Own resources of the European Communities - Post-clearance recovery of import or export duties - Regulation No 1697/79 - Scope ratione temporis - Customs debt incurred prior to the entry into force of the regulation - Barred
(Council Regulation No 1697/79, Art. 2(1), second subpara.)
The second subparagraph of Article 2(1) of Regulation No 1697/79 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties does not apply to duties not collected in respect of goods entered for a customs procedure where the obligation to pay those duties was incurred on a date prior to the entry into force of that regulation.