46Lastly, it is important to point out that the detailed arrangements for communicating the amount of duty to the debtor, for the purposes of interrupting the limitation period prescribed by Article 221(3) of the Customs Code, are laid down by procedural rules designed to protect a right enjoyed by justiciable persons, such as CEVA Freight, under EU law – a right which consists in the fact that, once the limitation period has expired, duty is no longer payable in respect of the importation of the relevant goods into the customs territory of the Union.
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