Global Trade and Customs Journal
Volume 10, Issue 11/12 (2015) pp. 368 – 379

https://doi.org/10.54648/gtcj2015045

Abstract

Under certain circumstances, importers in the EU can invoke the so-called good faith defence when goods imported, pursuant to preferential trade arrangements, which are accompanied by certificates of origin, are later found not to qualify for such preferential duty treatment. The application of the good faith defence is already subject to strict conditions. This article will review whether certain developments, such as, in particular, the replacement of certificates of origin by systems of self-certification of origin, may erode the good faith defence under EU law, and in general what effects such developments may have on this defence.

Extract

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