Simplified refund procedure: procedure for other declarants

Example

You received spare parts from Germany, but the shipment is incorrect. You send the spare parts back to the German consignor.

Simplified refund procedure for foreign returned goods which cannot be delivered:

If the declarant is unable to deliver consignments to the recipient, it can, in this case, apply to have the import taxes refunded via a simplified refund procedure. 

The following conditions must be met:

• The consignment is undeliverable. 
  A consignment is deemed to be undeliverable if the declarant was unable to deliver the consignment to the recipient (e.g. due to non-acceptance, address unknown, recipient deceased, etc.). The declarant is thereby unable to definitively fulfil the freight contract. 
• The entire consignment has remained in the safe custody of the declarant. 
• The declarant must provide evidence that the consignment could not be delivered.
• Evidence can be provided, for example, with a remark about the undeliverability and re-exportation on the invoice (a copy of which must be kept in the dossier) and/or with an extract from the Track&Trace system.
• The declarant is the authorised consignee and authorised consignor.

Simplified refund procedure: procedure with Swiss Post as authorised consignor (CH and FL)
Simplified refund procedure: procedure for other declarants
 

Domestic returns

For domestic returned goods (goods you have sent abroad and have received back), go to the following link: Domestic returned goods.

Procedure in the case of re-exportation with e-dec

• The declarant makes the binding request in the export customs declaration;
• Refund type 6 (other refund) and assessment type 4 (returned goods) have to be selected and the reason for re-exportation has to be indicated;
• Tariff heading: 9999.9999;       
• In addition to the export customs declaration, the declarant has to make an application for a refund of the import taxes. To this end, form 25.74 B has to be filled in and submitted to the customs office.

Procedure in the case of re-exportation with NCTS

• The declarant makes the binding request in the export customs declaration;   
• Export declaration: code 22;
• In addition to the export customs declaration, the declarant has to make an application for a refund of the import taxes. To this end, form 25.74 B has to be filled in and submitted to the customs office.

Procedure in the case of re-exportation with Passar

• The declarant makes the binding request in the export goods declaration;
• Compensation type 4 (returned goods with refund application);
• In addition, the following information must be provided in the export goods declaration with the data group "returned goods process":
      o Reference number of the import customs declaration,
      o Item number of the import customs declaration,
      o Reason for the re-exportation;
• In addition to the export goods declaration, the declarant has to make an application for a refund of the import taxes. To this end, form 25.74 B has to be filled in and submitted to the customs office.

 

Conditions for the application of the simplified refund procedure: Go to the following link Foreign Returned goods.