On 6 March 2026, the Dutch Supreme Court dismissed the appeal in ECLI:NL:HR:2026:355 without giving further reasons. That left in place a ruling of the Court of Appeal of Amsterdam on goods that disappeared in Union transit.
The case
A Dutch company, acting as authorised consignor, placed alcoholic drinks under external Union transit from Utrecht to Rotterdam on two occasions. The goods did not arrive at the office of destination and the transit system recorded no discharge. After an inquiry, two demands were issued for excise duty, VAT and interest, of €46,416.80 and €28,914.46. The company objected too late and did not appeal, and later asked for repayment.
The ruling
Because the goods did not reach the office of destination, the transit procedure did not end in the regular way. That gave rise to a customs debt by removal from customs supervision under Article 79(1)(a) of the Union Customs Code.
The company had the burden of proving that this debt was extinguished. It had to show that the goods had left the customs territory of the EU without being used or consumed. It did not succeed, so the repayment request failed.
What to check
- An authorised consignor carries real risk for goods that do not arrive. Make sure your contracts with carriers reflect that.
- Keep evidence of what happened to each consignment, and of where it went.
- Act on time. Here, the objection came too late and no appeal was lodged, so the only route left was a repayment request.
mr. J. el Khalfioui LL.M.