ECJ Regulation No 4151/88 does not preclude the national customs authority from authorizing an extension, after their expiry, of the periods laid down in Article 15(1) thereof for the declaration of release for free circulation of goods brought into the customs territory of the Community, if the circumstances so justify.
Furthermore, neither Article 19 of that regulation, which requires the customs authority to take all measures necessary to regularize the situation of goods in respect of which the formalities are not initiated within the abovementioned periods, nor Community law in general precludes the customs authority from requiring the payment of a sum, other than the customs duties and any expenses arising from the temporary storage of goods, for accepting a declaration for their release for free circulation after the expiry of those periods, provided that the amount of that sum is determined in accordance with the principle of proportionality and under conditions which are analogous to those applicable in national law to infringements of the same nature and gravity. It is for the national court to determine whether a 5% surcharge is consistent with those principles.
Judges:
DAO Edward, P
Citations:
C-36/94, [1995] EUECJ C-36/94, [1995] ECR I-3573
Links:
Statutes:
Jurisdiction:
European
Customs and Excise
Updated: 03 June 2022; Ref: scu.161281
