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It may be possible to claim repayment of import duty, excise and
VAT on goods which have been refused by the importer because they
are defective; or were damaged before clearance by Customs; or do
not comply with the terms of the contract.
Repayment of customs duty may also be
allowed in certain special situations. For instance, goods which
were sent in error; which failed to get an expected relief; which
were wrongly ordered; or which are unsaleable or unusable because
of official measures taken after entry for free circulation, etc.
Before repayment will be considered; the goods must not have been
used more than was necessary to establish that they were faulty
or did not comply with the contract; the goods must not have been
sold or offered for sale before they were found to be faulty or
not in accordance with contract; claims must be made within 12 months
of the date of entry for free circulation and for a de minimus amount.
If the claim is accepted the goods must be exported from the EU;
or placed in a customs warehouse; or free zone; or destroyed under
Customs supervision.
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