According to constant jurisdiction and the opinion of customs authorities, an import VAT debt is always incurred when a customs debt arises. Generally, when applying Art. 201 Customs Code (CC) to the release of goods for free circulation, this is obviously the case, since after clearance the non-Community goods are imported as Community goods into a market of a member state. However, in cases of an irregular customs debt, this does not always hold true, for instance, if non-Community goods from a customs warehouse or an external transit procedure leave the Union again and customs irregularities occur in this process. Nevertheless, the automatism of customs duty and import VAT incurrence is applied in these cases, as well. The Dutch High Court, the Hoge Raad, and the Fiscal Court of Hamburg have expressed significant doubts about this automatism and submitted the question to the ECJ as to whether the non-fulfillment of customs obligations in accordance with Art. 204 para. 1 CC results in the incurrence of import VAT.