1.

Without prejudice to Article 68 and the provisions in force relating to non-recovery of the amount of import or export duty corresponding to a customs debt in the event of the judicially established insolvency of the debtor, a customs debt on importation or exportation shall be extinguished in any of the following ways: by payment of the amount of import or export duty; subject to paragraph 4, by remission of the amount of import or export duty; where, in respect of goods declared for a customs procedure entailing the obligation to pay duties, the customs declaration is invalidated; where goods liable to import or export duties are confiscated; where goods liable to import or export duties are seized and simultaneously or subsequently confiscated; where goods liable to import and export duties are destroyed under customs supervision or abandoned to the State; where the disappearance of the goods or the non-fulfilment of obligations arising from the customs legislation results from the total destruction or irretrievable loss of those goods as a result of the actual nature of the goods or unforeseeable circumstances or force majeure, or as a consequence of instruction by the customs authorities; for the purpose of this point, goods shall be considered as irretrievably lost when they have been rendered unusable by any person; where the customs debt was incurred pursuant to Article 46 or 49 and where the following conditions are fulfilled: the failure which led to the incurrence of a customs debt had no significant effect on the correct operation of the customs procedure concerned and did not constitute an attempt at deception; all of the formalities necessary to regularise the situation of the goods are subsequently carried out; where goods released for free circulation duty-free, or at a reduced rate of import duty by virtue of their end-use, have been exported with the permission of the customs authorities; where it was incurred pursuant to Article 45 and where the formalities carried out in order to enable the preferential tariff treatment referred to in that Article to be granted are cancelled; where, subject to paragraph 5 of this Article, the customs debt was incurred pursuant to Article 46 and evidence is provided to the satisfaction of the customs authorities that the goods have not been used or consumed and have been exported from the customs territory of the Community.

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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.