Judgment of the Court (Seventh Chamber) of 20 November 2025.#Siegfried PharmaChemikalien Minden GmbH v Hauptzollamt Bielefeld.#Request for a preliminary ruling from the Finanzgericht Düsseldorf.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Article 24(d) and Article 211(2) – Delegation of power to the European Commission – Power to ‘supplement’ a legislative act – Delegated Regulation (EU) 2015/2446 – Article 172(1) and (2) – Validity – Retroactive effect of an inward processing authorisation.#Case C-617/24.