ECJ Community customs code – Article 220(2)(b) – Post-clearance recovery of import duties – Legitimate expectations – Impossibility of verifying the accuracy of a certificate of origin – Notion of ‘certificate based on an incorrect account of the facts provided by the exporter’ – Burden of proof – Scheme of generalised tariff preferences
Citations:
C-438/11, [2012] EUECJ C-438/11
Links:
European, Customs and Excise
Updated: 06 November 2022; Ref: scu.466000