Opinion of the Advocate General — ECLI:EU:C:1997:295
Date: 1997-06-12
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Italy

Summary of the Judgmen t 
Own resources of the European Communities — Post-clearance recovery of import or export 
duties — Regulation No 1697/79 — Scope ratione temporis — Customs debt incurred prior to the 
entry into force of the regulation — Barred 
(Council ReguUtion No 1697/79, Art. 2(1), second subpara.) 
The second subparagraph of Article 2(1) of 
Regulation N o 1697/79 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 obli­
gation to pay such duties does not apply to 
duties not collected in respect of goods 
entered for a customs procedure where the 
obligation to pay those duties was incurred 
on a date prior to the entry into force of that 
regulation. 
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