Só se procederá ao reembolso ou à dispensa do pagamento dos direitos de importação ou de exportação nas condições previstas pelo presente capítulo se o montante objecto de reembolso ou de dispensa de pagamento exceder um dado montante determinado de acordo com o procedimento do comité.
Todavia, as autoridades aduaneiras podem igualmente dar seguimento a pedidos de reembolso ou de dispensa do pagamento relativos a somas inferiores a esse montante.
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