18During the periods, respectively, from 27 September to 15 October 2012 and from 13 February to 21 May 2013 inclusive, two customs representatives, acting for and on behalf of an importer of bicycles established in France, namely Trace Sport, issued declarations in the Netherlands for the release into free circulation of bicycles consigned from Sri Lanka. In all of those declarations, Sri Lankan producers/exporters, that is to say, as the case may be, Kelani Cycles or Creative Cycles, were declared to be the exporters of those bicycles.
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