Although the Customs Code relieves the person liable for payment of his responsibility, it says nothing about the responsibility of the Member States towards the Communities because of errors committed by their administrations, this aspect falling within the scope of Community financial law, in particular the Own Resources Decision and Regulation No 1150/00.
Si le Code des douanes décharge le redevable de sa responsabilité, il ne traite pas la question de la responsabilité de l'Etat membre vis-à-vis des Communautés du fait des erreurs commises par leurs administrations, ce dernier aspect relevant du champ d'application des dispositions financières communautaires, notamment de la décision Ressources propres et du règlement n° 1150/00.