detected 2026-08-13 MODIFIED+31 −6§
no amending act named
applies from: unchanged
The internal cross-reference in paragraph 1 was revised to point to point (c) or (d) of the second subparagraph of Article 102(1), rather than simply points (c) or (d) of Article 102(1).
Cited: Art. 117, v1 · Art. 117, v2
text before / after
32013R0952 → 02013R0952-20131030
Article 117
Overcharged amounts of import or export duty
1. An amount of import or export duty shall be repaid or remitted insofar as the amount corresponding to the customs debt initially notified exceeds the amount payable, or the customs debt was notified to the debtor contrary to points point (c) or (d) of the second subparagraph of Article 102(1).
2. Where the application for repayment or remission is based on the existence, at the time when the declaration for release for free circulation was accepted, of a reduced or zero rate of import duty on the goods under a tariff quota, a tariff ceiling or other favourable tariff measures, repayment or remission shall be granted provided that, at the time of lodging the application accompanied by the necessary documents, either of the following conditions are fulfilled:
(a) in the case of a tariff quota, its volume has not been exhausted;
(b) in other cases, the rate of duty normally due has not been re-established.