Staatssecretaris van Financien v Codirex Expeditie BV [2013] EUECJ C-542/11 (27 June 2013)

Staatssecretaris van Financien v Codirex Expeditie BV [2013] EUECJ C-542/11 (27 June 2013)

Non-Community goods declared for external Community transit remain in temporary storage until released by customs authorities; assignment to the customs procedure and customs-approved treatment or use occurs at the moment of release, not upon acceptance of the declaration.

Citation
[2013] EUECJ C-542/11
Parties
Appellant: Staatssecretaris van Financiën; Respondent: Codirex Expeditie BV
Jurisdiction
European Union
Judgment Date
27 June 2013
Procedural Posture
Preliminary Ruling (reference for Interpretation) / Judgment on Reference From Hoge Raad Der Nederlanden
Outcome
Preliminary ruling issued; interpretation provided to referring court.
Legal Topics
Community Customs Code, Customs Procedures, Temporary Storage, External Community Transit, Customs Declaration, Release of Goods, Customs Debt
European Union Law Customs Law Tax Law Community Customs Code Customs Procedures Temporary Storage External Community Transit Customs Declaration +2 more

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Parties

Staatssecretaris van Financiën

Appellant

Codirex Expeditie BV

Respondent

Procedural Posture

Preliminary Ruling (reference for Interpretation) / Judgment on Reference From Hoge Raad Der Nederlanden

Legal Issues

  1. 1 At what point are non-Community goods assigned a customs-approved treatment or use under Article 50 of the Community Customs Code when declared for external Community transit?
  2. 2 Who is liable for customs debt when goods are missing before release for transit?

Ratio Decidendi

Non-Community goods declared for external Community transit remain in temporary storage until released by customs authorities; assignment to the customs procedure and customs-approved treatment or use occurs at the moment of release, not upon acceptance of the declaration.

Court Disposition

Preliminary ruling issued; interpretation provided to referring court.

Orders

  • Articles 50, 67 and 73 of Council Regulation (EEC) No 2913/92, as amended, must be interpreted as meaning that non-Community goods declared for external Community transit and in temporary storage are placed under that procedure and assigned a customs-approved treatment or use at the moment of their release by...