In cases other than those referred to in the second subparagraph of Article 116(1) and in Articles 117, 118 and 120, an amount of import or export duty shall be repaid or remitted where, as a result of an error on the part of the competent authorities, the amount corresponding to the customs debt initially notified was lower than the amount payable, provided the following conditions are met:
I gcásanna seachas na cinn dá dtagraítear sa dara fomhír d'Airteagal 116(1) agus in Airteagal 117, Airteagal 118, agus Airteagal 120, agus i gcás ina raibh an méid a fhreagraíonn don fhiach custaim a fógraíodh i dtús níos ísle ná an méid a bhí iníoctha, mar gheall ar earráid a rinne na húdaráis inniúla, aisíocfar nó loghfar suim dleachta ar allmhairí nó ar onnmhairí, ar choinníoll go sásófar na coinníollacha seo a leanas: