Sandler Ag v Hauptzollamt Regensburg: ECJ 24 Oct 2013

ECJ Customs union and Common Customs Tariff – Preferential arrangement for the import of products originating in the African, Caribbean and Pacific (ACP) States – Articles 16 and 32 of Protocol 1 to Annex V of the Cotonou Agreement – Import of synthetic fibres from Nigeria into the European Union – Irregularities in the movement certificate EUR.1 established by the competent authorities of the State of export – Stamp not matching the specimen notified to the Commission – Post-clearance and replacement certificates – Community Customs Code – Articles 220 and 236 – Possibility of retrospective application of a preferential customs duty no longer in effect on the date when the request for repayment is made – Conditions

C-175/12, [2013] EUECJ C-175/12

Customs and Excise

Updated: 22 November 2021; Ref: scu.516990