Articles 203 and 204 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code must be interpreted as meaning that merely exceeding the time-limit for presentation, set under Article 356(1) of Regulation No 2454/93, does not lead to a customs debt being incurred for removal from customs supervision of the goods in question within the meaning of Article 203 of Regulation No 2913/92 but to a customs debt being incurred on the basis of Article 204 of that regulation and that it is not necessary, for a customs debt to be incurred under Article 204 of that regulation, that the interested parties supply to the customs authorities information on the reasons for exceeding the time‑limit set under Article 356 of Regulation No 2454/93 or on the location of the goods during the time which elapsed between that time‑limit and the time at which they were actually presented at the customs office of destination. The first paragraph of Article 7(3) of the Sixth Council Directive 77/388/EEC must be interpreted as meaning that value added tax is due where the goods in question are not covered by the arrangements provided for in that article, even where a customs debt is incurred exclusively on the basis of Article 204 of Regulation No 2913/92.