Judgment_paragraph 72 · GeoLogistics BV v Commission of the European Communities (T-26/03)

72The Commission observes that the particular responsibilities of the principal under the Community transit procedure must be taken into account when determining whether it has acted in a manner which is obviously negligent. As is stated at point 46 of the contested decision, the Commission must bear in mind for that purpose the experience of the operator concerned, the degree of care which it exercised and the complexity of the rules (Case T-75/95 Günzler Aluminium v Commission [1996] ECR II-497). In its capacity as a customs forwarding agent, the applicant was an experienced economic operator which was duty bound to understand the commercial risks inherent in its business (point 47 of the contested decision). Furthermore, the rules relating to transit operations clearly set out the duties of the principal and the responsibilities following from them (point 48 of the contested decision). Finally, the declarant should have made all the necessary arrangements to guard against the commercial risk: it failed to do so (points 49 and 50 of the contested decision).