Subject to the conditions laid down in this Section, amounts of import or export duty shall be repaid or remitted on any of the following grounds:
Faoi réir na gcoinníollacha a leagtar síos sa Roinn seo, déanfar méideanna dleachta ar allmhairí nó ar onnmhairí a aisíoc nó a loghadh, ar aon cheann de na forais seo a leanas: