The ECJ ruled on August 1, 2025 (C-206/24, Caves Andorranes) that customs authorities are obliged to refund import duties ex officio if, within three years from the date of entry in the accounts, it is established that the duties were wrongly levied. The authorities must know the debtor’s identity and the refund amount within this period, but the actual payment can occur later. If the authorities lack necessary information, they must take reasonable steps to obtain it. The ECJ did not address how an economic operator can assert such a claim or whether it may be time-barred in practice.
Source: leitnerleitner.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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