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New version applies from 30/10/2013 — introduced by 32013R0952. 232 provisions change. Article 74 is deleted from 30/10/2013.

Article 74 - Deferment of payment

Article 74
Deferment of payment

Without prejudice to Article 79, the customs authorities shall, at the request of the person concerned and upon provision of a guarantee, permit deferment of payment of the duty payable in any of the following ways:

(a)

separately in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 70(1), or Article 70(4);

(b)

globally in respect of all amounts of import or export duty entered in the accounts in accordance with the first subparagraph of Article 70(1) during a period fixed by the customs authorities and not exceeding 31 days;

(c)

globally in respect of all amounts of import or export duty forming a single entry in accordance with the second subparagraph of Article 70(1).

Official text · consolidated version 19/06/2013 (no longer in force) Open full page ↗
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