Section 3: Discount rights.

1. In order to take account of the resources and expenses of debtors or other special circumstances in the case of those whose profession is to carry out customs formalities on behalf of others, total or partial remission of tax penalties imposed by the courts may be granted by the customs administration. 2. Applications for remission are investigated by the customs administration and submitted to the president of the court…

The administration may, taking into account the economic and social situation of the debtor, his good faith and the circumstances that led to the late payment, grant total or partial remission of the sums due in respect of the late payment interest referred to in article 440 bis and the increases provided for in this code.