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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Last updated: 18 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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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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Find HS codeDetermine the tariff number for customsOpen Calculate customs valueWork out import duties and customs valueOpen Compare IncotermsClarify duties, cost and riskOpen Calculate transit timeEstimate duration per transport modeOpen

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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 duties refund

import tax deferral refund

import VAT refund

import tax waiver

Import Duty Recovery Programs

duty drawback (customs duty refund)

Passar Hub: Everything on the new Swiss customs system

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