# 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 177: Formalities related to the decision on repayment or remission(Article 116(2) of the Code)

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

1. When taking a decision on repayment or remission of the import or export duties subject to the prior completion of certain customs formalities, the customs authority shall set a time-limit, which shall not exceed 60 days from the date of the notification of that decision, for completion of those customs formalities.
2. Failure to observe the time-limit referred to in paragraph 1 shall result in loss of entitlement to repayment or remission except where person concerned proves that he was prevented from meeting that time-limit due to unforeseeable circumstances or force majeure.

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Source: https://www.legislation.gov.uk/eur/2015/2447/article/177 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-177
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.