52The Commission concludes that the person liable must bear the commercial risk arising from the issue by the exporter of an incorrect declaration of origin (judgments of the Court of Justice in Case 827/79 Amministrazione delle Finanze v Acampora [1980] ECR 3731, paragraph 8, and in SEIM, cited above, paragraph 45); it is the responsibility of that person to guard against that risk {Faroe Seafood and Others, cited above, paragraph 114).
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