B and S Global Transit Center v Staatssecretaris van Financien: ECJ 29 Oct 2015

ECJ Judgment – Reference for a preliminary ruling – Community Customs Code – Regulation (EEC) No 2913/92 – Articles 203 and 204 – External Community transit procedure – Regulation (EEC) No 2454/93 – Articles 365, 366 and 859 – Incurrence of a customs debt – Whether or not goods are unlawfully removed from customs supervision – Non-fulfilment of an obligation – Failure to end the transit procedure – Removal of the goods from the customs territory of the European Union

Citations:

C-319/14, [2015] EUECJ C-319/14

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 03 November 2022; Ref: scu.554128