Where the customs authorities have granted repayment or remission in error, the original customs debt shall be reinstated insofar as it is not time-barred under Article 103.
I gcás inar trí earráid a dheonóidh na húdaráis chustaim an t-aisíoc nó an loghadh, déanfar an fiach custaim bunaidh a athshuíomh sa mhéid nach bhfuil cosc ama air sin faoi Airteagal 103.