9.2.2013

Official Journal of the European Union

C 38/15

(Case C-571/12)

2013/C 38/21

Language of the case: Latvian

Referring court

Parties to the main proceedings

Applicant: SIA Greencarrier Freight Services Latvia

Defendant: Valsts ieņēmumu dienests

Questions referred

1.May the first subparagraph of Article 70(1) of Regulation No 2913/92 be interpreted as meaning that it is possible to apply the results of the examination of part of the goods in a customs declaration also to goods included in earlier declarations which were not the subject of the partial examination, but which had been declared with the same Combined Nomenclature code, came from the same manufacturer and which, according to information concerning the name and composition of the goods on that manufacturer’s certificates, were identical to the goods in the declaration in respect of which samples had been taken for partial examination? In other words: Does the concept of ‘declaration’ within the meaning of the first subparagraph of Article 70(1) of Regulation No 2913/92 also include declarations in respect of which samples have not been taken for examination, but in which identical goods have been declared (that is, the goods are declared under the same Combined Nomenclature code, come from the same manufacturer and on the manufacturer’s certificates the same name and composition of goods are given)?

2.If the first question is answered in the affirmative, may the results of the partial examination of the goods under the first subparagraph of Article 70(1) of Regulation No 2913/92 be applied also to declarations in respect of which, for objective reasons, the declarant is unable to request a further examination under the second subparagraph of Article 70(1) of Regulation No 2913/92 since it is not possible to produce the goods for examination pursuant to Article 78(2) of Regulation No 2913/92?

Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code.