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Customs Procedures for Claiming Drawbacks
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What is a drawback on re-exported goods?
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A drawback is a procedure which provides for the partial refund or remittance of duties and taxes paid
for goods intended for re-exportation.
Drawbacks in the context of the Trade Tax Act and its regulations 1997 refer to goods that have been imported
in the country which are then re-exported after the applicable taxes have been paid. It is important that importers
meet the two essential requirements of the goods having been imported and then re-exported from a particular country.
Drawbacks are not remitted on damaged or spoiled goods.
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When should an importer claim for drawbacks?
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A claim for drawbacks must be submitted within three months from the date the goods were re-exported. The
importer or claimant claiming the drawback must make a declaration to Customs that the goods have indeed
been re-exported out of the country. However, it is important to note that only 7/8 or 87.5% of the duties
and taxes paid upon importation will be refunded to the claimant as drawbacks.
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How to apply for a drawback?
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The importer or claimant must submit a written request addressed to the Assistant Commissioner of
Customs, with supporting documents for which items the importer is claiming a drawback. These include:
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Copy of relevant Bills of Entry and Bill of Export
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Copy of all documents associated with that particular bill of entry and bill of export (i.e. invoice, Bills of Landing etc)
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Copy of Receipts for taxes paid on entry
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What are the conditions applicable when claiming drawbacks?
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Drawbacks for re-export enables importers to obtain refunds for import duties paid, subject to
the criteria and conditions as prescribed in the Trades Tax Regulations. These are as follows:
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Goods must be re exported in their original packing without having been used that is the goods
must be in the same condition as when they were imported
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There has been no change in the ownership of the goods from importation to the time of exportation
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Exportation of goods must be made within one year from the time of importation
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The trades tax paid on the goods must not be less than R1000/-
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What are the responsibilities of the claimant of drawback?
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It is the responsibility of the claimant to comply with Customs laws and regulations relating to the drawbacks. It
is therefore important to make a correct declaration and the re-exportation must meet all the requirements as
specified above. Making a false declaration is an offence under the law and if the claimant is found guilty of the
offence, is liable to not only forfeiture of the goods but also to a fine of R50, 000 or treble the amount of the
drawback claimed, whichever is the greater.
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Where do I go for more information?
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If you need further information or clarification on Drawbacks please visit any Customs offices or
contact us at this address:
Seychelles Revenue Commission
PO Box 50
Onion Mall
Victoria
Tel: 293737
Email: commissioner@ src.gov.sc
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