III RN 135/00
AI generated
Customs user liable for duty debt upon unauthorized removal of goods under customs procedure regardless of fault.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court overturned a lower court decision that required proof of fault for liability. The court held that a user of a customs warehouse is liable for customs debts arising from the unauthorized removal of goods under the suspended procedure. The court ruled that the Customs Code establishes a strict liability regime based on risk, not fault, for such users.
Legislator headnote
AI generatedArt. 211 § 1, 3; Art. 109 of the Customs Code: A user of a customs warehouse is liable for customs debts arising from the unauthorized removal of goods under the suspended procedure, regardless of fault, based on a strict liability regime.
Keywords
AI generated
customs warehouse procedure
strict liability regime
unauthorized goods removal
customs debt liability
risk principle liability
suspended customs procedure
fault requirement absence
Cited Legislation
AI generatedArt. 211 § 1 of the Customs Code
Art. 211 § 3 of the Customs Code
Art. 109 of the Customs Code
Art. 393 § 11 of the Code of Civil Procedure
Art. 393 § 13 of the Code of Civil Procedure