# Repayment and Remission

*Last updated: 2026-06-26*

> Repayment and remission are the two corrective mechanisms under EU customs law for duties that have been levied incorrectly or in excess.

Repayment and remission are the two corrective mechanisms under EU customs law for duties that have been levied incorrectly or in excess. Repayment returns amounts already paid to the declarant; remission releases the debtor from settling a customs debt – in whole or in part – before payment falls due. Both apply in cases of misclassification, declaration errors, or goods returned to the sender in their original state. Repayment applications must be submitted within a statutory deadline running from the date the customs debt was notified. Neither instrument should be confused with duty drawback, which is specifically designed for goods re-exported following inward processing.

**Source:** [https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en](https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en)

## Quick Facts

| Property | Value |
|---|---|
| Term | Repayment and Remission |
| Language | EN |
| Word count | 104 |
| Last updated | 2026-06-26 |
| Source | https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en |

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