CELEX: 62010CA0262
Language: en
Date: 2012-09-06 00:00:00
Title: Case C-262/10: Judgment of the Court (Third Chamber) of 6 September 2012 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Döhler Neuenkirchen GmbH v Hauptzollamt Oldenburg (Community Customs Code — Regulation (EEC) No 2913/92 — Article 204(1)(a) — Inward processing procedure — System of suspension — Incurrence of a customs debt — Non-fulfilment of an obligation to supply the bill of discharge within the prescribed period)

17.11.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 355/4
            
         Judgment of the Court (Third Chamber) of 6 September 2012 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Döhler Neuenkirchen GmbH v Hauptzollamt Oldenburg
   (Case C-262/10) (1)
   
   (Community Customs Code - Regulation (EEC) No 2913/92 - Article 204(1)(a) - Inward processing procedure - System of suspension - Incurrence of a customs debt - Non-fulfilment of an obligation to supply the bill of discharge within the prescribed period)
   2012/C 355/04
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Döhler Neuenkirchen GmbH
   
      Defendant: Hauptzollamt Oldenburg
   
      Re:
   
   Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Article 204(1)(a) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1), and of Article 859(9) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 (OJ 1993 L 253, p 1), as amended by Commission Regulation (EC) No 993/2001 (OJ 2001 L 141, p. 1) — Failure to fulfil the obligation to supply, within the prescribed time-limit, the bill of discharge in an inward processing procedure — Whether permissible for a customs debt to be incurred in respect of the entire quantity of the goods covered by the inward processing procedure as punishment for that failure
   
      Operative part of the judgment
   
   Article 204(1)(a) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 648/2005 of the European Parliament and of the Council of 13 April 2005, must be interpreted as meaning that the non-fulfilment of the obligation to submit the bill of discharge to the supervising office within 30 days of the expiry of the period for discharging the relevant procedure laid down in the first indent of the first subparagraph of Article 521(1) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92, as amended by Commission Regulation (EC) No 214/2007 of 28 February 2007, gives rise to a customs debt in respect of the entire quantity of the imported goods covered by the bill of discharge, including those re-exported outside the territory of the European Union, where the conditions set out in Article 859(9) of Regulation No 2454/93 are not considered to be fulfilled.
   
      (1)  OJ C 246, 11.9.2010.