TITLE III CUSTOMS DEBT AND GUARANTEES

CHAPTER 2 Recovery, payment, repayment and remission of the amount of import or export duty

Section 2 Repayment and remission

Article 173 Presentation of goods as a condition for repayment or remission(Article 116(1) of the Code)

Repayment or remission shall be subject to the presentation of the goods. Where the goods cannot be presented to the customs authorities, the customs authority competent to take the decision shall grant repayment or remission only where it has evidence showing that the goods in question are the goods in respect of which repayment or remission has been requested.