'Repayment' means the refunding of import duties or export duties which have been paid1. Import duties or export duties must be repaid, insofar as it is established that, when they were paid, the amount of such duties was not legally owed2 or that the amount of the duties has been entered in the accounts contrary to the provisions of Regulation (EU) 952/2013, art 1053 which limit subsequent entry.
'Remission' means either a decision to waive all or part of the amount of a duty. Import duties or export duties must be remitted, if it is established that, when they were entered in the accounts, the duties were not legally owed. Remission or repayment is made where there are overcharged amounts of duty, there are defective goods not complying with the terms of contract, or there has been an error by a competent authority
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:08