Court of Justice (Fifth Chamber) 8 November 2012, C‑351/11 (KGH Belgium NV v Belgische Staat.)

JUDGMENT OF THE COURT (Fifth Chamber) 8 November 2012 ( *1 ) ‛Customs debt — Post-clearance recovery of import or export duties — Entry of duty in the accounts — Practical procedures’ In Case C‑351/11, REFERENCE for a preliminary ruling under Article 267 TFEU from the rechtbank van eerste aanleg te Antwerpen (Belgium), made by decision of 24 June 2011, received at the Court on 4 July 2011, in the