Source: All England Reporter
Publisher Citation: [2004] All ER (D) 143 (Sep)
Court: Court of Justice of the European Communities (Second Chamber)
Judge:

Judges Timmermans (President of the Chamber), Gulmann, Puissochet (Rapporteur), Schintgen and Macken
Judgment Dates: 23 September 2004

Catchwords

European Communities - Customs - Customs duty - Accrual of customs debt - Unlawful introduction into Community customs territory - Extension to employer of liability for debt of employee committing irregularities in performance of customs obligations - Reference for preliminary ruling - Council Regulation (EEC) 2913/92, art 202.

The Case

Article202(3) of Council Regulation (EEC) 2913-92 (establishing the Community Customs Code) had to be interpreted as meaning that it did not preclude national legislation which, in the event of unlawful introduction into the customs territory of the community of goods subject to import duties, made the employer co-debtor of the customs debt of the employee who introduced those goods in the conduct of the employer's affairs, so long as such legislation required that the employer took part in the introduction of the goods and knew or ought reasonably to have known that such introduction was unlawful.

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