Date 01/14/2014

Import Tax Refunds Pursuant to PNC 40: section 1302, the following shall apply:

  1.  Damaged, pillaged or faulty goods. Upon receipt of a written request within 30
    days of the goods' release from Customs control, the Director may authorize a
    refund of the whole or part of the import tax paid, where he is satisfied that any
    of the following conditions exist:
    • The goods have been damaged, pillaged, lost or destroyed during the
      voyage;
    • The  goods  have,  while  subject  to  the  control  of  Customs,  been
      damaged, pillaged, lost or destroyed; or
    • Owing to a fault or defect in any goods, the importer has received a
      reduction or a refund, in whole or part, of the price paid or to be paid
      for the goods.
    • Short shipments.
    • Change of import tax rates by legislation.
    • No refund or credit shall be allowed for imported goods after 30 days
      or one (1) month of the date of original entry.
  2. A service charge of $25.00 shall be assessed for the processing of any application
    for import tax refund regardless of the basis for such refund.