(6)The European Court of Justice, in its preliminary ruling in Case C-7/08, Har Vaessen Douane Service BV v Staatssecretaris van Financiënnote, held that, in grouped consignments of goods, each consignment is to be considered separately. Accordingly, it should be clarified that, where the customs authorities make a verification of the data provided in the customs declaration, for instance by way of a physical control, gathering indications that the grouped consignment corresponds to individual distance sales, they should treat them as such and, if relevant, apply the customs duty as referred to in Regulation (EU) 2026/382. This should apply as well when such grouped consignments corresponding to individual sales are imported in bulk in the EU and stored in customs warehouses before being subsequently released. The case in which goods are sold to Union consumers during storage in a customs warehouse will be regulated in a separate Delegated Act.
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