European Commission 28 October 1983, Commission Regulation (EEC) No 3040/83 of 28 October 1983 laying down provisions for the implementation of Articles 2 and 14 of Council Regulation (EEC) No 1430/79 on the repayment or remission of import or export duties

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Commission Regulation (EEC) No 3040/83 implements Articles 2 and 14 of Council Regulation (EEC) No 1430/79 by defining 'the amount lawfully payable' as the import duties that would have been due had all required particulars and documents been duly declared, produced, and taken into account at the time of acceptance of the entry for release for free circulation. Key provisions establish the conditions under which repayment or remission may be granted in connection with preferential tariff treatment, tariff quotas, tariff ceilings, and post-clearance production of origin or movement certificates, while expressly excluding certificates for the advance fixing of agricultural levies or monetary compensatory amounts from supporting such applications. The Regulation applies mutatis mutandis to export duties and entered into force on 1 January 1984, governing applications relating to duties entered in the accounts on or after that date.AI