83Article 5(2) of Regulation No 1697/79 lays down three cumulative conditions for waiver by the competent authorities of post-clearance recovery of import duties, namely that non-collection must have been due to an error by the authorities, that the person liable must have acted in good faith, or in other words that he must not have been reasonably able to detect the error of the authorities, and that he must have complied with all the provisions laid down by the legislation in force so far as his customs declaration is concerned.
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