36In that regard, it should be noted, first, that, even if, in this case, an error could be imputed to conduct on the part of the customs authorities of the exporting country, it is still necessary, in accordance with the case-law cited in paragraph 24 of the present judgment, inter alia, that it concerns an error of a nature such that a competent person, acting in good faith, could not reasonably have been able to detect it in spite of his professional experience and exercise of due care required of him (see, inter alia, judgment of 14 November 2002, Ilumitrónica, C‑251/00, EU:C:2002:655, paragraph 38).
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