Application for Customs Duty/Interest Refund

It is essential to note that the submission deadlines for refund claims may vary based on the type of transaction and customs regulations. Typically, claims must be submitted within a year of the payment of duties. Ensure to consult the current year's customs guidelines for specific dates.

The purpose of this form is to provide a standardized process for importers and exporters to reclaim excess customs duties or interest. It serves to document the claim clearly, enabling customs officials to review and process requests efficiently. By filling out this application form, users can ensure their claims are properly articulated and supported by the necessary documentation.

• 1. Import/Export document: Number and date of the Bill of Entry, Shipping Bill, or Purchase Invoice.
• 2. Duty deposit reference: Details of the cash or deposit number and date.
• 3. Description of goods: A brief description of the goods involved in the claim.
• 4. Name and addresses: Details of the importer, customs house agent, and applicant.
• 5. Refund Claim under: Cite the specific section of the Customs Act under which the claim is being filed.
• 6. Ground of claim: Specify the reason for the refund claim, including reassessment, shortage, etc.
• 7. Amount of refund claim: The total amount being claimed.
• 8. Modvat credit availed: Details of any Modvat credit related to the claim.
• 9. Enclosures: List of supporting documents to attach with the claim.
• 10. Further details: Space to provide any additional relevant information.
• 11. Previous claims: Details regarding any prior claims against the same document.
• 12. Personal hearing: Indicate whether a personal hearing is requested.
• 13. Duty paid under protest: Indicate if the duty was paid under protest with registration number.
• 14. Declaration: An affirmation of the accuracy of the information provided.

Failing to submit this form can result in the loss of your claim for a refund of customs duties. It is crucial to follow the form instructions accurately to avoid delays or denials in processing. Ensure all fields are completed, and all documents attached to prevent complications.

• Incomplete Information: Missing or incorrectly filled sections can lead to application rejection.
• Lack of Evidence: Failure to provide supporting documents may hinder the claim's validity.
• Delay in Processing: Incomplete submissions can cause significant delays in claim processing.

• 1. Overpayment of Duties: To reclaim any customs duties that have been overpaid.
• 2. Shortage Claims: For claiming refunds on goods that were short-landed.
• 3. Modvat Credit: To seek refunds applicable to Modvat credits.
• 4. Administrative Errors: For cases where clerical errors have affected the duty assessment.
• 5. Returns of Goods: To claim refunds for duties on returned goods.