CELEX: 62011CA0542
Language: en
Date: 2013-06-27 00:00:00
Title: Case C-542/11: Judgment of the Court (Fifth Chamber) of 27 June 2013 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v Codirex Expeditie BV (Community Customs Code — Regulation (EEC) No 2913/92 — Goods in temporary storage — Non-Community goods — External Community transit procedure — Point at which a customs-approved treatment or use is assigned — Acceptance of the customs declaration — Release of the goods — Customs debt)

3.8.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 225/14
            
         Judgment of the Court (Fifth Chamber) of 27 June 2013 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v Codirex Expeditie BV
   (Case C-542/11) (1)
   
   (Community Customs Code - Regulation (EEC) No 2913/92 - Goods in temporary storage - Non-Community goods - External Community transit procedure - Point at which a customs-approved treatment or use is assigned - Acceptance of the customs declaration - Release of the goods - Customs debt)
   2013/C 225/22
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Appellant: Staatssecretaris van Financiën
   
      Respondent: Codirex Expeditie BV
   
      Re:
   
   Request for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Article 50 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) — Goods in temporary storage having been declared for placing under the external Community transit procedure — Point at which a customs-approved treatment or use is assigned
   
      Operative part of the judgment
   
   Articles 50, 67 and 73 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 point at which non-Community goods, covered by a customs declaration accepted by the customs authorities for placing under the external Community transit procedure and having the status of goods in temporary storage, are placed under that customs procedure and thereby assigned a customs-approved treatment or use is the moment at which they are released.
   
      (1)  OJ C 25, 28.1.2012.