28.1.2012

Official Journal of the European Union

C 25/18

(Case C-454/10) (*)

(Community Customs Code - Second indent of Article 202(3) - Customs debt incurred through unlawful introduction of goods - Meaning of ‘debtor’ - Participation in unlawful introduction - Person acting as intermediary in conclusion of contracts of sale relating to goods introduced unlawfully)

(2012/C 25/29)

Language of the case: German

Referring court

Parties to the main proceedings

Applicant: Oliver Jestel

Defendant: Hauptzollamt Aachen

Re:

Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of the second indent of Article 202(3) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) — Customs debt incurred through the unlawful introduction of goods into the customs territory of the European Union — Person acting as intermediary in conclusion of contracts of sale relating to goods introduced unlawfully without directly taking part in that introduction — Conditions under which such a person can be considered to be a debtor of a customs debt.

Operative part of the judgment

The second indent of Article 202(3) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that a person who, without being directly involved in the introduction of goods, participated in the introduction as intermediary in the conclusion of contracts of sale relating to those goods must be considered to be a debtor of a customs debt incurred through the unlawful introduction of goods into the customs territory of the European Union where that person was aware, or should reasonably have been aware, that that introduction was unlawful, which is a matter for the national court to determine.

(*) Language of the case: German.