Commentary

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

Part V17 Customs duties

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

[2010] STC 575 [2010] All ER (D) 78 (Jan)

Excise duties - European Union - Customs procedures - inward processing procedure - use of incorrect customs procedure code in export declarations - Customs procedure code applicable to export of Community goods used instead of customs procedure code for re-export of goods under inward processing procedure - company's application to amend export declarations to regularise situation and to remit customs debt refused - whether use of incorrect code indicating export of Community goods instead of code used for re-export of goods under inward processing procedure having effect of removing goods from customs supervision giving rise to customs debt - whether revision of export declarations to correct customs procedure code used permitted - Council Regulation 2913/92, arts 78(3), 203

Terex manufactured earth-moving machinery and imported various items which were incorporated into that machinery. Wilson and Caterpillar manufactured generating sets, importing components which were assembled into sets along with other items of Community origin. Customs duties on the imported items were suspended under the inward processing procedure laid down by the Community Customs Code ('the Customs Code'), as established by EC Council Regulation 2913/92. The earth-moving machinery and generating sets were sold to purchasers inside and outside the Community. Where those goods were re-exported in accordance with the conditions of the inward processing procedure, no duty became payable. In the export declarations, customs agents acting on behalf of

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