PART IVU.K.CUSTOMS DEBT

TITLE IVU.K.REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES

CHAPTER 3U.K.Specific provisions relating to the application of Article 239 of the Code

Section 2U.K.Decisions to be taken by the Commission

[F1Article 908 U.K.

1. The Member State concerned shall be notified of the decision referred to in Article 907 as soon as possible and in any event within one month of the expiry of the period specified in that Article.

The Commission shall notify the Member States of the decisions it has adopted in order to help customs authorities to reach decisions on cases involving comparable issues of fact and law.

2. The decision-making authority shall decide whether to grant or refuse the application made to it on the basis of the Commission's decision notified in accordance with paragraph 1.

3. Where it is established by the decision referred to in Article 907 that the circumstances under consideration justify repayment or remission, the Commission may specify the conditions under which the Member States may repay or remit duties in cases involving comparable issues of fact and of law.]