28It is clear from Article 203(1) of the Customs Code that a customs debt on importation is incurred through the unlawful removal from customs supervision of goods liable to import duties from the moment of that removal (see, in particular, Case C-300/03 Honeywell Aerospace [2005] ECR I-689, paragraph 18). According to the case-law of the Court, the concept of unlawful removal from customs supervision covers any act or omission the result of which is to prevent, if only for a short time, the competent customs authority from gaining access to goods under customs supervision and from carrying out the monitoring required by Article 37(1) of the Customs Code (see, in particular, Honeywell Aerospace, paragraph 19).
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