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
Citations:
ECLI:EU:C:2017:817, [2017] EUECJ C-407/16
Links:
Jurisdiction:
European
Customs and Excise
Updated: 01 April 2022; Ref: scu.598835