ECLI:EU:T:2003:233

«(Subsequent accounting for import duties – Conditions – Article 220(2)(b) of Regulation (EC) No 2193/92 – Detectable error – Duty of care – Regulation (EC) No 774/94 – Combined nomenclature – WTO tariff quotas)» Summary of the Judgment Own resources of the European Communities – Post-clearance recovery of import or export duties – Conditions under Article 220(2)(b) of Regulation No 2913/92 for the waiver of import duties – Whether error detectable by the trader – Criteria for assessment – Proportionality principle(Council Regulation No 2913/92, Art. 220(2)(b)) JUDGMENT OF THE COURT OF FIRST INSTANCE (Fourth Chamber)17 September 2003 (1) ((Subsequent accounting for import duties – Conditions – Article 220(2)(b) of Regulation (EC) No 2193/92 – Detectable error – Duty of care – Regulation (EC) No 774/94 – Combined nomenclature – WTO tariff quotas)) applicants, v defendant, THE COURT OF FIRST INSTANCE OF THE EUROPEAN COMMUNITIES (Fourth Chamber), having regard to the written procedure and further to the hearing on 2 April 2003, gives the following On those grounds, THE COURT OF FIRST INSTANCE (Fourth Chamber), Tiili Mengozzi Vilaras H. Jung V. Tiili Registrar President 1 – Language of the case: German.