Court of Justice (Sixth Chamber) 26 October 2017, C-407/16 (SIA „Aqua Pro” v Valsts ieņēmumu dienests.)

JUDGMENT OF THE COURT (Sixth Chamber) 26 October 2017 ( *1 ) (Reference for a preliminary ruling — Customs union — Community Customs Code — Article 220(1) and (2)(b) — Post-clearance recovery of import or export duties — Definition of ‘entry in the accounts of the import duties’ — Decision of the competent customs authority — Time limit for submitting an application for repayment or remission —