45In the light of the foregoing, the answer to the first question is that Articles 203 and 204 of the Customs Code, read in conjunction with Article 859(2)(c) of the Implementing Regulation, must be interpreted as meaning that merely exceeding the time‑limit for presentation, set under Article 356(1) of the Implementing Regulation, does not lead to a customs debt being incurred for removal from customs supervision of the goods in question within the meaning of Article 203 of the Customs Code, but to a customs debt being incurred on the basis of Article 204 of the Customs Code and that it is not necessary, for a customs debt to be incurred under Article 204 thereof, that the interested parties supply to the customs authorities information on the reasons for exceeding the time-limit set under Article 356 of the Implementing Regulation or on the location of the goods in question during the time which elapsed between that time‑limit and the time at which they were actually presented at the customs office of destination.
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