# Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code, Article 172: Application for repayment or remission(Article 22(1) of the Code)

Extent: E+W+S+N.I.

Applications for repayment or remission shall be submitted by the person who has paid or is liable to pay the amount of import or export duty, or by any person who has succeeded him in his rights and obligations.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/172 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-172
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.