30It must be noted that, under Article 220(2)(b) of the Customs Code, the competent authorities are not to make subsequent entry of the import duties in the accounts unless three cumulative conditions are fulfilled. First, it is necessary that the duties were not levied as a result of an error on the part of the competent authorities themselves, secondly, that the error made by them was such that it could not reasonably have been detected by a person liable for payment acting in good faith and, finally, that that person complied with all the provisions laid down by the legislation in force as regards the customs declaration (see, by analogy, Case 161/88 Binder [1989] ECR 2415, paragraphs 15 and 16; Joined Cases C-153/94 and C-204/94 Faroe Seafood and Others [1996] ECR I-2465, paragraph 83; order in Case C-299/98 P CPL Imperial 2 and Unifrigo v Commission [1999] ECR I-8683, paragraph 22, and order in Case C-30/00 William Hinton & Sons [2001] ECR I-7511, paragraphs 68, 69, 71 and 72). If those conditions are fulfilled, the person liable is entitled to the waiver of the subsequent recovery of the duty (Case C-348/89 Mecanarte [1991] ECR I-3277, paragraph 12).
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