62This finding is not invalidated by Article 220(2) (b) of the Customs Code. That provision is intended to safeguard debtors' legitimate expectations as to the soundness of all of the particulars used in the decision to make or not to make a subsequent entry of customs duties in the accounts (see, with respect to Article 5(2) of Council Regulation (EEC) No 1697/79 of 24 July 1979 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties (OJ 1979 L 197, p. 1), reproduced in Article 220(2) (b) of the Customs Code, Case C-348/89 Mecanarte [1991] ECR I-3277, paragraph 19, and Case C-251/00 Ilumitrónica [2002] ECR I-10433, paragraph 39). While it covers situations in which the Member States' customs authorities cannot make a subsequent entry in the accounts of the duties in question and, therefore, cannot effect a post-clearance recovery, either, it does not release Member States from their obligation to establish the Communities' entitlement to own resources.
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