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Valentina R., lawyer
EN
(2022/C 64/21)
Language of the case: Romanian
Appellant: SC Zes Zollner Electronic SRL
Respondent: Direcția Regională Vamală Cluj — Biroul Vamal de Frontieră Aeroport Cluj Napoca
1.Does Article 173 or Article 174 of Regulation No 952/2013 (1) apply where the consignee of the goods reports a quantity in excess of that stated in the original customs declaration?
2.Does the expression ‘goods other than those which [the customs declaration] originally covered’ within the meaning of Article 173 of the regulation refer to goods that differ quantitatively or qualitatively, or both?
3.In the case of a quantitative difference that exceeds the quantity of goods stated in the customs declaration, does the consignee of the goods have any procedural remedy under the [abovementioned] regulation enabling the consignee to correct the errors without incurring administrative or criminal penalties?
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1).