Refund of Duties Regulations

33 An application for a refund of duties paid in error for the reason described in paragraph 31(b) must be supported by

• (a) proof of exportation in the form of

  • (i) a copy of a customs document presented to an officer of the customs administration of a foreign country respecting the importation of the goods into that country,

  • (ii) a copy of a document of a transportation company respecting the exportation of the goods, or

  • (iii) other documentation that establishes that the goods were exported; or

• (b) proof that the goods subject to the refund of duties were destroyed under customs supervision.