Refunds

Refunds of duty and Goods and Services Tax (GST) may be made 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.

Customs will assist you to complete an application for refund. Evidence to support any refund application will be required.

Goods on which import duty is paid and subsequently exported may also be eligible for a drawback of the duty and Goods and Services Tax (GST).

GST can only be refunded under drawback to a non registered person where the goods were faulty or wrongly supplied.