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Case C-542/11: Judgment of the Court (Fifth Chamber) of 27 June 2013 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Staatssecretaris van Financiën v Codirex Expeditie BV (Community Customs Code — Regulation (EEC) No 2913/92 — Goods in temporary storage — Non-Community goods — External Community transit procedure — Point at which a customs-approved treatment or use is assigned — Acceptance of the customs declaration — Release of the goods — Customs debt)
ECLI:EU:UNKNOWN:62011CA0542
62011CA0542
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Official Journal of the European Union
C 225/14
(Case C-542/11) (<span class="super">1</span>)
(Community Customs Code - Regulation (EEC) No 2913/92 - Goods in temporary storage - Non-Community goods - External Community transit procedure - Point at which a customs-approved treatment or use is assigned - Acceptance of the customs declaration - Release of the goods - Customs debt)
2013/C 225/22
Language of the case: Dutch
Referring court
Parties to the main proceedings
Appellant: Staatssecretaris van Financiën
Respondent: Codirex Expeditie BV
Re:
Request for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Article 50 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) — Goods in temporary storage having been declared for placing under the external Community transit procedure — Point at which a customs-approved treatment or use is assigned
Operative part of the judgment
Articles 50, 67 and 73 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 the point at which non-Community goods, covered by a customs declaration accepted by the customs authorities for placing under the external Community transit procedure and having the status of goods in temporary storage, are placed under that customs procedure and thereby assigned a customs-approved treatment or use is the moment at which they are released.
* Language of the case: Dutch.
(1) OJ C 25, 28.1.2012.
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