ARTICLE 107: REFUND WHEN THE REVIEW RESULTS IN OVERPAYMENT

     

    If from the review it turns out that the importers involved paid the customs authority in the period under review compensatory fees in excess of those, according to said resolution, they should have covered, the interested party may request the full refund of the difference in their favor with the respective interests.

    If from the result of the review the Ministry (RLCE: Art. 1) warns that the importers involved paid in the review period a compensatory fee less than that resulting from said review, the Ministry will confirm the application of the lower quota.

    The interest referred to in this article shall be calculated in accordance with the applicable tax provisions.