The operative part of uniformity decision no. 2/2022 KJE
- In accordance with the principle of the protection of legitimate expectations, in accordance with Article 119 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, in proceedings for the release of goods from customs duty, the customs authorities may release the goods from customs duty on the ground of an error by the customs authorities if the error could not have been detected by a bona fide customer, taking into account the nature of the error, with the care expected of a trader with similar professional experience.
- The possibility of detecting the error cannot be excluded on the ground that the customer was himself in error.
- The Administrative Uniformity Panel of the Curia of Hungary finds that the judicial panel of the Curia of Hungary may depart from the published decision taken in case No Kfv.35.131/2021/6.
- The Administrative Uniformity Panel of the Curia of Hungary shall publish the uniformity decision in the Hungarian Gazette.