Refund of Duties Regulations

33.1 An application for a refund of duties under paragraph 31(c) must be supported by

• (a) a copy of a commercial invoice or similar document that substantiates that the goods subject to the refund of duties

  • (i) are the goods on which the duties were paid, and

  • (ii) were, at the time they were released in accordance with the Act, goods described under section 21.1 of the Customs Tariff; and

• (b) evidence that substantiates that the importer is authorized under the Excise Act, 2001 to import the goods.