ECJ interprets the “use” of goods in extinguishing the customs debt (Combinova – case C-476/19)

A customs debt on import is caused by non-compliance with the obligation to clear the inward processing procedure in good time. That customs debt is extinguished when it is demonstrated that the goods have not been used or consumed and have left the customs territory of the Union. There is no “use” when the goods have undergone only the processing operations authorized by the customs authorities under the inward processing procedure.

Source Tiberghien

See also ECJ Customs C-476/19 (Combinova AB) – Meaning of the Term ‘Used’ in Connection with the Extinguishment of a Customs Debt when Goods are Returned from the EU without Use