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.

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Last updated: 26 June 2026Published: 27 January 2026

Source: https://www.zoll.de

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Logistics Concept

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1 min

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128

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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.