C-476/19Allmänna ombudet hos Tullverket v Combinova AB

Domstolens egne nøkkelord

Reference for a preliminary ruling – Union Customs Code – Article 124(1)(k) – Extinction of the customs debt in the event the goods are not used – Concept of ‘goods that have been used’ – Inward processing procedure – Customs debt incurred through non-compliance with requirements provided for under the inward processing procedure – Bill of discharge not submitted within the prescribed time limit.

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