59In that regard, first, such a penalty may, as a rule, be imposed only on those operators who have applied for export refunds when it is apparent that the information provided by them in support of their application is incorrect. Second, as there is a real risk that the exporter, who is often the last link in a contractual chain of purchases for resale, may avoid responsibility for the inaccuracy of his declaration because of the possibility of error, negligence or fraud further back up the chain, Article 11 of Regulation No 3665/87 makes him responsible for the accuracy of his declaration, subject to a penalty in the event of non-compliance (see, to that effect, Case C-210/00 Käserei Champignon Hofmeister [2002] ECR I-6453, paragraphs 42, 61 and 62). The exporter is fully at liberty to select his trading partners and it is up to him to take the appropriate precautions, either by including the necessary clauses in the contracts which he concludes with them or by effecting appropriate insurance (AOB Reuter, paragraph 36).
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