Temporary removals: failure to return the goods within the approved time limit
If the goods are not returned to the customs warehouse within the approved time limit, a customs debt is incurred.
952/2013 Article 79 (2) (b)
However, no customs debt will be considered to have been incurred provided the goods are returned within a period that would have been allowed had a request for extension been submitted, and:
- there was no attempt to unlawfully remove the goods from customs supervision
- there was no obvious negligence on the part of the person concerned, and
- the formalities required to regularise the situation in respect of the goods can be carried out.