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ECJ Customs – C-330/19 (Exter BV) Judgment – Applicability of a Preferential Tariff Measure that was Suspended at the Time of Release into Free Circulation

On 8 October 2020, the ECJgave its decision in Staatssecretaris van Financiën, other party: Exter BV (C-330/19)


Article 121(1) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as precluding the application of a preferential tariff measure leading to a reduced rate of customs duty, which was in force at the time of acceptance of the declaration of placing of goods under the inward processing procedure, but which was suspended at the date of acceptance of the declaration of release of those goods for free circulation

Source Curia


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