Judgment_paragraph 21 · Malmö Motorrenovering AB v Allmänna ombudet hos Tullverket (C-781/23)

21As a preliminary point, the Court notes that the temporary admission procedure is a procedure allowing the specific use of non-Union goods in the customs territory of the Union with total or partial relief from import duties, as provided for in Article 250(1) of the Customs Code. Provisions laying down an exemption from customs duties constitute a derogation from the principle that goods imported into the Union are, as a general rule, subject to customs duties and, as such, must therefore, as derogating provisions, be interpreted strictly (see, to that effect, judgments of 17 February 2011, Marishipping and Transport, C‑11/10, EU:C:2011:91, paragraph 16, and of 5 September 2024, BIOR, C‑344/23, EU:C:2024:696, paragraph 44).

Malmö Motorrenovering AB v Allmänna ombudet hos Tullverket (C-781/23)

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