- Case involves customs duties and interest on arrears
- Goods placed under active refinement scheme without required permit
- Four UTBs issued for not meeting conditions
- No compensation for ‘delay interest’ on reduced amount of UTB 1
- No interest on amount returned ex officio
- Five grievances raised by appellant in appeal
- Dispute over origin of customs debt and cancellation
- Requirement of permit for active refinement scheme
- Mandatory data elements in application and permit
- Regulation specifying goods allowed under customs scheme
- No interest on amount returned ex officio according to EU regulation
Source: uitspraken.rechtspraak.nl
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.
