Judgment_paragraph 36 · Selena România Srl v Direcția Generală Regională a Finanțelor Publice (DGRFP) București (C-416/15)

36As is apparent from Article 26 of the Customs Code, although EU legislation provides that the origin of the goods must be evidenced by the production of a document, the production of that document does not prevent, in case of serious doubt, customs authorities from requiring any supplementary evidence to ensure that the indication of origin does comply with the rules established by EU legislation in this field. In that respect, the Court has already ruled that the purpose of the verification after the event is to check the accuracy of the origin indicated on the certificate of origin (see, by analogy, judgment of 8 November 2012 in Lagura Vermögensverwaltung, C‑438/11, EU:C:2012:703, paragraph 17 and the case-law cited).

Selena România Srl v Direcția Generală Regională a Finanțelor Publice (DGRFP) București (C-416/15)

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