Opinion of Mr Advocate General Darmon delivered on 6 March 1990

1 Original language: French.

2 Judgment of 12 July 1989 in Case 161/88 [1989] ECR 2415.

3 OJ, English Special Edition, Second Series I, External Relations (1), p. 269.

4 Amending Regulation (EEC) No 950/68 on the Common Customs Tariff (OJ L 318, 15.11.1982, p. 1).

5 Laying down provisions for the implementation of Article 5(2) of Council Regulation (EEC) No 1697/79 on the post-clearance recovery of import or export duties (OJ L 161,26.6.1980, p. 1).

6 On the post clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties (OJ L 197, 3.8.1979, p. 1).

7 Judgment of 22 October 1987 in Case 314/85 Foto-Frost v Haupatzollamt Lübeck-Ost [1987] ECR 4199, paragraph 22.

8 Paragraph 22.

9 Claude J. Berr and Henri Tremeau, Le droit douanier, Régimt det operaţiuni de commerce international en France et dam la CEE, 2nd edition, No 252, p. 177.

10 Paragraph 23, Bundttgetttzblatt I, p. 737; Paragraphs 28 to 31 of the German Genera] Customs Code of 29 November 1961, Bundtsgeietzblatt I, p. 1937.

11 judgment of 24 November 1971 in Case 30/71 Siemers v Hauptzollamt Bad Reichenhall [1971] ECR 919, paragraphs 10 to 13.

12 Judgment of 18 March 1986, VII R 55/83 BFHE 146, 294.

13 At p. 8 of the French translation.

14 At p. 9 of the French translation.

15 Paragraphs 10 to 16.

16 Case 161/88, supra, paragraph 22.

17 Article 20(1) of Council Directive 79/695/EEC of 24 July 1979 on harmonization of the procedures for the release of goods for free circulation (OJ L 205, 13.8.1979, p. 19).