Judgment_paragraph 46 · Marc Berel and Others v Administration des douanes de Rouen and Others (C-78/10)

46In the first place, since in accordance with point (b) of Article 233 of the Customs Code the remission of duty extinguishes the customs debt, it must be interpreted strictly. That article addresses the need to protect the EU’s own resources (see, to that effect, inter alia, Case C-230/08 Dansk Transport og Logistik [2010] ECR I-3799, paragraph 51 and the case-law cited).

Marc Berel and Others v Administration des douanes de Rouen and Others (C-78/10)

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