Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 18 December 2023 — Malmö Motorrenovering AB v Allmänna ombudet hos Tullverket

(Case C-781/23, Malmö Motorrenovering)

(C/2024/1545)

Language of the case: Swedish

Referring court

Högsta förvaltningsdomstolen

Parties to the main proceedings

Appellant: Malmö Motorrenovering AB

Respondent: Allmänna ombudet hos Tullverket

Question referred

Must Article 251 of the Union Customs Code (1) be interpreted as meaning that the reference in paragraph 3 to paragraphs 1 and 2 means that the requirement for exceptional circumstances in paragraph 3 applies only where a period already granted, together with an extension applied for, would mean that the overall period during which the goods may remain under the procedure in question exceeds 24 months? Or must the article be interpreted as meaning that the requirement for exceptional circumstances in paragraph 3 is applicable to all applications for an extension, that is to say, even if the period already granted, together with the extension applied for, does not exceed the 24-month period laid down in paragraph 2?

(1)  Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1).