| Preferential origin - improper claim / recovery procedures |
C-589/17 ? Prenatal S.A. (EUR-Lex) (EUR-Lex) |
29 Jul 2019 |
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. |
