Language of document :

Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 23 April 2019 — Staatssecretaris van Financiën, other party: Exter BV

(Case C-330/19)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: Staatssecretaris van Financiën

Other party: Exter BV

Question referred

Does Article 121(1) of the Community Customs Code 1 mean that a preferential tariff measure for the application of which the import goods were eligible at the time of their placement under the inward processing procedure using the suspension system may also be taken into account when determining the amount of the customs debt incurred when the goods were released for free circulation, whether or not in the unaltered state, if that tariff measure was suspended on the date of acceptance of the declaration for release for free circulation?


1 Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992, L 302, p. 1).