GlossaryEN1 min readUpdated: Jun 22, 2026

Customs duty refund

Unlike duty remission or suspension, a customs duty refund presupposes that import duties have already been paid – the customs authority then reimburses all or part of that amount.

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Last updated: 22 June 2026Published: 19 June 2025

Source: https://en.wikipedia.org/wiki/Duty_drawback

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Passar Hub: Everything on the new Swiss customs system

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Definition & Explanation

Unlike duty remission or suspension, a customs duty refund presupposes that import duties have already been paid – the customs authority then reimburses all or part of that amount. Common grounds include re-exportation of cleared goods, an error in the original duty assessment, or a documented overpayment. Certain procedures, notably inward processing, can also give rise to a refund entitlement where processed products are subsequently exported to a third country. Claims must be submitted in writing to the competent customs office, generally accompanied by the customs declaration and proof of payment. Time limits are strictly enforced: in most jurisdictions, a missed deadline extinguishes the entitlement with no remedy available.

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