European Communities’ Own Resources – 1. Article 232(1) of the EEC Treaty must be interpreted as meaning that in so far as matters are not the subject of provisions in the ecsc treaty or rules adopted on the basis thereof, the eec treaty and the provisions adopted for its implementation can apply to products covered by the ECSC Treaty.
That is the case in regard to regulation no 1430/79 on the repayment or remission of import or export duties.
2. The second indent of article 2(1) of regulation no 1430/79, which provides that import duties are to be repaid or remitted if it is obvious that the amount of such duties entered in the accounts exceeds for any reason the amount lawfully payable, applies, having regard to the recitals in the preamble to the regulation, to cases of error. It does not apply when the trader liable for the import duties has, at the time of entry of the goods for free circulation, declared a price higher than that which he actually had to pay, taking into account the discounts and bonuses granted to him on account of the quantities ordered, and when the declaration of the higher price was designed to enable the goods to be released for free circulation on the basis of a licence which made no mention of those discounts and bonuses.
Citations:
R-328/85, [1987] EUECJ R-328/85
Links:
European
Updated: 21 June 2022; Ref: scu.215542
