In Eurogate Distribution GmbH v Hauptzollamt Hamburg-Stadt (Case C-226/14) and DHL Hub Leipzig GmbH v Hauptzollamt Braunschweig (Case C-228/14) the CJEU found that no import VAT was due on goods which had remained within customs arrangements but had incurred a customs debt as a result of a delay in fulfilling customs obligations.
The first case concerned Eurogate a German company which operated a private customs warehouse. As warehouse keeper Eurogate took into its private customs warehouse non-Community goods with a view to forwarding them outside the territory of the European Union. At the time of the removal of the goods from the customs warehouse customs declarations for their re-exportation were drawn up. During a customs inspection the authorities had found that removals of the goods had been recorded late for the purposes of the Customs Code. They had therefore sought payment of...
