In principle, the customs authorities can refund or waive import duties if the statutory requirements are met and you submit an application. You will receive a refund of tax already paid, and a remission of tax that you have not yet paid.

On application, the customs authorities check whether the statutory requirements for a refund or remission are met. If your application does not meet the formal requirements - for example, the correct form of the application or compliance with deadlines - the customs authorities must reject it without examining the factual grounds.

If, after examination by the customs administration, you are entitled to a refund, you will be reimbursed the excess duty paid.

Who can submit an application?

You can apply for repayment and remission if you

• you have actually paid the duties
• you are the person liable to pay the levy, or
• you are the person who has assumed the rights and obligations of the tax debtor, for example a legal successor.

With a power of attorney, a representative of one of the above-mentioned persons may also apply for repayment and remission. Payment to the representative person is only possible if this is regulated by the power of attorney.

The customs authorities may also repay or remit duties demanded without an application. This applies if the customs authorities themselves establish that the duties demanded were

• were not legally owed
• the levy was based on an error on the part of the customs authorities, or
• if special circumstances can be identified which justify repayment and remission.