Refunds and Claims for Preferential Tariff Treatment After Importation

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Full Text of the Document

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....shall provide that: (a) an importer may make a late claim for preferential tariff treatment; and (b) subject to sub-rule (2), it shall refund any excess duties paid for a good, if the importer did not make a claim for preferential tariff treatment at the time of importation, provided that the good would have qualified for preferential tariff treatment at the time of importation. ....