Judgment_paragraph 30 · J. P. Mali Kerékpárgyártó és Forgalmazó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-653/22)

30As regards the consequences of such a failure, it is for each Member State to provide, in accordance with Article 42(1) of that regulation, for effective, proportionate and dissuasive penalties, inter alia, for the provision of incorrect information in a customs declaration, including in situations – within which the main proceedings fall, according to the referring court – characterised by the good faith of the importer who has relied on official certificates issued in a country or territory outside the customs territory of the European Union.