Artikel 4.20 Internationale Overeenkomst inzake de vereenvoudiging en harmonisatie van douaneprocedures

4.20 Transitional Standard Where permission is given by the Customs for goods originally declared for a Customs procedure with payment of duties and taxes to be placed under another Customs procedure, repayment shall be made of any duties and taxes charged in excess of the amount due under the new procedure.