Keywords

Summary



Keywords

1. Customs union – Incurring and recovery of the customs debt for customs offences – Collection of interest on arrears – Whether permissible – Criteria

(Council Regulation No 2913/92, Arts 202 to 205, 210, 211, 220 and 232(1)(b); Commission Regulation No 2454/93)

2. Customs union – Incurring and recovery of the customs debt for customs offences – Collection of compensatory interest – Not permissible

(Council Regulation No 2913/92, Art. 214(3); Commission Regulation No 2454/93, Art. 519(1))

3. European Union law – General principles of law – Principle of the legality of criminal penalties – Scope

Summary

1. Article 232(1)(b) of Regulation No 2913/92 establishing the Community Customs Code, as amended by Regulation No 1791/2006, must be interpreted as meaning that interest on arrears in relation to customs duties still to be recovered may be charged under that provision only in respect of the period falling after the deadline by which those duties were to be paid.

It is not the role of Article 232(1)(b) of the Customs Code either to prevent the financial losses sustained by the customs authorities or to compensate for the advantages accruing to traders because of the delay, brought about by the behaviour of those traders, before the customs debt is entered in the accounts for the purposes of the Customs Code and before the amount of the debt, or the debtor owing the debt, is determined.

When the customs debt is incurred on the basis of Articles 202 to 205 and Articles 210, 211 and 220 of the Customs Code, all of which concern situations involving infringement by the trader concerned of the Union customs legislation, neither the Customs Code nor Regulation No 2454/93 laying down provisions for the implementation of Regulation No 2913/92 provides for specific measures, such as an increase in the customs duty corresponding to the amount which would have been incurred by way of interest on arrears for the period falling between the date on which the customs debt was incurred and the date of its entry in the accounts, or between the date on which the customs debt originally entered in the accounts fell due and the date on which it was subsequently entered in the accounts.

(see paras 32-34, operative part 1)

2. There being no corresponding provisions in Regulation No 2454/93 laying down provisions for the implementation of Regulation No 2913/92 establishing the Community Customs Code, as amended by Regulation No 214/2007, Article 214(3) of Regulation No 2913/92, as amended by Regulation No 1791/2006, must be interpreted as meaning that national authorities may not, on the basis of that provision, charge the person owing the customs debt compensatory interest in respect of the period between the date of the original customs declaration and the date of the subsequent entry in the accounts.

Provision is made under Article 519(1) of Regulation No 2454/93 for compensatory interest to be applied only where a customs debt is incurred in respect of compensating products or import goods under inward processing or temporary importation.

Accordingly, the customs authorities may not rely on Article 214(3) of the Customs Code as a basis for applying compensatory interest in the context of other customs procedures.

(see paras 37-39, operative part 2)

3. The general principles of EU law and, in particular, the principle of the legality of criminal offences and penalties preclude national authorities from applying, to a customs offence, a penalty for which no express provision is made under the national legislation.

That principle demands that legislation must define clearly offences and the penalties which they attract. That condition is met when the individual concerned is in a position, on the basis of the wording of the relevant provision and with the help of the interpretative assistance given by the courts, to know which acts or omissions will make him criminally liable.

(see paras 42-43, operative part 3)