Gefco SA v Receveur principal des douanes: ECJ 2 Oct 2003

(Judgment) Community Customs Code and implementing Regulation – Outward processing procedure – Exemption from the import duties applied to compensating products – Amount deductible in the event of an incorrect indication of a tariff heading in the temporary export declaration for the goods – Failure having no significant effect on the correct operation of the outward processing procedure

Citations:

C-411/01, [2003] EUECJ C-411/01

Links:

Bailii

Jurisdiction:

European

Customs and Excise

Updated: 04 May 2022; Ref: scu.186881