VATupdate

ECJ – Customs – C-496/19 Antonio Capaldo SpA – Judgment – EU customs authorities may not preclude the procedure for revision of the customs declaration

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

See also ECJ C‑97/19 (Pfeifer & Langen GmbH & Co. KG): Retroactive change to customs declaration allowed in order to reflect the existence of an (in)direct customs representation relationship

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