In cases where provisions of other related laws and administrative regulations provide for refund of customs duties, the customs shall return the customs duties in line with the competent provisions.

The customs shall verify and notify the taxpayer to handle the return formalities within 30 days upon accepting the application for return of tax.

The customs shall verify and notify the taxpayer to handle the formalities related to the refunding of the overpaid part within 30 days upon accepting the application for duty refund.

In developing countries, tax holidays, exemptions from import duties and duty drawbacks are more prominent.

(f) Refunds of overpaid taxes

Income tax (under the Tax

The taxpayer shall handle the related tax refund formalities within 3 months, starting from the day of receiving the notice.

The taxpayer shall handle the related duty refunding formalities within three months upon receiving the notice.

3. Urges those member States which have outstanding balances on foreign tax accounts receivable to provide the reimbursement due as quickly as possible

(ii) If the amount of such income taxes exceeds the amount of staff assessment, the Secretary General may also pay to the staff member the amount of such excess

reimbursement of taxes to staff members who may be subject to national taxation in respect of their CCD emoluments and

1. Taxation and customs

Reimbursement of taxes and other charges

Office des douanes et accises

Temporary tariff rate may be applied to imported goods within a specified period of time.

Extensive negotiations are expected on the number of tariff bands, the criteria for setting such tariff bands and the modalities for reducing tariffs in each band.

In cases where the customs discovers that it has surcharged duties, it shall notify the taxpayer to handle the related formalities of duty refund.

(a) Substantial reductions of tariffs, the rolling back of tariff peaks and the removal of tariff escalation

(d) Income tax refund policy

Foreign tax accounts receivable

Calculating formula for ad valorem is duty payable customs value x tariff rate

In cases where a taxpayer discovers overpayment of duties, it may, within one year starting from the day of duty payment, request the customs in writing to return the overpaid duty together with interests accruing on the same amount of current deposits in banks.

Market access Tariffs and non tariff barriers

6. Urges those Member States that have outstanding balances on foreign tax accounts receivable to provide the reimbursement due as quickly as possible

2. goods for which export duties have been paid are transported into the country without changing state due to quality or specification problems, and for which taxes of domestic links returned upon exportation have been paid

The operation of the drawback scheme has been improved.

3. import duties and domestic taxes.

3. goods for which export duties have been paid fail to be exported due to certain reasons, and an application has been filed for customs declaration back into the country.

Head, Division of International Taxation, Department of Tax and Custom Duties Policy, Ministry of Finance.

There is no income tax, and customs duties account for about 35 per cent of government revenues other significant revenue sources are company fees, land and stamp taxes, employment tax, a hospital levy, vehicle licence fees and taxes on hotel occupancy, passenger departures and cigarette sales.

Export duties are not included in the customs value.

Chow Kwong (Hong Kong), Customs and Excise Department

In the case of reduction, exemption, or refunding of import duties and levying of import duties not paid, as well as levying of import duties on imported articles allowed for temporary entry, the related provisions of this set of regulations on levying of import duties on goods shall be referred to in the actual implementation.

Meanwhile, with the reduction of general tariff level, especially the import tariff reduction of medicine and consumer goods, the taxable items and tax rate for import tax on imported goods would be reduced accordingly.

However, there is a VAT refund scheme for tourists, who may claim the refund on certain items purchased in Thailand.

Shopping and customs clearance, as well as tax refund for foreign tourists would expedited, and the requirement for voluntary tax declaration of imported goods shall be strictly implemented according to the law.

The GSP rate is half of the MFN rates and subject to tariff quotas.

A taxpayer may apply for return of customs duties within one year upon the payment of customs duties under any of the following circumstances, notify the customs in writing of its reasons, and provide the original certificate of duty payment and related materials

In application of the agricultural safeguard clause, the US tariff specifies additional duties so that imports above the tariff quotas are subject to progressively higher tariff rates the lower the actual export price.

All items should be exempt from tax and customs duty.

For import goods subject to TRQ administration as specified by the State, the TRQ rate will be applied within the tariff rate quota, and the provisions of article 10 and 11 of this set of regulations shall come into play in terms of the application of tariff rate of imported goods going beyond the tariff rate quota allowed.

In many cases, processing industries have, however, access to zero or low duty imports of their raw materials under tariff quotas or autonomous tariff suspensions.

In cases where the import duties have been levied on imported materials according to the State regulation for processing trade when they enter into China, and the products manufactured with the imported materials or imported materials are exported within the specified period of time, the customs shall return the duties levied at the time of entry according to the relevant regulations.

This tax credit replaces the family benefits program, the non refundable tax credit for dependent children and the tax reduction for families.

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