Judgment of the Court (First Chamber) of 8 October 2020.#Allmänna ombudet hos Tullverket v Combinova AB.#Reference for a preliminary ruling – Union Customs Code – Article 124(1)(k) – Extinction of the customs debt in the event the goods are not used – Concept of ‘goods that have been used’ – Inward processing procedure – Customs debt incurred through non-compliance with requirements provided for under the inward processing procedure – Bill of discharge not submitted within the prescribed time limit.#Case C-476/19.