Context: Reference for a preliminary ruling – Customs union – Regulation (EEC) No 2913/92 – Community Customs Code – Article 195 – Article 217(1) – Article 221(1) – Common Customs Tariff – Obligations on the part of the guarantor of the debtor of a customs debt – Procedures for the communication of the customs debt – Duty corresponding to that debt which has not been lawfully communicated to the debtor – Whether the customs debt is payable by the joint and several guarantor
Questions
(1) Must Articles 195, 217 and 221 of the Customs Code be interpreted as meaning that the customs administration may not demand payment of a customs debt from the joint and several guarantor when the duties have not been lawfully communicated to the debtor?
(2)(a) Does observance of the rights of defence, including the right to present observations before any measure adversely affecting a person, which is a fundamental principle of EU law, mean that where, in the case of non-payment of the customs debt by the debtor within the prescribed period, its recovery is sought from the guarantor, the customs administration must first place the guarantor in a position in which it can effectively make known its views as regards the information on which the customs administration intends to base its decision to enforce payment?
(b) Is the fact that the debtor of the customs debt has itself been placed in a position in which it can effectively make known its views before the communication of the duties relevant to the answer to Question 2(a)?
(c) If Question 2(a) is answered in the affirmative, what is the decision adversely affecting the guarantor before which there must be an inter partes phase: the decision of the customs administration to enter the duties in the accounts and to notify them to the debtor of the customs debt or the decision to enforce payment from the guarantor?
Decision
Article 195, Article 217(1) and Article 221(1) 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 customs authorities may not demand payment of a customs debt from the guarantor referred to in Article 195 when the amount of duty has not been lawfully communicated to the debtor.
[Signatures]
Source Curia
