GlossaryEN1 min readUpdated: Jun 12, 2026

import tax refund

An import tax refund enables an importer to recover overpaid or improperly withheld import taxes (import VAT, customs duties) from the competent customs authority.

Last updated: 12 June 2026Published: 27 January 2026

Source: https://www.investopedia.com/terms/d/duty-drawback.asp

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Passar Hub: Everything on the new Swiss customs system

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An import tax refund enables an importer to recover overpaid or improperly withheld import taxes (import VAT, customs duties) from the competent customs authority. This arises from incorrect customs declaration, price corrections, reclassification of goods, or errors identified during clearance. The refund claim must be filed with supporting documentation (payment proof, export records, amended declarations) and is subject to statutory limitation periods – typically 3 to 5 years. Refund procedures are time-intensive; established freight forwarders often guide clients through the entire process to ensure successful recovery.

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⚡ Current 2026

Passar Hub: Everything on the new Swiss customs system

Passar replaces E-dec and NCTS. Passar 1.0 (export) is live, Passar 2.0 (import) starts from Q2 2026. Roadmap, ePortal registration, deadlines and FAQ — all on one page.

Passar 1.0Passar 2.0 → Q2 2026Passar 3.0 → Q2 2027

Passar Hub →Declar Info

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import tax refund

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Related Terms

import tax deferral refund

import duties refund

import tax waiver

import VAT refund

import VAT relief / import VAT waiver

Customs duty refund

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