ECJ Free movement of goods – External Community transit – Temporary removal of transit and transport documents – Breaking of seals and partial unloading of the goods – Removal of goods from customs supervision – Incurring of a customs debt on importation – Unsuspected presence of undercover customs agents – Special circumstances justifying the remission or repayment of import duties – Responsibility of the principal in the case of deception or obvious negligence on the part of persons engaged by him.
Citations:
C-222/01, [2004] EUECJ C-222/01
Links:
Jurisdiction:
European
Customs and Excise
Updated: 10 June 2022; Ref: scu.196649