Beemsterboer (Customs union) [2006] EUECJ C-293/04 (09 March 2006)

Beemsterboer (Customs union) [2006] EUECJ C-293/04 (09 March 2006)

Article 220(2)(b) of the Customs Code, as amended, is interpretative and applies to customs debts incurred and recovery commenced before its entry into force. A EUR.1 certificate is 'incorrect' if origin cannot be confirmed upon verification. The burden of proof regarding the accuracy of the certificate and the...

Source-derived case information.

Citation
[2006] EUECJ C-293/04
Parties
Applicant: Beemsterboer Coldstore Services BV; Respondent: Inspecteur der Belastingdienst - Douanedistrict Arnhem
Jurisdiction
European Union
Judgment Date
09 March 2006
Procedural Posture
Reference for a Preliminary Ruling / Preliminary Ruling by the Court of Justice
Outcome
Questions answered as set out in the ruling; application of amended Article 220(2)(b) confirmed; guidance on burden of proof provided.
Legal Topics
Interpretation of Article 220(2)(b) of the Community Customs Code, Retroactive Application of Substantive Rules, Preferential Tariff Treatment, Burden of Proof in Customs Disputes
European Union Law Customs Law Interpretation of Article 220(2)(b) of the Community Customs Code Retroactive Application of Substantive Rules Preferential Tariff Treatment Burden of Proof in Customs Disputes

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Summary, issues, holding and outcome

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Parties

Beemsterboer Coldstore Services BV

Applicant

Inspecteur der Belastingdienst - Douanedistrict Arnhem

Respondent

Procedural Posture

Reference for a Preliminary Ruling / Preliminary Ruling by the Court of Justice

Legal Issues

  1. 1 Whether Article 220(2)(b) of the Customs Code as amended applies to debts incurred before its entry into force
  2. 2 Whether a EUR.1 certificate with unconfirmed origin is an 'incorrect certificate' under Article 220(2)(b)
  3. 3 Who bears the burden of proof regarding the accuracy of the EUR.1 certificate and the knowledge of the issuing authorities

Ratio Decidendi

Article 220(2)(b) of the Customs Code, as amended, is interpretative and applies to customs debts incurred and recovery commenced before its entry into force. A EUR.1 certificate is 'incorrect' if origin cannot be confirmed upon verification. The burden of proof regarding the accuracy of the certificate and the knowledge of the issuing authorities is allocated according to who relies on the relevant provision or exception, with specific consequences if evidence is unavailable due to the exporter's negligence.

Court Disposition

Questions answered as set out in the ruling; application of amended Article 220(2)(b) confirmed; guidance on burden of proof provided.

Orders

  • Article 220(2)(b) of the Customs Code as amended applies to debts incurred and recovery commenced before its entry into force.
  • A EUR.1 certificate with unconfirmed origin is an 'incorrect certificate' under Article 220(2)(b).