(24)It is appropriate to take account of the good faith of the person concerned in cases where a customs debt is incurred through non-compliance with customs legislation and to minimise the impact of negligence on the part of the debtor.
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New version applies from 19/06/2013.
199 provisions change.
Later versions: 30/10/2013.
Recital 24 changes in this version: compare with the current text.