Judgment_paragraph 25 · European Commission v United Kingdom of Great Britain and Northern Ireland (C-391/17)

25Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation No 2913/92 (OJ 1993 L 253, p. 1), as amended by Commission Regulation (EC) No 1335/2003 of 25 July 2003 (OJ 2003 L 187, p. 16) (‘Implementing Regulation No 2454/93’), contained, in Title III of Part IV, headed ‘Recovery of the amount of the customs debt’, Articles 868 to 876a, which governed requests submitted pursuant to Article 220(2)(b) of the Customs Code. The first paragraph of Article 873 of Implementing Regulation No 2454/93 was worded as follows:‘After consulting a group of experts composed of representatives of all Member States, meeting within the framework of the Committee to consider the case in question, the Commission shall decide whether the circumstances under consideration are such that the duties in question need not be entered in the accounts.’