Keywords
Summary

Keywords

Customs Union — Customs debt on import following removal from customs supervision of goods liable to import duty — Concept of debtor — Person required to fulfil the obligations arising from the temporary storage of the goods — Person who holds the goods after they have been unloaded

(Council Regulation No 2913/92, Art. 203(3))

Summary

The fourth indent of Article 203(3) of Regulation No 2913/92 establishing the Community Customs Code which refers, among the categories of persons responsible for the customs debt incurred through unlawful removal from customs supervision of goods liable to import duties, to ‘the person required to fulfil the obligations arising from temporary storage of the goods’ must be interpreted as meaning that those words designate the person who holds the goods after they have been unloaded in order to move or store them.

(see para. 41, operative part)