Reference for a preliminary ruling from the Hoge Raad der Nederlanden, lodged on 27 December 2006 — Staatssecretaris van Financiën v Road Air Logistics Customs B.V.

(Case C-526/06)

(2007/C 42/30)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Appellant: Staatssecretaris van Financiën

Respondent: Road Air Logistics Customs B.V.

Question referred

Must the term ‘not legally owed’ in Article 236 of the Community Customs Code (1) be construed as covering also the case in which the place where the customs debt was incurred was not determined in accordance with the relevant provisions of Regulation No 2454/93 implementing the Community Customs Code? (2)

(1)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1).

(2)  Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993 L 253, p. 1).