Keywords
Summary

Keywords

++++

1.Action for annulment - Time-limit - When time begins to run - Decision notified to the applicant by the national authorities - Precise knowledge of the decision' s contents

( EEC Treaty, Art . 173, third paragraph )

2.European Communities' own resources - Post-clearance recovery of import or export duties - Importer complying with the conditions set out in Article 5(2 ) of Regulation No 1697/79 - Post-clearance recovery - Barred

( Council Regulation No 1697/79, Art . 5(2 ) )

3.Customs union - Harmonization of laws - Procedures for the release of goods into free circulation - Obligations of the person making the customs declaration

( Council Directive 79/695, Art . 3(1 ); Commission Directive 82/57, Art . 2 )

Summary

1.It is only from the moment when a trader receives clear and unequivocal notice, so that he can exercise his right of action, of the contents of an institution' s decision, addressed to a Member State, refusing to allow a provision of the Community rules to be applied to him, that time for bringing an action for annulment begins to run .

2.Article 5(2 ) of Regulation No 1697/79 on the post-clearance recovery of import duties or export duties, which lays down three precise conditions to be fulfilled before the competent authorities may waive post-clearance recovery, must be interpreted as meaning that when all those conditions are fulfilled the person liable to pay duties is entitled to the waiver of post-clearance recovery .

3.It is clear from Article 3(1 ) of Directive 79/695, on the harmonization of procedures for the release of goods for free circulation, and Article 2 of Directive 82/57, laying down certain provisions for implementing Directive 79/695, that the person making a customs declaration for the purpose of the release of goods for free circulation must supply the customs authorities with all the information required in relation to the customs treatment requested for the goods in question .

Where the tariff classification of the goods depends on the application of a particular customs system, such as a system providing for exemption from duties, that obligation also includes the determination of the correct subheading of the Common Customs Tariff . If on the sole basis of their description or appearance goods cannot be classified with sufficient accuracy under a particular subheading of the Common Customs Tariff, the person making the declaration must give all other relevant information relating in particular to the characteristics and intended use of the goods in order to enable them to be classified correctly .