35In that regard, it should be recalled that the Court has found that, by providing that a customs debt was time-barred on expiry of the three-year period prescribed by that provision, Article 221(3) of the Community Customs Code enacted a substantive rule (see, to that effect, judgment of 23 February 2006, Molenbergnatie, C‑201/04, EU:C:2006:136, paragraph 41). Such a finding can be transposed to Article 103(1) of the Union Customs Code, in so far as the wording and scope of that latter provision are essentially identical to those of the former provision. Similarly, Article 103(3)(b) of that code, which provides for the extension of the limitation period applicable to a customs debt in the event of communication of the grounds as referred to in Article 22(6) of that code, must also be regarded as enacting a substantive rule.
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