33It follows that, in order to determine which of those two articles forms the basis on which a customs debt on importation is incurred, it is necessary, first of all, to consider whether in the factual situation in question there was an unlawful removal from customs supervision within the meaning of Article 203(1) of the Customs Code. Only if that question has been answered in the negative is it possible that Article 204 of the Customs Code may apply (Hamann International EU:C:2004:90, paragraph 30).
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