Highlight five circumstances under which customs duty paid might be refunded

Highlight five circumstances under which customs duty paid might be refunded

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i) When goods are returned to the seller.
ii) When goods are lost or destroyed by accidents.
iii) When goods are destroyed, damaged during voyage or while under customs control.
iv) When duty is paid in error or prepaid.
v) Where goods have been abandoned at the customs department by the importer who has paid duty.
vi) Where imports are used in production of exports or specified duty exempt goods.
vii) When duty is imposed on imports for privileged institutions or persons e.g. Prescribed international organizations such as World Bank, diplomatic missions etc.

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Wilfykil answered the question on February 15, 2019 at 07:37

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