47As is apparent from the Court’s case-law relating to the rules on the apportion of the burden of proof in such cases, it is, in principle, for the customs authorities of the importing country intending to effect a post-clearance recovery of the customs duties, to adduce evidence of the fact that the issue, by the customs authorities of the exporting country, of an incorrect Form A certificate of origin is attributable to an incorrect statement of the facts by the exporter. However, where, in particular, as a result of negligence wholly attributable to the exporter, the customs authorities of the exporting country are unable to adduce that evidence, it is, as the case may be, for the importer to prove that that certificate was issued on the basis of a correct statement of the facts by the exporter (see, to that effect, inter alia, judgments of 9 March 2006, Beemsterboer Coldstore Services, C‑293/04, EU:C:2006:162, paragraphs 39 and 46, and of 8 November 2012, Lagura Vermögensverwaltung, C‑438/11, EU:C:2012:703, paragraph 41).
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