Judgment_paragraph 51 · Directeur général des douanes et droits indirects and Chef de l’agence de la direction nationale du renseignement et des enquêtes douanières v Humeau Beaupréau SAS (C-2/13)

51The conclusions of the Customs Code Committee, although they do not have legally binding force, they constitute an important means of ensuring the uniform application of the Customs Code by the customs authorities of the Member States and as such may be considered as a valid aid to the interpretation of the Code (see, inter alia, Case C-165/07 Ecco Sko [2008] ECR I-4037, paragraph 47).