Keywords
Summary

Keywords

Free movement of goods – Community transit – External Community transit

(Commission Regulation No 1062/87, Art. 11a(2))

Summary

Article 11a(2) of Regulation No 1062/87 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure, as amended by Regulation No 1429/90, must be interpreted as meaning that the Member State to which the office of departure belongs cannot grant to the principal the three‑month period to enable it to provide proof of the regularity of the transit operation or proof of the place where the offence or irregularity was actually committed after the decision has been taken to proceed to recovery of the import duties, during the proceedings relating to a complaint lodged against that decision.

Such a belated communication of that time-limit is contrary to the provisions of the said Article 11a(2) and infringes the right of the principal which flows from those provisions, effectively to set out its views on the regularity of the transit operation, before the taking of the decision to recover duties which is addressed to it and which materially affects its interests.

(see paras 37, 39, operative part)