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What’s New?

26 March 2020 – Limitation of refunds and drawbacks received by the Controller in terms of Section 76b which falls within the period 27 March 2020 to 16 April 2020

22 May 2018 – Electronic Data Exchange (EDI) submission of vouchers of correction and declaration of determination numbers and proofs of origin for refund purposes

What is it?

Refund
A general refund application in terms of Section 76 will be considered from any applicant who contends that he/she has paid any duty/levy for which he/she was not liable to e.g. incorrect rate of exchange/tariff item/value etc, used.

Drawback 
A drawback or a refund of the ordinary customs duty/levy actually paid on entry for home consumption or any imported goods described in Schedule No. 5 will be considered to be paid to a person who paid such duties or any person indicated as prescribed in Section 75.

How to apply for  Refund / Drawback?

Refunds
A refund can be applied for if the duty was paid in error by using for example the incorrect tariff heading, due to a clerical error on an incorrect calculation or the value of the goods have been cleared incorrectly. Declarations must be amended and submitted electronically to SARS. CR1 and supporting documents must be scanned and attached to case. You can refer to the Clearance declaration policy and Customs Refunds and Drawback policy for more detailed information.

Drawbacks
Drawbacks can be applied for on a DA 66, supported by the necessary documentation. Certain drawbacks items 501.00 -521.00 requires, registration prior to the export of goods. Handed to the Controller/Branch manager in whose control area the client conducts their business. Drawback item 521.00 application is subject to a permit issued by ITAC at time of submission of the application. Any drawback application can only be submitted once the final product has been exported. Proof of export is prescribed in the clearance declaration policy. Export declarations must have the correct CPC and drawback item inserted prior to the goods are exported from South Africa.
 
Top tip: Certain drawback items might require registration as prescribed in Schedule 5. For further details on registration, you can refer to the Registration, Licensing and Designation policy.

Time period
Refund and drawback applications are time sensitive and the period during which the import duty must or may be claimed is limited as prescribed in Section 76B.

Amounts incorrectly refunded
Amounts incorrectly paid out must be recovered in terms of Section 76A. An amended declaration must be processed adjusting the amount (under entry) on the specific import declaration line and duty.
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