Judgment of the Court (First Chamber) of 10 July 2019.#Federal Express Corporation Deutsche Niederlassung v Hauptzollamt Frankfurt am Main.#Request for a preliminary ruling from the Hessisches Finanzgericht.#Reference for a preliminary ruling – Customs Union – Regulation (EEC) No 2913/92 – Articles 202 and 203 – Customs duties on imports – Incurrence of a customs debt on account of infringements of customs legislation – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(d) and Article 30 – VAT on importation – Chargeable event – Concept of ‘importation’ of goods – Requirement that the goods must enter the economic network of the Union – Carriage of those goods to a Member State other than that in which the customs debt was incurred.#Case C-26/18.