25That condition cannot be regarded as fulfilled where the competent authorities have been misled – in particular as to the origin of the goods – by incorrect declarations on the part of the exporter whose validity they do not have to check or assess. In those circumstances, it is the person liable who must bear the risks arising from a commercial document which is found to be false when subsequently checked (Case C-251/00 Ilumitrónica [2002] ECR I-10433, paragraphs 43 and 44 and the case-law cited). However, according to the case-law, the competent authorities may be regarded as having committed an error where they have not raised any objection to the tariff classification of the goods made by the trader in its customs declarations, if those declarations contained all the factual particulars needed in order to apply the relevant rules, so that any subsequent check carried out by the customs authorities could not disclose any new fact. That is the case in particular where all the customs declarations submitted by the trader have been complete, in that they gave, in particular, a description of the goods in accordance with the indications of the nomenclature beside the declared tariff heading and where the imports in question have been fairly numerous and have taken place over a relatively long period without the tariff heading having been challenged (see Case C-250/91 Hewlett Packard France [1993] ECR I-1819, paragraphs 19 and 20 and the case-law cited).
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