Tigers. Antidumping duty. Invoice may be presented retrospectively. Advocate General

Opinion of Advocate General Mengozzi in the case Tigers.

It is not contrary to Article 1(3) of Council Implementing Regulation (EU) No 412/2013 of 13 May 2013 imposing a definitive anti-dumping duty and collecting definitively the provisional duty imposed on imports of ceramic tableware and kitchenware originating in the People's Republic of China, in a situation where there is no risk of circumvention of, or jeopardy to, the proper application of anti-dumping duties, for an importer, having in mind the imposition of a definitive anti-dumping duty, to present a valid commercial invoice meeting the requirements set out in Annex II to that implementing regulation retrospectively during a procedure initiated under Article 78 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code as amended by Regulation (EC) No 2700/2000. In such a situation, if all the other conditions necessary for obtaining an individual anti-dumping duty rate are satisfied, it follows from Article 78(3) of the Customs Code that the customs authorities must, in accordance with any provisions laid down, take the measures necessary to regularise the situation, taking account of the presentation of that invoice.

C-156/16

 

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