GlossaryEN1 min readUpdated: Jun 26, 2026

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.

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Last updated: 26 June 2026Published: 27 January 2026

Source: https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en

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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.

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