Customs union — Frozen shrimps and prawns from Indonesia — Invalid certificates of origin — Post-clearance recovery of import duties — Application for remission of import duties — Article 220(2)(b) and Article 239 of Regulation (EEC) No 2913/92
1.Own resources of the European Union — Repayment or remission of import duties — Article 236 of Regulation No 2913/92 — Scope — Limits — Application of substantive customs law — Exclusive competence of the national authorities (Council Regulation No 2913/92, Art. 236) (see paras 10-12)
2.Own resources of the European Union — Repayment or remission of import duties — Infringement of Article 220(2) of the Community Customs Code — None (Council Regulation No 2913/92, Art. 220(2)(b)) (see paras 13-22)
3.Own resources of the European Union — Repayment or remission of import duties — Fairness clause established by Article 239 of the Community Customs Code — Scope — Commission’s power of decision — Procedures for exercise — ‘Special situation’ — Meaning (Council Regulation No 2913/92, Art. 239) (see paras 26-28)
4.Acts of the institutions — Statement of reasons — Obligation — Scope (Art. 296 TFEU) (see paras 37, 38)
APPLICATION for annulment of Commission Decision C(2009) 72 final of 16 January 2009 finding that there should be post-clearance recovery of import duties and that remission of those duties is not justified in a particular case.
The Court:
1.Dismisses the action;
2.Orders Biofrescos — Comércio de Produtos Alimentares, Lda to pay the costs.