{"attribution":{"source":"legal.exploreworldai.com","canonical":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-889-24","cite_as":"NovaCopilot, legal.exploreworldai.com (https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-889-24)","license":"https://legal.exploreworldai.com/revision","version":"legal-2026-11-02","fingerprint":"ewai:eu:f6410a","proof":"sha256:76db737ec9f0228288962663e81953c18c550df376b1dc6a8b74e7999cd690ae","jurisdiction":"eu","lang":"en","publisher":"NovaCopilot by ExploreWorld Legal","terms":"https://legal.exploreworldai.com/om"},"brand_source":"Source: NovaCopilot","item":{"schema_version":"1.0.0","id":"eu:c-889-24","jurisdiction":"eu","lang":"en","brand_source":"Source: NovaCopilot","brand":{"product":"NovaCopilot","platform":"ExploreWorldAI","infrastructure":"ExploreWorld Legal","infrastructure_url":"legal.exploreworldai.com","legal_entity":"Valkiv Ventures AB","permanent_url":"https://legal.exploreworldai.com/novacopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","license":"https://legal.exploreworldai.com/licensvillkor"},"sections":[{"title":"Front matter","paragraphs":["para_1","para_2","para_3","para_4","para_5","para_6","para_7","para_8","para_9","para_10","para_11","para_12","para_13","para_14","para_15","para_16","para_17","para_18","para_19","para_20","para_21","para_22","para_23"],"kind":"front_matter"},{"title":"Judgment","paragraphs":["para_24","para_25","para_26","para_27","para_28"],"kind":"assessment"},{"title":"Legal context","paragraphs":["para_29"],"kind":"legal_framework"},{"title":"Implementing Regulation 2022/191","paragraphs":["para_30","para_31","para_32","para_33","para_34","para_35","para_36","para_37","para_38","para_39","para_40","para_41","para_42","para_43","para_44","para_45","para_46","para_47","para_48","para_49","para_50"],"kind":"legal_framework"},{"title":"C999","paragraphs":["para_51","para_52","para_53","para_54","para_55","para_56","para_57","para_58","para_59","para_60","para_61","para_62","para_63","para_64","para_65","para_66","para_67"],"kind":"legal_framework"},{"title":"The Union Customs Code","paragraphs":["para_68","para_69","para_70","para_71","para_72","para_73","para_74","para_75","para_76","para_77","para_78","para_79","para_80","para_81","para_82","para_83","para_84","para_85","para_86","para_87","para_88","para_89","para_90","para_91"],"kind":"legal_framework"},{"title":"The dispute in the main proceedings and the questions referred for a preliminary ruling","paragraphs":["para_92","para_93","para_94","para_95","para_96","para_97","para_98","para_99","para_100","para_101","para_102","para_103","para_104","para_105","para_106","para_107","para_108","para_109","para_110","para_111","para_112","para_113","para_114","para_115","para_116"],"kind":"facts"},{"title":"Consideration of the questions referred","paragraphs":["para_117"],"kind":"questions"},{"title":"The first question","paragraphs":["para_118","para_119","para_120","para_121","para_122","para_123","para_124","para_125","para_126","para_127","para_128","para_129","para_130","para_131","para_132","para_133","para_134","para_135","para_136","para_137","para_138","para_139","para_140","para_141","para_142","para_143","para_144","para_145","para_146","para_147","para_148"],"kind":"assessment"},{"title":"The second question","paragraphs":["para_149","para_150","para_151","para_152","para_153","para_154","para_155","para_156","para_157","para_158","para_159","para_160","para_161","para_162","para_163","para_164","para_165","para_166","para_167","para_168","para_169"],"kind":"assessment"},{"title":"Costs","paragraphs":["para_170","para_171","para_172"],"kind":"costs"},{"title":"On those grounds, the Court (Second Chamber) hereby rules:","paragraphs":["para_173","para_174","para_175","para_176","para_177","para_178","para_179","para_180","para_181"],"kind":"operative"}],"paragraphs":[{"text":"62024CJ0889","paragraph_id":"para_1"},{"text":"JUDGMENT OF THE COURT (Second Chamber)","paragraph_id":"para_2"},{"text":"21 May 2026 (\n *1\n )","paragraph_id":"para_3"},{"text":"(Reference for a preliminary ruling – Customs union – Implementing Regulation (EU) 2022/191 – Imposition of a definitive anti-dumping duty on imports of certain iron or steel fasteners originating in the People’s Republic of China – Article 1(3) – Customs declaration – Application for amendment – Presentation by the importer, after making the customs declaration, of a commercial invoice meeting the requirements of that provision)","paragraph_id":"para_4"},{"text":"In Case C‑889/24,","paragraph_id":"para_5"},{"text":"REQUEST for a preliminary ruling under Article 267 TFEU from the Administratīvā rajona tiesa (District Administrative Court, Latvia), made by decision of 20 December 2024, received at the Court on 20 December 2024, in the proceedings","paragraph_id":"para_6"},{"text":"‘DELVE 2’ SIA","paragraph_id":"para_7"},{"text":"v","paragraph_id":"para_8"},{"text":"Valsts ieņēmumu dienests,","paragraph_id":"para_9"},{"text":"THE COURT (Second Chamber),","paragraph_id":"para_10"},{"text":"composed of K. Jürimäe, President of Chamber, K. Lenaerts, President of the Court, acting as Judge of the Second Chamber, F. Schalin (Rapporteur), M. Gavalec and Z. Csehi, Judges,","paragraph_id":"para_11"},{"text":"Advocate General: A. Biondi,","paragraph_id":"para_12"},{"text":"Registrar: A. Calot Escobar,","paragraph_id":"para_13"},{"text":"having regard to the written procedure,","paragraph_id":"para_14"},{"text":"after considering the observations submitted on behalf of:","paragraph_id":"para_15"},{"text":"–","paragraph_id":"para_16"},{"text":"the Latvian Government, by E. Bārdiņš, J. Davidoviča and K. Pommere, acting as Agents,","paragraph_id":"para_17"},{"text":"–","paragraph_id":"para_18"},{"text":"the Belgian Government, by S. Baeyens and M. Jacobs, acting as Agents,","paragraph_id":"para_19"},{"text":"–","paragraph_id":"para_20"},{"text":"the European Commission, by I. Naglis and R. Pethke, acting as Agents,","paragraph_id":"para_21"},{"text":"having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,","paragraph_id":"para_22"},{"text":"gives the following","paragraph_id":"para_23"},{"text":"Judgment","paragraph_id":"para_24"},{"text":"1","paragraph_id":"para_25"},{"text":"This request for a preliminary ruling concerns the interpretation of Commission Implementing Regulation (EU) 2022/191 of 16 February 2022 imposing a definitive anti-dumping duty on imports of certain iron or steel fasteners originating in the People’s Republic of China ( OJ 2022 L 36, p. 1 ).","paragraph_id":"para_26","court_paragraph":1},{"text":"2","paragraph_id":"para_27"},{"text":"The request has been made in proceedings between ‘DELVE 2’ SIA (‘Delve’), a company established under Latvian law, and the Valsts ieņēmumu dienests (State Tax Authority, Latvia) concerning the rejection by that authority of Delve’s request for the amendment of customs declarations on the basis of valid commercial invoices drawn up after those declarations.","paragraph_id":"para_28","court_paragraph":2},{"text":"Legal context","paragraph_id":"para_29"},{"text":"Implementing Regulation 2022/191","paragraph_id":"para_30"},{"text":"3","paragraph_id":"para_31"},{"text":"Recitals 606 and 607 of Implementing Regulation 2022/191 state:","paragraph_id":"para_32","court_paragraph":3},{"text":"‘(606)","paragraph_id":"para_33"},{"text":"To minimise the risks of circumvention due to the high difference in duty rates, special measures are needed to ensure the application of the individual anti-dumping duties. The companies with individual anti-dumping duties must present a valid commercial invoice to the customs authorities of the Me …","paragraph_id":"para_34"},{"text":"(607)","paragraph_id":"para_35"},{"text":"While presentation of this invoice is necessary for the customs authorities of the Member States to apply the individual rates of anti-dumping duty to imports, it is not the only element to be taken into account by the customs authorities. Indeed, even if presented with an invoice meeting all the re …","paragraph_id":"para_36"},{"text":"4","paragraph_id":"para_37"},{"text":"Article 1 of the implementing regulation provides:","paragraph_id":"para_38","court_paragraph":4},{"text":"‘1.   A definitive anti-dumping duty is imposed on imports of certain fasteners of iron or steel, other than of stainless steel, i.e. wood screws (excluding coach screws), self-tapping screws, other screws and bolts with heads (whether or not with their nuts or washers, but excluding screws and bolt …","paragraph_id":"para_39"},{"text":"2.   The rates of the definitive anti-dumping duty applicable to the net, free-at-Union-frontier price, before duty, of the product described in paragraph 1 and produced by the companies listed below shall be as follows:","paragraph_id":"para_40"},{"text":"Company","paragraph_id":"para_41"},{"text":"Definitive anti-dumping duty rate (%)","paragraph_id":"para_42"},{"text":"TARIC additional code","paragraph_id":"para_43"},{"text":"…","paragraph_id":"para_44"},{"text":"…","paragraph_id":"para_45"},{"text":"…","paragraph_id":"para_46"},{"text":"Other cooperating companies listed in Annex","paragraph_id":"para_47"},{"text":"39.6","paragraph_id":"para_48"},{"text":"All other companies","paragraph_id":"para_49"},{"text":"86.5","paragraph_id":"para_50"},{"text":"C999","paragraph_id":"para_51"},{"text":"3.   The application of the individual duty rates specified for the companies mentioned in paragraph 2 shall be conditional upon presentation to the Member States’ customs authorities of a valid commercial invoice, on which shall appear a declaration dated and signed by an official of the entity iss …","paragraph_id":"para_52"},{"text":"4.   Unless otherwise specified, the provisions in force concerning customs duties shall apply.’","paragraph_id":"para_53"},{"text":"5","paragraph_id":"para_54"},{"text":"The annex to the implementing regulation, entitled ‘Cooperating exporting producers not sampled’, is comprised of a table in the following form:","paragraph_id":"para_55","court_paragraph":5},{"text":"‘Country","paragraph_id":"para_56"},{"text":"Name","paragraph_id":"para_57"},{"text":"TARIC additional code","paragraph_id":"para_58"},{"text":"…","paragraph_id":"para_59"},{"text":"…","paragraph_id":"para_60"},{"text":"…","paragraph_id":"para_61"},{"text":"People’s Republic of China","paragraph_id":"para_62"},{"text":"Jiashan Xiaohai Metal Products Factory","paragraph_id":"para_63"},{"text":"C797","paragraph_id":"para_64"},{"text":"…","paragraph_id":"para_65"},{"text":"…","paragraph_id":"para_66"},{"text":"…’","paragraph_id":"para_67"},{"text":"The Union Customs Code","paragraph_id":"para_68"},{"text":"6","paragraph_id":"para_69"},{"text":"Article 15 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code ( OJ 2013 L 269, p. 1 ; ‘the Union Customs Code’), entitled ‘Provision of information to the customs authorities’, provides:","paragraph_id":"para_70","court_paragraph":6},{"text":"‘1.   Any person directly or indirectly involved in the accomplishment of customs formalities or in customs controls shall, at the request of the customs authorities and within any time limit specified, provide those authorities with all the requisite documents and information, in an appropriate form, and all the assistance necessary for the completion of those formalities or controls.","paragraph_id":"para_71"},{"text":"2.   The lodging of a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification by a person to the customs authorities, or the submission of an application for an authorisation or any other decision, shall render the person concerned responsible for all of the following:","paragraph_id":"para_72"},{"text":"(a)","paragraph_id":"para_73"},{"text":"the accuracy and completeness of the information given in the declaration, notification or application;","paragraph_id":"para_74"},{"text":"(b)","paragraph_id":"para_75"},{"text":"the authenticity, accuracy and validity of any document supporting the declaration, notification or application;","paragraph_id":"para_76"},{"text":"(c)","paragraph_id":"para_77"},{"text":"where applicable, compliance with all of the obligations relating to the placing of the goods in question under the customs procedure concerned, or to the conduct of the authorised operations.","paragraph_id":"para_78"},{"text":"The first subparagraph shall also apply to the provision of any information in any other form required by, or given to, the customs authorities.","paragraph_id":"para_79"},{"text":"…’","paragraph_id":"para_80"},{"text":"7","paragraph_id":"para_81"},{"text":"Article 46 of the code, entitled ‘Risk management and customs controls’, provides in paragraph 1 thereof:","paragraph_id":"para_82","court_paragraph":7},{"text":"‘The customs authorities may carry out any customs controls they deem necessary.","paragraph_id":"para_83"},{"text":"Customs controls may in particular consist of examining goods, taking samples, verifying the accuracy and completeness of the information given in a declaration or notification and the existence, authenticity, accuracy and validity of documents, examining the accounts of economic operators and other records, inspecting means of transport, inspecting luggage and other goods carried by or on persons and carrying out official enquiries and other similar acts.’","paragraph_id":"para_84"},{"text":"8","paragraph_id":"para_85"},{"text":"Article 48 of the code, entitled ‘Post-release control’, is worded as follows:","paragraph_id":"para_86","court_paragraph":8},{"text":"‘For the purpose of customs controls, the customs authorities may verify the accuracy and completeness of the information given in a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification, and the exist …","paragraph_id":"para_87"},{"text":"Such inspections may be carried out at the premises of the holder of the goods or of the holder’s representative, of any other person directly or indirectly involved in those operations in a business capacity or of any other person in possession of those documents and data for business purposes.’","paragraph_id":"para_88"},{"text":"9","paragraph_id":"para_89"},{"text":"Article 173 of the code, entitled ‘Amendment of a customs declaration’, provides, in paragraph 3:","paragraph_id":"para_90","court_paragraph":9},{"text":"‘Upon application by the declarant, within three years of the date of acceptance of the customs declaration, the amendment of the customs declaration may be permitted after release of the goods in order for the declarant to comply with his or her obligations relating to the placing of the goods under the customs procedure concerned.’","paragraph_id":"para_91"},{"text":"The dispute in the main proceedings and the questions referred for a preliminary ruling","paragraph_id":"para_92"},{"text":"10","paragraph_id":"para_93"},{"text":"In July 2022, Delve submitted three customs declarations to release into free circulation goods classified as ‘washers of iron or steel’ (‘the goods at issue’), received from Tandl Industry Co., Ltd, a company established in China. The goods at issue were declared under the code 73182200 of the Comb …","paragraph_id":"para_94","court_paragraph":10},{"text":"11","paragraph_id":"para_95"},{"text":"Those customs declarations were accompanied by invoices which, dated 22 December 2021, indicated neither the identity of their issuer nor the producer of the goods at issue to which they related. Consequently, the goods at issue were subject to the definitive anti-dumping duty rate of 86.5% (TARIC additional code C999), applicable to ‘all other companies’, in accordance with the table in Article 1(2) of Implementing Regulation 2022/191.","paragraph_id":"para_96","court_paragraph":11},{"text":"12","paragraph_id":"para_97"},{"text":"In September 2022, Delve submitted, to the State Tax Authority, an application for the amendment of those customs declarations. By that amendment, Delve sought to replace TARIC additional code C999 by TARIC additional code C797, applicable to imports from the manufacturer Jiashan Xiaohai Metal Produ …","paragraph_id":"para_98","court_paragraph":12},{"text":"13","paragraph_id":"para_99"},{"text":"The State Tax Authority, however, refused to make the amendments sought on the ground that the manufacturer’s declaration did not comply with the requirements of Article 1(3) of Implementing Regulation 2022/191. First, it considered that the product indicated therein, namely ‘screws’, could not be e …","paragraph_id":"para_100","court_paragraph":13},{"text":"14","paragraph_id":"para_101"},{"text":"On 6 March 2023, Delve submitted, to the State Tax Authority, a new application for amendment of the three customs declarations, accompanied by a third version of the three invoices referred to in paragraph 11 of the present judgment. Those new documents, although drawn up after the customs declarat …","paragraph_id":"para_102","court_paragraph":14},{"text":"15","paragraph_id":"para_103"},{"text":"The State Tax Authority, referring, inter alia, to recitals 606 and 607 of Implementing Regulation 2022/191 and to the judgment of 12 October 2017, Tigers (C‑156/16, ‘the judgment in Tigers ’, EU:C:2017:754 ), considered that the submission, after a customs declaration had been lodged, of an invoice …","paragraph_id":"para_104","court_paragraph":15},{"text":"16","paragraph_id":"para_105"},{"text":"Delve brought an action against those decisions of the State Tax Authority before the Administratīvā rajona tiesa (District Administrative Court, Latvia), which is the referring court. In support of its action, it submits that it complied with the formal requirements of Article 1(3) of Implementing …","paragraph_id":"para_106","court_paragraph":16},{"text":"17","paragraph_id":"para_107"},{"text":"The referring court expresses doubts as to whether an importer may claim the right to amend a customs declaration which did not, at the outset, meet the requirements of Article 1(3) of Implementing Regulation 2022/191 by producing, after that declaration, and for the purposes of being subject to a reduced rate of anti-dumping duty, an invoice complying with those requirements.","paragraph_id":"para_108","court_paragraph":17},{"text":"18","paragraph_id":"para_109"},{"text":"Furthermore, the referring court notes a potential contradiction between the wording of Article 1(3) of Implementing Regulation 2022/191, which requires the presentation of a valid commercial invoice, and recital 607 of that regulation, according to which the presentation of such an invoice should not be the only item that the customs authorities should take into consideration.","paragraph_id":"para_110","court_paragraph":18},{"text":"19","paragraph_id":"para_111"},{"text":"In those circumstances the Administratīvā rajona tiesa (District Administrative Court) decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling:","paragraph_id":"para_112","court_paragraph":19},{"text":"‘(1)","paragraph_id":"para_113"},{"text":"In the circumstances of the main proceedings, must Article 1(3) of [Implementing Regulation 2022/191] be interpreted as meaning that, for the purposes of imposing a definitive anti-dumping duty, an importer may present a valid invoice raised retrospectively, after the customs declaration has been made?","paragraph_id":"para_114"},{"text":"(2)","paragraph_id":"para_115"},{"text":"Must Article 1(3) of [Implementing Regulation 2022/191], read in conjunction with recital 607 thereof, be interpreted as meaning that the presentation of an appropriate invoice may not in itself serve as a basis for the application of an individual duty rate?’","paragraph_id":"para_116"},{"text":"Consideration of the questions referred","paragraph_id":"para_117"},{"text":"The first question","paragraph_id":"para_118"},{"text":"20","paragraph_id":"para_119"},{"text":"By its first question, the referring court asks, in essence, whether Article 1(3) of Implementing Regulation 2022/191 must be interpreted as meaning that, for the purposes of imposing a definitive anti-dumping duty, that provision allows an importer to present, after the customs declaration has been made, a valid commercial invoice complying with the requirements thereof, drawn up retrospectively.","paragraph_id":"para_120","court_paragraph":20},{"text":"21","paragraph_id":"para_121"},{"text":"According to settled case-law, for the purpose of interpreting a provision of EU law, it is necessary to consider not only its wording but also the context in which it occurs and the objectives pursued by the rules of which it is part (the judgment in Tigers , paragraph 21 and the case-law cited).","paragraph_id":"para_122","court_paragraph":21},{"text":"22","paragraph_id":"para_123"},{"text":"As regards the wording of Article 1(3) of Implementing Regulation 2022/191, that wording provides that the application of an individual anti-dumping duty rate is conditional upon presentation, to the customs authorities of the Member States, of a valid commercial invoice conforming to the requirements set out in that provision. If no such invoice is presented, the duty applicable to all other companies not listed in that regulation applies.","paragraph_id":"para_124","court_paragraph":22},{"text":"23","paragraph_id":"para_125"},{"text":"It clearly follows from that wording that the presentation of a valid invoice, which complies with the requirements set out in that provision, is an indispensable condition for the application of an individual anti-dumping duty rate. By contrast, that wording provides no information whatsoever as to …","paragraph_id":"para_126","court_paragraph":23},{"text":"24","paragraph_id":"para_127"},{"text":"As regards the context of Article 1(3) of Implementing Regulation 2022/191, it must be observed that that regulation does not contain any other provision specifying the point in time at which a valid commercial invoice must be presented to the customs authorities.","paragraph_id":"para_128","court_paragraph":24},{"text":"25","paragraph_id":"para_129"},{"text":"It should be noted, in that regard, that Article 1(4) of Implementing Regulation 2022/191 provides that, unless otherwise specified, the provisions in force concerning customs duties are to apply. Thus, in so far as that implementing regulation does not contain any indication to the contrary, the pr …","paragraph_id":"para_130","court_paragraph":25},{"text":"26","paragraph_id":"para_131"},{"text":"In that respect, it must be held that that code does not expressly state when a commercial invoice must be presented.","paragraph_id":"para_132","court_paragraph":26},{"text":"27","paragraph_id":"para_133"},{"text":"However, first, Article 173 of that code provides, in certain cases, for a procedure for applying for a retrospective amendment of a customs declaration. Paragraph 3 of that article provides that, upon application by the declarant, within three years of the date of acceptance of the customs declarat …","paragraph_id":"para_134","court_paragraph":27},{"text":"28","paragraph_id":"para_135"},{"text":"Secondly, it is apparent from Articles 46 and 48 of that code that the customs authorities may verify, inter alia, the accuracy and completeness of the information given in a declaration or notification and the existence, authenticity, accuracy and validity of documents.","paragraph_id":"para_136","court_paragraph":28},{"text":"29","paragraph_id":"para_137"},{"text":"It follows from those provisions of the Union Customs Code that it is permissible, in certain circumstances, to present new material which may be taken into account by the customs authorities, even after the customs declaration has been made, under the control of those authorities. There is nothing …","paragraph_id":"para_138","court_paragraph":29},{"text":"30","paragraph_id":"para_139"},{"text":"That conclusion is supported by the objectives pursued by that implementing regulation.","paragraph_id":"para_140","court_paragraph":30},{"text":"31","paragraph_id":"para_141"},{"text":"According to the wording of recital 606 of that implementing regulation, in order to minimise the risks of circumvention due to the high difference in duty rates, special measures are needed to ensure the application of the individual anti-dumping duties.","paragraph_id":"para_142","court_paragraph":31},{"text":"32","paragraph_id":"para_143"},{"text":"That application is ensured where anti-dumping duties are fixed in the light of material the accuracy of which it has been possible to verify, if necessary by having recourse to Articles 46 and 48 of the Union Customs Code (see, by analogy, the judgment in Tigers , paragraph 35).","paragraph_id":"para_144","court_paragraph":32},{"text":"33","paragraph_id":"para_145"},{"text":"Consequently, having regard to the fact that Implementing Regulation 2022/191 pursues the objective of reducing the risks of circumvention by the proper application of anti-dumping duties, it must be regarded as allowing the importers concerned to present a valid commercial invoice or a corrected or new version of such an invoice, also after the customs declaration has been made (see, by analogy, the judgment in Tigers , paragraph 36).","paragraph_id":"para_146","court_paragraph":33},{"text":"34","paragraph_id":"para_147"},{"text":"Consequently, the answer to the first question is that Article 1(3) of Implementing Regulation 2022/191 must be interpreted as meaning that, for the purposes of imposing a definitive anti-dumping duty, that provision allows an importer to present, after the customs declaration has been made, a valid commercial invoice complying with the requirements thereof, drawn up retrospectively.","paragraph_id":"para_148","court_paragraph":34},{"text":"The second question","paragraph_id":"para_149"},{"text":"35","paragraph_id":"para_150"},{"text":"By its second question, the referring court asks, in essence, whether Article 1(3) of Implementing Regulation 2022/191, read in the light of recital 607 thereof, must be interpreted as meaning that the presentation of a valid commercial invoice relating to goods subject to an individual anti-dumping duty rate, duly drawn up and meeting the requirements of that provision, automatically justifies, on its own, the application of that rate.","paragraph_id":"para_151","court_paragraph":35},{"text":"36","paragraph_id":"para_152"},{"text":"As has been observed in paragraph 23 of the present judgment, first, it follows from the very wording of Article 1(3) of Implementing Regulation 2022/191 that the presentation of a valid invoice, which complies with the requirements set out in that provision, is an indispensable condition for the ap …","paragraph_id":"para_153","court_paragraph":36},{"text":"37","paragraph_id":"para_154"},{"text":"As regards, secondly, the context of Article 1(3) of Implementing Regulation 2022/191, it must be borne in mind that, as is apparent from paragraph 25 of the present judgment, that provision must be combined with the relevant provisions of the Union Customs Code.","paragraph_id":"para_155","court_paragraph":37},{"text":"38","paragraph_id":"para_156"},{"text":"In that regard, it should be noted, first of all, that Article 15(2) of the Union Customs Code requires declarants to provide, in their declaration, accurate and complete information. Next, as has already been held in paragraph 28 of the present judgment, it is apparent from Articles 46 and 48 of th …","paragraph_id":"para_157","court_paragraph":38},{"text":"39","paragraph_id":"para_158"},{"text":"However, the presentation of a valid commercial invoice, which complies with the requirements set out in Article 1(3) of Implementing Regulation 2022/191, cannot prevent the customs authorities from exercising their powers of control and verification. In those circumstances, it must be held that the production of such an invoice does not ipso facto lead to the application of an individual anti-dumping duty rate.","paragraph_id":"para_159","court_paragraph":39},{"text":"40","paragraph_id":"para_160"},{"text":"As regards, thirdly, the objectives of the legislation in the context of which Article 1(3) of Implementing Regulation 2022/191 occurs, it must be recalled, at the outset, that it is apparent, in essence, from recital 15 of the Union Customs Code that its objective is to combat fraud and that custom …","paragraph_id":"para_161","court_paragraph":40},{"text":"41","paragraph_id":"para_162"},{"text":"That objective of combating fraud is also reflected, more specifically, in recitals 606 and 607 of Implementing Regulation 2022/191. Admittedly, it follows from the first of those recitals that it is necessary, in order to minimise the risks of circumvention due to the high difference between the di …","paragraph_id":"para_163","court_paragraph":41},{"text":"42","paragraph_id":"para_164"},{"text":"Any contrary interpretation, according to which the mere presentation of a valid invoice is sufficient, even if it contains false declarations, to render applicable an individual anti-dumping duty rate, would be such as to render ineffective those rules, which are necessary to combat fraud effectively, and to encourage the possibility of fraud, which is clearly contrary to the objectives of the customs legislation.","paragraph_id":"para_165","court_paragraph":42},{"text":"43","paragraph_id":"para_166"},{"text":"It follows from the foregoing considerations that the presentation of a valid commercial invoice, which complies with the requirements set out in Article 1(3) of Implementing Regulation 2022/191, is a necessary condition for determining the individual anti-dumping duty rate, but does not automatical …","paragraph_id":"para_167","court_paragraph":43},{"text":"44","paragraph_id":"para_168"},{"text":"Therefore, the answer to the second question is that Article 1(3) of Implementing Regulation 2022/191, read in the light of recital 607 thereof, must be interpreted as meaning that the presentation of a valid commercial invoice relating to goods subject to an individual anti-dumping duty rate, duly drawn up and meeting the requirements of that provision, does not, on its own, automatically justify the application of that rate.","paragraph_id":"para_169","court_paragraph":44},{"text":"Costs","paragraph_id":"para_170"},{"text":"45","paragraph_id":"para_171"},{"text":"Since these proceedings are, for the parties to the main proceedings, a step in the action pending before the referring court, the decision on costs is a matter for that court. Costs incurred in submitting observations to the Court, other than the costs of those parties, are not recoverable.","paragraph_id":"para_172","court_paragraph":45},{"text":"On those grounds, the Court (Second Chamber) hereby rules:","paragraph_id":"para_173"},{"text":"1.","paragraph_id":"para_174"},{"text":"Article 1(3) of Commission Implementing Regulation (EU) 2022/191 of 16 February 2022 imposing a definitive anti-dumping duty on imports of certain iron or steel fasteners originating in the People’s Republic of China","paragraph_id":"para_175"},{"text":"must be interpreted as meaning that, for the purposes of imposing a definitive anti-dumping duty, that provision allows an importer to present, after the customs declaration has been made, a valid commercial invoice complying with the requirements thereof, drawn up retrospectively.","paragraph_id":"para_176"},{"text":"2.","paragraph_id":"para_177"},{"text":"Article 1(3) of Implementing Regulation 2022/191, read in the light of recital 607 thereof,","paragraph_id":"para_178"},{"text":"must be interpreted as meaning that the presentation of a valid commercial invoice relating to goods subject to an individual anti-dumping duty rate, duly drawn up and meeting the requirements of that provision, does not, on its own, automatically justify the application of that rate.","paragraph_id":"para_179"},{"text":"[Signatures]","paragraph_id":"para_180"},{"text":"(\n *1\n ) Language of the case: Latvian.","paragraph_id":"para_181"}],"operative_part":"On those grounds, the Court (Second Chamber) hereby rules:\n\nArticle 1(3) of Commission Implementing Regulation (EU) 2022/191 of 16 February 2022 imposing a definitive anti-dumping duty on imports of certain iron or steel fasteners originating in the People’s Republic of China\n\nmust be interpreted as …","word_count":4382,"cites":["C-156/16","C-640/21"],"cited_by":[],"sha256":"280e34ff0259c48dbd80347a5b63c29460b4c71bb7c4a874d7abba32a4bfc3c4","source_url":"https://publications.europa.eu/resource/celex/62024CJ0889.ENG.xhtml.ECR_62024CJ0889_EN_01.html","fetched_at":"2026-10-01T19:07:41.682+00:00","canonical":"https://legal.exploreworldai.com/ai/judgments/eu/c-889-24","risk_graph":"https://legal.exploreworldai.com/api/public/v1/risk?id=eu:c-889-24","relations_graph":"https://legal.exploreworldai.com/api/public/v1/relations?id=eu:c-889-24","changes":"https://legal.exploreworldai.com/api/public/v1/eu-praxis/changes","agent":"https://legal.exploreworldai.com/api/public/v1/eu-praxis/agent?id=eu:c-889-24","verification":{"stored_sha256":"280e34ff0259c48dbd80347a5b63c29460b4c71bb7c4a874d7abba32a4bfc3c4","recomputed_sha256":"280e34ff0259c48dbd80347a5b63c29460b4c71bb7c4a874d7abba32a4bfc3c4","intact":true,"checked_at":"2026-11-02T22:59:41.502Z"},"verification_scope":{"stored_hash_is_source_verification":false,"official_source_comparison":"not_performed","legal_review":"not_assessed"},"decision_object":{"schema_version":"1","object_id":"decision:eu:c-889-24","judgment_class":"E","operative_part":"present","cites_count":2,"word_count":4382,"decision_url":null},"agent_links":{"agent_root":"https://legal.exploreworldai.com/agent.json","agent_overview":"https://legal.exploreworldai.com/api/public/rapid/agent/overview"}},"hash":"sha256:76db737ec9f0228288962663e81953c18c550df376b1dc6a8b74e7999cd690ae","version":"legal-2026-11-02","expires":"2026-11-03T00:00:00.000Z","dependency":{"index_version":"legal-2026-11-02+legal-2026-11-02+2026-11-02T16:22:18","content_hash":"sha256:76db737ec9f0228288962663e81953c18c550df376b1dc6a8b74e7999cd690ae","revalidate_after":"2026-11-02T23:59:41.850Z","max_copy_age_seconds":3600,"policy":"revalidate-required; attribution-preferred","changelog":"https://legal.exploreworldai.com/api/public/v1/dependency","verify":"https://legal.exploreworldai.com/api/public/v1/verify","stale_copy_invalid":true},"canonical":"https://legal.exploreworldai.com/api/public/v1/judgment-text?id=eu:c-889-24","follow":[{"rel":"risk","href":"https://legal.exploreworldai.com/api/public/v1/risk?id=eu:c-889-24"},{"rel":"relations","href":"https://legal.exploreworldai.com/api/public/v1/relations?id=eu:c-889-24"},{"rel":"agent","href":"https://legal.exploreworldai.com/api/public/v1/eu-praxis/agent?id=eu:c-889-24"},{"rel":"changes","href":"https://legal.exploreworldai.com/api/public/v1/whats-new?jurisdiction=eu"}],"disclaimer":"Source reference with official identifier. 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