To get a refund for duty paid in error, you must write a refund application letter addressed to the Collector of Customs requesting a refund of duty paid in error.
The request letter should include:
- Why you require the refund – circumstances surrounding this request;
- The total value of the goods as well as the duty paid in error;
- An illustration of the amount you are claiming by showing the calculations. i.e. ($1200 x 25% = $267.00).
How to apply
1. Gather all relevant copies of documentation associated with the shipment. (ie. invoices, bill of lading/ airway bill, packing list, credit note, proof of warranty, export shipping documents and landing certificate for the returned goods and when applicable the original Form 52).
Your refund request must also include the original Bermuda Customs Declaration (BCD) form and a copy of the customs payment receipt in addition to the new corrected BCD, which will show the duty that should have been paid if duty was required.
2. Send your letter and all documentation to the Collector of Customs – P.O. Box 2084, Hamilton, HM HX, Bermuda or you may hand deliver the refund application to the receptionist at the Customs House, 40 Front Street, Hamilton.
This document package will not be accepted by electronic means (i.e. fax, scan or email). Only a physical hardcopy package will be accepted.
Please note that wharfage may be refundable under specific circumstances (In cases where a valuation error is responsible for the over payment of duty).
How long do I have to apply for a refund?
If you paid duty in error, you must apply within six months of payment. If you are applying for a duty refund in order to give effect to any duty relief, you must apply within 12 months of payment.
How long will it take process my refund application?
You will receive either a request for additional information, or a letter of approval, or a letter of denial from a Customs Refund Officer. If you are denied a refund, but you still believe that you should receive a one, you can appeal the decision.
Should the application be approved, please allow up to one calendar month after your application to receive the funds into your bank account.
To assist, please ensure you provide your full/company name (including your middle initial) with your proper mailing address and two contact numbers.
Sample Refund Request/Application Letter
Re: BCD # 3-222222/1/15 dated 21/03/2015
I refer to the attached original receipted BCD #3-222222/1/15 dated March 21, 2015 together with Canon invoice #12345 and the form 52 for Canon camera serial # 45678.
I am writing to request a refund of duty paid in error upon re-importation of my Canon camera.
On February 1, 2015 I exported my Canon camera to be repaired. The camera was duly registered on a Customs form 52.
All repairs were carried out under warranty and there was no charge (see enclosed invoice showing warranty notation). However, upon re-importation via Xpress Courier Service a Bermuda Customs Declaration (BCD) was passed and full duty wharfage amounting to $130.00 was paid.
Accordingly, I request a refund of duty and wharfage in the amount of $130.00, as the value on the no charge invoice was $1,367.00.
Thank you for your attention to this matter. Should you have any questions regarding this letter please contact me.
Joe M. Gina
13 Self Road
Value $1,367.00 @ 10% is $116.19
and wharfage $1,367.00 @ 1.01% is 13.91.
Total is $130.00
Warranty stated on the invoice is for 1 year.
- First Importation Original BCD franked by Customs
- First invoice and details
- Re-importation Original BCD franked by Customs
- Re-importation invoice and shipment details
- The original Form 52 signed by two Bermuda Customs officers