Where an amount is paid using ASYCUDA World and such amount is found to be in excess of the duties payable, the Comptroller shall take the necessary steps to refund the excess collected.
- In a case where Customs is responsible for receiving payments for other agencies, refunds of such payments must be processed by the relevant agency.
- The declaration will first be reassigned to the proper officer who will be responsible for modifying the declaration. The modification of the declaration will require a re-assessment of the duties and taxes and all affected tax codes will be reflected on the new assessment notice.
- The Declarant/importer will use the new assessment notice to prepare an application for refund of duties using a prescribed form.
- The claim must be submitted to the Comptroller of Customs or designated revenue officer who will approve or reject the claim. If the claim is approved and the amount was not paid with a prepayment account, a refund receipt is processed in ASYCUDA and given to the applicant for submitting a claim to the Government Treasury.
- If the amount was paid using a pre-payment account, the refund will be paid into that account automatically.
- The Government treasury may access ASYCUDA to validate the authenticity of the refund receipt and verify the Customs approver.
- In the case of cash payment, the applicant may request that the refundable amount be deposited in a prepayment account to be used against future payments of Customs duties and taxes.