36It should be recalled that, in paragraph 11 of that judgment, this Court, by way of exception to the rule of interpretation recalled in paragraph 33 above, held that EU legislation which was intended to establish a body of rules covering the post-clearance recovery of customs duties contained both procedural and substantive rules forming an indivisible whole, the individual provisions of which could not be considered in isolation with regard to their temporal effect. The reason for such an exception was the replacement of the existing national rules by new Community rules, with the aim of achieving a consistent and uniform application of the Community legislation thus established in the field of customs (see judgment in Molenbergnatie, C‑201/04, EU:C:2006:136, paragraph 32).
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