Measure

A refund of an export levy can be requested within five years of payment, and the Commissioner can extend this period if unforeseen circumstances prevented timely submission. Refunds may not be granted if the levy was paid correctly, the exporter failed to declare customs properly, or if the refund amount is below a set minimum, and any refunds made in error must be repaid if demanded.

Refunds

15. (1) A refund of an export levy paid in terms of this Act may be granted by the Commissioner on a written request submitted to Commissioner by the person concerned, within five years from the date of liability of the export levy concerned.

(2) The Commissioner may extend the period referred to in subsection (1), if the person concerned demonstrates to the satisfaction of Commissioner that he or she was prevented from submitting his or her request within the time limit referred to in that subsection due to unforeseeable circumstances.

(3) The Commissioner may not authorise a refund under this section, if the -

(a) export levy was paid in accordance with the assessment practice prevailing at the date of the payment; or

(b) exporter has failed to make a customs declaration as required by section 9.

(4) If the amount to be refunded under subsection (1) is less than N$100 or less than such amount as the Minister may determine by notice in the Gazette, the amount so determined may not be refunded.

(5) If any refund in terms of this Act is due to an exporter who has failed to pay any amount of tax, additional tax, duty, levy, charge, interest or penalty levied or imposed under this Act or any other fiscal legislation administered by the Commissioner, the Commissioner may set off any amount which has become refundable to the exporter under this section against the amount which the exporter has failed to pay or is required to pay.

(6) A refund of export levy, any interest or late payment collected at the time of payment of such levy, does not give rise to the payment of interest by the customs authority.

Considering refund request

16. The Commissioner must consider a request for a refund made under section 15 within 30 days of the date of submission of the request and may -

(a) approve the request and pay the refund to the person concerned; or

(b) refuse the request and in writing notify the person concerned of such refusal.

Refunds made in error

17. (1) Where a refund is in terms of section 15 made in error the initial debt becomes due once more and the customs authority must in writing notify the exporter concerned of the -

(a) error;

(b) amount of export levy, interest or penalties due; and

(c) due date for payment.

(2) If the customs authority refunded an export levy which was in excess of the amount due to be refunded, the person concerned must on the written demand by the Commissioner repay the excess amount.