Under disse omstændigheder skal andet led af syvende spørgsmål besvares med, at der ved bedømmelsen af, om der foreligger »åbenbar forsømmelighed« i toldkodeksens artikel 239, stk. 1, andet leds forstand, især skal tages hensyn til, hvor komplicerede de bestemmelser er, hvis manglende overholdelse har medført, at der er opstået toldskyld, samt til den erhvervsdrivendes erfaring og agtpågivenhed.
In those circumstances, the answer to the second part of the seventh question must be that in order to determine whether or not there is 'obvious negligence' within the meaning of the second indent of Article 239(1) of the Customs Code, account must be taken in particular of the complexity of the provisions non compliance with which has resulted in the customs debt being incurred and the professional experience of, and the care taken by, the trader.