In the case Pfeifer & Langen (C-97/19), the ECJ held that an amendment of the name of the declarant in a customs declaration is possible in accordance with Art. 78 of the CC. The Member States’ domestic courts, including German courts, have not previously considered this possible. However, the application of this new judgment is limited to special circumstances. This limitation on amendment will, in general, continue to apply for the foreseeable future, despite the ECJ decision, due to the current legal situation, with Art. 173 of the UCC, which provides stricter conditions for the amendment of customs declarations as Art. 78 of the CC did.
The European Commission has updated its information on customs related issues due to the COVID-19 pandemic. In our previous Newsletter 01/2020, we reported on exemption from import duties and simplifications in the movement of goods. In this current newsletter we summarize the most important details regarding the preferential treatment of goods, temporary storage, the transport procedure and simplified customs declarations.
The outbreak of SARS-CoV-2 continues to have an overwhelming impact on the entire global economy and everyday life. Many goods that were previously plentifully available are currently in short supply. This includes urgently needed medical equipment. The European Commission has now decided to offer relief from customs duty and import VAT for these goods. In addition, other measures have been introduced which are intended to promote the movement of goods, as a whole.