Judgment of the Court (Fifth Chamber) of 16 January 2025.SIA ,,BALTIC CONTAINER TERMINAL” v Valsts ieņēmumu dienests.Reference for a preliminary ruling – Customs Union – Regulation (EU) No 952/2013 – Union Customs Code – Delegated Regulation (EU) 2015/2446 – Implementing Regulation (EU) 2015/2447 – Free zones – Change of customs status of non-Union goods to Union goods – Records of the holder of an authorisation to carry on activities in a free zone – Legitimate expectations – Res judicata.Case C-376/23.

This judgment concerns the interpretation of EU customs legislation regarding free zones and record-keeping obligations. The key aspects are:The case deals with the obligations of companies operating in free zones regarding record-keeping of goods and verification of their customs status. The Court analyzed whether companies must include specific reference numbers (MRNs) in their records when goods exit free zones and change customs status.The main provisions interpreted relate to the Union Customs Code and its implementing regulations regarding: record-keeping requirements in free zones, discharge of free zone procedures, and verification of customs status changes.The Court’s key findings include:

• Companies operating in free zones are not required to include MRNs in their records about discharge of free zone procedures
• Companies can rely on customs stamps/signatures on transport documents without additional verification
• Established customs practices can create legitimate expectations about record-keeping requirements
• National courts can be bound by final criminal court decisions regarding customs violations

The judgment provides important clarifications about practical aspects of operating in EU free zones, particularly regarding documentation requirements and the relationship between customs and criminal proceedings.

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