Repayment or Remission of Customs Duties
Customs proceduresArt. 116-121 – Regulation (EU) No 952/2013 (UCC)
PL: Zwrot lub umorzenie należności celnych | DE: Erstattung oder Erlass von Einfuhrabgaben
Definition
Repayment or remission of customs duties (Art. 116-121 UCC) enables recovery of overpaid duty or remission of customs debt. Grounds include: customs authority error, non-conforming goods, retroactive tariff preference application. Applications must be made within 3 years.