Court clarified duties recovery where preferential origin has been wrongly claimed and limits on administrative remediation.
Ensure documentary proof for preferential claims is kept and be prepared for administrative recovery; origin certificates must be scrutinised in post-clearance checks.
Preferential origin - products from territories under restrictive measures
C-67/23 (interpretation of Reg. 194/2008 re Burma/Myanmar) (CURIA) (Curia)
5 Sep 2024
Interprets when certificates of origin / preferential treatment can be refused for goods connected to sanctioned or restricted territories; processing in third countries does not automatically negate special measures.
Where sanctions/restrictive regimes apply, do not assume certificates of origin are decisive - check materially whether the goods fall within the scope of restrictive rules before granting preferential treatment.
Territorial scope of preferential agreements / disputed territories
C-104/16 P ? Council v Front Polisario (EUR-Lex) (EUR-Lex)
21 Dec 2016
EU agreements cannot lawfully be applied to a disputed territory (Western Sahara) without consent of its people - preferential treatment cannot be extended unlawfully.
When relying on preferential trade deals, verify territorial scope - products from disputed territories may be excluded regardless of certificates issued by the controlling state.
Preferential origin / disputed territory - national application
C-266/16 ? Western Sahara Campaign UK (CURIA) (Curia)
27 Feb 2018
Reaffirmed that preferential treatment under EU agreements cannot be extended to Western Sahara without legal/consensual basis; national authorities must respect Court?s interpretation.
Customs declarations for goods from disputed territories require extra diligence; preferential claims can be challenged and annulled.
Revision #1
Created 15 April 2026 08:20:39 by Remy Sway
Updated 15 April 2026 10:26:56 by Remy Sway