Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 6 May 2024 – Celní jednatelství Zelinka s. r. o. v Generální ředitelství cel

(Case C-330/24, Celní jednatelství Zelinka)

(C/2024/4954)

Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Applicant: Celní jednatelství Zelinka s. r. o.

Defendant: Generální ředitelství cel

Question referred

Must the term ‘ omyl ’ [error] in [the Czech version of] Article 116(7) of Regulation (EU) No 952/2013 (1) of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code be interpreted as meaning that a customs debt is to be reinstated only in the event that the repayment of customs duty occurred due to an unintentional act on the part of the customs authority, or can error under that article extend to an incorrect assessment by the customs authority as to the tariff classification of the goods?

(1)   OJ 2013 L 269, p. 1.