Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 25 February 2020 — Rottendorf Pharma GmbH v Hauptzollamt Bielefeld

(Case C-92/20)

Language of the case: German

Referring court

Finanzgericht Düsseldorf

Parties to the main proceedings

Applicant: Rottendorf Pharma GmbH

Defendant: Hauptzollamt Bielefeld

Question referred

Is the second indent of Article 239(1) of Council Regulation (EEC) No 2913/92 ¹ of 12 October 1992 establishing the Community Customs Code to be interpreted as meaning that, in a case such as that in the main proceedings, in which the non-Community goods imported by the person concerned were re-exported from the Community customs area and the circumstances that gave rise to the customs debt may not be attributed to obvious negligence on the part of the person concerned, the duty may be repaid?

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¹ OJ 1992 L 302, p. 1.