43Thirdly, it should be observed that the taxable person always has the option of objecting to post-clearance imposition of customs duties under the specific and cumulative conditions laid down in Article 220(2)(b) of the Customs Code, the objective of which is the protection of the taxable person’s legitimate expectations as to the soundness of the factors figuring in the decision to recover or not recover the customs duties (see judgment in Agrover, C‑173/06, EU:C:2007:612, paragraphs 30 and 31).
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