Refund of Customs Duty and Import VAT
Where it has been established that the goods declaration or in the assessment of the customs duties and/or VAT there has been a collection or recovery of an amount of customs duties and/or VAT less or more than that legally payable, BURS usually accepts correction of the errors and collect or refunds the amount underpaid or overpaid.
A refund application form, CE 66, must be submitted within 6 months and 3 months for customs duties and VAT respectively from the date of payment. The application form should be submitted at the Customs Office where the transaction that resulted in the need for a refund was processed. The following are the necessary supporting documents for processing a refund:
- A copy of the Customs bill of entry relating to the importation/exportation of such goods.
- All supporting documents used at time of import/export, including invoices, transport documents and exemption certificates.
- A copy of BURS receipt issued at time of payment
- Comprehensive worksheet indicating how the duty amount claimed was calculated
- Examination report/certificate by customs Officer
- A Voucher of Correction, SAD 503
- Original destruction certificate, where goods have destroyed under Customs supervision, where necessary
- Any other document as BURS may request.
