- Import goods that have not been used can be returned for export and the business tax can be refunded.
- The application for refunding the business tax must be made within 3 months from the day after the import of the original goods and before the re-export, with relevant documents.
- For re-exported goods that have not been used, the application for refunding the import tax should be made by filling out the appropriate forms and providing the necessary information.
- It is important to follow the declaration regulations to avoid losing the opportunity to refund the business tax.
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.