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 (c) or (d) of Article 67(1).
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New version applies from 30/10/2013 — introduced by 32013R0952.
232 provisions change.
Article 80 is deleted from 30/10/2013.