Commentary

V17.175 Repayment and remission of duty

Part V17 Customs duties

V17.175 Repayment and remission of duty

V17.175 Repayment and remission of duty

Brexit note: This paragraph is under review and is subject to further updates. The information provided in this section is presented as it stood prior to the UK leaving the EU unless otherwise indicated. Updates are dependent on any legislation that is introduced by the UK Government.

'Repayment' means the refunding of import duties or export duties which have been paid1. Import duties or export duties must be repaid, insofar as it is established that, when they were paid, the amount of such duties was not legally owed2 or that the amount of the duties has been entered in the accounts contrary to the provisions of Regulation (EU) 952/2013, art 1053 which limit subsequent entry.

'Remission' means either a decision to waive

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