Commentary

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

Part V17 Customs duties

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

[2006] ECR I-2263, [2006] All ER (D) 161 (Mar)

European Community - Customs and excise - duties - post-clearance recovery of import or export duties - certificate proving origin of goods - burden of proof - whether post-clearance recovery applying to situation existing before entry into force of amended regulation - whether certificate being incorrect certificate - Council Regulation 2913/92/EEC, as amended by regulation (ec) 2700/2000, art 220

In 1997, a Netherlands company (H) purchased consignments of butter from an Estonian company (L). Those consignments were declared on their entry to the Netherlands by the applicant, a customs agent, acting on behalf of H. Estonia was given as the country of origin of the goods, which were thus put into free circulation at the preferential

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