Where the conditions laid down in Article 117(2) are not fulfilled, repayment or remission shall be granted where failure to apply the reduced or zero rate of duty was as a result of an error on the part of the customs authorities and the customs declaration for release for free circulation contained all the particulars and was accompanied by all the documents necessary for application of the reduced or zero rate.
I gcás nach gcomhlíonfar na coinníollacha a leagtar síos in Airteagal 117(2), deonófar aisíocaíocht nó loghadh i gcás ina mbeidh an mhainneachtain ráta laghdaithe nó nialasach dleachta a fheidhmiú mar thoradh ar earráid a rinne na húdaráis chustaim agus i gcás ina raibh na sonraí uile sa dearbhú custaim maidir le scaoileadh le haghaidh saorchúrsaíochta agus ina raibh na doiciméid uile is gá le hiarratas a dhéanamh ar an ráta laghdaithe nó nialasach ag gabháil leis.