Council Regulation (EEC) No 1697/79 of 24 July 1979 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 Basic information CELEX number: 31979R1697Official Journal: JOL_1979_197_R_0001_004 Form: Regulation Procedure number: --Languages: Dates Date of document: Date of publication: Date of effect: July 1, 1980 Entry into force - See Art 11 Date of end of validity: Modified by Corrected by: Modified by: Implemented by: All documents based on this document: Repealed by: Modifies Affected by case Judgment of the Court (Fifth Chamber) of 26 June 1990. Hauptzollamt Gießen v Deutsche Fernsprecher GmbH. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Post-clearance recovery of customs duties - Error by the administration. Case C-64/89. Judgment of the Court (Fifth Chamber) of 14 May 1996. The Queen v Commissioners of Customs & Excise, ex parte Faroe Seafood Co. Ltd, Føroya Fiskasøla L/F (C-153/94) and Commissioners of Customs & Excise, ex parte John Smith and Celia Smith trading as Arthur Smith (a firm) (C-204/94). References for a preliminary ruling: High Court of Justice, Queen's Bench Division - United Kingdom. Customs procedure applicable to certain products originating in the Faroe Islands - Concept of originating products - Post-clearance recovery of customs duties. Joined cases C-153/94 and C-204/94. Judgment of the Court (Third Chamber) of 8 April 1992. Beirafrio - Indùstria de Produtos Alimentares Ldª v Chefe do Serviço da Conferência final da Alfandega do Porto. Reference for a preliminary ruling: Tribunal Fiscal Aduaneiro do Porto - Portugal. Post-clearance recovery of customs duties. Case C-371/90. Judgment of the Court (Third Chamber) of 28 June 1990. Erwin Behn Verpackungsbedarf GmbH v Hauptzollamt Itzehoe. Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. Validity of a Commission decision on the post-clearance recovery of import duties. Case C-80/89. Judgment of the Court (Sixth Chamber) of 27 November 1991. Meico-Fell v Hauptzollamt Darmstadt. Reference for a preliminary ruling: Hessisches Finanzgericht - Germany. Interpretation of Article 3 of Council Regulation (EEC) Nº 1697/79 - Post-clearance recovery of import duties - Act that could give rise to criminal court proceedings. Case C-273/90. Judgment of the Court (Fifth Chamber) of 4 May 1993. Gebrüder Weis GmbH v Hauptzollamt Würzburg. Reference for a preliminary ruling: Finanzgericht München - Germany. Customs union - Community origin. Case C-292/91. Judgment of the Court (First Chamber) of 12 December 1996. Ministero delle Finanze v Foods Import Srl. Reference for a preliminary ruling: Corte d'appello di Ancona - Italy. Common Customs Tariff - Tariff headings - Fish of the Molva molva kind. Case C-38/95. Judgment of the Court (Second Chamber) of 26 November 1998. Covita AVE v Elliniko Dimosio (Greek State). Reference for a preliminary ruling: Dioikitiko Efeteio Thessalonikis - Greece. Regulation (EEC) No 1591/92 - Countervailing charge on cherries originating in Bulgaria - Entry in the accounts - Post-clearance recovery. Case C-370/96. Judgment of the Court (First Chamber) of 6 November 1997. Conserchimica Srl v Amministrazione delle Finanze dello Stato. Reference for a preliminary ruling: Corte d'appello di Venezia - Italy. Customs duty - Post-clearance recovery of import duties - Limitation period. Case C-261/96. Order of the Court (First Chamber) of 11 October 2001. William Hinton & Sons Ldª v Fazenda Pública. Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. Article 104(3) of the Rules of Procedure - Post-clearance recovery of import duties - Entry in the accounts of the import duties to be collected - Expiry of the time-limit for taking action for recovery - Article 254 of the Act of Accession of Spain and Portugal - Obligation incumbent on the Portuguese Republic to proceed, at its own costs, to the elimination of certain stocks of product. Case C-30/00. A01P2LC A05P2 A02P1L2 A02P2 Judgment of the Court (First Chamber) of 9 December 1982. Ditta Italgrani v Amministrazione delle finanze dello Stato. Reference for a preliminary ruling: Tribunale civile e penale di Firenze - Italy. Post-clearance recovery of import or export duties. Case 82/82. Judgment of the Court (Sixth Chamber) of 16 July 1992. Belgian State v Société coopérative Belovo. Reference for a preliminary ruling: Tribunal de première instance de Neufchâteau - Belgium. Consequences of the automatic correction of an erroneous import licence. Case C-187/91. Judgment of the Court (Third Chamber) of 1 April 1993. Hewlett Packard France v Directeur Général des Douanes. Reference for a preliminary ruling: Tribunal d'instance de Paris 7ème - France. Post-clearance recovery of customs duties. Case C-250/91. Judgment of the Court (Fifth Chamber) of 12 December 1996. Olasagasti & C. Srl (C-47/95), Comarcon SNC (C-48/95), Ghezzi Alimentari Srl (C-49/95), Fredo Srl (C-50/95), Cateringros Srl (C-60/95), Intercod Srl (C-81/95), Nuova Castelli SpA (C-92/95) and Igino Mazzola SpA (C-148/95) v Amministrazione delle finanze dello Stato. Reference for a preliminary ruling: Tribunale di Genova - Italy. Regulation (EEC) Nº 3835/90 - Regulation (EEC) nº 3587/91 - Regulation (EEC) nº 3416/91 - Act of Accession of Spain and Portugal - Article 5(1) and (2) of Regulation (EEC) nº 1697/79 - Regulation (EEC) nº 1715/90 - Regulation (EEC) nº 2164/91 - Customs duties - Tariff preferences - Agricultural products - Post-clearance recovery - Binding information - Tuna in olive oil. Joined cases C-47/95, C-48/95, C-49/95, C-50/95, C-60/95, C-81/95, C-92/95 and C-148/95. Judgment of the Court (Third Chamber) of 27 June 1991. Mecanarte - Metalúrgica da Lagoa Ldª v Chefe do Serviço da Conferência Final da Alfândega do Porto. Reference for a preliminary ruling: Tribunal Fiscal Aduaneiro do Porto - Portugal. Post-clearance recovery of customs duties. Case C-348/89. Judgment of the Court (First Chamber) of 18 December 2007. Fazenda Pública - Director Geral das Alfândegas v ZF Zefeser - Importação e Exportação de Produtos Alimentares Lda. Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. Regulation (EEC) No 1697/79 - Article 3 - Post-clearance recovery of import duties - Act that could give rise to criminal court proceedings - Competent authority for classifying the act. Case C-62/06. Case C-62/06: Judgment of the Court (First Chamber) of 18 December 2007 (Reference for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Fazenda Pública — Director Geral das Alfândegas v ZF Zefeser — Importação e Exportação de Produtos Alimentares Lda (Regulation (EEC) No 1697/79 — Article 3 — Post-clearance recovery of import duties — Act that could give rise to criminal court proceedings — Competent authority for classifying the act) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 3 L1 Judgment of the Court (Fifth Chamber) of 14 November 2002. Ilumitrónica - Iluminação e Electrónica Ldª v Chefe da Divisão de Procedimentos Aduaneiros e Fiscais/Direcção das Alfândegas de Lisboa, and Ministério Público. Reference for a preliminary ruling: Tribunal Tributário de Primeira Instância de Lisboa - Portugal. EEC-Turkey Association Agreement - Importation of television sets from Turkey - Determination of the person liable for the customs debt - Post-clearance recovery of customs duties. Case C-251/00. Judgment of the Court (Fifth Chamber) of 19 October 2000. Hans Sommer GmbH & Co. KG v Hauptzollamt Bremen. Reference for a preliminary ruling: Finanzgericht Bremen - Germany. Common Customs Tariff - Customs value - Cost of analysing goods - Post-clearance recovery of import duties - Remission of import duties. Case C-15/99. Judgment of the Court (Third Chamber) of 12 November 1981. Amministrazione delle finanze dello Stato v Srl Meridionale Industria Salumi and others ; Ditta Italo Orlandi & Figlio and Ditta Vincenzo Divella v Amministrazione delle finanze dello Stato. References for a preliminary ruling: Corte suprema di Cassazione - Italy. Post-clearance recovery of import or export duties. Joined cases 212 to 217/80. Judgment of the Court (First Chamber) of 12 December 1985. Stinnes AG v Hauptzollamt Kassel. Reference for a preliminary ruling: Hessisches Finanzgericht - Germany. Post-clearance recovery of import or export duties. Case 214/84. Legal basis TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART TWO - FOUNDATIONS OF THE COMMUNITY, TITLE II - AGRICULTURE, ARTICLE 43 TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART SIX - GENERAL AND FINAL PROVISIONS, ARTICLE 235 EuroVoc Vocabulary Post-clearance collection of duties Common customs tariff Provisions under Article 235 EEC Agriculture and Fisheries