41As Wandel, the French Government and the Commission have pointed out, Article 201(2) of the Customs Code provides that a customs debt on importation arising as a result of release for free circulation is incurred at the time of acceptance of the customs declaration in question. However, Article 201(2) applies only if the chargeable event referred to in Article 201(1)(a) has occurred. It is clear from that provision that the chargeable event triggering the debt is the due release for free circulation of the goods concerned, and thus a duly effected alteration of their status.
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