{"@context":"https://schema.org","@type":"DefinedTerm","name":"Repayment and Remission","description":"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 ","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/repayment-and-remission","inLanguage":"en","dateModified":"2026-06-26T16:46:06.459744","citation":"https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/repayment-and-remission","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Repayment and Remission · Repayment and remission are the two corrective mechanisms under EU customs law for duties that have been levied incorrectly or in excess. · Quelle: https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en"}