28As the Court has already held, the system of administrative cooperation established by a protocol stating, in an annex to an agreement between the European Union and a non-member State, the rules concerning the origin of goods is based on mutual trust between the authorities of the importing Member States and those of the exporting State (Joined Cases C-23/04 to C-25/04 Sfakianakis [2006] ECR I-1265, paragraph 21, and Case C-442/08 Commission v Germany [2010] ECR 1-6457, paragraph 70).
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