In situations other than those referred to in the second subparagraph of Article 79(1) and in Articles 80, 81 and 82, an amount of import or export duty shall be repaid or remitted in the interest of equity where a customs debt is incurred under special circumstances in which no deception or obvious negligence may be attributed to the debtor.
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New version applies from 30/10/2013 — introduced by 32013R0952.
232 provisions change.
Article 83 is deleted from 30/10/2013.