http://www.legislation.gov.uk/eur/2013/952/article/121Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)Regulation (EU) No 952/2013 of the European Parliament and of the CouncilRegulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02013R0952-20200101texttext/xmlen2024-05-19Expert Participation2022-07-01 TITLE III<Strong>CUSTOMS DEBT AND GUARANTEES</Strong>CHAPTER 3<Strong><Emphasis>Recovery, payment, repayment and remission of the amount of import or export duty</Emphasis></Strong>Section 3<Strong><Expanded>Repayment and remission</Expanded></Strong>Procedure for repayment and remissionArticle 1211Applications for repayment or remission in accordance with Article 116 shall be submitted to the customs authorities within the following periods:ain 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;bin 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;cin 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.2Where the customs authorities are not in a position, on the basis of the grounds adduced, to grant repayment or remission of an amount of import or export duty, it is required to examine the merits of an application for repayment or remission in the light of the other grounds for repayment or remission referred to in Article 116.3Where an appeal has been lodged under Article 44 against the notification of the customs debt, the relevant period specified in the first subparagraph of paragraph 1 shall be suspended, from the date on which the appeal is lodged, for the duration of the appeal proceedings.4Where a customs authority grants repayment or remission in accordance with Articles 119 and 120, the Member State concerned shall inform the Commission thereof.