OFGIF3200 | Procedure tables: refund of customs charges paid at importation

Refund of customs charges paid at importation

On occasions goods may be imported as gifts which qualify for relief, but because the recipient is unable to provide satisfactory evidence of eligibility, or is unaware of the relief, customs charges due at time of importation are paid. Facilities exist to repay these charges where it can be shown that the recipient of the goods is entitled to the relief.

You may wish to check the following that:

• applications for refund of charges are supported by adequate documentation

• the conditions for relief are met

• the application is accompanied by proof of payment