Keywords
Summary

Keywords

Own resources of the European Communities – Post-clearance recovery of import or export duties

(Council Regulation No 2913/92, Art. 217)

Summary

Article 217 of the Community Customs Code is to be interpreted as meaning that Member States can provide that the entry in the accounts of the amount of duty resulting from a customs debt may be effected by the entry of that amount on a record which is drawn up by the competent customs authorities and establishes an infringement of the applicable customs legislation. It is for the Member States to determine the practical procedures for that entry in the accounts, which may differ according to whether or not, in view of the circumstances in which the customs debt was incurred, the customs authorities are satisfied that the amount of duty resulting from that debt will be paid. Such discretion for Member States exists, in particular, where the procedure for recovery of the amount of duty relates to a customs debt resulting from a finding by the competent national authorities of fraud committed against the applicable tax legislation and where the outcome of such a procedure is, by its nature, uncertain, with the result that those authorities cannot be satisfied that that amount will be paid.

(see paras 23-26, operative part)