There are cases when imported goods do not meet the order specifications, have factory defects, or simply need to be sent back to the supplier. In customs terminology, this process is called "Re-export."
Many believe that sending a product back is a simple logistical step. However, without proper customs documentation, you risk losing the opportunity to recover previously paid customs duties and VAT.
1. When is a Tax Refund Possible?
If you have already cleared the goods and paid the taxes, you can only get a refund if:
- The product is defective or does not comply with the terms of the contract.
- The product is sent back within 1 year of the import date.
- The product has not been used or repaired in Armenia (except in cases where use was necessary to discover the defect).
2. How to Start the Process
To handle a return professionally, follow these steps:
- Notify the Supplier: Obtain their written consent to accept the return.
- Draft a Return Act: Document exactly why the product is being sent back (e.g., discrepancy with the invoice or technical defect).
- Contact a Customs Broker: Re-export requires filing a specific type of declaration. The wrong customs regime can disqualify you from a refund.
3. Why a Broker is Essential
The customs inspector must be convinced that the item being sent back is the exact same item that was imported. A specialist helps identify the goods (via serial numbers or markings) and ensures perfect documentation compliance.
