ECJ Judgment – Reference for a preliminary ruling – Community Customs Code – Regulation (EEC) No 2913/92 – Article 96 – External transit arrangements – Concept of ‘carrier’ – Lack of presentation of goods at Customs office of destination – Liability – Sub-carrier Having delivered the goods to the main carrier on the parking area of ??the customs office of destination and again took over the goods on a subsequent journey
C-547/15, [2016] EUECJ C-547/15
Bailii
European
Customs and Excise
Updated: 27 January 2022; Ref: scu.572587