Article 117 Overcharged amounts of import or export duty
United Kingdom
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 X1to the debtor contrary to point (c) or (d) of the second subparagraph of Article 102(1).
Where the application for repayment or remission is based on the existence, at the time when the declaration for release for free circulation was accepted, of a reduced or zero rate of import duty on the goods under a tariff quota, a tariff ceiling or other favourable tariff measures, repayment or remission shall be granted provided that, at the time of lodging the application accompanied by the necessary documents, either of the following conditions are fulfilled:
in the case of a tariff quota, its volume has not been exhausted;
in other cases, the rate of duty normally due has not been re-established.