This document is an excerpt from the EUR-Lex website
Document 61992CJ0012
Sprendimo santrauka
Sprendimo santrauka
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International agreements ° EEC-Austria Agreement ° Protocol 3 ° Origin of goods ° Proof by EUR.1 certificate ° Subsequent verification not leading to a positive result ° Consequences ° Consideration of other evidence or possibility for the importer to rely on the principle of force majeure ° Conditions
(EEC-Austria Agreement, Protocol 3)
Protocol 3 concerning the definition of the concept of "originating products" and methods of administrative cooperation, annexed to the Agreement between the European Economic Community and the Republic of Austria which establishes, within the framework of the free trade envisaged by the Agreement, preferential arrangements for products originating in Austria or the Community, must be interpreted as meaning that where the exporting State, having been requested to check the EUR.1 certificate of origin, does not succeed in establishing the correct origin of the goods, it must conclude that they are of unknown origin and therefore that the EUR.1 certificate and the preferential tariff have been wrongly granted.
However, in a situation in which the customs authorities of the exporting State, having regard to the impossibility of furnishing the usual proof of the origin of the goods envisaged by the protocol, are not in a position duly to carry out such a check, the importing State is not definitively bound, for the purpose of demanding payment of unpaid customs duties, by the negative result of such verification, but may take account of other evidence as to the origin of the goods.
Moreover, an importer may, in certain circumstances, rely upon force majeure where it is impossible for the customs authorities of the exporting State, by reason of their own negligence, to establish the correct origin of goods by means of subsequent verification. It is for the national court to assess all the facts relied upon in that respect.