73The Commission further argues that the fraudulent nature of Ruva's invoices could not amount to a special situation justifying repayment of the contested levies. According to the case-law, an importer who has acted in good faith is liable for customs duties on the importation of goods in respect of which the exporter has breached customs regulations (Case C-97/95 Pascoal & Filhos [1997] ECRI-4209, paragraphs 55 to 61). It is for the importer to bear the risk of an action for recovery and to adopt the necessary measures in its contractual relations to ensure that it is equipped to deal with that risk (Joined Cases C-153/94 and C-204/94 Faroe Seafood and Others [1996] ECR I-2465, paragraph 114, and Pascoal & Filhos, paragraph 60). If that were not the case, there would be an incentive for the importer not to verify the exporter's good faith or the information provided to the authorities of the State of export by the exporter, which would give rise to abuse (Pascoal & Filhos, paragraph 57).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.