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for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code Basic information No longer in force CELEX number: 31993R2454 Official Journal: JOL_1993_253_R_0001_01 Form: Regulation Procedure number: -- Languages: bg cs da de el en et fi fr hr hu it lv lt mt nl pl pt ro sk sl es sv Dates Date of document: Date of publication: Date of effect: October 14, 1993 Entry into force - Date pub. + 3 See Art 915 January 1, 1994 Application - See Art 915 Date of end of validity: Modified by Corrected by: Modified by: Commission Regulation (EC) No 3665/93 of 21 December 1993 amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code
-
detail Commission Regulation (EC) No 1676/96 of 30 July 1996 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Regulation (EC) No 3254/94 of 19 December 1994 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code
-
detail Commission Regulation (EC) No 414/2009 of 30 April 2009 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)
-
detail Commission Regulation (EC) No 883/2005 of 10 June 2005 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)
-
detail Commission Implementing Regulation (EU) No 1357/2013 of 17 December 2013 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded - Annex II: List referred to in Article 20 of the Act of Accession - 19. Customs union - A. Technical adaptations to the customs code and its implementing provisions - II. Implementing provisions
-
detail Commission Implementing Regulation (EU) No 1272/2014 of 28 November 2014 amending Regulation (EEC) No 2454/93 as regards the marking of containers for the purpose of their temporary importation Text with EEA relevance
-
detail Commission Implementing Regulation (EU) No 1063/2013 of 30 October 2013 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code as regards the use of the equivalence system in the sugar sector
-
detail Commission Regulation (EC) No 1427/97 of 23 July 1997 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Regulation (EC) No 2787/2000 of 15 December 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)
-
detail Council Regulation (EC) No 2153/96 of 25 October 1996 amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Regulation (EC) No 1875/2006 of 18 December 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)
-
detail Commission Implementing Regulation (EU) No 756/2012 of 20 August 2012 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code Text with EEA relevance
-
detail Commission Regulation (EC) No 1762/95 of 19 July 1995 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Implementing Regulation (EU) No 58/2013 of 23 January 2013 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code Text with EEA relevance
-
detail Commission Implementing Regulation (EU) No 530/2013 of 10 June 2013 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Regulation (EC) No 1792/2006 of 23 October 2006 adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement of persons, competition policy, agriculture (veterinary and phytosanitary legislation), fisheries, transport policy, taxation, statistics, social policy and employment, environment, customs union, and external relations by reason of the accession of Bulgaria and Romania
-
detail Commission Regulation (EC) No 2193/94 of 8 September 1994 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail ACT concerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded, ANNEX I - List referred to in Article 29 of the Act of Accession - XIII. CUSTOMS AND TAXATION - A. CUSTOMS - I. TECHNICAL ADAPTATIONS TO THE CUSTOMS CODE AND ITS IMPLEMENTING PROVISIONS
-
detail Commission Implementing Regulation (EU) 2015/234 of 13 February 2015 amending Regulation (EEC) No 2454/93 as regards the temporary importation of means of transport intended to be used by a natural person resident in the customs territory of the Union
-
detail Commission Regulation (EC) No 482/96 of 19 March 1996 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Implementing Regulation (EU) No 1180/2012 of 10 December 2012 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Regulation (EU) No 430/2010 of 20 May 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Regulation (EC) No 46/1999 of 8 January 1999 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Implementing Regulation (EU) No 174/2014 of 25 February 2014 on amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code as regards the identification of persons in the context of AEO Mutual Recognition Agreements Text with EEA relevance
-
detail Commission Implementing Regulation (EU) No 1223/2014 of 14 November 2014 amending Regulation (EEC) No 2454/93 as regards the simplified discharge of the inward processing procedure Text with EEA relevance
-
detail Council Regulation (EC) No 1500/94 of 21 June 1994 amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Regulation (EC) No 1662/1999 of 28 July 1999 amended Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)
-
detail Commission Implementing Regulation (EU) No 1101/2012 of 26 November 2012 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code Text with EEA relevance
-
detail Commission Regulation (EU) No 197/2010 of 9 March 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Regulation (EC) No 75/98 of 12 January 1998 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)
-
detail Commission Regulation (EC) No 214/2007 of 28 February 2007 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Implementing Regulation (EU) No 889/2014 of 14 August 2014 amending Regulation (EEC) No 2454/93, as regards recognition of the common security requirements under the regulated agent and known consignor programme and the Authorised Economic Operator programme Text with EEA relevance
-
detail Commission Regulation (EC) No 1677/98 of 29 July 1998 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)
-
detail Commission Regulation (EU) No 519/2013 of 21 February 2013 adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement for persons, right of establishment and freedom to provide services, company law, competition policy, agriculture, food safety, veterinary and phytosanitary policy, fisheries, transport policy, energy, taxation, statistics, social policy and employment, environment, customs union, external relations, and foreign, security and defence policy, by reason of the accession of Croatia
-
detail Commission Regulation (EU) No 177/2010 of 2 March 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Implementing Regulation (EU) No 1076/2013 of 31 October 2013 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code as regards the temporary import, export and re-import of portable music instruments
-
detail Commission Regulation (EU) No 169/2010 of 1 March 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)
-
detail Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)
-
detail Commission Regulation (EC) No 12/97 of 18 December 1996 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Regulation (EC) No 444/2002 of 11 March 2002 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and Regulations (EC) No 2787/2000 and (EC) No 993/2001 (Text with EEA relevance)
-
detail Commission Regulation (EC) No 312/2009 of 16 April 2009 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Regulation (EC) No 89/97 of 20 January 1997 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Regulation (EC) No 402/2006 of 8 March 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)
-
detail Commission Regulation (EC) No 881/2003 of 21 May 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)
-
detail Commission Regulation (EU) No 1063/2010 of 18 November 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Implementing Regulation (EU) 2015/2064 of 17 November 2015 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code as regards solar glass intended to be processed under the processing under customs control procedure (Text with EEA relevance)
-
detail Commission Regulation (EC) No 502/1999 of 12 February 1999 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Regulation (EC) No 1192/2008 of 17 November 2008 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Regulation (EC) No 1335/2003 of 25 July 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)
-
detail Council Regulation (EC) No 837/2005 of 23 May 2005 amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Implementing Regulation (EU) No 1159/2012 of 7 December 2012 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
-
detail Commission Implementing Regulation (EU) 2015/428 of 10 March 2015 amending Regulation (EEC) No 2454/93 and Regulation (EU) No 1063/2010 as regards the rules of origin relating to the scheme of generalised tariff preferences and preferential tariff measures for certain countries or territories
-
detail Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).
-
detail Commission Regulation (EC) No 655/94 of 24 March 1994 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of the Community Customs Code in respect of the single administrative document and the codes to be used
-
detail Commission Regulation (EC) No 215/2006 of 8 February 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and amending Regulation (EC) No 2286/2003 (Text with EEA relevance)
-
detail Completed by: All documents based on this document: Derogated in: Repealed by: Modifies Added to: Repeal: Commission Regulation (EEC) No 4130/87 of 9 December 1987 laying down conditions for the entry of fresh table grapes of the variety Emperor (Vitis vinifera cv) falling within subheading 0806 10 11 of the combined nomenclature Regulation (EEC) No 3103/73 of the Commission of 14 November 1973 on certificates of origin and applications for such certificates Commission Regulation (EEC) No 4135/87 of 9 December 1987 determining the conditions of entry of natural sodium nitrate and natural potassic sodium nitrate falling within subheadings 3102 50 10 and 3105 90 10 respectively of the combined nomenclature Commission Regulation (EEC) No 4136/87 of 9 December 1987 determining the conditions of entry of horses intended for slaughter under subheading 0101 19 10 of the combined nomenclature Commission Regulation (EEC) No 4137/87 of 9 December 1987 determining the conditions of entry of goods under subheadings 0408 11 90, 0408 19 90, 0408 91 90, 0408 99 90, 1106 20 10, ex 2501 00 51, 3502 10 10 and 3502 90 10 of the combined nomenclature Commission Regulation (EEC) No 4027/88 of 21 December 1988 laying down provisions for the temporary importation of containers Commission Regulation (EEC) No 4138/87 of 9 December 1987 determining the conditions under which certain potatoes, sweet corn, cereals, oilseeds and oleaginous fruit, for sowing, are eligible on import for a favourable tariff arrangement by reason of their end-use Commission Regulation (EEC) No 3561/90 of 11 December 1990 on determining the origin of certain ceramic products Commission Regulation (EEC) No 4131/87 of 9 December 1987 determining the conditions of entry of port, Madeira, sherry, Setubal muscatel and Tokay (Aszu and Szamorodni) wines falling within subheadings 2204 21 41, 2204 21 51, 2204 29 41, 2204 29 45, 2204 29 51 and 2204 29 55 of the combined nomenclature Commission Regulation (EEC) No 4132/87 of 9 December 1987 determining the conditions for the inclusion of bourbon whisky under subheading Nos 2208 30 11 and 2208 30 19 of the combined nomenclature Commission Regulation (EEC) No 1574/80 of 20 June 1980 laying down provisions for the implementation of Articles 16 and 17 of Council Regulation (EEC) No 1430/79 on the repayment or remission of import or export duties Commission Regulation (EEC) No 4133/87 of 9 December 1987 determining the conditions for the admission of vodka of combined nomenclature subheadings 2208 90 31 and 2208 90 53, imported into the Community, to the tariff conditions provided for in the agreement between the European Economic Community and the Republic of Finland on mutual trade in wines and spirituous beverages Commission Regulation (EEC) No 3269/92 of 10 November 1992 laying down certain implementing provisions of Articles 161, 182 and 183 of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, as regards the export procedure and re-export and goods leaving the customs territory of the Community Commission Regulation (EEC) No 4134/87 of 9 December 1987 determining the conditions of entry of preparations known as cheese fondues to be included under subheading 2106 90 10 of the combined nomenclature Commission Regulation (EEC) No 1365/91 of 24 May 1991 on determining the origin of cotton linters, impregnated felt and nonwovens, articles of apparel of leather, footwear and watch straps of textiles Commission Regulation (EEC) No 1364/91 of 24 May 1991 determining the origin of textiles and textile articles falling within Section XI of the combined nomenclature Commission Regulation (EEC) No 4139/87 of 9 December 1987 determining the conditions under which certain petroleum products are eligible on import for a favourable tariff arrangement by reason of their end-use Commission Regulation (EEC) No 2945/76 of 26 November 1976 laying down provisions for the implementation of Council Regulation (EEC) No 754/76 on the customs treatment applicable to goods returned to the customs territory of the Community Commission Regulation (EEC) No 1494/80 of 11 June 1980 on interpretative notes and generally accepted accounting principles for the purposes of customs value Commission Regulation (EEC) No 1495/80 of 11 June 1980 implementing certain provisions of Articles 1, 3 and 8 of Council Regulation (EEC) No 1224/80 on the valuation of goods for customs purposes Commission Regulation (EEC) No 1214/92 of 21 April 1992 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure Commission Regulation (EEC) No 3796/90 of 21 December 1990 laying down provisions for the implementation of Council Regulation (EEC) No 1715/90 on the information provided by the customs authorities of the Member States concerning the classification of goods in the customs nomenclature Commission Regulation (EEC) No 137/79 of 19 December 1978 on the institution of a special method of administrative cooperation for applying intra-Community treatment to the fishery catches of vessels of Member States Commission Regulation (EEC) No 3548/84 of 17 December 1984 laying down certain provisions for the application of Regulation (EEC) No 2763/83 on arrangements permitting goods to be processed under customs control before being put into free circulation Commission Regulation (EEC) No 3717/91 of 18 December 1991 drawing up the list of goods which may benefit from the arrangements permitting goods to be processed under customs control before being put into free circulation Commission Regulation (EEC) No 1766/85 of 27 June 1985 on the rates of exchange to be used in the determination of customs value Commission Regulation (EEC) No 3620/90 of 14 December 1990 on determining the origin of the meat and offals, fresh, chilled or frozen, of certain domestic animals Commission Regulation (EEC) No 1496/80 of 11 June 1980 on the declaration of particulars relating to customs value and on documents to be furnished Commission Regulation (EEC) No 2164/91 of 23 July 1991 laying down provisions for the implementation of Article 5 (2) of Council Regulation (EEC) No 1697/79 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties Commission Regulation (EEC) No 3716/90 of 19 December 1990 laying down provisions for the implementation of Council Regulation (EEC) No 4046/89 on the security to be given to ensure payment of a customs debt Regulation (EEC) No 315/71 of the Commission of 12 February 1971 on determining the origin of basic wines intended for the preparation of vermouth, and the origin of vermouth Commission Regulation (EEC) No 693/88 of 4 March 1988 on the definition of the concept of originating products for purposes of the application of tariff preferences granted by the European Economic Community in respect of certain products from developing countries Commission Regulation (EEC) No 4128/87 of 9 December 1987 laying down conditions for the entry of flue-cured Virginia type, light air-cured Burley type (including Burley hybrids), light air-cured Maryland type and fire-cured tobacco, falling within subheadings 2401 10 10 to 2401 10 49 and 2401 20 10 to 2401 20 49 of the combined nomenclature Commission Regulation (EEC) No 2249/91 of 25 July 1991 laying down provisions for the implementation of Council Regulation (EEC) No 1855/89 for the temporary importation of means of transport Commission Regulation (EEC) No 4129/87 of 9 December 1987 specifying the conditions for the inclusion of certain live animals of the domestic bovine species and certain meat of the bovine species under the combined nomenclature subheadings listed in Annex C to the Agreement between the European Economic Community and Yugoslavia Commission Regulation (EEC) No 3850/89 of 15 December 1989 laying down provisions for the implementation of Council Regulation (EEC) No 802/68 of 27 June 1968 on the common definition of the concept of the origin of goods in respect of certain agricultural products subject to special import arrangements Commission Regulation (EEC) No 3710/92 of 21 December 1992 establishing the procedures for transferts of goods or products covered by inward processing arrangements (suspension system) Commission Regulation (EEC) No 2562/90 of 30 July 1990 laying down provisions for the implementation of Council Regulation (EEC) No 2504/88 on free zones and free warehouses Commission Regulation (EEC) No 3158/83 of 9 November 1983 on the incidence of royalties and licence fees in customs value Commission Regulation (EEC) No 288/89 of 3 February 1989 on deterining the origin of integrated circuits Commission Regulation (EEC) No 3689/92 of 21 December 1992 laying down detailed rules for the application of Council Regulation (EEC) No 719/91 on the use in the Community of TIR carnets and ATA carnets as transit documents and of Council Regulation (EEC) No 3599/82 on temporary importation arrangements Commission Regulation (EEC) No 3903/92 of 21 December 1992 on air transport costs to be included in customs value Regulation (EEC) No 2632/70 of the Commission of 23 December 1970 on determining the origin of radio and television receivers Commission Regulation (EEC) No 3672/90 of 18 December 1990 on determining the origin of ball, roller or needle roller bearings Commission Directive 82/347/EEC of 23 April 1982 laying down certain provisions for implementing Council Directive 81/177/EEC on the harmonization of procedures for the export of Community goods Commission Regulation (EEC) No 2561/90 of 30 July 1990 laying down provisions for the implementation of Council Regulation (EEC) No 2503/88 on customs warehouses Commission Regulation (EEC) No 2071/89 of 11 July 1989 on determining the origin of photocopying apparatus, incorporating an optical system or of the contact type Commission Regulation (EEC) No 1577/81 of 12 June 1981 establishing a system of simplified procedures for the determination of the customs value of certain perishable goods Commission Regulation (EEC) No 553/81 of 12 February 1981 on certificates of origin and applications for such certificates Commission Regulation (EEC) No 597/89 of 8 March 1989 laying down provisions for the implementation of Council Regulation (EEC) No 2144/87 on customs debt Commission Regulation (EEC) No 1751/84 of 13 June 1984 laying down certain provisions for the application of Council Regulation (EEC) No 3599/82 on temporary importation arrangements Commission Regulation (EEC) No 3799/86 of 12 December 1986 laying down provisions for the implementation of Articles 4a, 6a, 11a and 13 of Council Regulation (EEC) No 1430/79 on the repayment or remission of import or export duties Commission Regulation (EEC) No 343/92 of 22 January 1992 on the definition of the concept of originating products and methods of administrative cooperation applicable to imports into the Community of products originating in the Republics of Croatia and Slovenia and the Yugoslav Republics of Bosnia-Herzegovina and Macedonia Commission Regulation (EEC) No 1656/91 of 13 June 1991 laying down special provisions applicable to certain types of inward-processing operations or processing under customs control Commission Regulation (EEC) No 2674/92 of 15 September 1992 supplementing the provisions for the implementation of Council Regulation (EEC) No 1715/90 on the information provided by the customs authorities of the member States concerning the classification of goods in the customs nomenclature and amending Regulation (EEC) No 3796/90 Commission Regulation (EEC) No 4141/87 of 9 December 1987 determining the conditions under which goods for certain categories of aircraft and ships are eligible on import for a favourable tariff arrangement by reason of their sub-use Commission Regulation (EEC) No 2453/92 of 31 July 1992 implementing Council Regulation (EEC) No 717/91 concerning the Single Administrative Document Commission Regulation (EEC) No 4140/87 of 9 December 1987 determining the conditions of entry of bolting cloth, not made up, under subheading 5911 20 00 of the combined nomenclature Commission Regulation (EEC) No 4142/87 of 9 December 1987 determining the conditions under which certain goods are eligible on import for a favourable tariff arrangement by reason of their end-use Commission Regulation (EEC) No 3566/92 of 8 December 1992 on the documents to be used for the purpose of implementing Community measures entailing verification of the use and/or destination of goods Commission Regulation (EEC) No 2883/90 of 5 October 1990 on determining the origin of grape juice Commission Regulation (EEC) No 2884/90 of 5 October 1990 on determining the origin of certain goods produced from eggs Commission Regulation (EEC) No 1823/92 of 3 July 1992 laying down detailed rules for the application of Council Regulation (EEC) No 3925/91 concerning the elimination of controls and formalities applicable to the cabin and hold baggage of persons taking an intra- Community flight and the baggage of persons making an intra-Community sea crossing Commission Regulation (EEC) No 3691/92 of 21 December 1992 laying down provisions for the implementation of Council Regulation (EEC) No 719/91 on the use in the Community of TIR carnets and ATA carnets as transit documents and Council Regulation (EEC) No 3599/82 on temporary importation arrangements Commission Regulation (EEC) No 2365/91 of 31 July 1991 laying down the conditions for use of the ATA carnet for the temporary importation of goods into the customs territory of the Community or their temporary exportation from that territory Commission Regulation (EEC) No 1593/91 of 12 June 1991 providing for the implementation of Council Regulation (EEC) No 719/91 on the use in the Community of TIR carnets and ATA carnets as transit documents Commission Regulation (EEC) No 2713/92 of 17 September 1992 on the movement of goods between certain parts of the customs territory of the Community Regulation (EEC) No 861/71 of the Commission of 27 April 1971 on determining the origin of tape recorders Regulation (EEC) No 37/70 of the Commission of 9 January 1970 on determining the origin of essential spare parts for use with any piece of equipment, machine, apparatus or vehicle dispatched beforehand Commission Regulation (EEC) No 809/88 of 14 March 1988 on the definition of the concept of "originating products" and methods of administrative cooperation applicable to imports into the Community of products originating in the Occupied Territories Commission Regulation (EEC) No 2228/91 of 26 June 1991 laying down provisions for the implementation of Regulation (EEC) No 1999/85 on inward processing relief arrangements Commission Regulation (EEC) No 2458/87 of 31 July 1987 laying down provisions for the implementation of Council Regulation (EEC) No 2473/86 on outward processing relief arrangements and the standard exchange system Commission Directive 82/57/EEC of 17 December 1981 laying down certain provisions for implementing Council Directive 79/695/EEC on the harmonization of procedures for the release of goods for free circulation Commission Regulation (EEC) No 3787/86 of 11 December 1986 on the annulment or revocation of authorizations issued under certain customs procedures with economic impact Commission Regulation (EEC) No 3179/80 of 5 December 1980 on postal charges to be taken into consideration when determining the customs value of goods sent by post Commission Regulation (EEC) No 3040/83 of 28 October 1983 laying down provisions for the implementation of Articles 2 and 14 of Council Regulation (EEC) No 1430/79 on the repayment or remission of import or export duties Commission Regulation (EEC) No 3177/80 of 5 December 1980 on the place of introduction to be taken into consideration in applying Article 14 (2) of Council Regulation (EEC) No 1224/80 on the valuation of goods for customs purposes Affected by case Judgment of the Court (Fifth Chamber) of 23 March 2000. Hauptzollamt Neubrandenburg v Leszek Labis (C-310/98) and Sagpol SC Transport Miedzynarodowy i Spedycja (C-406/98). Reference for a preliminary ruling: Bundesfinanzhof - Germany. Free movement of goods - External transit transaction - Movement under cover of a TIR carnet - Offences or irregularities - Evidence of the place where the offence or irregularity was committed - Time-limit for producing evidence - Types of evidence admissible - Compensation procedure. Joined cases C-310/98 and C-406/98. A454P3L1 A455P1 A454P3L4 A454P3L3 Judgment of the Court (Second Chamber) of 19 March 2009. Mitsui & Co. Deutschland GmbH v Hauptzollamt Düsseldorf. Reference for a preliminary ruling: Finanzgericht Düsseldorf - Germany. Community Customs Code - Repayment of customs duties - Article 29(1) and (3)(a) - Value for customs purposes - Regulation (EEC) No 2454/93 - Article 145(2) and (3) - Taking into account, for customs valuation purposes, of payments made by the seller in performance of a warranty obligation provided for in the contract of sale - Temporal application - Substantive rules - Procedural rules - Retroactive application of a rule - Validity. Case C-256/07. Judgment of the Court (Sixth Chamber) of 14 November 2002. SPKR 4 nr. 3482 ApS v Skatteministeriet, Told- og Skattestyrelsen, Aktieselskabet af 11/9 1996 and Arden Transport & Spedition ved Søren Lauritsen og Lene Lauritsen I/S (ATS). Reference for a preliminary ruling: Vestre Landsret - Denmark. Regulations (EEC) Nos 2913/92 and 2454/93 - External Community transit - Offence or irregularity - Recovery of a customs debt - Conditions. Case C-112/01. Judgment of the Court (Sixth Chamber) of 27 September 2001. Bacardi GmbH v Hauptzollamt Bremerhaven. Reference for a preliminary ruling: Finanzgericht Bremen - Germany. Community Customs Code and implementing regulation - Repayment of import duties - Favourable tariff treatment - Post-clearance production of certificate of authenticity - Alteration of the tariff classification stated in the customs declaration - Concept of "special situation". Case C-253/99. Judgment of the Court (Second Chamber) of 9 June 2022. „Baltic Master“ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos. Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Reference for a preliminary ruling – Customs union – Community Customs Code – Regulation (EEC) No 2913/92 – Article 29 – Determination of the customs value – Transaction value – Article 29(1)(d) – Concept of ‘related persons’ – Article 31 – Account taken of information derived from a national database for the purpose of determining the customs value – Regulation (EEC) No 2454/93 – Article 143(1)(b), (e) and (f) – Situations in which persons are deemed to be related – Article 181a – Doubts based on the veracity of the price declared. Case C-599/20. Judgment of the Court (Sixth Chamber) of 11 November 1999. Firma Söhl & Söhlke v Hauptzollamt Bremen. Reference for a preliminary ruling: Finanzgericht Bremen - Germany. Community Customs Code and implementing Regulation - Exceeding of time-limits for the customs clearance of non-Community goods in temporary storage - Failure having "no significant effect on the correct operation of the temporary storage or customs procedure in question" - Extension of period - "Obvious negligence". Case C-48/98. A900P1LO A905P1 A899 A859 Judgment of the Court (First Chamber) of 15 January 1998. Göritz Intransco International GmbH v Hauptzollamt Düsseldorf. Reference for a preliminary ruling: Finanzgericht Düsseldorf - Germany. Community Customs Code - Community transit procedure - Simplified procedures - Authorised consignor status - Conditions for granting. Case C-292/96. Judgment of the Court (Eighth Chamber) of 7 March 2013. Gábor Fekete v Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Vám- és Pénzügyőri Főigazgatósága. Reference for a preliminary ruling: Székesfehérvári Törvényszék - Hungary. Community Customs Code - Article 137 - Regulation implementing the Customs Code - Article 561(2) - Conditions for total relief from import duties - Importation into a Member State of a vehicle whose owner is established in a third country - Private use of the vehicle authorised by the owner otherwise than by an employment contract concluded with the user - No relief. Case C-182/12. Judgment of the Court (Sixth Chamber) of 7 March 2019. Suez II Water Technologies & Solutions Portugal Unipessoal Lda v Fazenda Pública. Request for a preliminary ruling from the Supremo Tribunal Administrativo. Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Article 37 — Community Customs Code — Regulation (EEC) No 2454/93 — Article 313 — Customs status of goods — Presumption of the Community status of goods. Case C-643/17. Judgment of the Court (Fifth Chamber) of 9 June 2022. FAWKES Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Kúria. Reference for a preliminary ruling – Regulation (EEC) No 2913/92 – Community Customs Code – Article 30(2)(a) and (b) – Customs value – Determination of the transaction value of similar goods – Database set up and managed by the national customs authority – Databases set up and managed by the customs authorities of other Member States and by the services of the European Union – Identical or similar goods exported to the European Union ‘at or about the same time. Case C-187/21. Judgment of the Court (Third Chamber) of 17 February 2011. Bolton Alimentari SpA v Agenzia delle Dogane - Ufficio delle Dogane di Alessandria. Reference for a preliminary ruling: Commissione tributaria provinciale di Alessandria - Italy. Preliminary ruling - Admissibility - Customs duty - Tariff quota - Customs Code - Article 239 - Regulation (EEC) No 2454/93 - Articles 308a, 308b and 905 - Regulation (EC) No 975/2003 - Tuna - Exhaustion of quota - Date of opening - Sunday. Case C-494/09. A899P1 A308QUATER A308BIS A308TER A905P1 Judgment of the Court of 23 September 2003. Bundesverband Güterkraftverkehr und Logistik eV (BGL) v Bundesrepublik Deutschland. Reference for a preliminary ruling: Bundesgerichtshof - Germany. Free movement of goods - External transit operation - Transport under cover of a TIR carnet - Offences or irregularities - Possibility for a guaranteeing association to prove the place where the offence or irregularity was committed - Time-limit for furnishing proof - Existence of an obligation for the Member State which detects an offence or irregularity to investigate the place where it was committed. Case C-78/01. A455P1 A454 A455 A454P3L1 Judgment of the Court (Second Chamber) of 4 June 2009. Agenzia Dogane Ufficio delle Dogane di Trieste v Pometon SpA. Reference for a preliminary ruling: Commissione tributaria regionale di Trieste - Italy. Community customs code - Regulation (EC) No 384/96 - Protection against dumped imports from countries not members of the European Community - Regulation (EC, Euratom) No 2988/95 - Protection of the European Communities’ financial interests - Processing under the inward processing procedure - Irregular practice. Case C-158/08. Case C-371/09: Judgment of the Court (Third Chamber) of 29 July 2010 (reference for a preliminary ruling from the High Court of Justice (Chancery Division) — United Kingdom) — Commissioners for Her Majesty’s Revenue and Customs v Isaac International Limited (Regulation (EEC) No 2913/92 — Customs Code — Article 212a — Regulation (EEC) No 2454/93 — Article 292 — Regulation (EEC) No 88/97 — Article 14 — Anti-dumping duty — Bicycle frames) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 292 3 Case C-230/06: Judgment of the Court (Third Chamber) of 3 April 2008 (reference for a preliminary ruling from the Corte Suprema di Cassazione (Italy), Militzer & Münch GmbH v Ministero delle Finanze (Customs union — Community transit — Recovery of a customs debt — Competent Member State — Proof of the regularity of the operation or of the place of the offence — Time-limits — Liability of the principal) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 378 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 379 Judgment of the Court (Fifth Chamber) of 9 November 2017. Valsts ieņēmumu dienests v "LS Customs Services", SIA. Request for a preliminary ruling from the Augstākā tiesa. Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Community Customs Code — Non-Community goods — External Community customs transit procedure — Unlawful removal from customs supervision of goods liable to import duties — Determination of the customs value — Article 29(1) — Conditions for the application of the transaction value method — Articles 30 and 31 — Choice of the method for determining the customs value — Obligation imposed upon the customs authorities to state reasons for the chosen method. Case C-46/16. Order of the Court (Sixth Chamber) of 8 March 2012. Koninklijke Federatie van Belgische Transporteurs en Logistiek Dienstverleners (Febetra) v Belgische Staat. Reference for a preliminary ruling: Hof van Cassatie - Belgium. Article 104(3), first subparagraph, of the Rules of Procedure - TIR Convention - Community Customs Code - Excise duties - Transport carried out under cover of a TIR carnet - Unlawful unloading - Determination of the place of the offence - Recovery of customs and excise duties - Jurisdiction. Case C-333/11. Judgment of the Court (Sixth Chamber) of 1 February 2001. D. Wandel GmbH v Hauptzollamt Bremen. Reference for a preliminary ruling: Finanzgericht Bremen - Germany. Community Customs Code and implementing regulation - Incurrence of a customs debt on importation - Relevant time - Concept of removal from customs supervision of goods liable to import duty - Production of certificates of origin - Effect. Case C-66/99. Judgment of the Court (Third Chamber) of 22 June 2006. Conseil général de la Vienne v Directeur général des douanes et droits indirects. Reference for a preliminary ruling: Cour d'appel de Poitiers - France. Post-clearance recovery of import duties - Remission of import duties - Conditions - Article 871 of the regulation implementing the Community Customs Code - Scope of the obligation to submit the case to the Commission - Failure on the part of a person liable for payment acting in good faith to declare additional royalties which should have been incorporated in the customs value of imported goods. Case C-419/04. Judgment of the Court (Third Chamber), 6 September 2012. Döhler Neuenkirchen GmbH v Hauptzollamt Oldenburg. Reference for a preliminary ruling from the Bundesfinanzhof. Community Customs Code — Regulation (EEC) No 2913/92 — Article 204(1)(a) — Inward processing procedure — System of suspension — Incurrence of a customs debt — Non-fulfilment of an obligation to supply the bill of discharge within the prescribed period. Case C 262/10. Judgment of the Court (Fourth Chamber) of 16 June 2011. Zollamt Linz Wels v Laki DOOEL. Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Community Customs Code - Regulation implementing the Customs Code - Articles 555(1)(c) and 558(1) - Vehicle which has entered the customs territory under the temporary importation procedure with total relief from import duties - Vehicle used for internal traffic - Unlawful use - Incurring of a customs debt - National authorities competent to levy customs duties. Case C-351/10. Judgment of the Court (Fourth Chamber) of 7 April 2016. ADM Hamburg AG v Hauptzollamt Hamburg-Stadt. Request for a preliminary ruling from the Finanzgericht Hamburg. Reference for a preliminary ruling — Customs Union and Common Customs Tariff — Community Customs Code — Tariff Preferences — Regulation (EEC) No 2454/93 — Article 74(1) — Products originating from a beneficiary country — Transport — Consignments composed of a mixture of crude palm kernel oil originating in several countries benefiting from the same preferential treatment. Case C-294/14. Order of the Court (Seventh Chamber) of 2 March 2017. „Heta Asset Resolution Bulgaria“ OOD v Nachalnik na Mitnitsa Stolichna. Request for a preliminary ruling from the Administrativen sad Sofia-grad. Reference for a preliminary ruling — Articles 53(2) and 99 of the Rules of Procedure of the Court of Justice — Customs Code — Retrospective export declaration — Concept of ‘sufficient evidence’ — Assessment as to whether the evidence is sufficient. Case C-83/16. A795P1L3LA A796QUINQUIESBISP4 A788 A795 Judgment of the Court (Seventh Chamber) of 26 May 2016. Valsts ieņēmumu dienests v SIA "Latvijas propāna gāze". Request for a preliminary ruling from the Augstākā tiesa Administratīvo lietu departaments. Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Heading 2711 — Petroleum gases and other gaseous hydrocarbons — Material giving the essential character — Liquefied petroleum gas. Case C-286/15. Judgment of the Court (Sixth Chamber) of 26 October 2017. SIA „Aqua Pro” v Valsts ieņēmumu dienests. Request for a preliminary ruling from the Augstākā tiesa. Reference for a preliminary ruling — Customs union — Community Customs Code — Article 220(1) and (2)(b) — Post-clearance recovery of import or export duties — Definition of ‘entry in the accounts of the import duties’ — Decision of the competent customs authority — Time limit for submitting an application for repayment or remission — Obligation to transmit the case to the European Commission — Evidence in the event of an appeal against a decision of the competent authority of the importing Member State. Case C-407/16. A875 A871P2 A873 A869LB A871P1T1 Judgment of the Court (Fifth Chamber) of 21 January 2016. Valsts ieņēmumu dienests v Artūrs Stretinskis. Request for a preliminary ruling from the Augstākā tiesa. Reference for a preliminary ruling — Customs union — Community Customs Code — Article 29(1)(d) — Determination of the customs value — Regulation (EEC) No 2454/93 — Article 143(1)(h) — Definition of ‘related persons’ for the purposes of determining the customs value — Kinship relationship between the buyer, a natural person, and the director of the company which sold the goods. Case C-430/14. Judgment of the Court (First Chamber) of 22 December 2010. Asociación de Transporte International por Carretera (ASTIC) v Administración General del Estado. Reference for a preliminary ruling: Tribunal Supremo - Spain. TIR Convention - Community Customs Code - Transport carried out under cover of a TIR carnet - Guaranteeing association - Irregular unloading - Determination of the place of the offence - Recovery of import duties. Case C-488/09. Case C-526/06: Judgment of the Court (Seventh Chamber) of 13 December 2007 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — The Netherlands) — Staatssecretaris van Financiën v Road Air Logistics Customs BV (Community Customs Code and implementing regulation — Community transit — Offence — Proof of the regularity of the transit operation or of the place of the offence — Failure to grant a period of three months in which to furnish such proof — Repayment of customs duties — Concept of legally owed ) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 379.2 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 379 Judgment of the Court (Fourth Chamber) of 20 January 2005. Honeywell Aerospace GmbH v Hauptzollamt Gießen. Reference for a preliminary ruling: Hessisches Finanzgericht, Kassel - Germany. Community transit - Incurrence of a customs debt in the event of offences or irregularities - Consequence of the lack of indication to the principal of the time-limit for furnishing proof of the place where the offence or irregularity occurred. Case C-300/03. Judgment of the Court (Third Chamber) of 29 April 2010. Dansk Transport og Logistik v Skatteministeriet. Reference for a preliminary ruling: Østre Landsret - Denmark. Community Customs Code - Articles 202, 215(1) and (3), 217(1) and point (d) of the first paragraph of Article 233 - Notion of goods which are ‘seized and simultaneously or subsequently confiscated’ - Regulation implementing the Customs Code - Article 867a - Directive 92/12/EEC - Articles 5(1) and (2), 6, 7(1), 8 and 9 - Sixth VAT Directive - Articles 7, 10(3) and 16(1) - Unlawful introduction of goods - Transport of goods with a TIR carnet - Seizure and destruction - Determination of the Member State in which the customs debt is incurred and VAT and excise duty become chargeable - Extinction of the customs and tax debt. Case C-230/08. Judgment of the Court (Second Chamber) of 16 October 2003. Hannl + Hofstetter Internationale Spedition GmbH v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland. Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Community Customs Code - Customs debt on importation - Charging of interest on arrears. Case C-91/02. Judgment of the Court (Third Chamber) of 6 November 2008. Trespa International BV v Nova Haven- en Vervoerbedrijf NV. Reference for a preliminary ruling: Hof van beroep te Antwerpen - Belgium. Regulation implementing the Community Customs Code - Articles 291 and 297 - Favourable tariff treatment - End-use - Concept of ‘person importing the goods or having them imported for free circulation’ - Concept of ‘transfer of goods within the Community’ - Concept of ‘transferee’. Case C-248/07. Judgment of the Court (Third Chamber) of 11 May 2006. Friesland Coberco Dairy Foods BV v Inspecteur van de Belastingdienst/Douane Noord/kantoor Groningen. Reference for a preliminary ruling: Gerechtshof te Amsterdam - Netherlands. Community Customs Code - Arrangements for processing under customs control - Refusal by the national customs authorities of an application for authorisation for processing under customs control - Binding nature of the conclusions of the Customs Code Committee - None - Jurisdiction of the Court to rule on the validity of those conclusions in the context of Article 234 EC - None - Interpretation of Article 133(e) of the Customs Code - Interpretation of Articles 502(3) and 504(4) of Regulation (EEC) No 2454/93 - Overall assessment of all the circumstances of the application for authorisation. Case C-11/05. Judgment of the Court (Fourth Chamber) of 13 December 2007. Asda Stores Ltd v Commissioners of Her Majesty’s Revenue and Customs. Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom. Community Customs Code - Implementing measures - Regulation (EEC) No 2454/93 - Annex 11 - Non-preferential origin of goods - Television receivers - Concept of substantial processing or working - Added value test - Validity and interpretation - EEC-Turkey Association Agreement and Decision No 1/95 of the Association Council - Interpretation. Case C-372/06. Judgment of the Court of First Instance (Fifth Chamber) of 18 January 2000. Mehibas Dordtselaan BV v Commission of the European Communities. Action for annulment - Poultry imports - Article 13 of Regulation (EEC) No 1430/79 - Commission decision refusing repayment of agricultural levies - Revoked - Statement for the file - Legality - Legitimate expectations - Legal certainty - Manifest errors of assessment - Duty to provide reasons. Case T-290/97. Joined Cases C-430/08 and C-431/08: Judgment of the Court (Fourth Chamber) of 14 January 2010 (Reference for a preliminary ruling from the VAT and Duties Tribunal, Edinburgh and the VAT and Duties Tribunal, Northern Ireland — United Kingdom) — Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd (C-431/08), Caterpillar EPG Ltd (C-431/08) v The Commissioners for Her Majesty’s Revenue & Customs (Regulation (EEC) No 2913/92 establishing the Community Customs Code — Articles 78 and 203 — Regulation (EEC) No 2454/93 — Article 865 — Inward processing procedure — Incorrect customs procedure code — Circumstances under which a customs debt is incurred — Revision of a customs declaration) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 865 L1 Judgment of the Court (First Chamber) of 29 July 2010. Pakora Pluss SIA v Valsts ieņēmumu dienests. Reference for a preliminary ruling: Augstākās tiesas Senāts Administratīvo lietu departaments - Latvia. Act of Accession to the European Union - Customs union - Transitional measures - Goods free from customs duties when entered for free circulation - Goods in transport in the enlarged Community on the date of accession of the Republic of Latvia - Export formalities - Import duties - VAT. Case C-248/09. Judgment of the Court (Sixth Chamber) of 16 June 2016. EURO 2004. Hungary Kft. v Nemzeti Adó- és Vámhivatal Nyugat-dunántúli Regionális Vám- és Pénzügyőri Főigazgatósága. Reference for a preliminary ruling — Customs union — Common Customs Tariff — Value for customs purposes — Determination of the Customs value — Transaction value — Price actually paid — Doubts based on the veracity of the declared price — Declared price lower than the price paid in respect of other transactions relating to similar goods. Case C-291/15. Case C-256/07: Judgment of the Court (Second Chamber) of 19 March 2009 (reference for a preliminary ruling from the Finanzgericht Düsseldorf (Germany)) — Mitsui & Co. Deutschland GmbH v Hauptzollamt Düsseldorf (Community Customs Code — Repayment of customs duties — Article 29(1) and (3)(a) — Value for customs purposes — Regulation (EEC) No 2454/93 — Article 145(2) and (3) — Taking into account, for customs valuation purposes, of payments made by the seller in performance of a warranty obligation provided for in the contract of sale — Temporal application — Substantive rules — Procedural rules — Retroactive application of a rule — Validity) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 145.3 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 145.2 Judgment of the Court (Sixth Chamber) of 25 February 1999. Reiner Woltmann v Hauptzollamt Potsdam. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Theft of goods - Customs duties - Remission - Special situation. Case C-86/97. Case C-488/09: Judgment of the Court (First Chamber) of 22 December 2010 (reference for a preliminary ruling from the Tribunal Supremo — Spain) — Asociación de Transporte Internacional por Carretera (ASTIC) v Administración General del Estado (TIR Convention — Community Customs Code — Transport carried out under cover of a TIR carnet — Guaranteeing association — Irregular unloading — Determination of the place of the offence — Recovery of import duties) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 455.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 11.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 455 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 454 Judgment of the Court (Fifth Chamber) of 31 March 2011. Aurubis Balgaria AD v Nachalnik na Mitnitsa Stolichna. Reference for a preliminary ruling: Varhoven administrativen sad - Bulgaria. Customs Code - Customs duties - Customs debt on importation - Interest on arrears - Period for the collection of interest on arrears - Compensatory interest. Case C-546/09. Judgment of the Court (Tenth Chamber) of 28 July 2016. Robert Fuchs AG v Hauptzollamt Lörrach. Reference for a preliminary ruling — Customs union — Common Customs Tariff — Temporary importation procedure with relief from duties — Regulation (EEC) No 2454/93 — Conditions laid down for the total relief from import duties — Means of transport for aviation registered outside of the customs territory of the Union and used by a person established outside of that territory — Article 555(1)(a) — Commercial use — Concept — Use of helicopters by an aviation school for remunerated training flights flown by a trainee and instructor — Not included. Case C-80/15. Judgment of the Court (Fifth Chamber) of 29 October 2015. B & S Global Transit Center BV v Staatssecretaris van Financiën. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Reference for a preliminary ruling — Community Customs Code — Regulation (EEC) No 2913/92 — Articles 203 and 204 — External Community transit procedure — Regulation (EEC) No 2454/93 — Articles 365, 366 and 859 — Incurrence of a customs debt — Whether or not goods are unlawfully removed from customs supervision — Non-fulfilment of an obligation — Failure to end the transit procedure — Removal of the goods from the customs territory of the European Union. Case C-319/14. Case C-248/07: Judgment of the Court (Third Chamber) of 6 November 2008 (reference for a preliminary ruling from the Hof van beroep te Antwerpen — Belgium) — Trespa International B.V. v Nova Haven- en Vervoerbedrijf N.V. (Regulation implementing the Community Customs Code — Articles 291 and 297 — Favourable tariff treatment — End-use — Concept of person importing the goods or having them imported for free circulation — Concept of transfer of goods within the Community — Concept of transferee ) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 297.1 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 291.1 Judgment of the Court (Third Chamber) of 3 April 2008. Militzer & Münch GmbH v Ministero delle Finanze. Reference for a preliminary ruling: Corte suprema di cassazione - Italy. Customs union - Community transit - Recovery of a customs debt - Competent Member State - Proof of the regularity of the operation or of the place of the offence - Time-limits - Liability of the principal. Case C-230/06. Case C-199/09: Judgment of the Court (Third Chamber) of 2 December 2010 (reference for a preliminary ruling from the Augstākās tiesas Senāts (Republic of Latvia)) — Schenker SIA v Valsts ieņēmumu dienests (Regulation (EEC) No 2454/93 — Provisions for the implementation of the Community Customs Code — Article 6(2) — Application for binding tariff information — Meaning of one type of goods ) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 6.2 Judgment of the Court (Fifth Chamber) of 15 December 2004. Hauptzollamt Neubrandenburg v Jens Christian Siig. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Failure of a Member State to fulfil its obligations - Environment - Directive 2000/53/EC - Non-transposition within the prescribed period. Case C-272/03. Judgment of the Court (Sixth Chamber) of 7 April 2011. Staatssecretaris van Financiën v Sony Supply Chain Solutions (Europe) BV. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Regulation (EEC) No 2913/92 - Community Customs Code - Articles 12(2) and (5), 217(1) and 243 - Regulation (EEC) No 2454/93 - Implementing provisions of Regulation No 2913/92 - Articles 10 and 11 - Classification of goods - Binding tariff information - Invocation by a trader other than the holder with respect to the same goods - Legitimate expectation. Case C-153/10. Judgment of the Court (Fifth Chamber) of 20 June 2019. SIA 'Oribalt Rīga v Valsts ieņēmumu dienests. Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Article 30(2)(b) and (c) – Regulation (EEC) No 2454/93 – Article 152(1)(a) and (b) – Determination of the customs value of the goods – Definition of ‘similar goods’ – Medicinal products – Account taken of any factor that may have an impact on the economic value of the medicinal product concerned – Time limit of 90 days within which the imported goods must be sold in the European Union – Mandatory time limit – No account taken of trade discounts. Case C-1/18. Judgment of the Court (Fifth Chamber) of 9 March 2017. GE Healthcare GmbH v Hauptzollamt Düsseldorf. Request for a preliminary ruling from the Finanzgericht Düsseldorf. Reference for a preliminary ruling — Customs Union — Community Customs Code — Article 32(1)(c) — Determination of the customs value — Royalties or licence fees in respect of the goods being valued — Meaning — Regulation (EEC) No 2454/93 — Article 160 — ‘Condition of sale’ of the goods being valued — Payment of royalties or licence fees to an undertaking related to both the seller and the buyer of the goods — Article 158(3) — Adjustment and apportionment measures. Case C-173/15. Judgment of the Court (Fifth Chamber) of 25 June 2015. Skatteministeriet v DSV Road A/S. Request for a preliminary ruling from the Østre Landsret. Reference for a preliminary ruling — Community Customs Code — Regulation (EEC) No 2913/92 — Articles 203 and 204 — Regulation (EEC) No 2454/93 — Article 859 — External transit procedure — Incurrence of a customs debt — Removal or not from customs supervision — Failure to perform an obligation — Late submission of the goods at the office of destination — Goods refused by the consignee and returned without having been submitted to the customs office — Goods again placed under the external transit procedure via a fresh declaration — Directive 2006/112/EC — Article 168(e) — Deduction of VAT on import by the carrier. Case C-187/14. A356P3 A859PT2LC A859 A859T2 Case C-494/09: Judgment of the Court (Third Chamber) of 17 February 2011 (reference for a preliminary ruling from the Commissione tributaria provinciale di Alessandria — Italy) — Bolton Alimentari SpA v Agenzia Dogane Ufficio delle Dogane di Alessandria (Preliminary ruling — Admissibility — Customs duty — Tariff quota — Customs Code — Article 239 — Regulation (EEC) No 2454/93 — Articles 308a, 308b and 905 — Regulation (EC) No 975/2003 — Tuna — Exhaustion of quota — Date of opening — Sunday) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 899 P.2 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 308 TER {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 308 QUARTER {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 308 BI Case C-230/08: Judgment of the Court (Third Chamber) of 29 April 2010 (reference for a preliminary ruling from the Østre Landsret — Denmark) — Dansk Transport og Logistik v Skatteministeriet (Community Customs Code — Articles 202, 215(1) and (3), 217(1) and point (d) of the first paragraph of Article 233 — Notion of goods which are ‘seized and simultaneously or subsequently confiscated’ — Regulation implementing the Customs Code — Article 867a — Directive 92/12/EEC — Articles 5(1) and (2), 6, 7(1), 8 and 9 — Sixth VAT Directive — Articles 7, 10(3) and 16(1) — Unlawful introduction of goods — Transport of goods with a TIR carnet — Seizure and destruction — Determination of the Member State in which the customs debt is incurred and VAT and excise duty become chargeable — Extinction of the customs and tax debt) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 10.3 L2 Judgment of the Court (Second Chamber) of 14 April 2011. British Sky Broadcasting Group plc (C-288/09) and Pace plc (C-289/09) v The Commissioners for Her Majesty’s Revenue & Customs. Reference for a preliminary ruling: First-tier Tribunal (Tax Chamber) - United Kingdom. Common Customs Tariff - Tariff classification - Combined Nomenclature - Digital satellite television receivers and decoders with a recording function - Community Customs Code - Article 12(5)(a)(i) and (6) - Period of validity of a binding tariff information. Joined cases C-288/09 and C-289/09. Judgment of the Court (Fourth Chamber) of 14 January 2010. Terex Equipment Ltd (C-430/08), FG Wilson (Engineering) Ltd and Caterpillar EPG Ltd (C-431/08) v The Commissioners for Her Majesty's Revenue & Customs. References for a preliminary ruling: Value Added Tax and Duties Tribunal, Edinburgh and Value Added Tax and Duties Tribunal, Northern Ireland - United Kingdom. Regulation (EEC) No 2913/92 establishing the Community Customs Code - Articles 78 and 203 - Regulation (EEC) No 2454/93 - Article 865 - Inward processing procedure - Incorrect customs procedure code - Circumstances under which a customs debt is incurred - Revision of a customs declaration. Joined cases C-430/08 and C-431/08. Case C-248/09: Judgment of the Court (First Chamber) of 29 July 2010 (reference for a preliminary ruling from the Augstākās tiesas Senāts — Republic of Latvia) — Pakora Pluss SIA v Valsts ieņēmumu dienests (Act of Accession to the European Union — Customs union — Transitional measures — Goods free from customs duties when entered for free circulation — Goods in transport in the enlarged Community on the date of accession of the Republic of Latvia — Export formalities — Import duties — VAT) Case C-372/06: Judgment of the Court (Fourth Chamber) of 13 December 2007 (Reference for a preliminary ruling from the VAT and Duties Tribunal, London — United Kingdom) — Asda Stores Ltd v Commissioners of Her Majesty's Revenue and Customs (Community Customs Code — Implementing measures — Regulation (EEC) No 2454/93 — Annex 11 — Non-preferential origin of goods — Television receivers — Concept of substantial processing or working — Added value test — Validity and interpretation — EEC-Turkey Association Agreement and Decision No 1/95 of the Association Council — Interpretation) {AN|http://publications.europa.eu/resource/authority/fd_370/AN} 11 Judgment of the Court (First Chamber), 15 May 2014. Minister van Financiën v X BV. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Community Customs Code — Scope of Articles 203 and 204(1)(a) of Regulation (EEC) No 2913/92 — External transit procedure — Customs debt incurred through non-fulfilment of an obligation — Belated presentation of the goods at the office of destination — Sixth VAT Directive — Article 10(3) — Link between the incurring of customs debt and the incurring of VAT debt — Concept of taxable transactions. Case C‑480/12. Judgment of the Court (Third Chamber) of 2 December 2010. Schenker SIA v Valsts ieņēmumu dienests. Reference for a preliminary ruling: Augstākās tiesas Senāta Administratīvo lietu departaments - Latvia. Regulation (EEC) No 2454/93 - Provisions for the implementation of the Community Customs Code - Article 6(2) - Application for binding tariff information - Meaning of ‘one type of goods’. Case C-199/09. Judgment of the Court (Tenth Chamber) of 24 October 2013. Sandler AG v Hauptzollamt Regensburg. Reference for a preliminary ruling: Finanzgericht München - Germany. Customs union and Common Customs Tariff - Preferential arrangement for the import of products originating in the African, Caribbean and Pacific (ACP) States - Articles 16 and 32 of Protocol 1 to Annex V of the Cotonou Agreement - Import of synthetic fibres from Nigeria into the European Union - Irregularities in the movement certificate EUR.1 established by the competent authorities of the State of export - Stamp not matching the specimen notified to the Commission - Post-clearance and replacement certificates - Community Customs Code - Articles 220 and 236 - Possibility of retrospective application of a preferential customs duty no longer in effect on the date when the request for repayment is made - Conditions. Case C-175/12. Judgment of the Court (Third Chamber) of 29 July 2010. Commissioners for Her Majesty’s Revenue and Customs v Isaac International Limited. Reference for a preliminary ruling: High Court of Justice (England and Wales), Chancery Division - United Kingdom. Regulation (EEC) No 2913/92 - Customs Code - Article 212a - Regulation (EEC) No 2454/93 - Article 292 - Regulation (EEC) No 88/97 - Article 14 - Anti-dumping duty - Bicycle frames. Case C-371/09. Judgment of the Court (Fifth Chamber) of 12 October 2017. X BV v Staatssecretaris van Financiën. Request for a preliminary ruling from the Hoge Raad der Nederlanden. Reference for a preliminary ruling — Customs union — Community Customs Code — Article 29 — Import of vehicles — Determination of the customs value — Article 78 — Revision of the declaration — Article 236(2) — Repayment of import duties — Period of three years — Regulation (EEC) No 2454/93 — Article 145(2) and (3) — Risk of defects — Period of 12 months — Validity. Case C-661/15. Judgment of the Court (Fourth Chamber) of 8 March 2007. Thomson Multimedia Sales Europe (C-447/05) and Vestel France (C-448/05) v Administration des douanes et droits indirects. Reference for a preliminary ruling: Cour d'appel de Paris - France. Community Customs Code - Implementing measures - Regulation (EEC) No 2454/93 - Annex 11 - Non-preferential origin of goods - Television receivers - Concept of substantial processing or working - Criterion of added value - Validity. Joined cases C-447/05 and C-448/05. Case C-291/15: Request for a preliminary ruling from the Zalaegerszegi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 15 June 2015 — EURO 2004. Hungary Kft v Nemzeti Adó- és Vámhivatal Nyugat-dunántúli Regionális Vám- és Pénzügyőri Főigazgatósága Case C-80/15: Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 20 February 2015 — Robert Fuchs AG v Hauptzollamt Lörrach article 555 paragraph 1 point (a) Case C-286/15: Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 12 June 2015 — SIA ‘Latvijas propāna gāze’ v Valsts ieņēmumu dienests article 218 paragraph 1 point (d) Case C-661/15: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 4 December 2015 — X BV; Other party: Staatssecretaris van Financiën article 145 paragraph 3 article 145 paragraph 2 Case C-407/16: Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 20 July 2016 — SIA ‘Aqua Pro’ v Valsts ieņēmumu dienests article 869 point (b) article 875 Case C-72/74, Keladis I : Request for a preliminary ruling from the Dioikitiko Protodikeio Thessalonikis (Greece) lodged on 30 January 2024 – HF v Anexartiti Archi Dimosion Esodon Case C-83/16: Request for a preliminary ruling from the Administrativen sad Sofia-grad (Bulgaria) lodged on 12 February 2016 — Heta Asset Resolution Bulgaria OOD v Nachalnik na Mitnitsa Stolichna article 796e paragraph 1 point (b) article 796da paragraph 4 article 795 paragraph 1 L 4 article 795 paragraph 1 L 3 point (b) Case C-775/19: Request for a preliminary ruling from the Finanzgericht Baden Württemberg (Germany) lodged on 22 October 2019 — 5th AVENUE Products Trading GmbH v Hauptzollamt Singen Case C-73/24, Keladis II : Request for a preliminary ruling from the Dioikitiko Protodikeio Thessalonikis (Greece) lodged on 30 January 2024 – WI v Anexartiti Archi Dimosion Esodon article 152 paragraph 1 point (b) Case C-1/18: Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 2 January 2018 — SIA Oriola Rīga v Valsts ieņēmumu dienests article 151 paragraph 4 article 152 paragraph 1 point (b) Case C-825/19: Request for a preliminary ruling from the Thüringer Finanzgericht (Germany) lodged on 12 November 2019 — Beeren-, Wild-, Feinfrucht GmbH v Hauptzollamt Erfurt article 294 paragraph 3 article 294 paragraph 2 Case C-522/16: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 7 October 2016 — A v Staatssecretaris van Financiën article 217 article 212 article 205 article 218 article 216 Case C-224/16: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 20 April 2016 — Asotsiatsiya na balgarskite predpriyatiya za mezhdunarodni prevozi i patishtata (AEBTRI) v Nachalnik na Mitinitsa Burgas (Director of the Burgas customs office) as successor to the Svilengrad customs office Case C-589/17: Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña (Spain) lodged on 10 October 2017 — Prenatal S.A. v Tribunal Económico Administrativo Regional de Cataluña (TEARC) Case C-643/17: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 17 November 2017 — GE Power Controls Portugal — Unipessoal Lda v Fazenda Pública article 313 paragraph 1 article 313 paragraph 2 point (a) Case C-432/10: Reference for a preliminary ruling from the Rechtbank van eerste aanleg te Antwerpen (Belgium) lodged on 26 August 2010 — Ministerie van Financiën and Openbaar Ministerie v Aboulkacem Chihabi and Others Case C-348/24: Request for a preliminary ruling from the Tribunal Supremo (Spain) lodged on 9 May 2024 – Compañía de Distribución Integral Logista, SA v Administración General del Estado article 118 article 97k article 147 Case C-249/18: Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 11 April 2018 — Staatssecretaris van Financiën, Other party: CEVA Freight Holland B.V. article 147 paragraph 1 L 2 Case C-173/15: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 17 April 2015 — GE Healthcare GmbH v Hauptzollamt Düsseldorf Case C-599/20: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 13 November 2020 — UAB ‘Baltic Master’ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos article 143 paragraph 1 point (e) article 143 paragraph 1 point (f) article 143 paragraph 1 point (b) article 142 paragraph 1 point (d) Case C-76/19: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 31 January 2019 — Direktor na Teritorialna direktsia Yugozapadna Agentsia ‘Mitnitsi’ pravopriemnik na Mitnitsa Aerogara Sofia v ‘Curtis Balkan’ EOOD article 157 paragraph 2 indent 1 article 160 article 158 paragraph 3 article 157 paragraph 2 article 157 Legal basis EuroVoc Vocabulary Customs Union Application of the Common Customs Tariff Specific customs rules Common customs tariff Internal market - Principles Simplification of formalities General customs rules Customs territory (EU) Legal code Basic customs instruments