Judgment of the General Court (Fifth Chamber, sitting with five Judges) of 28 January 2026 (request for a preliminary ruling from the Naczelny Sąd Administracyjny – Poland) – C. sp. z o.o. sp.k. v Dyrektor Izby Administracji Skarbowej w Gdańsku

(Case T-177/25,  (1) Dyrektor Izby Administracji Skarbowej w Gdańsku)

(Reference for a preliminary ruling - Customs union - Union Customs Code - Import and export procedures - Tariff quotas - Exhaustion of the quota on the first day of its opening - No quota number integrated into the TARIC code - Subsequent amendment of the customs declaration in order to benefit from inclusion in the quota - Concept of ‘amendment [permitting] the declarant to comply with his or her obligations relating to the placing of the goods under the customs procedure concerned’ - Article 173(3) of Regulation (EU) No 952/2013)

(C/2026/1876)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Appellant: C. sp. z o.o. sp.k.

Respondent: Dyrektor Izby Administracji Skarbowej w Gdańsku

other party: Prokurator Krajowy

Operative part of the judgment

Article 173(3) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code

must be interpreted as precluding an operator from adding, to a customs declaration that has been previously submitted, a specific tariff quota number in order to replace, in that declaration, the erga omnes rate initially applied for with a preferential duty rate.

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(1)   OJ C, C/2025/2563, 12.5.2025.