| Source: | All England Reporter |
| Publisher Citation: | [2005] All ER (D) 86 (Sep) |
| Court: | Court of Justice of the European Communities (First Chamber) |
| Judge: | Judges Jann (President of the Chamber), Lenaerts, Cunha Rodrigues (Rapporteur), Juhasz and Ilesic |
| Judgment Dates: | 15 September 2005 |
Catchwords
European community - Customs and excise - Customs union - Creation of customs debt on importation - Goods in temporary storage - Unlawful removal of goods from customs supervision - Person liable for customs debt - Reference for preliminary ruling - Whether person liable for customs debt person holding goods after unloading in order to move or store them - Council Regulation (EEC) 2913/92, art 203.
The Case
The fourth indent of art203(3) of Council Regulation (EEC) 2913-92 (establishing the customs code) had to be interpreted as meaning that 'the person required to fulfil the obligations arising from temporary storage of the goods' was the person who held the goods after they had been unloaded in order to move or store them.
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