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Q.1Under what circumstances can I apply for a repayment of duty?
A.1

Repayment of duty is governed by the Dutiable Commodities Ordinance, Chapter 109 (Opens a new window) and the Dutiable Commodities Regulations, Chapter109A, Laws of Hong Kong (Opens a new window) . The following lists out the circumstances under which a permittee is entitled to repayment of duty:

  • shortages / breakages of duty-paid goods;
  • duty overpaid due to incorrect assessment;
  • duty paid on denatured spirits or denatured methyl alcohol;
  • cancellation of duty-paid permits;
  • overpayment of an issued duty-paid permit;
  • withdrawal of an un-issued duty-paid permit; and
  • wrong payment of an incorrect EDI bill reference number.
Q.2How can I apply for a repayment of duty?
A.2

The public could obtain a copy of the application form from the Office of Dutiable Commodities Administration or download a copy from our website under Public Forms. The completed application form, together with relevant supporting documents, should be returned to the corresponding unit of the Office of Dutiable Commodities Administration.

The relevant details are tabulated as follow:

Name of form Application for return of overpaid/un-reconciled amount under EDI permit Application for refund of duty
Form no. CED 369 CED 28A (Opens a new window)
Applications Repayment of duty under circumstances (v) - (vii) of A.1 Repayment of duty under all others circumstances
Responsible unit Customs and Excise Department
Licence and Permit Division
Customs and Excise Department
Excise Statistics and Research Division
Office address 3/F, Customs
Headquarters Building
222 Java Road, North Point
Hong Kong
3/F, Customs
Headquarters Building
222 Java Road, North Point
Hong Kong
Q.3What are the documents required for making an application for refund / repayment?
A.3

The following is a list of documents that are generally required to substantiate the claim of refund / repayment of duty:

  • an explanation of the incident and the justification for refund / repayment;
  • copies of the permit under claim and executed permit advice;
  • purchase order and invoice;
  • payment records;
  • bill of lading; and
  • letters of confirmation from the supplier / bonded warehouse.

The above list is not exhaustive. The successfulness of each claim is judged on its particular circumstances and the claimant may be required to provide further documents upon request by the Department.

 

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Repayment of Duty