You can apply for a refund of duty when:
duty is paid in error
a concession is later approved for the goods
the goods are of faulty manufacture
the goods were in a damaged or deteriorated condition prior to leaving Customs' control
the goods were destroyed, pillaged or lost prior to leaving Customs' control.
To apply for a refund, complete an Application for refund of revenue (NZCS 223) form and send it, along with supporting documentation, to the Customs office where the goods were cleared. Refunds will not be issued where the amount of the refund is NZ$50 or less.
The following rules apply for refunds:
If you are paying cash, and your payment has not yet been received, we will adjust your entry to reflect the correct charges.
If you use the deferred payment scheme your account will be credited with the amount directly.
If you are registered for GST purposes, you will not receive refunds of GST. The only exception is for those importers who are on the deferred payment scheme where your refund application for adjustment is processed prior to the due date of payment. In this instance, the GST adjustment can be made to your account.
If you have applied for a GST refund and use a broker deferred credit facility, your broker will need to lodge an adjustment application with us. Applications need to be made within one calendar month from the date of entry clearance. For more information contact the National Credit Control Unit in Auckland, phone +64 9 927 8607.
For more information on refunds of duty and GST contact the Trade Assurance section of your local Customs office.
This detail was last updated on
Thursday, 28 November 2013