art_108__para_3

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast) · European Union

3. The time-limit for payment of the amount of import or export duty corresponding to a customs debt shall be suspended in any of the following cases: where an application for remission of duty is made in accordance with Article 121; where goods are to be confiscated, destroyed or abandoned to the State; where the customs debt was incurred pursuant to Article 79 and there is more than one debtor.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.