Customs Flash (25/09/2012)
Non-fulfillment of customs procedure’s administrative obligations may give rise to a customs debt
Last week, the Court of Justice ruled in two comparable cases regarding Article 204(1) (a) of the Community Customs Code. Two parties did not comply with the obligations relating to the customs procedures they used. The German Customs authorities claimed customs duties in this respect, even though the goods were exported to third countries.
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