In principle, the customs authorities can refund or remit import duties if the statutory requirements are met and you submit an application. You will be refunded tax duties that you have already paid and remitted duties that you have not yet paid.

Upon application, the customs authorities will check whether the statutory requirements for a refund or remission have been met. If your application does not meet the formal requirements - e.g. correct form of the application or compliance with deadlines - the customs authorities must reject it without examining the factual reasons.

If, after the customs authorities have examined your application, you are entitled to a refund, you will receive the excess duties paid back.

Who can submit an application?

You can submit an application for reimbursement and remission if you

• have actually paid the duties,
• you are the tax debtor or
• 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 the above-mentioned persons can also submit the application for reimbursement and remission. Payment to the representative is only possible if this is regulated by the power of attorney.

The customs authorities can also refund or remit duties claimed without an application. This applies if the customs authorities themselves determine that the requested duties

• were not legally owed
• the collection is based on an error by the customs authorities or
• if special circumstances are recognizable that justify a refund and remission.