Erwin Behn Verpackungsbedarf GmbH v Hauptzollamt Itzehoe.
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- 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
- Regulation (EEC) No 950/68 of the Council of 28 June 1968 on the common customs tariff
- Council Directive 79/695/EEC of 24 July 1979 on the harmonization of procedures for the release of goods for free circulation
- Treaty establishing the European Community