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.
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