25In those circumstances, the Member State to which the office of departure belongs may recover import duties only if, in particular, it has indicated to the principal that he has three months in which to furnish the proof requested and such proof has not been provided within that period (see, by analogy, Case C-233/98 Lensing & Brockhausen [1999] ECR I-7349, paragraph 31). Under Article 221(3) of the Customs Code, the amount of the customs debt must, in any event, have been notified within the limitation period of three years from when the debt was incurred.
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