19Accordingly, if the authorities of the exporting State have issued incorrect certificates of origin Form A, the issue of those certificates must, under the second and third subparagraphs of Article 220(2)(b), be regarded as an error on the part of those authorities, unless it transpires that the certificates were based on an incorrect account of the facts provided by the exporter. If those certificates were issued on the basis of false statements by the exporter, post-clearance recovery of the import duties must be carried out as a consequence, 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 receive preferential treatment (see, by analogy, Afasia Knits Deutschland, paragraph 48).
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