Before Duty Payment

  • Post-entry modifications are not encouraged and are likely to attract penalties as set out in the Customs Act and Regulations.
  • An Importer/Exporter or Broker may request in writing, modification to a declaration before payment.
  • If approved, such modification will be done by the proper officer and a new assessment notice generated.
  • Importer/Exporter or Broker will use new assessment notice to make payment.

After Duty Payment

  • An Importer/Exporter or Broker may request in writing, modification to a declaration after payment.
  • If approved, a proper officer will re-route the declaration to the QUERY lane.
  • The importer/exporter will amend his/her declaration and inform the officer when completed.
  • The proper officer will retrieve declaration from query lane, verify the changes made and if satisfied, validate modification.
  • If modification results in “Loss of Revenue” the difference in duty must be paid before goods can be released.


  • An Importer/Exporter or Broker may request in writing, to cancel a declaration before payment.
  • If approved, the proper officer will cancel the declaration.

Procedure for Duty Rebate and Drawback for Goods Short-Shipped or Re-Exported 

The following steps should be taken by anyone applying for duty rebate or drawback on goods:

  1. Ensure that the case recorded in the Inspection Act of the declaration by the proper officer.
  2. Prepare and submit a signed claim addressed to the Comptroller of Customs and indicate the reason (s) for the duty rebate or drawback, the amount refundable, the amount paid, the applicable rate of duty and the amount which should be paid where appropriate.
  3. Obtain a Landing and Delivery Certificate where appropriate for goods short-shipped or damaged and submit it with your claim.
  4. Copies of the following documents should be attached to the claim:
  • The declaration registration (C) number on which duty was paid. 
  • In case of a re-export the registration number of the export declaration and proof of shipment. 
  • The invoice, bill of lading, and certificate of origin where appropriate.
  1. Before submitting the claim, ensure that the following are correct:
  • The quantities on which the claim is based
  • The commodity, description and classification on which the claim is based 
  • The value for refund
  • The amount refundable