38The Court has also held that it is the responsibility of traders to make the necessary arrangements in their contractual relations in order to guard against the risks of an action for post-clearance recovery, and that such prevention may, in particular, consist, for the person liable for payment, in the receipt from the other contracting party, on or after the conclusion of the contract, of all the necessary evidence confirming that the goods come from the State which is a ‘beneficiary country’ vis-à-vis the generalised tariff preferences scheme, including documents establishing that origin (see, to that effect, judgment of 8 November 2012, Lagura Vermögensverwaltung, C‑438/11, EU:C:2012:703, paragraphs 30 and 31).
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