35Accordingly, the answer to the second question must be that where, at the time of discharge of an inward processing operation (suspension system) with equivalent compensation and prior exportation, the competent authorities have not contested, on the basis of Article 216 of the Customs Code, the exemption from import duties of the goods of non-member country origin, they must waive subsequent entry in the accounts of those import duties, pursuant to Article 220(2) (b) of that code, if three cumulative conditions are fulfilled. First, it is necessary that those duties were not levied as a result of an error on the part of the competent authorities themselves, secondly, that that error 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. It is for the national court to assess whether that is the case in the circumstances in the main proceedings, on the basis of all the concrete aspects of the case before it, and in particular the evidence adduced for that purpose by the applicant in the main proceedings.
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