If the debtor is not liable to pay the customs debt, must the guarantor pay it?

Last year, the European Court of Justice (ECJ) has issued a judgment on interpreting and clarifying the provisions of the Community Customs Code. This article seeks to explore the particular field of customs law within the EU, focusing on the rulings of the ECJ on customs debt, debtors' obligations and notification procedures. Through an examination of the case and its implications, the author's aim is to provide insights into the practical implications of the case for businesses and regulators alike operating under the current legislation.