Devolución de derechos. Cuando el Incomex, previa investigación, determine que los derechos antidumping pagados por el importador son superiores al margen real de dumping , dispondrá la devolución del exceso correspondiente. Dicha devolución se efectuará por parte de la Dirección de Impuestos y Aduanas Nacionales, DIAN.
Decreto 991 de 1998 →In force
Article 33
Devolución De Derechos
Decreto 991 de 1998 · por el cual se regula la aplicación de derechos “antidumping”.
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