Back duty

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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

  1. ↑ Brockhaus' Kleines Konversations-Lexikon , 5th edition, Volume 2, Leipzig 1911, p. 568.