40Amount of claim for drawback of import duty

40 Amount of claim for drawback of import duty

(1) For paragraph (b) of items 3 and 4 of the table in section 37, this section sets out how to work out the amount of a claim for drawback of import duty. (2) The amount of a claim for drawback of import duty paid on the exportation of goods must not exceed the amount of import duty: (a) paid on the goods; or (b) for manufactured goods—paid on the relevant imported goods used in the manufacture of the manufactured goods; or (c) for processed or treated goods—paid on the relevant imported goods subjected to a process or treatment for the purpose of producing the processed or treated goods. (3) The amount of the claim may be worked out by reference to the amount of import duty paid on identical goods that were imported on a previous occasion by the person making the claim. (4) If: (a) the amount of import duty paid on the goods is not known by the person making the claim; and (b) an amount of quantitative duty does not apply to the goods; the amount of the claim may be worked out using the formula: Start formula Price paid times 0.3 times Rate of import duty end formula where:

price paid means the price paid for the goods by the person who was the owner of the goods when the goods were exported.

rate of import duty means the ad valorem rate of import duty for the goods.

(5) If: (a) the amount of import duty paid on the goods is not known by the person making the claim; and (b) an amount of quantitative duty applies to the goods; the amount of the claim may be worked out using the formula: Start formula Duty plus open square bracket open round bracket Price minus Duty close round bracket times 0.3 times Rate of import duty close square bracket end formula where:

duty means the quantitative duty for the goods.

price means the price paid for the goods by the person who was the owner of the goods when the goods were exported.

rate of import duty means the ad valorem rate of import duty for the goods.

(6) In this section:

quantitative duty, for goods, means the import duty worked out in accordance with the Customs Tariff by reference to:

(a) the actual quantities of the goods; or
(b) the actual quantities of a component of the goods.