No L 201/16 Official Journal of the European Communities 24. 7. 91 COMMISSION REGULATION (EEC) No 2164/91 of 23 July 1991 laying down provisions for the implementation of Article 5 (2) of Council Regulation (EEC) No 1697/79 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 1697/79 of 24 July 1979 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties ('), and in particular Article 10 (2) thereof, Whereas Commission Regulation (EEC) No 2380/89 (3 laid down provisions for the implementation of Article § (2) of Regulation (EEC) No 1697/79 ; whereas it is due to expire on 1 September 1991, two years after its entry into force ; whereas its validity was restricted in order that it might be examined in the light of experience ; whereas such examination indicates that the procedural rules which constitute the major part of the implementing provisions require no amendment ; Whereas in the interests of clarity the provisions of Regu- lation (EEC) No 2380/89 should be incorporated in a new Regulation not restricted in validity ; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Duty Free Arrangements, HAS ADOPTED THIS REGULATION : “Article 1 This Regulation lays down provisions for the implementa- tion of Article 5 (2) of Regulation (EEC) No 1697/79, hereinafter referred to as the ‘basic Regulation’. Article 2 The competent authority of the Member State in which the error was committed or noticed and which resulted in insufficient duty being collected shall itself decide not to take action for the post-clearance recovery of the uncol- lected duties : : (a) in cases in which preferential tariff treatment has been applied in the context of a tariff quota or an allocated () OJ No L 197, 3. 8. 1979, p. 1. () OJ No L 225, 3. 8. 1989, p. 30. tariff ceiling when the limits laid down by that quota or tariff ceiling were reached at the time of acceptance of the customs declaration without that fact having, before the release for free circulation of the goods in question, been published in the Official Journal of the European Communities or, where such fact is not published, been made known in an appropriate manner in the Member State concerned, the person liable having for his part acted in good faith and observed all the provisions laid down by the rules in force as far as his customs declaration is concerned ; {b) in cases in which it considers that the conditions laid " down in Article 5 (2) of the basic Regulation are fulfilled and provided that the amount not collected from the person concerned in consequence of the same error and relating, where applicable, to a number of import or export operations, is less than ECU 2000; ' (¢} in cases in which the Member State to which the said authority is subject has been so authorized in accord- ance. with Article 8. Article 3 1.  Each Member State shall send the Commission a list of the cases in which the provisions of Article 2 (a) (b) and (c) have been applied, giving a short summary of each case. 2. The list referred to in paragraph 1 shall be forwarded during the first and third quarters of each year for all cases where a decision not to recover was taken during the preceding half-year. 3. The Commission shall circulate the lists to all other Member States. 4. The lists shall be examined periodically by the Committee on Duty Free Arrangements. Article 4 Where, other than in the cases referred to in Article 2, the competent authority of the Member State in which the error was committed either considers that the conditions laid down in Article 5 (2) of the basic Regulation are fulfilled or is in doubt as to the precise scope of the criteria of that provision with regard to a particular case, that authority shall submit the case to the Commission, so that a decision may be taken in accordance with the