B & S Global Transit Center BV v Staatssecretaris van Financien

European Union – Customs and and excise. The Court of Justice of the European Union gave a preliminary ruling, deciding that arts 203 and 204 of Council Regulation (EEC) No 2913/02, as amended, should be interpreted as meaning that a failure to comply with the obligation to present goods placed under the transit procedure at the customs office of destination led to a customs debt being incurred on the basis not of art 204 of that code, but of art 203 thereof, where the goods concerned had left the customs territory of the European Union and the holder under that procedure was unable to produce documents that complied with art 365(3) or 366(2) and (3) of Commission Regulation (EEC) No 2454/93.

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