Where an amount of import or export duty has been paid and the corresponding customs declaration is invalidated in accordance with Article 174, that amount shall be repaid.
I gcás inar íocadh méid dleachta ar allmhairí nó ar onnmhairí agus ina ndearnadh an dearbhú comhfhreagrach custaim a chur ó bhail, i gcomhréir le hAirteagal 174, déanfar an méid sin a aisíoc.