(i)

duty-paid goods exported with the prior consent of the Commissioner

(ii)

description, quality, state or condition of duty-paid goods not in accordance with the contract of sale or duty-paid goods having been damaged in transit; and the goods destroyed or returned to the supplier outside Hong Kong with the prior consent of the Commissioner

(iii)

duty-paid goods used in the manufacture of dutiable goods

(iv)

duty-paid goods supplied for consular, etc. use

(v)

duty-paid goods drawn as sample for analysis by the Government Chemist

(vi)

duty-paid fuel for used by pleasure vessels of more than 60 tons net register in reaching an identified port outside Hong Kong

(vii)

duty-paid light diesel oil used for bus service provided by franchised bus companies, Kowloon-Canton Railway Corporation or MTR Corporation Limited

Repayment of duty under other circumstances:

(i)

shortages/breakages of duty-paid goods

(ii)

duty overpaid due to incorrect assessment

(iii)

duty paid on denatured spirits or methyl alcohol

(iv)

cancellation of duty-paid permits

(v)

overpayment of an issued EDI duty-paid permit

(vi)

withdrawal of an un-issued EDI duty-paid permit

(vii)

wrong payment of an incorrect EDI bill reference number

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 appropriate application forms and the responsible units are as follows:

Name of form	Application for refund of duty on fuel used by pleasure vessel over 60 tons net register under Dutiable Commodities Ordinance, Cap. 109	Application for return of overpaid/un-reconciled amount under EDI permit	Application for refund of duty
Form no.	CED 314	CED 369	CED 28A
Applications	Refund of duty on fuel for used by pleasure vessels only	Repayment of duty under circumstances (v) - (vii) above	Refund/repayment of duty under all others circumstances
Responsible unit	Excise Statistics and Research Division	Licence and Permit Division	Excise Statistics and Research Division
Office address	7/F, Harbour Buidling, 38 Pier Road, Central, Hong Kong	2/F, Harbour Buidling, 38 Pier Road, Central, Hong Kong	7/F, Harbour Buidling, 38 Pier Road, Central, Hong Kong

The claimant has to provide all relevant documents to substantiate his claim. The following is a list of documents that are normally required:

-

An explanation of the incident and the justification for refund / repayment

-

copies of the permit under claim and executed permit advice

-

purchase order

-

invoice

-

payment records

-

bill of lading

-

surveyor's report

-

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 C&ED's request.

For enquiries on refund or repayment matters, please call 2852 3281 (liquor and hydrocarbon oil) or 2852 3279 (tobacco and denatured alcohol) of the Excise Statistics and Research Division; or 2852 3049 of the Licence and Permit Division for overpayment under duty paid permit.