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 … Continue reading Siesse v Director da Alfandega de Alcantara: ECJ 26 Oct 1995