The ECJ provides clear criteria allowing to determine the scope of article 203 and article 204 of the Customs Code, which list the situations giving rise to a customs debt

What are the consequences of presenting goods to the destination customs office after the expiry date? Does it have the effect of producing a customs debt pursuant to article 203 of the Customs Code (EU Council, Reg. (EEC) n° 2913/92, 12 Oct 1992: OJEC n° L302, 19 October 1992, p. 1) or article 204 of the latter? Hereby follows the substance of the content of a preliminary request that a Dutch court asked the ECJ in an unclear matter concerning a diesel engine.

[pdfjs-viewer url=https://thierry-granturco.com/wp-content/uploads/2015/12/87.The-ECJ-provides-clear-criteria-allowing-to-determine-the-scope-of-article-203-and-article-204-of-the-Customs-Code-which-list-the-situations-giving-rise-to-a-customs-debt.pdf viewer_width=600px viewer_height=700px fullscreen=true download=true print=true openfile=false]