48Where, as in the case in the main proceedings, the authorities of the exporting State issued incorrect EUR.1 certificates in the context of a system of administrative cooperation, the issue of those certificates must, pursuant to the second and third subparagraphs of Article 220(2)(b), be considered to be an error on the part of those authorities unless it transpires that those certificates were issued on the basis of an incorrect presentation of the facts by the exporter. If those certificates were issued on the basis of false declarations by the exporter, the first of the three cumulative conditions referred to above will not have been fulfilled and post-clearance recovery of the import duties must, consequently, be carried out, unless, inter alia, it is clear that the authorities which issued those certificates knew, or ought to have known, that the goods did not meet the conditions necessary in order for them to benefit from preferential treatment.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.