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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 Duty Drawback The Customs Act and the Excise Act make provisions relating to Drawback of Duty in certain circumstances and in relation to certain classes of goods. (i) Where an excisable product manufactured in PNG using imported material as inputs and for which import duty has been paid on is exported, the exporter and or the manufacturer is, upon export of the goods, entitled to a refund of the duty paid for the materials used in the manufacture of the exported goods. This is called a duty drawback relating to an imported material. (ii) Where imported goods for which duty has been paid is exported, a duty drawback application can only be made where the imported goods are in it's original packaging in which the goods were imported and that the goods are re-exported within three years of being first imported. (iii) Excisable goods in respect of which excise duty has been paid and the goods are exported, application for excise duty drawback can be lodged with Customs within 14 days of the date on which the entry for export of the goods was passed at Customs. Remission of Excise Duties Remission of excise duty is allowable under the Excise Act: (i) Where there has been an excess (leftover) of raw material used in the manufacture of excisable goods; or (ii) An imported material (inputs) intended for manufacture of an excisable product whilst still under Customs control becomes unfit to be used for the manufacture of the excisable product(s); or (iii) An manufactured excisable product whilst under Customs control becomes unfit for human consumption or such a product over stays its consumption life period whilst still under Customs control; Application for remission of Excise duty must be made to Customs. Such an application must state clearly the nature of the product and upon approval by Customs such a material or goods shall be destroyed under Customs supervision using any method approved by Commissioner for Customs upon application. This means that Excise duty is not payable on such a product or such material. Fuel Rebate Scheme In considering the cost of operation in the local Fishing Industries the Government offered this incentive solely for registered local fishing vessels that are involved in fishing in the high seas. The incentive provides for a 50% fuel rebate or discount when a PNG registered Fishing vessel purchases fuel from any fuel depot in the country. An original signed and approved certificate issued by Customs must evidence such purchases. View and Print Duty Refunds (Refunds.PDF 26,637KB)

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