Keywords
Summary

Keywords

Customs union — Customs debt on import incurred following removal from customs supervision of goods liable to import duty — Meaning of removal — Transfer to the customs office at the point of exit of non-Community goods subject to the customs warehousing procedure and intended for re-export without being placed under the external transit procedure — Included — (Council Regulation No 2913/92, Art. 203(1))

Summary

Article 203(1) of Regulation No 2913/92 establishing the Community Customs Code is to be interpreted as meaning that there is removal from customs supervision for the purposes of that provision when, before the entry into force of Regulation No 993/2001 amending Regulation No 2454/93 laying down provisions for the implementation of Regulation No 2913/92 establishing the Community Customs Code, non-Community goods which were subject to the customs warehousing procedure and intended for re-export from the customs territory of the Community have been removed and transported from the customs warehouse to the customs office at the point of exit without having been placed under the external transit procedure and the customs authorities have been unable, if only for a short time, to ensure customs supervision of those goods.

see para. 36, operative part