C-249/18Staatssecretaris van Financiën v CEVA Freight Holland BV

Domstolens egne nøkkelord

Reference for a preliminary ruling – Customs Code – Customs declaration – Incorrect combined nomenclature customs subheading stated – Notice of assessment – Article 78 of the Customs Code – Amendment of the declaration – Amendment of the transaction value – Article 221 of the Customs Code – Limitation period applicable to recovery of the customs debt – Interruption of the limitation period.

Tolker