Judgment_paragraph 30 · Agra Srl v Agenzia Dogane - Ufficio delle Dogane di Alessandria (C-75/09)

30It should first be noted that it is settled case-law that the first sentence of Article 221(3) of the Customs Code lays down a limitation rule whereby the communication of the amount of import or export duty due is not to take place after the expiry of a period of three years from the date on which the customs debt was incurred (see, to that effect, Case C-201/04 Molenbergnatie [2006] ECR I-2049, paragraph 39, and Joined Cases C-124/08 and C-125/08 Snauwaert and Others [2009] ECR I-6793, paragraph 28).

Agra Srl v Agenzia Dogane - Ufficio delle Dogane di Alessandria (C-75/09)

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