- The BFH (Federal Fiscal Court) submitted questions to the EuGH (European Court of Justice) regarding passive processing at a non-approved customs office.
- The case involves a dispute over partial exemption from import duties for goods declared for passive processing at a customs office not explicitly named in the approval.
- The BFH has suspended the proceedings and posed specific questions to the EuGH for preliminary ruling:
- Can partial exemption from import duties be denied if the customs declaration was accepted by a non-approved customs office?
- Does Article 150(2) of the Customs Code apply only to obligations after the goods are transferred to passive processing, or does it also apply to obligations related to the customs declaration?
- Is Article 86(6) of the UCC applicable when customs debt arises from the release of processed goods into free circulation?
- The outcome hinges on whether the claimant can transfer processed goods into free circulation with partial duty exemption despite using a non-approved customs office for declarations.
- The case is significant as it addresses key legal questions about passive processing and the role of customs offices in EU customs law.
- A more lenient interpretation of customs regulations could provide administrative relief and tax benefits for companies involved in passive processing, even with formal errors.
- The EuGH’s decision will set important guidelines for customs law practice and business planning regarding customs advantages.
Source: awb-international.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
