All EU imports over the past three years can be reviewed, resulting in the possible retrospectively collection of duties in case a preferential duty rate was undeservedly claimed. The invalidation (e.g. due to fraud) of certificates of preferential origin used at the time of importation can thus result in the notification of substantial customs claims to EU importers. In such cases an importer may invoke a so-called 'legitimate expectation' defence. Under this defence, the collection of duties is not justified when the retrospective claim is a result of an error on the part of the competent authorities.

Wit, W. de (Walter), Zwitser, D.R.
Customs and Supply Chain Compliance
RSM: Parttime Master Bedrijfskunde

Pulles, E. (Erik). (2017, September). The Rex system and the legitimate expectation principle. Customs and Supply Chain Compliance. Retrieved from