Source: All England Reporter
Publisher Citation: [2004] All ER (D) 239 (Jul)
Court: Court of Justice of the European Communities (First Chamber)

Judges Wathelet (President), Jann and Rosas (Rapporteur)

Judgment Dates: 22 May 2003


European Communities - Customs - Customs duty - Imported goods - Returned goods - Inwards processing procedure - Reference for a preliminary ruling - Council Regulation (EEC) 2913/92, art 187, Commission Regulation (EEC) 2454/93.

The Case

The second paragraph of art187 of Council Regulation (EEC) 2913-92 had to be interpreted as meaning that, where an importer had provided proof that the imported goods were compensating products qualifying for application of the procedure for returned goods, but had been unable to provide all the information necessary for calculating the duty legally owed, the administrative co-operation procedure had to be used by the authorities responsible for accepting the declaration.

Practice Areas

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