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	Granting of Refund  Refund Application
	Back to Top Granting of Refund       duty-paid goods exported from HKSAR with the written consent of the Commissioner of Customs and Excise provided that the duty refunded shall in no case exceed the duty paid on the goods; duty-paid goods imported that the description, quality, state or condition not in accordance with the contract of sale or damaged in transit and subsequently destroyed in HKSAR or returned to the supplier outside HKSAR with the written consent of the Commissioner of Customs and Excise; duty-paid goods used in manufacture of dutiable goods provided that the duty refunded shall in no case exceed the duty paid on the goods; duty-paid goods supplied for consular use; duty-paid goods drawn as samples for analysis by the Government Chemist; reasonable quantity of duty-paid fuel placed in the fuel tank of any pleasure vessel of more than 60 tons net register and for use by that vessel in reaching an identified port outside HKSAR; and duty-paid light diesel oil used in franchised buses and support vehicles
	Back to Top Refund Application   Applicant should furnish the application form (CED28A/CED314) for refund of duty together with all relevant supporting documents to the following address : - Customs & Excise Department Office of Dutiable Commodities (Record & Statistics Unit) 7/F., Harbour Building 38 Pier Road, Central Hong Kong (Tel: (852) 2852 3281)