ECJ Request for a preliminary ruling – Community Customs Code – Articles 70(1) and 78 – Customs declarations – Partial examination of goods – Sampling – Incorrect code – Application of the results to identical goods covered by earlier customs declarations after release – Post-release examination – Impossible to request a further examination of the goods
M. Ilesic, P
[2014] EUECJ C-571/12, C-571/12
Bailii
Citing:
Opinion – Greencarrier Freight Services Latvia (Bibliographic Notice) ECJ 5-Dec-2013
ECJ Opinion – Customs union – Customs Code – Articles 70, 78, 221 of Regulation (EEC) No 2913/92 – Revision of customs declarations – Partial examination of goods – Extension of audit results to identical goods . .
Lists of cited by and citing cases may be incomplete.
European, Customs and Excise
Updated: 01 December 2021; Ref: scu.522274
