PART IVCUSTOMS DEBT
TITLE IVREPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES
CHAPTER 2Implementing provisions relating to Articles 236 to 239 of the Code
Section 2Procedure for granting repayment or remission
Article 892
Import duties shall not be repaid or remitted under Article 238 of the Code where:
the defective nature of the goods was taken into consideration in drawing up the terms of the contract, in particular the price, under which the goods were entered for a customs procedure involving the obligation to pay import duties,
the goods are sold by the importer after it has been ascertained that they are defective or do not comply with the terms of the contract.