Bacardi GmbH v Hauptzollamt Bremerhaven: ECJ 27 Sep 2001

ECJ 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

Judges:

C. Gulmann, P

Citations:

C-253/99, [2001] EUECJ C-253/99, ECLI:EU:C:2001:490, [2002] CEC 72, [2001] ECR I-6493,

Links:

Bailii

European, Customs and Excise

Updated: 04 June 2022; Ref: scu.166665