Europa Article 36(1) of Council Regulation No 222/77 of 13 December 1976 on Community transit must be interpreted as precluding the incurring of a customs debt on the release for free circulation in a Member State of goods from a non-member country which were first smuggled into another Member State and then transported under the internal Community transit procedure into the Member State where they were released for free circulation, since the offences or irregularities committed in the other Member State have already given rise to a customs debt in that State.
Citations:
C-252/87
European
Updated: 11 April 2022; Ref: scu.134698