remission
as defined in Council Directive (EU) 2020/262 of 19 December 2019 laying down the general…, Article 3, point (15) (Definitions)
(15)
‘remission’ means the waiving of the obligation to pay an amount of excise duty that has not been paid;
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Also defined in
- Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16 September 2026 establishing the Union… 32026R2108, Article 5, point (72)
the waiving of the obligation to pay an amount of import or export duty which has not been paid - Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union… 32013R0952, Article 5, point (29)
the waiving of the obligation to pay an amount of import or export duty which has not been paid