Chapter IV: Conditions of application of the Tariff Act

1. Imported or exported products are subject to the Tariff Law in the state in which they are located at the time it becomes applicable to them. 2. However, the customs service may authorise the separation of goods which, in the same consignment, have deteriorated as a result of events occurring before the registration of the accounting declaration; the damaged goods must either be destroyed immediately, re-exported or re-dispatched within…

Reimbursement of import duties may be granted where it is established that, at the time of importation, the goods were defective or did not comply with the terms of the contract under which they were imported. Tax refunds are subject to : – either re-exportation of the goods to or on behalf of the foreign supplier ; – or their destruction under the supervision of the customs department, with payment…