Back duty
The reimbursement of a duty is referred to as a back duty or return tax , drawback . A back duty can be granted if a duty or taxable use of the burdened object does not take place, e.g. B. when it is re-exported instead of being used for domestic consumption.
Individual evidence
- ↑ Brockhaus' Kleines Konversations-Lexikon , 5th edition, Volume 2, Leipzig 1911, p. 568.