41Such repayment or remission of duty under Article 236 in conjunction with Article 220(2)(b) of the Customs Code, is to take place either on the customs authorities’ own initiative, under the third subparagraph of Article 236(2) of the code, or, under the first subparagraph of Article 236(2), upon submission of an application to the appropriate customs office within a period of three years from the date on which the amount of the duties in question was communicated.
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