49It is settled case-law that 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 and that the cooperation established by a protocol with regard to the origin of goods can function only if the importing State accepts the determinations legally made in that regard by the exporting State (see Case C-409/10 Afasia Knits Deutschland [2011] ECR I-13331, paragraphs 28 and 29 and the case-law cited).
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