C-640/21SC Zes Zollner Electronic SRL v Direcţia Regională Vamală Cluj – Biroul Vamal de Frontieră Aeroport Cluj Napoca

Domstolens egne nøkkelord

Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Excess quantity of goods discovered after the release of the goods – Article 173 – Amendment of a customs declaration – Goods other than those originally covered by the declaration to amend – Article 174 – Invalidation of a customs declaration – Article 42 – Penalties imposed by the customs authorities responsible – Delegated Regulation (EU) 2015/2446.

Tolker