Guide to Refunds and Drawbacks

Table of Contents


The purpose of this webpage is to provide the trader with step by step guidance on the Customs and Excise Automated Refund and Drawback (ARD) claims submitted on eFiling.

The application may be completed by the clearing agent, importer, exporter, owner and any person with the permission to submit on behalf of the applicant.

Log in to eFiling

The submitter logs in to the eFiling platform as described in SC-CF-42 – Customs Trader Portal – External Guide.

The system displays the trader details. The submitter selects:

  • The applicable portfolio by clicking on the portfolio dropdown list; and
  • The trader name by clicking on the taxpayer dropdown list.

The submitter must select the relevant tab from the ribbon:

  • Customs (both Schedule 5 and Schedule 6 items will be available); and
  • Duties & Levies (only Schedule 6 items will be available).

The submitter selects the following from the menu on the left side:

  • Refunds and Drawback Claims; and
  • Submit new Customs Refunds/Drawback Claim.

The submitter selects the relevant radio button:

  • Whether the claim is with regards to Customs (Schedule 5 items) or Excise (Schedule 6 items);
  • Whether the refund/drawback claim is being submitted on behalf of an Applicant (Importer/ Exported/ owner); and
  • Where the amount being claimed must be paid (only applicable for Schedule 5 items). This radio button will not be available for Excise.

The submitter can only submit on behalf of an importer/exporter/owner if the permissions are granted on the RLA relationship management module. Refer Customs & Excise Guide to Relationship Management.

If the submitter is an importer/exporter/owner the system will move to paragraph ‘The submitter selects the rebate item they want to submit a claim for’.

If the submitter is applying on behalf of an importer/exporter/owner:

  • They must insert the following details:
    • Their own Customs Number;
    • Their Capacity; and
    • The Customs Number of the importer/exporter/owner.

  • The submitter clicks Verify Customs Number.

  • The submitter must confirm the entity details by clicking Continue to Confirm.

  • The submitter clicks Continue.

The submitter selects the rebate item they want to submit a claim for.

The submitter:

  • May insert the Move Reference Number (MRN) and Line Number to search the available balance on the MRN they want to claim against; and
  • Click on Continue.

Complete Form

The submitter completes the Application for Refunds and Drawbacks for Customs and Excise Form (CERD01).

  • The form will differ depending on the rebate item chosen.
  • The maroon tabs are mandatory and must be completed.

The submitter captures the declaration claim details by:

  • Clicking on the:
    • Edit icon; and
    • Add button if more lines are needed;

  • Inserting specific declaration claim details.

For Excise, the claim will either be for a specific period or for a MRN.

The submitter captures the Claim Amount and clicks Save.

Alternatively, the submitter can upload the comma-separated value (CSV) file where they have multiple transactions. The submitter requires access to Microsoft Excel to create the CSV file.  The import and/or export declaration transaction particulars must be inserted in the Microsoft Excel. Refer SC-DT-C-13-A15, SC-DT-C-13-A16, SC-DT-C-13-A17, SC-DT-C-13-A18 for template CSV files. The submitter must take care:

  • To set the excel spreadsheet settings as follows. Click:
    • File;
    • Options;
    • Advanced;
    • Use system separators;
      • Decimal separator must be (.);
      • Thousand separator must be (,); and
    • Ok.

  • To insert the relevant information under the correct heading.
  • To capture the date in the CCYY/MM/DD format.
  • To insert the applicable duty amounts under the correct schedule item listed.
  • To note that code refers to the quantity code.
  • Not to add or delete any headings including where the claim does not have exports.
  • To ensure to leave one (1) line space before:
    • Export details; or
    • Claim amounts in the case of excise.

  • To ensure there are no dots (or full stops) in the Tariff Heading and that it contains the check digit e.g. 401110055.
  • Not to insert any dots or full stops in the rebate item e.g. 55102010000.
  • To save the captured excel spreadsheet into a CSV file. The submitter clicks on:
    • File Save As;
    • Dropdown menu and select:
      • CSV (Comma delimited); and
      • Save.

  • The submitter clicks Upload to submit the completed CSV file.

The form allows the submitter to click Save to continue at a later stage. The saved claim can be accessed by clicking on the Saved Customs Refunds/Drawback Claims in the menu on the left side.

The submitter clicks Submit when the Application for Refunds and Drawbacks for Customs and Excise Form CERD01 form is completed.

A Case Number is generated.

The submitter may click on Query Status to check the status of the application.

A letter requesting supporting documentation is available for viewing. The submitter clicks on:

  • View to read the letter; and
  • Upload to submit the requested documents.

The submitter must upload the requested documents individually by clicking Upload for each document.

The submitter clicks Submit when all requested documents are uploaded.

Definitions, acronyms and abbreviations

The definitions, acronyms and abbreviations can be accessed here – Glossary webpage

Legal disclaimer: In the event of conflict or inconsistency between this webpage and the PDF version of the guide, the latter shall prevail.

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