Refunds
Refunds of import duty may be made to importers 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 are destroyed, pillaged or lost prior to leaving Customs control.
To apply for a refund, complete the
Refund of Revenue form and lodge it, along with supporting documentation, at the Customs office where the goods were cleared. Refunds will not be issued where the amount of the refund is $50 or less.
Goods on which import duty is paid and subsequently exported may also be eligible for a
drawback of the duty.
Refunds of duty for broker deferred and cash clients will generally be made by cheque direct to the importer, except for cash clients where payment has not yet been received. In this instance, the entry can be adjusted to reflect the correct Customs charges.
Importers on deferred payment will have their accounts credited with the amount of the duty refund.
Clients who are registered for Goods and Services Tax (GST) purposes will not receive refunds of GST. The only exception is importers who are on deferred payment, where the refund application or request for adjustment is processed prior to due date of payment. In this instance, the GST adjustment can be made to the importer’s account.
Please note that GST overstated on broker deferred accounts, where the importer disputes the overpayment and the broker cannot recover the overpaid GST, require the broker to lodge an adjustment application with Customs. Applications should be made within one calendar month from the date of entry clearance. For detailed information about this process, contact the National Credit Control Unit in Auckland, phone 09-359 6521.
For further information about overpayment of Customs charges, please contact the audit section of your local Customs office.