34As a preliminary point, it must be borne in mind that Article 239 of the Customs Codes provides for the possibility of either full or partial repayment of import or export duties which have been paid or remission of a customs debt. The rule in that provision was explained by Article 905 of the implementing regulation, which constitutes a general fairness clause, intended, in particular, to cover exceptional situations which, in themselves, do not fall within any of the cases provided for in Articles 900 to 904 of the implementing regulation (Case C-86/97 Trans-Ex-Import [1999] ECR I-1041, paragraph 18).
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