Common use of Refund of Import Customs Duties or Deposit Clause in Contracts

Refund of Import Customs Duties or Deposit. 1. Where an originating good is imported into the territory of a Party without a valid Certificate of Origin under this Agreement, the importer may apply for a refund of any excess import customs duties paid or deposit imposed, where applicable, within one year for the duties paid or within 3 months or such longer period not greater than one year as specified in the legislation of the importing Party for the deposit imposed, after the date on which the good was imported, on presentation of: (a) the valid Certificate of Origin, which shall comply with Article 38 (Certificate of Origin); and (b) other documentation related to the importation of the good as the customs authority of the importing Party may require; provided that the importer provides a written declaration at the time of importation that the good presented qualifies as an originating good. 2. No customs duties or deposit shall be refunded in the case where the importer failed to declare to the customs authority of the importing Party, at the time of importation, that the good was an originating good under this Agreement, even though a valid certificate was provided to the customs authority subsequently.