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Artikel 4.23 Internationale Overeenkomst inzake de vereenvoudiging en harmonisatie van douaneprocedures
4.23 Standard Where time limits are fixed beyond which claims for repayment will not be accepted, such limits shall be of sufficient duration to take account of the differing circumstances pertaining to each type of case in which repayment may be granted.
Bron: wetten.overheid.nl