On 6 September 2012, the CJEU delivered its judgment in a case concerning the incurrence of a customs debt due to the non-fulfilment of obligations relating to the discharge of the inward processing relief procedure (Case C-262/10, Döhler Neuenkirchen GmbH v Hauptzollamt Oldenburg).

The CJEU found that there is no provision in the EU Customs Code or the CCIPs that supports the notion that it would be necessary to distinguish between an obligation which must be carried out before the discharge of the relevant customs procedure and an obligation which must be carried out after such a discharge.  

The CJEU therefore concluded that the non-fulfilment of an obligation linked to the benefit of the inward processing procedure, which must be carried out after the discharge of that customs procedure, gives rise to a customs debt in respect of the entire quantity of the goods covered by that bill of discharge.  

The CJEU came to a similar conclusion when it ruled in Case C-28/11 (Distribution GmbH v Hauptzollamt Hamburg-Stadt) that the non-fulfilment of the obligation to enter the removal of goods from the customs warehouse in the appropriate stock records at the latest when the goods leave the warehouse, can give rise to a customs debt, even if they have been re-exported.