Judgment of the Court (Seventh Chamber) of 3 February 2021.#Rottendorf Pharma GmbH v Hauptzollamt Bielefeld.#Request for a preliminary ruling from Finanzgericht Düsseldorf.#Reference for a preliminary ruling – Customs Union – Community Customs Code – Regulation (EEC) No 2913/92 – Second indent of Article 239(1) – Reimbursement of lawfully collected customs duties – Special situation – Issuance of an authorisation for release for free circulation – Invalidation of the authorisation and issue of an authorisation for inward processing with retroactive effect – Re-exporting goods outside of the EU territory – Failure to present goods to customs.#Case C-92/20.