Division VIII/9 Legal basis
The following codes shall be used as legal basis:
| Code | Description | Legal basis |
|---|---|---|
| A | Overcharged amounts of import or export duty | Article 117 of the Code |
| B | Defective goods or goods not complying with the terms of the contract | Article 118 of the Code |
| C | Error by the competent authorities | Article 119 of the Code |
| D | Equity | Article 120 of the Code |
| E | Amount of import or export duty paid in relation with a customs declaration invalidated in accordance with Article 174 of the Code | Article 116(1) of the Code |