Judgment of the Court (Sixth Chamber) of 27 September 2001 in Case C-253/99 (reference for a preliminary ruling from the Finanzgericht Bremen): Bacardi GmbH v Hauptzollamt Bremerhaven (Community Customs Code and implementing regulation — Repayment of import duties — Favourable tariff treatment — Post-clearance production of certificate of authenticity — Alteration of the tariff classification stated in the customs declaration — Concept of "special situation")