24In that regard, it follows from the Court’s settled case-law that an importer may validly claim a legitimate expectation pursuant to that provision, and thus benefit from the waiver of post-clearance recovery provided for therein, only if three cumulative conditions are fulfilled. First, it is necessary that the duties were not levied as a result of an error on the part of the competent authorities themselves, secondly, that the error committed by those authorities was such that it could not reasonably have been detected by a person liable for payment acting in good faith and, finally, that the latter complied with all the provisions laid down by the legislation in force as regards the customs declaration (see, inter alia, judgments of 18 October 2007, Agrover, C‑173/06, EU:C:2007:612, paragraph 35, and of 15 December 2011, Afasia Knits Deutschland, C‑409/10, EU:C:2011:843, paragraph 47).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.