Court of Justice 26 March 2003, C-411/01 (GEFCO SA v Receveur principal des douanes.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. The Tribunal d'instance de Metz (District Court, Metz) (France) asks the Court to rule on the interpretation of Articles 145 to 151 of Regulation No 2913/92 of 12 October 1992 establishing the Community Customs Code ( "the customs code" or simply "the code" ).