GlossaryEN1 min readUpdated: Jun 18, 2026
import tax refund
An import tax refund allows an importer to recover duties or import VAT that were overpaid or collected without legal basis.
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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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Definition & Explanation
An import tax refund allows an importer to recover duties or import VAT that were overpaid or collected without legal basis. Common triggers include incorrect tariff classification, post-clearance price adjustments, reclassification of goods following a ruling, or errors made by the customs authority itself. Claims must be submitted in writing with supporting documentation – typically proof of payment, the original and any amended customs declarations, and where required, evidence of re-exportation. Statutory limitation periods apply and vary by jurisdiction. Freight forwarders and customs brokers frequently manage refund claims on behalf of clients, as navigating the procedural requirements demands both technical knowledge and administrative persistence.
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Passar Hub: Everything on the new Swiss customs system
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