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Case C-319/14: Judgment of the Court (Fifth Chamber) of 29 October 2015 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — B&S Global Transit Center BV v Staatssecretaris van Financiën (Reference for a preliminary ruling — Community Customs Code — Regulation (EEC) No 2913/92 — Articles 203 and 204 — External Community transit procedure — Regulation (EEC) No 2454/93 — Articles 365, 366 and 859 — Incurrence of a customs debt — Whether or not goods are unlawfully removed from customs supervision — Non-fulfilment of an obligation — Failure to end the transit procedure — Removal of the goods from the customs territory of the European Union)
ECLI:EU:UNKNOWN:62014CA0319
62014CA0319
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21.12.2015
Official Journal of the European Union
C 429/4
(Case C-319/14) (<span class="super">1</span>)
((Reference for a preliminary ruling - Community Customs Code - Regulation (EEC) No 2913/92 - Articles 203 and 204 - External Community transit procedure - Regulation (EEC) No 2454/93 - Articles 365, 366 and 859 - Incurrence of a customs debt - Whether or not goods are unlawfully removed from customs supervision - Non-fulfilment of an obligation - Failure to end the transit procedure - Removal of the goods from the customs territory of the European Union))
(2015/C 429/05)
Language of the case: Dutch
Referring court
Parties to the main proceedings
Applicant: B&S Global Transit Center BV
Defendant: Staatssecretaris van Financiën
Operative part of the judgment
Articles 203 and 204 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Council Regulation (EC) No 1791/2006 of 20 November 2006, must be interpreted as meaning that a failure to comply with the obligation to present goods placed under the external Community transit procedure at the customs office of destination leads to a customs debt being incurred on the basis not of Article 204 of Regulation No 2913/92, as amended by Regulation No 1791/2006, but of Article 203 of Regulation No 2913/92, as amended by Regulation No 1791/2006, where the goods concerned have left the customs territory of the European Union and the holder under that procedure is unable to produce documents that comply with Article 365(3) of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92, in the version following the adoption of Commission Regulation (EC) No 993/2001 of 4 May 2001, or Article 366(2) and (3) of Regulation No 2454/93, in the version following the adoption of Commission Regulation (EC) No 1192/2008 of 17 November 2008.
(<span class="note">1</span>) OJ C 315, 15.9.2014.