Context
Article 78 CCC provides parties that have declared goods based on incorrect or incomplete information the opportunity to rectify the mistake. Such rectifications take the form of requests to the relevant customs authorities, to “take the measures necessary to regularize the situation, taking account of the new information available to them”.
Decision
Court concluded that EU customs authorities may not preclude the initiation of the procedure for the review of a post-clearance inspection of goods, on the basis that the goods in question were subject to a physical inspection upon import that confirmed the relevant tariff classification of the goods – which was not challenged nor contested by the importer.
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
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