Keywords
Summary

Keywords

Customs union – Harmonisation of laws – Procedures for the release of goods for free circulation – Taking of a sample of the goods imported – Possibility for a declarant present when a sample was taken to challenge that sample’s representativeness at a later date – Limits

(Council Regulation No 2913/92, Art. 70; Council Directive 79/695, Arts 9 and 10; Commission Directive 82/57, Art. 11)

Summary

Directive 79/695 on the harmonisation of procedures for the release of goods for free circulation and Directive 82/57 laying down certain provisions for implementing that directive, as amended by Directive 83/371, together with Regulation No 2913/92 establishing the Community Customs Code, must be interpreted as meaning that it is permissible for a customs declarant or his representative present when a sample was taken by the customs authorities of imported goods and who did not at the time challenge the representativeness of that sample to challenge its representativeness when requested by those authorities to pay additional import duties following their analysis of that sample, provided that the goods concerned have not been released or, if they have been released, that they have not been altered in any way whatsoever, which is for that declarant to prove.

(see para. 47, operative part)