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Case C-351/24, C/C (Proof of the origin of goods): Judgment of the Court (Eighth Chamber) of 27 March 2025 (request for a preliminary ruling from the Veszprémi törvényszék – Hungary) – C/C Vámügynöki Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling – Free movement of goods – Customs union – Union Customs Code – Article 119(3) – Error made when issuing movement certificates – Repayment or remission of import or export duties – Regional Convention on pan-Euro-Mediterranean preferential rules of origin – Appendix I – Article 32 – Administrative cooperation – Verification of proofs of origin)
ECLI:EU:UNKNOWN:62024CA0351
62024CA0351
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Official Journal of the European Union
C series
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C/2025/2834
(Case C-351/24, C/C (Proof of the origin of goods))
(Reference for a preliminary ruling - Free movement of goods - Customs union - Union Customs Code - Article 119(3) - Error made when issuing movement certificates - Repayment or remission of import or export duties - Regional Convention on pan-Euro-Mediterranean preferential rules of origin - Appendix I - Article 32 - Administrative cooperation - Verification of proofs of origin)
(C/2025/2834)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: C/C Vámügynöki Kft.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Operative part of the judgment
The first subparagraph of Article 119(3) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, read in conjunction with Article 32 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin, approved on behalf of the European Union by Council Decision 2013/94/EU of 26 March 2012,
must be interpreted as not precluding a national practice under which, where the movement certificate issued by the authorities of a country or territory outside the customs territory of the European Union is vitiated by a manifest error of law relating to the possibility for those goods to benefit from preferential treatment under that convention, the customs authorities of the importing contracting party may legitimately establish that error without initiating the verification procedure provided for in Article 32 of the Regional Convention.
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(1) OJ C C/2024/4449.
ELI: http://data.europa.eu/eli/C/2025/2834/oj
ISSN 1977-091X (electronic edition)
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