Article 221 of the Community Customs Code sets out the process that must be followed for the postclearance recovery of customs debt. Following its instructions is critical. If the customs authorities do not play by its rules, they cannot recover the customs debt. The application of these rules has been contentious, and national courts have frequently turned to the Court of Justice of the European Union (EU) for clarification on Article 221 or its predecessor(s). During the years 2009–2010, the Court has been particularly active. The once “blurry” rules are now more clearly defined to the benefit of legal certainty, although new issues may still arise. This article provides an overview of the state of play, which is of course in the interest of importers and the trade to know well.
Global Trade and Customs Journal