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PART IV CUSTOMS DEBT

TITLE IV REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES

CHAPTER 2 Implementing provisions relating to Articles 236 to 239 of the Code

Section 1 Application

Article 879

1.Applications for repayment or remission, accompanied by the documents referred to in Article 6 (1) of the Code, must be lodged with the customs office of entry in the accounts, unless the customs authorities designate another office for this purpose; the said office shall transmit it immediately after acceptance to the decision-making customs authority if it is not itself designated as such.

2.The customs office referred to in paragraph 1 shall enter the date of receipt on the original and the copy of the application. It shall return the copy to the applicant.

Where the second subparagraph of Article 878(2) is applied, the said customs office shall acknowledge receipt in writing to the applicant.