Customs Duty and Import VAT Refunds — When and How Can You Reclaim Them?

Customs Duty and Import VAT Refunds — When and How Can You Reclaim Them?

Customs duty and import VAT are real costs — but in certain situations they can be reclaimed, or not need to be paid at all. We explain when a refund is available and how to claim it.

Questions and answers — customs duty and VAT refunds

What documents are needed to apply for a customs duty refund?

• A written application to the relevant Head of the Customs and Tax Office
• A copy of the SAD/PZC customs declaration with its MRN
• Proof of payment of the customs duty
• Justification for the application (e.g. a corrected invoice, a certificate of destruction, or a decision confirming incorrect classification)
• For goods returned to the UK: proof of re-export (a confirmed EAD)

Can I reclaim customs duty if I've returned goods to my supplier in the UK?

Yes — when goods are returned to the supplier, you can apply for a customs duty refund under the "re-export" procedure. Conditions:

• The goods are in an unaltered condition, or have been restored to their condition at import
• The application is filed within the deadline: 3 years (form C285 — overpayment/error) or 12 months (form C&E1179 — rejected goods) from notification of the customs debt
• The goods have not been used (other than to confirm the defect)

Refund rate: up to 100% of the customs duty paid. Import VAT is refunded separately by the tax office as part of a JPK correction.

What is inward processing, and who can use it?

Inward processing (IP) lets you import materials without paying customs duty and VAT, process them, and export the finished product. It's ideal for:

• Manufacturers importing raw materials and exporting finished goods
• Companies repairing equipment on behalf of overseas customers
• Contract manufacturers (assembly, packing)

An IP authorisation is required, along with detailed record-keeping of IP transactions. More on the financial benefits: easyclearance.pl/uslugi/import.