51It must be stated that to prohibit in all circumstances the economic operator from adducing such proof would be to deprive Article 150(2) of the Customs Code of its practical effect. One of the objectives of the outward processing procedure is to prevent customs duties from being charged on goods exported from the European Community for outward processing (see, to that effect, Case C-142/96 Wacker Werke [1997] ECR I-4649, paragraph 21). As the Advocate General correctly observes at point 66 of his Opinion, an interpretation which did not permit the proof in question to be adduced would be likely to compromise the attainment of that objective, since operators would be charged a higher rate of duty that would not be justified.
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