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Application for a refund from customs
In foreign economic activity, situations often arise when an enterprise or an individual pays excessive amounts to the budget – customs duties, taxes or other fees.
The reasons may be different: technical errors, incorrect classification of goods, changed customs decisions, etc.
In such cases, the law provides for the right to return excess or erroneously paid funds. A return is possible only if the application to the customs is properly filed.

When can you apply for a refund?
Ukrainian legislation allows for a refund if:
- customs duties, VAT or other mandatory payments were paid in error during customs clearance;
- the customs office reduced the customs value or applied a different UKTZED code, which resulted in a reduction in the customs duty rate;
- the customs decision to increase the customs value was canceled (based on the results of an appeal or trial);
- advance payment returned, entered for customs clearance, but the goods were not imported;
- temporarily imported goods were removed within the specified time, and the right to return the security arose.
Article 301 of the Customs Code of Ukraine clearly establishes the grounds and procedure for refunding funds. It is worth remembering that refunding is possible only on the basis of an application submitted no later than 1095 days (3 years) from the date of payment of funds.
How to properly file an application
What should the application contain?
An application for a refund shall be submitted in writing to the relevant customs authority that accepted the payments. The application shall include:
- full name of the applicant, EDRPOU or RNOKPP code;
- number and date of the payment document;
- the amount that the applicant considers to be refundable;
- reason for return (for example: court decision, customs act, corrected product code);
- bank account details to which the funds should be returned.
The application is accompanied by documents confirming the grounds for the refund – copies of payments, decisions of customs authorities, court decisions, acts of adjustment, etc.
The application is submitted in person or through the taxpayer’s electronic account, if it concerns taxes and fees administered by the State Tax Service.
Consideration periods
In accordance with current legislation, customs must consider the application within 30 calendar days from the date of its receipt.
In case of a positive decision, the State Customs Service issues an order to the State Treasury, and within 5–10 banking days the funds are returned to the payer’s account.
In case of refusal of return, customs must provide a reasoned response indicating the reasons. The refusal can be appealed administratively or in court.
Practical advice for the applicant
To increase your chances of getting your money back, you should follow these recommendations:
- Prepare all documents legally and competently — even minor errors can be grounds for rejection;
- Include as much evidence as possible — if there is a court decision, customs decision on adjustment, new classification of goods, etc. — add everything;
- Follow the deadlines — if more than 3 years have passed since the payment, there is practically no chance of getting the money back;
- Keep all receipts and deeds — even if they seem unimportant, they can become key evidence;
- In case of refusal — contact a customs lawyer to file a complaint or prepare for litigation.
In addition, it is worth considering that if it is necessary to pay customs duties under a different declaration or at another customs office, the refund procedure also makes it possible to transfer the required payment in this direction.
Legal support: faster, more confident, more effective
In practice, customs authorities may delay the processing of applications or refuse returns due to formal errors in the documents. Additional analysis, resubmission, administrative or even judicial appeal are often required.
To avoid wasting time and financial resources, it is worth seeking help from specialists.
Law firm “Prikhodko and Partners”has significant experience in customs refund cases. We:
- we help with the preparation of the application and package of documents;
- we accompany the review procedure;
- we represent interests in disputes with customs;
- We refund funds even in difficult or protracted cases.
Don’t risk losing yours — contact us for legal support, and we will ensure a quick and legal return of your funds from customs.
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