Honeywell Aerospace (Customs union) [2005] EUECJ C-300/03 (20 January 2005)

Honeywell Aerospace (Customs union) [2005] EUECJ C-300/03 (20 January 2005)

A customs debt is incurred when goods placed under the external Community transit procedure are not presented at the office of destination, but the Member State of departure may recover the debt only if it has notified the principal of the three-month period to furnish proof and such proof is not provided within that period.

Citation
[2005] EUECJ C-300/03
Parties
Claimant: Honeywell Aerospace GmbH; Respondent: Hauptzollamt Gießen
Jurisdiction
European Union
Judgment Date
20 January 2005
Procedural Posture
Preliminary Ruling (reference for Interpretation) / Judgment on Reference From National Court
Outcome
Preliminary ruling issued; interpretation provided to national court.
Legal Topics
Community Customs Code, Customs Debt, External Community Transit Procedure, Notification Requirements, Import Duties
European Union Law Customs Law Community Customs Code Customs Debt External Community Transit Procedure Notification Requirements Import Duties

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 7 Party arguments 2
Sign in to unlock

Parties

Honeywell Aerospace GmbH

Claimant

Hauptzollamt Gießen

Respondent

Procedural Posture

Preliminary Ruling (reference for Interpretation) / Judgment on Reference From National Court

Legal Issues

  1. 1 Whether failure to notify the three-month time-limit under Article 379(2) of Regulation No 2454/93 precludes incurrence or recovery of a customs debt under Article 203(1) of Regulation No 2913/92

Ratio Decidendi

A customs debt is incurred when goods placed under the external Community transit procedure are not presented at the office of destination, but the Member State of departure may recover the debt only if it has notified the principal of the three-month period to furnish proof and such proof is not provided within that period.

Court Disposition

Preliminary ruling issued; interpretation provided to national court.

Orders

  • Article 203(1) of Regulation No 2913/92 in conjunction with Article 379 of Regulation No 2454/93 means a customs debt is incurred if goods are not presented at the office of destination, but recovery is allowed only if the principal is notified of the three-month period to furnish proof and fails to do so.