Article 50 Under any of the following circumstances, the duty payer may, within one year from the date of duty payment, apply for a refund of duties by stating the reasons therefor in writing to the Customs and providing the original duty-memo and the relevant information and data:
(1) where any goods, on which the import duty has been collected, are re-transported out of the Customs territory in the original state due to problems with quality or specifications;
(2) where any goods, on which the export duty has been collected, are re-transported into the Customs territory in the original state due to problems with quality or specifications and all internal taxes refunded for export have been repaid;
(3) where any goods, on which the export duty has been paid, are re-declared to the Customs as shut-out cargo because they are not loaded for export due to certain reasons.
The Customs shall, within 30 days from the date of accepting an application for duty refund, ascertain the relevant facts and notify the duty payer to go through the refund formalities. The duty payer shall go through the refund formalities within three months from the date of receipt of the notification.
Where duties shall be refunded in accordance with the provisions of other relevant laws and administrative regulations, the Customs shall refund duties accordingly.