{
  "url": "https://openlegislation.uk/eu-regulation-2015-2446/article-92",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2446/article-92.json",
  "legislation": "eur/2015/2446",
  "legislation_title": "Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2446",
  "path": "article/92",
  "kind": "article",
  "number": "92",
  "heading": "Application for repayment or remission(Articles 6(3)(a), 22(1) and 103 of the Code)",
  "text": "1. By way of derogation from the third subparagraph of Article 22(1) of the Code, the application for repayment or remission of import or export duties referred to in Article 116 of the Code shall be submitted to the competent customs authority of the Member State where the customs debt was notified.\n2. The application referred to in paragraph 1 may be made by means other than electronic data-processing techniques, in accordance with the provisions in the Member State concerned.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2446/article/92",
    "retrieved_at": "2026-11-01T14:46:11.724993+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}