Judgment of the Court (First Chamber) of 8 October 2020 (request for a preliminary ruling from the Kammarrätten i Göteborg – Sweden) – Allmänna ombudet hos Tullverket v Combinova AB

(Case C-476/19) ¹

(Reference for a preliminary ruling – Union Customs Code – Article 124(1)(k) – Extinction of the customs debt in the event the goods are not used – Concept of ‘goods that have been used’ – Inward processing procedure – Customs debt incurred through non-compliance with requirements provided for under the inward processing procedure – Bill of discharge not submitted within the prescribed time limit)

Language of the case: Swedish

Referring court

Kammarrätten i Göteborg

Parties to the main proceedings

Appellant: Allmänna ombudet hos Tullverket

Opposing party: Combinova AB

Operative part of the judgment

Article 124(1)(k) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code must be interpreted as meaning that the use of the goods referred to in that provision concerns only use which goes beyond the processing operations authorised by the customs authority under the inward processing procedure provided for in Article 256 of that code, and not use in accordance with those authorised processing operations.

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¹ OJ C 288, 26.8.2019.