25In that regard, it should be noted, firstly, that it is apparent from the first article of the amended proposal for a European Parliament and Council Regulation (EC) amending Regulation No 2913/92 establishing the Community Customs Code (document COM(1999) 236 final), and the explanatory memorandum thereto, that the new version of Article 220(2) (b) of the Customs Code aims to improve legal certainty, dividing the risk of uncertainty between the importer and the system and specifying the obligations of the customs authorities. Secondly, as the Advocate General observes in point 32 of her Opinion, the new text strengthens the protection of the legitimate expectations of the traders concerned in the event of errors on the part of the customs authorities relating to the preferential status of goods from nonmember countries.
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