|
 INDIRECT TAXES - Duty Refunds
(click on
heading below then click again)
 Refund of Import Duties
Refund
of Excise Duties
Provision
for Offset
Duty Drawback
Remission of Excise Duties
Fuel Rebate Scheme
Refund
of Import Duties
The refund, rebate or
remission on duty paid goods is allowed provided that the applicant makes an
application within (14) days after taking delivery of the goods from the
control of Customs and no later than (12) months after the date on which the
duty was paid.
An
application for remission of duty under section 104 (Refund Of Duty) of the
Customs Act shall be made before the goods leave the control of Customs. The
application for refunds, rebates, or remissions of duty shall be made in
writing; and be delivered to the Collector at the Port where the duty was
paid or is payable; and should state clearly as far as practicable, the
nature and particulars of the claim and may be made in Form 55 or 56, as the
case requires.
Refund
of Excise Duties
Where Excise duty is over
paid because of the use of a wrong rate, double payment, calculation error,
quantity error or damaged whilst still under Customs control or had over
stayed its life period whilst still under Customs control or under any
circumstances that is explainable to the satisfaction of Customs; an
application for refund can be lodged with Customs for refund of the duty
within 14 days of the date when entry for that particular consignment was
first passed at Customs.
Provision
for Offset
The Customs Act and the
Excise Act have had amendments made to allow offset of duty against any tax
owed by the State. This is an available means of having refunds made. Where
an application for refund is received and is approved by Customs, the
component of the duty in the refund can be offset from the company's next
payment of Excise duty to Customs. The manufacturer simply advises Customs
and indicates on the face of the entry of the amount of excise duty to be
offset under the Offset provision.
  View and Print Duty Refunds
(Refunds.PDF 26,637KB)
|
