91It is useful to recall, as a preliminary point, that the repayment or remission of import and export duties, which may be made only under certain conditions and in cases specifically provided for, constitutes an exception to the normal import and export procedure and, consequently, the provisions which provide for such repayment or remission are to be interpreted strictly (Case C-48/98 Söhl & Söhlke [1999] ECR I-7877, paragraph 52).
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