30As the Court has held ‘the Community legislature intended, since the entry into force of the Customs Code, to lay down exhaustively the conditions for determining who are the debtors of the customs debt (Case C-414/02 Spedition Ulustrans [2004] ECR I-8633, paragraph 39, and Case C-195/03 Papsimedov and Others [2005] ECR I-1667, paragraph 38).
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