Refund of Customs Duties. 1. On request of an importer, a Party shall refund any excess customs duties paid in connection with the importation into its territory of an originating textile or apparel good between January 1, 2004 and the date of entry into force of this Agreement for that Party. For purposes of applying this Article, the importing Party shall consider a good to be originating if the Party would have considered the good to be originating had it been imported into its territory on the date of entry into force of this Agreement for that Party.
Refund of Customs Duties. When an originating good is imported into the territory of a Party, without the importer of the good having applied for preferential tariff treatment at the time of importation, the importer may apply, no later than one (1) year after the date of numbering or acceptance of the customs import declaration, for reimbursement of any duty overpaid as a result of not having applied for preferential tariff treatment, by submitting to the customs authority:
