gov.bm How to Claim a Refund from Customs Bermuda

Organization : Government of Bermuda
Facility : How to Claim a Refund from Customs
Country : Bermuda
Website : https://www.gov.bm/
Details Here : https://www.gov.bm/online-services/claim-refund-customs

Claim a Refund from Customs Bermuda

If you have been informed you can claim a refund, you have two options to take advantage of the refund due to you.

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The following options are available :
Account Credit :
If you are a frequent importer of dutiable goods into Bermuda, then you may elect to use the Account Credit option resulting from the review decision to pay duty on future imports rather than have the funds returned to you.

An Account Credit may be utilized immediately, whereas a return of funds may take up to one month to be processed and received by you. It is not permissible to use the credit to pay duty arising from importations of goods which have been declared on a Customs Traveller Declaration

Direct, electronic, bank-to-bank transfer of funds :
If you are a casual importer or seldom import dutiable goods into Bermuda, then you may choose to have the funds returned directly to your bank account.

To exercise either of these options, please advise the Financial Controller of the Customs Department of your request in writing. If you use more than one account, please specify to which account the credit should be applied.

Include the following documentation / information with your advice :
i. a completed new or changed address book form;
ii. a sanitized document issued by your bank (for example, a bank statement with account balances and transactional details excluded or obscured) which displays

** the name of the bank;
** the account number;
** the account name;
** the denominating currency of the bank account;
** whether the account is a savings or a chequing account.

Please allow up to one calendar month after your application to receive the funds into your bank account.

Appeal a Customs decision

If you do not agree with a written decision issued by the Customs Department, you can request a review of the decision by writing to the Collector of Customs.

There are two stages of appeal :
** First stage – Customs Department reviews the decision in question;
** Second stage – Appeal to the Tax Appeal Tribunal, administered by the Ministry of Finance

Reviewable decisions fall into three categories :
** Decisions about duty;
** Decisions regarding civil penalties;
** Ancillary matters (decisions involving the exercise of discretion).
Matters not listed in Revenue Act 1998 Section 122(1) cannot be appealed.

Examples include :
** Administrative decisions
** Irreversible decisions
** Security amounts
** Customs fees and surcharges
** Hypothetical matters

What should my request for review contain?
Your request should contain the following :
** copy of the written decision to be reviewed;
** completed Review Notice;

** cover letter containing your grounds on which the review is being requested;
** any additional information or evidence to support your case;
The same documents are required when appealing to the Tax Appeal Tribunal.

Where can I file my appeal?
Your written request for review must be delivered to the Collector of Customs at the Head Office, 40 Front Street, Hamilton.

Fees

** You do not have to pay a fee when requesting a departmental review.
** The fee for appealing to the Tax Appeal Tribunal is $156.
** You can pay your fee using one of three customs payment options

How long do I have to file an appeal with Customs?
You must request a review or lodge an appeal within 30 days of receiving the written decision.