Decision
Article 78 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as not precluding the initiation of the procedure for revision of the customs declaration provided for therein, even though the goods in question were, on a previous import, subject, without challenge, to a physical inspection confirming their tariff classification.
Source curia
Newsletters
- Fernanda Montani – EU customs authorities may not preclude the procedure for revision of the customs declaration on the tariff classification of the goods, even though the goods were subject to a physical inspection confirming their tariff classification
