Is payment of customs duties suspended if a dispute is brought before a court?

Dr. Aistė Medelienė
Dr. Aistė Medelienė
Partner, Head of Tax Practice Group, Law firm WALLESS, Lithuania
Published 19 May 2024
Is payment of customs duties suspended if a dispute is brought before a court?

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Did you know that customs duties are one of the European Union's own resources? Therefore, when you challenge customs decisions to calculate customs duties, you are essentially challenging EU revenue. In this overview of a recent judgement by the Court of Justice of the European Union, we answer the question of whether, in the event of a dispute with customs, the collection of import duties (customs duties and VAT) is suspended until the outcome of the proceedings is known.