Within one year after the payment has been done an interested party shall be entitled to recover what was overpaid.

The person concerned must submit a motivated request to the Inspector of Customs and Excise. This interested party has to explain the reason(s) for the request.

As an annex to the request the interested party has to add all documentary evidence for the reason(s) of the application. The refund request will be handled according to date of receipt.

The application can be granted or refused. In both cases, the person concerned receives a written answer.