Europa Regulation (EEC) No 2913/92 – Community Customs Code – Article 221(3) and (4) – Post-clearance recovery of the customs debt – Limitation period – Act which could give rise to criminal court proceedings.
Citations:
C-75/09, [2010] EUECJ C-75/09
Links:
Statutes:
Jurisdiction:
European
Cited by:
Cited – FMX Food Merchants Import Export Co Ltd v Revenue and Customs SC 29-Jan-2020
This appeal concerns the meaning and effect of the phrase ‘Customs Debt’ in article 221(4) of the former Customs Code of the EU, contained in Council Regulation (EEC) No 2913/92. Customs duties may be due under ‘post-clearance demands’ and the Court . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 27 May 2022; Ref: scu.420170
