Opinion of Advocate General Sharpston delivered on 7 February 2019.#Prenatal S.A. v Tribunal Económico Administrativo Regional de Cataluña (TEARC).#Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña.#Reference for a preliminary ruling – Imports of textile products incorrectly declared as originating in Jamaica – Post-clearance recovery of import duties – Request for remission of duties – Regulation (EEC) No 2913/92 – Common customs code – Article 220(2)(b) and Article 239 – Rejection decision of the European Commission in a special case