Request for a preliminary ruling from the Kammarrätten i Göteborg (Sweden) lodged on 19 June 2019 — Allmänna ombudet hos Tullverket v Combinova AB

(Case C-476/19)

(2019/C 288/42)

Language of the case: Swedish

Referring court

Kammarrätten i Göteborg

Parties to the main proceedings

Applicant: Allmänna ombudet hos Tullverket

Defendant: Combinova AB

Question referred

A customs debt on importation or exportation incurred under Article 79 is to be extinguished in accordance with Article 124(1)(k) (1) if there is sufficient evidence to the satisfaction of the customs authorities that the goods have not been used or consumed and have been removed from the customs territory of the Union. Does the term ‘used’ mean that goods have been processed or refined for the purpose for which authorisation was granted to a company for those goods, or does the term concern a use which goes beyond that processing or refining? Is it relevant whether the use takes place before or after the customs debt arose?

(1)  Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ 2013 L 269, p. 1).