F1Article 1b

The amount of duties paid or entered into the accounts under Article 2 and which exceeds those as established in accordance with Article 1 shall be repaid or remitted.

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 of Council Regulation (EEC) No 2913/92 27 and in Article 121 of Regulation (EU) No 952/2013 of the European Parliament and of the Council 28 .