A special situation for the purposes of Article 239 of Regulation No 2913/92 establishing the Community Customs Code is established where it is clear from the circumstances of the case that the person liable is in an exceptional situation as compared with other operators engaged in the same business and that, in the absence of such circumstances, he would not have suffered the disadvantage caused by the subsequent entry in the accounts of customs duties.
Määruse nr 2913/92, millega kehtestatakse ühenduse tolliseadustik, artikli 239 tähenduses eriolukord on tõendatud, kui juhtumiga seotud asjaoludest nähtub, et maksukohustuslane on samal tegevusalal tegutsevate ettevõtjatega võrreldes erilises olukorras, ning kui nende asjaolude puudumisel ei oleks ta tollimaksude tagantjärgi arvestamise tõttu halvemasse olukorda sattunud.