Comments on ECJ Customs C-206/24: Ex Officio Repayment of Unduly Levied Customs Duties by Member States

The ECJ delivered a judgment on 1 August 2025 in Case C-206/24 regarding the repayment of unlawfully levied customs duties.
The case involved whether customs authorities must repay duties on their own initiative without an application from the economic operator.
The case originated from a request by the French Cour de cassation involving YX and Logistíca i Gestió Caves Andorranes i Vidal SA against French authorities.
Between 1988 and 1991, importers paid duties in France for goods destined for Andorra, which was later deemed incompatible with EU law.
The French courts initially ruled that only importers could seek repayment, not customs agents.
The tribunal de grande instance de Toulouse dismissed the claim, and the cour d’appel de Toulouse upheld this decision.
The claimants argued that repayment should occur if authorities determine duties were unduly levied within three years.
The Cour de cassation asked the ECJ if national authorities must repay duties without a request from the concerned party.
The ECJ judgment is significant for customs practices and the recovery of import duties.