art_121__para_1

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

1. Applications for repayment or remission in accordance with Article 116 shall be submitted to the customs authorities within the following periods: in the case of overcharged, amounts of import or export duty, 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 or she was prevented from submitting an application within the prescribed period as a result of unforeseeable circumstances or force majeure.

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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.