Hewlett Packard France v Directeur Général des Douanes (C-250/91)

Judgment of 1 Apr 1993

law://eu/cjeu/1991/c-250-91/para_29@2026-11-14

29This condition implies that the declarant is obliged to supply the customs authorities with all the necessary information as required by the Community rules, and any national provisions which supplement or transpose them, in relation to the customs treatment requested for the goods in question (see the judgment in Case 378/87 Top Hit Hohvertrieb [1989] ECR 1359, paragraph 26). That obligation may not however go beyond production of the information that the person liable may reasonably possess and obtain, so that it is sufficiënt that such information, even if incorrect, was provided in good faith (judgment in Mecanarte-Metalúrgica de Lagoa, cited above, paragraph 29).

Hewlett Packard France v Directeur Général des Douanes (C-250/91)

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