With reference to the judgment of the ECJ in the Eurogate II case, Killmann/Schrömbges state in SWI 2016, 610, that the ECJ has defined the importation of goods as “non-Union goods entering the economic network of the Union”. Based on this assumption, they raise the question whether the code 42 procedure is applicable for goods originating from a third country at all, and reach the conclusion that, if the conditions for granting an exemption (Art 6 para 3 Austrian VAT Act) are not given, customs law is not applicable for the subsequent levying of import VAT. Dietlind Schwab points out that these statements and conclusions cannot be deduced from the judgment of the ECJ, as they are not in line with European Union law and, in particular, are not suitable to call the Austrian regulation into question.