July 31
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Trajan Shipley
3rd June 2021
External Relations & Trade Tax

Period for communication of customs debt may be suspended for debts incurred prior to 1 May 2016, says Court of Justice. 

The Court of Justice delivered its judgment in C-39/20, Jumbocarry Trading, finding that Articles 103(3)(b) and 124(1)(a) of the Union Customs Code (952/2013) are applicable to a customs debt incurred before 1 May 2016 and not yet time-barred at that date. 

The case concerns a request for payment of 18 July 2016 addressed to Jumbocarry Trading GmbH, in relation to a customs debt that was incurred on 4 July 2013 in the declaration for release for free circulation of certain products. Arguing that the debt was allegedly time-barred on the date on which request for payment was notified, Jumbocarry lodged an objection to the request for payment. 

The Dutch Supreme Court (Hoge Raad der Nederlanden) had doubts as regards the temp


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