Repayment and remission of customs duties on application

Import or export duties can be repaid or remitted on application on any of the following grounds:

  • overcharged amounts of import or export duty;
  • defective goods or goods not complying with the terms of the contract;
  • error by the competent authorities or
  • equity.

Submit the application on customs duty repayment or remission to Customs

  • in the case of overcharged amounts of import or export duty, error by the competent authorities or equity, within three years of the date of notification of the customs debt;
  • in the case of defective goods or goods not complying with the terms of the contract, within one year of the date of notification of the customs debt.

If you are appealing the decision because the goods have been returned, you shall, in the application, present proof of the goods being returned outside the EU as well as the correspondence with the seller regarding the complaint.

Article 116 of the Union Customs Code provides for repayment and remission of customs duties:
Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

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