ECJ (Opinion) Customs union – Community Customs Code – Regulation (EEC) No 2913/92 – Birth of the customs debt – unlawful introduction of goods into the customs territory of the Union – Article 202 – Definition of debtor – Holder of a shop eBay participating in the sales contracts relating to goods originating in a third country – Entry of goods into the customs territory of the Union by mail without customs formalities – Participation in the unlawful introduction of goods into the Union territory.
Judges:
M Pedro Cuz Villalon AG
Citations:
C-454/10, [2011] EUECJ C-454/10
Links:
Statutes:
Jurisdiction:
European
Cited by:
Opinion – Oliver Jestel v Hauptzollamt Aachen ECJ 17-Nov-2011
ojestel_HAECJ22012
ECJ Community Customs Code – Second indent of Article 202(3) – Customs debt incurred through unlawful introduction of goods – Meaning of ‘debtor’ – Participation in unlawful introduction – Person acting as . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 14 August 2022; Ref: scu.441852
