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Surplus proceeds from the sale of goods of overdue declaration or duty payment shall be returned to the duty payers according to the Customs Act. What documents are required to apply for refund?

The duty payers refer to the consignees, holders of bills of lading or the goods. They shall enclose the following documents when applying for the refund:

1. Bills of Lading endorsed by the operator of the vehicles delivering such goods;

2. Other certificates for goods subject to restriction; and

3. Provided the consignees are corporate legal persons, photocopies of business registration certificates, company seals and seals of representatives are required. Photocopies of ID are required if the goods are imported in the name of private persons.


Contact Point:Classification & Valuation Section I, Clearance Division I

TEL:+886-3-383-4265 ext. 204


Issued:Clearance Division I Release date:2022-07-28 Click times:90