Official Journal of the European Union

C 261/27

(Case C-640/21, (1) Zes Zollner Electronic)

(Reference for a preliminary ruling - Customs union - Regulation (EU) No 952/2013 - Union Customs Code - Excess quantity of goods discovered after the release of the goods - Article 173 - Amendment of a customs declaration - Goods other than those originally covered by the declaration to amend - Article 174 - Invalidation of a customs declaration - Article 42 - Penalties imposed by the customs authorities responsible - Delegated Regulation (EU) 2015/2446)

(2023/C 261/38)

Language of the case: Romanian

Referring court

Parties to the main proceedings

Applicant: SC Zes Zollner Electronic SRL

Defendant: Direcţia Regională Vamală Cluj — Biroul Vamal de Frontieră Aeroport Cluj Napoca

Operative part of the judgment

Articles 173 and 174 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code must be interpreted as meaning that they are not applicable when the declarant reports, after submitting his or her customs declaration and after release of the goods, that a quantity of goods in excess of that which was originally covered by that declaration should also have been covered by the declaration, where:

—first, an application for amendment of a customs declaration, on the basis of the first of those provisions, cannot be allowed when it seeks to amend that declaration in order to render it applicable to a quantity of goods in excess of that set out therein and

—secondly, an application for invalidation of a customs declaration, on the basis of the second of those provisions, cannot be allowed when that application was made after the goods were released, without, however, falling within the cases determined by the Commission under Article 175 of that code.

Regulation No 952/2013, and in particular Article 42, Article 139(1) and Article 158(1) thereof, must be interpreted as meaning that where a declarant reports, after release of the goods, that the quantity of imported goods is greater than that set out in his or her customs declaration, he or she is required to make a new declaration in respect of that excess quantity. If, in the case of such a late declaration, the customs authorities are led to apply national legislation providing for penalties in accordance with Article 42 of that code, they must take into account, in making the legal classification of any infringement committed and in determining, where appropriate, the penalties, relating to non-compliance with the customs legislation, to be imposed, all the relevant information, including, if necessary, the good faith of the declarant, in order to ensure that those penalties are effective, proportionate and dissuasive.

(1) OJ C 64, 7.2.2022.