30.6.2012   

EN

Official Journal of the European Union

C 194/10

1.

Is the second indent of the first subparagraph of Article 889(1) of the Customs Code Implementing Provisions (1) to be interpreted as only regulating cases of requests for repayment where goods were first released for free circulation at the third-country duty rate and it subsequently transpires that at the time when the customs declaration was accepted a reduced or zero rate of import duty (here: preferential tariff rate) actually existed, but had already expired again when the request for repayment is made, with the result that the expiry of a temporary preferential tariff arrangement cannot be invoked against an operator in connection with submission of a request for repayment where the preferential tariff rate is granted during clearance and preferential treatment is refused and the third-country duty rate applied only upon post-clearance recovery by the administration?

2.

Are Article 16(1)(b) and Article 32 of Protocol 1 to Annex V of the Cotonou Agreement (2) to be interpreted to the effect that, if the exporting State endorses an EUR.1 movement certificate with a stamp other than the specimen impression of the stamp notified to the Commission, the customs authorities of the importing State may treat such a variation, in cases of doubt, as a technical deficiency for the purposes of Article 16(1)(b) of Protocol 1 to Annex V of the Cotonou Agreement and thus declare invalid the EUR.1 movement certificate without the participation of the customs authorities of the exporting State?

3.

If the answer to Question 2 is in the affirmative:

4.

If Question 2 is answered in the negative:

Is Article 236(1) (3) of the Customs Code to be interpreted to the effect that import duties were not legally owed and were therefore wrongly recovered pursuant to Article 220(1) of the Customs Code where the EUR.1 movement certificates originally used could not be declared invalid by the customs authorities of the importing country without the involvement of the customs authorities of the exporting country?

5.

In the event that an EUR.1 movement certificate issued retrospectively is presented pursuant to Article 16 of Protocol 1 to Annex V of the Cotonou Agreement, is the repayment of already recovered and paid import duties under Article 889 of the Customs Code Implementing Provisions possible only if the preferential tariff rate still applies at the time of the request for repayment?