Interservice d.o.o.Koper v Horvath

European Union – Customs and excise. The Court of Justice of the European Union gave a preliminary ruling deciding, among other things, that the concept of a 'carrier' under an obligation to produce goods intact at the customs office of destination in art 96(2) of Council Regulation (EEC) No 2913/92, as amended, was to be interpreted as referring to any person, including a transport sub-contractor, who actually transported the goods moving under the external Community transit procedure and had agreed to transport the goods knowing that they were moving under that procedure.

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