ECJ (Free Movement of Goods : Customs Union Free Movement of Goods : Customs Union – Judgment) Reference for a preliminary ruling – Customs union – Community Customs Code – Article 220(2)(b) – Post-clearance recovery of import duties – Legitimate expectations – Conditions under which applicable – Error of the customs authorities – Obligation imposed on the importer to act in good faith and to verify the circumstances of the issue of the Form A certificate of origin – Means of proof – Report of the European Anti-Fraud Office (OLAF)
Citations:
ECLI:EU:C:2017:220, [2017] EUECJ C-47/16
Links:
Jurisdiction:
European
Customs and Excise
Updated: 24 March 2022; Ref: scu.581056
