1.The amount of duties paid or entered into the accounts under Article 1 or 2 of Implementing Regulation (EU) No 470/2014 and which exceeds those as established in accordance with Article 1 of this Regulation, shall be repaid or remitted.
2.Repayment and remission shall be requested from national customs authorities in accordance with applicable customs legislation within a period as set out in Article 236(2) of Council Regulation (EEC) No 2913/92(1).
Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 1).