art_79__para_5__text_1
Modernised Customs Code
Where the competent authority has granted repayment or remission in error, the original customs debt shall be reinstated insofar as it is not time-barred under Article 68. In such cases, any interest paid under the second subparagraph of paragraph 4 must be reimbursed.
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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.