emendrix

Art. 116

Union Customs Code · 32013R0952 · every event for this act · on EUR-Lex

General provisions

1 change recorded across 1 event, newest first.

detected 2026-08-13 MODIFIED+1 −1

no amending act named

applies from: unchanged

In paragraph 7, the cross-reference to the second subparagraph of paragraph 5 was changed to refer instead to the second subparagraph of paragraph 6.

Cited: Art. 116, v2

text before / after

32013R095202013R0952-20131030

Article 116 General provisions 1. Subject to the conditions laid down in this Section, amounts of import or export duty shall be repaid or remitted on any of the following grounds: (a) overcharged amounts of import or export duty; (b) defective goods or goods … 494 unchanged words … Article 112. 7. Where the customs authorities have granted repayment or remission in error, the original customs debt shall be reinstated insofar as it is not time-barred under Article 103. In such cases, any interest paid under the second subparagraph of paragraph 5 6 shall be reimbursed.