17.11.2012
EN
Official Journal of the European Union
C 355/4
Judgment of the Court (Third Chamber) of 6 September 2012 (reference for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Eurogate Distribution GmbH v Hauptzollamt Hamburg-Stadt
(Case C-28/11) (1)
(Community Customs Code - Regulation (EEC) No 2913/92 - Article 204(1)(a) - Customs warehousing procedure - Customs debt incurred through non-fulfilment of an obligation - Delayed entry in stock records of information concerning the removal of goods from a customs warehouse)
2012/C 355/05
Language of the case: German
Referring court
Finanzgericht Hamburg
Parties to the main proceedings
Applicant: Eurogate Distribution GmbH
Defendant: Hauptzollamt Hamburg-Stadt
Re:
Reference for a preliminary ruling — Finanzgericht Hamburg — Interpretation of Article 204(1)(a) of Council Regulation (EEC) No 2913/92 of 12 October 1992, establishing the Community Customs Code (OJ 1992 L 302, p. 1) — Delayed entry in stock records of information concerning the removal of goods from a customs warehouse — Whether arising of the customs debt admissible as the penalty for that failure
Operative part of the judgment
Article 204(1)(a) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, as amended by Regulation (EC) No 648/2005 of the European Parliament and of the Council of 13 April 2005, must be interpreted as meaning that, in the case of non-Community goods, non-fulfilment of the obligation to enter the removal of the goods from the customs warehouse in the appropriate stock records, at the latest when the goods leave the customs warehouse, gives rise to a customs debt in respect of those goods, even if they have been re-exported.
(1) OJ C 238, 13.8.2011.
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