TITLE IIIU.K.CUSTOMS DEBT AND GUARANTEES
CHAPTER 3U.K.Recovery and payment of duty and repayment and remission of the amount of import and export duty
Section 3U.K.Repayment and remission of the amount of import or export duty
Article 80U.K.Repayment and remission of overcharged amounts of import or export duty
An amount of import or export duty shall be repaid or remitted insofar as the amount corresponding to the customs debt initially notified exceeds the amount payable, or the customs debt was notified to the debtor contrary to points (c) or (d) of Article 67(1).