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Case C-75/13: Judgment of the Court (Sixth Chamber) of 12 June 2014 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — SEK Zollagentur GmbH v Hauptzollamt Gießen (Customs Union and Common Customs Tariff — Unlawful removal from customs supervision of goods liable to import duties — Incurrence of a customs debt)
ECLI:EU:UNKNOWN:62013CA0075
62013CA0075
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25.8.2014
Official Journal of the European Union
C 282/10
(Case C-75/13) (<span class="super">1</span>)
((Customs Union and Common Customs Tariff - Unlawful removal from customs supervision of goods liable to import duties - Incurrence of a customs debt))
2014/C 282/14
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: SEK Zollagentur GmbH
Defendant: Hauptzollamt Gießen
Operative part of the judgment
1)Articles 50 and 203 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 648/2005 of the European Parliament and of the Council of 13 April 2005, must be interpreted as meaning that an article left for temporary storage must be deemed to have been removed from customs supervision if it is declared for an external Community transit procedure, but it does not in fact leave the storage facility and is not presented to the customs office at the place of destination, although the transit documents have been presented there.
2)The fourth indent of Article 203(3) of Regulation No 2913/92, as amended by Regulation No 648/2005, must be interpreted as meaning that, in circumstances such as those of the main proceedings, where an article is removed from customs supervision, the person who, as the approved consignor, placed that article in the external Community transit procedure is a customs debtor under that provision.
(<span class="note">1</span>) OJ C 147, 25.5.2013.