Opinion of Advocate General Hogan delivered on 14 March 2019.#Krohn & Schröder GmbH v Hauptzollamt Hamburg-Hafen.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling — Customs union — Regulation (EEC) No 2913/92 — Article 212a — Import procedures — Customs debt — Exemption — Dumping — Subsidies — Imports of crystalline silicon photovoltaic modules and key components (i.e. cells) originating in or consigned from the People’s Republic of China — Implementing Regulations (EU) No 1238/2013 and (EU) No 1239/2013 imposing an anti-dumping duty and a countervailing duty