Judgment of the Court (Eighth Chamber) of 20 May 2021.#AAS „BTA Baltic Insurance Company” v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Regulation (EEC) No 2 913/92 – Community Customs Code – Article 195 – Article 232(1)(a) – Article 221(3) – Common Customs Tariff – Recovery of the amount of the customs debt – Communication of the amount of duty to the debtor – Limitation period – Action taken against the guarantor to enforce the guarantee – Enforcement for the purposes of payment