GlossaryEN1 min readUpdated: Jun 12, 2026

Repayment and Remission

Repayment aims to return duties and taxes already paid to the payer; remission relieves the payer from all or part of future liabilities.

Last updated: 12 June 2026Published: 27 January 2026

Source: https://en.wikipedia.org/wiki/Duty_drawback

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Repayment aims to return duties and taxes already paid to the payer; remission relieves the payer from all or part of future liabilities. Both are corrective mechanisms under EU customs law, frequently used when goods are wrongly classified or cleared, technical errors occur, or goods are returned undamaged. Repayment typically has a three-year deadline from the date of payment and requires that the original debt legitimately arose; remission is granted before or after the debt is incurred and does not result in repayment of amounts already paid.

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