Keywords
Summary

Keywords

Customs union – Temporary importation procedure with relief from duties – Temporary importation of road vehicles for commercial use – Change in the customs territory of the Community of the tractor of a trailer during the carriage of goods which ended outside the territory – Refusal to admit under the temporary importation procedure

(Commission Regulation No 2454/93, Arts 670(p), and 718(3)(d))

Summary

Articles 718(3)(d) and 670(p) of Regulation No 2454/93 laying down provisions for the implementation of Regulation No 2913/92 establishing the Community Customs Code, the latter of which defines the concept of ‘internal traffic’ for the purposes of temporary importation with relief from import duties and the former of which lays down a condition to which admission under the temporary importation procedure for road vehicles for commercial use is subject, are to be interpreted as meaning that they prohibit the use of a road tractor registered outside the customs territory of the Community to transport a semi-trailer from a place within the customs territory of the Community, where the semi-trailer is loaded with goods, to another place within the customs territory of the Community where the semi‑trailer is merely parked with a view to being transported subsequently by another road tractor to the consignee of the goods, who is established outside the customs territory of the Community.

The application of the temporary importation procedure directly depends on the carrying out by the vehicle concerned of a clearly defined transport operation, namely carriage which includes a crossing of the external border of the customs territory of the Community by that vehicle and the goods or persons transported, and accordingly it is the transport operation itself, carried out by the means of transport concerned, which is decisive and not the final destination of the goods or persons transported.

(see paras 18, 20, 26, operative part)