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[2006] ECR I-2263, [2006] All ER (D) 161 (Mar)

European Community - Customs and excise - duties - post-clearance recovery of import or export duties - certificate proving origin of goods - burden of proof - whether post-clearance recovery applying to situation existing before entry into force of amended regulation - whether certificate being incorrect certificate - Council Regulation 2913/92/EEC, as amended by regulation (ec) 2700/2000, art 220

In 1997, a Netherlands company (H) purchased consignments of butter from an Estonian company (L). Those consignments were declared on their entry to the Netherlands by the applicant, a customs agent, acting on behalf of H. Estonia was given as the country of origin of the goods, which were thus put into free circulation at the preferential tariff on the basis of a free trade agreement between Estonia and the European Communities. To prove the origin of the butter, each customs declaration was accompanied by an EUR.1 certificate issued by the Estonian customs authorities. In March 2000, following allegations of fraud concerning