Opinion of Mr Advocate General Jacobs delivered on 30 June 2005. # Belgische Staat v Molenbergnatie NV. # Reference for a preliminary ruling: Hof van beroep te Antwerpen - Belgium. # Community Customs Code - Post-clearance recovery of import or export duties - Duty to notify the debtor of the amount of duty owed as soon as it has been entered in the accounts and before the expiry of a period of three years from the date when the debt was incurred - Definition of "appropriate procedures'. # Case C-201/04.
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