detected 2026-08-13 MODIFIED+1 −1§
no amending act named
applies from: unchanged
In the second subparagraph of paragraph 7, the cross-reference to interest paid under the second subparagraph of paragraph 5 has been changed to refer instead to interest paid under the second subparagraph of paragraph 6.
Cited: Art. 116, v2
text before / after
32013R0952 → 02013R0952-20131030
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.