Business tax – form

Import and export: repayment or remission of charges on rejected imports (C&E1179)

Use form C&E1179 to claim for repayment or remission of customs charges paid on rejected imports.

Document

Claim for repayment or remission of Import Duty, CAP charges, ADD charges, VAT and Excise Duty paid on rejected imports (C&E1179)

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Detail

Use form C&E1179 to claim repayment or remission of customs charges on goods which are:

  • not in accordance with contract
  • defective
  • damaged before customs clearance

When you submit this form you must also send:

  • a copy of the import invoice
  • documentary proof of entitlement
  • a worksheet showing how you’ve calculated the amount to be repaid or remitted, if your claim relates to only part of the imported consignment

Refunds and waivers on customs debt
Find out about repayment and remission of customs duties under the Union Customs Code (UCC), and how to apply.