ECJ (Customs Union) Post-clearance recovery of import duties – Remission of import duties – Conditions – Article 871 of the regulation implementing the Community Customs Code – Scope of the obligation to submit the case to the Commission – Failure on the part of a person liable for payment acting in good faith to declare additional royalties which should have been incorporated in the customs value of imported goods.
Citations:
C-419/04, [2006] EUECJ C-419/04, ECLI:EU:C:2006:419, [2006] ECR I-5645
Links:
Jurisdiction:
European
Customs and Excise
Updated: 06 September 2022; Ref: scu.243005