Time limits for claims
90 days
If you have returned goods that you purchased online, the application for a revised decision must be submitted and the goods returned within 90 days of the date of acceptance of the customs declaration.
1 year
If you have returned goods that are defective or do not comply with the terms of the contract, the application must be submitted and the goods returned within one year of the date of notification of the customs debt.
3 years
If, for some reason, too much customs duty has been paid (e.g. due to an overestimated customs value or an error by the customs authority), the application must be submitted within three years of the date of notification of the customs debt.
