... and for underpaid notification, the prize is a noddy badge
ANY IMPORTER who feels he has paid too high a rate of duty has the option of asking Customs to examine the goods without prejudice - and establish the right classification and rate of duty.
Customs will normally accede to this request, provided that certain conditions are complied with, according to the forwarding company Safcor's newsletter.
But it will cost you - both in time, effort and money.
You must apply in writing, and the entire consignment (all goods and packaging - whether unpacked or not) has to be available and clearly identifiable from the documentation.
If not, your application gets thrown out.
Customs will also decide where the examination will take place - either at your premises, or at the State Warehouse. And, if it's at the latter, it's up to you to cover all the transport, storage and travelling costs that may arise.
The examination must also be finalised within a 21-day window - or Customs slams the file closed and the matter lapses.
But Safcor also warns importers to beware of the opposite case - where duty is underpaid.
If you notice that duty is too low, suppliers' invoices contain errors or goods that have not been invoiced have been included in the consignment - then you should also inform Customs.
The reward for that is a noddy-badge.
Where such adjustments are made at the importer's initiative, this fact is endorsed on the relevant Voucher of Correction - and Customs do not impose penalties, is how that is expressed.
