- Case C-330/24 involves a request for a preliminary ruling from the Nejvyšší správní soud (Supreme Administrative Court, Czech Republic)
- The case involves a dispute between Celní jednatelství Zelinka s. r. o. and Generální ředitelství cel regarding a customs debt
- The main question submitted to the Court of Justice of the European Union is about the interpretation of the term ‘omyl’ (error) in the Union Customs Code
- The background of the case involves the importation of AXIS electronic products and a dispute over the tariff classification of the goods
- The applicant originally classified the goods under a tariff code with a duty rate of 8.7%, but later requested a change to a tariff code with a duty rate of 0%
- The Customs Office for the City of Prague granted the application for a change in tariff classification and repaid the duty to the applicant
- Subsequently, another Customs Office initiated an inspection and concluded that the goods should have been classified under the original tariff code, leading to a new assessment of customs duty
Source: curia.europa.eu
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.
