'Unipack' АD v Direktor na Teritorialna direktsia ‘Dunavska’ of the Agentsia ‘Mitnitsi’ and Prokuror ot Varhovna administrativna prokuratura na Republika Bulgaria
9. Juli 2020ECLI:EU:C:2020:547
Zitierte HS-Codes
Gegenstand
Reference for a preliminary ruling – Customs union – Union Customs Code – Delegated Regulation (EU) 2015/2446 – Article 172(2) – Authorisation to use the end-use procedure – Retroactive effect – Concept of ‘exceptional circumstances’ – Amendment of the tariff classification – Expiry of validity of a decision relating to binding tariff information
Zusammenfassung und Tenor
On those grounds, the Court (Eighth Chamber) hereby rules: Article 172(2) of Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code must be interpreted as meaning that matters such as the early expiry of the validity of a binding tariff information decision due to an amendment to the combined nomenclature, a failure by the customs authorities to take action in relation to imports bearing an incorrect code or the fact that goods have been used for a purpose exempted from anti-dumping duty cannot constitute ‘exceptional circumstances’ within the meaning of that provision for the purposes of the grant under Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code of a retroactive authorisation to use the end-use procedure provided for in that latter article. [Signatures] ( *1 ) Language of the case: Bulgarian.
Schlagwörter
Customs unionUnion Customs CodeDelegated Regulation (EU) 2015/2446Article 172(2)Authorisation to use the end-use procedureRetroactive effect