18 September 2015
- Footwear from Korea – The Advocate General has opined on C-659/13 that Regulation 1472/2006 was invalid and could give rise to a reclaim under Article 236 of the customs code. Article 236 allows retrospective reclaims going back three years subject to Article 236(2) which can extend the three year period in exceptional circumstances. In the Advocate General’s opinion the invalidity of an ADD Regulation did not constitute exceptional circumstances. We wait to see how the ECJ rules.