GlossaryEN1 min readUpdated: Jun 26, 2026

import duties refund

When import duties and import VAT have been paid incorrectly or in excess, the import duties refund procedure allows the importer to recover those amounts, in whole or in part.

Quick Answer

Last updated: 26 June 2026Published: 27 January 2026

Source: https://www.zoll.de

Category

Logistics Concept

Reading time

1 min

Words

128

Mentioned in

–

Definition & Explanation

When import duties and import VAT have been paid incorrectly or in excess, the import duties refund procedure allows the importer to recover those amounts, in whole or in part. Typical grounds include return of goods to the country of origin, correction of a wrongly applied tariff classification, or entitlement under approved drawback programmes. The claim must be filed with the competent customs authority within the prescribed time limits and supported by complete documentation covering the goods, the payments made, and the grounds for refund. Processing often takes several months, and missed deadlines generally result in permanent loss of the entitlement. An import duties refund should not be confused with a duty relief or exemption, which reduces or waives the liability upfront rather than recovering amounts already paid.

Next steps

Tools that match this term

Find HS codeDetermine the tariff number for customsOpen Calculate customs valueWork out import duties and customs valueOpen Calculate volumetric weightDetermine the chargeable weightOpen

Related Terms

You might also be interested in these terms

import tax deferral refund

Importers and freight forwarders claim an import tax deferral refund when deferred import duties are to be returned because the un…

Learn more

import VAT refund

Importers, freight forwarders, and tax managers regularly handle import VAT refund claims when a business recovers VAT already pai…

Learn more

import tax refund

An import tax refund allows an importer to recover duties or import VAT that were overpaid or collected without legal basis. Commo…

Learn more

import tax waiver

An import tax waiver comes into play when a customs authority forgoes collecting import duties that have been assessed but not yet…

Learn more

Import Duty Recovery Programs

Import duty recovery programs come into play when businesses process large shipment volumes over extended periods—conditions under…

Learn more

duty drawback (customs duty refund)

Duty drawback allows a manufacturer or exporter to recover import duties already paid on goods that are subsequently processed and…

Learn more

Logistics knowledge straight to your inbox

Weekly: Top news, industry facts and insights from the world of logistics – free.

import duties refund

Next steps

Related Terms

import tax deferral refund

import VAT refund

import tax refund

import tax waiver

Import Duty Recovery Programs

duty drawback (customs duty refund)

Logistics knowledge straight to your inbox

Community Questions & Answers