|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|147. Refund of certain duties on returned or destroyed goods.|
|Refund of certain duties on pillaged, etc.. goods and of duty paid in error.||Rebate of certain duties on damaged goods.|
|Refund of certain duties on returned or destroyed goods. 10 of 1986, s.8, 8 of 1991, s. 20.||147. (1) Subject to section 146 (2) and to such conditions as the Commissioner may see fit to impose, where it is shown to the satisfaction of the Commissioner -
(a) that goods were imported in pursuance of a contract of sale and that the description, quality, state or condition of the goods was not in accordance with the contract; and
(b) that the importer with the consent of the seller either -
(i) returned the goods unused to the seller and for that purpose complied with the provisions of section 64 as to entry as if they had been goods to which that section applies; or
(ii) destroyed the goods unused,
the Commissioner shall refund any duty paid on the importation of the goods.
(2) No refund of duty shall be granted under subsection (1) unless the person claiming the refund presents a claim within a period of twelve months from the date of the payment of the duty.
(3) Nothing in this section shall apply to goods imported on approval, or on sale or return, or other similar terms.