ECJ 1. Recognition of a case of force majeure presupposes that the external cause relied upon has irresistible and inevitable consequences to the point of making it objectively impossible for the persons concerned to fulfil their obligations.
2. A customs agent, by the very nature of his functions, renders himself liable both for the payment of import duty and for the validity of the documents which he presents to the customs authorities. Being furnished with certificates of origin which are invalid, even though issued by the customs authorities of the countries named in them, is one of the professional risks which he runs and cannot constitute a special circumstance within the meaning of article 13 of council regulation no 1430/79 on the repayment or remission of import or export duties.
Citations:
C-98/83, [1984] EUECJ C-98/83
Links:
Jurisdiction:
European
Citing:
See Also – Van Gend En Loos v Administratie Der Belastingen ECJ 5-Feb-1963
LMA The Dutch customs authorities had introduced an import charge in breach of Art.12 [Art.25] EC. This Article prohibits MS from introducing between themselves any new customs duties on imports or exports or any . .
Cited by:
See Also – Van Gend and Loos Nv v Inspecteur Der Invoerrechten En Accijnzen, A Enschede ECJ 7-Mar-1985
ECJ Common customs tariff – tariff headings – ‘sails’ within the meaning of heading 62.04 – sails for sailboards imported separately from the boards – included
The words ‘sails’ in tariff heading 62.04 of . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 22 May 2022; Ref: scu.133645
