NZCS 248 / SECTION 113 / JULY 2017
Application for Remission or Refund of Duty for:
Goods of Faulty Manufacture, Goods Damaged or Deteriorated in Condition, Goods Diminished in Value, Destroyed, Pillaged, or Lost
I ...... of ......
apply to the New Zealand Customs Service for a refund / remission (delete whichever is not applicable) of duty on the following goods:
Details of the reason for the claim and the remission/refund amount (to include date and nature of faulty manufacture, deterioration, loss etc, and date and location of destruction):
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Signature of Applicant: ...... Date: ......
NB: The applicant must ensure that any disposal of the goods is in accordance with their waste management plan or that any statutory body approval, if required, has been obtained.
Please refer to Notes on reverse.
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For Customs Use Only
Application Approved / Declined subject to the following conditions.
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Signature of Authorised Officer: ...... Date: ......
Notes:
1. The applicant should refer to the prescribed exceptions, restrictions or conditions prescribed in Regulations 60, 61, 62 and 63 of the Customs and Excise Regulations 1996 before making application.
2. Please attach any further information and evidence you wish to supply in support of your application. Customs may request further information as required.
3. In relation to goods of faulty manufacture, goods damaged or deteriorated in condition, or goods diminished in value, please advise the manner in which the goods will be disposed of.
4. Refund or remission of duty will not be approved until the goods have been disposed of or destroyed under Customs supervision, where applicable.
5. Any costs associated with the destruction of the goods is the responsibility of the applicant.
6. Where a refund of duty is to be made as a result of this application, the applicant must complete Form NZCS 223 – Application for Refund of Revenue, as the refund will be paid out on that form.
7. The refund or remission amount must be stated on the application form. In the case of remission, the amount is the excise duty that would otherwise be payable on the manufactured product that would eventually be removed from the control of Customs for home consumption.