Commission Delegated Regulation (EU) 2015/2446 Article 92

Application for repayment or remission

Article 92

1. By way of derogation from the third subparagraph of Article 22(1) of the Code, the application for repayment or remission of import or export duties referred to in Article 116 of the Code shall be submitted to the competent customs authority of the Member State where the customs debt was notified. 2. The application referred to in paragraph 1 may be made by means other than electronic data-processing techniques, in accordance with the provisions in the Member State concerned.

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Other provisions in CHAPTER 3 — Recovery and payment of duty and repayment and remission of the amount of import and export duty

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 92 of Commission Delegated Regulation (EU) 2015/2446 (LawPlayer, data as of 2026-07-04)

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