1.Applications for repayment or remission in accordance with Article 79 shall be submitted to the appropriate customs office within the following periods:
in the case of overcharged duties, error by the competent authorities or equity, within three years of the date of notification of the customs debt;
in the case of defective goods or goods not complying with the terms of the contract, within one year of the date of notification of the customs debt;
in the case of invalidation of a customs declaration, within the period specified in the rules applicable to invalidation.
The period specified in points (a) and (b) of the first subparagraph shall be extended where the applicant provides evidence that he was prevented from submitting his application within the prescribed period as a result of unforeseeable circumstances or force majeure.
2.Where an appeal has been lodged under Article 23 against the notification of the customs debt, the relevant period specified in the first subparagraph of paragraph 1 of this Article shall be suspended, from the date on which the appeal is lodged, for the duration of the appeal proceedings.