Customs and Excise Restitution Rules for Taxpayers

The Directorate General of Customs and Excise (DJBC) announced restitution provisions effective 1 January 2025, allowing taxpayers to claim refunds for overpaid customs duties, excise taxes, and other levies.

Refunds are eligible when payments exceed the assessed amount, when duties are waived, or when goods are exported under free‑trade schemes. Applicants must submit a written request via the e‑Customs portal, attach supporting documents, and file within three years of the original payment.

The measures aim to improve cash flow for importers and manufacturers, reduce administrative disputes, and encourage compliance. DJBC will process valid claims within 30 days and issue refunds by bank transfer or offset against future liabilities.