preferential duty drawback with retroactive effect
Quelle: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/drawback-duties_en
A retroactive preferential duty drawback refers to a procedure where duties or charges paid under a preferential regime can be refunded retroactively under certain conditions. The aim is to allow exporters to reclaim duties on goods or inputs that are later exported or utilized under preferential treatment.
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