5.0 WHAT IS THE PROCEDURE FOR CLEARING A GENERAL CLAIM?

5.1 The The claimant fills in form C.33 for claims provided for under s.144(1)(a)
or C.34 for claims made under s.143 and s.144(1)b and attaches all the necessary
documents relating to the transaction on which a refund of duty is being claimed.
5.2 The claimant lodges the claim with the head of station where payment of duties
being claimed was made.
5.3 The officer checks correctness , signs, stamps claim and updates details in the
inspection act in the system before its forwarded to Supervisor Refunds.
5.4 Supervisor Refunds Unit on receipt of the claim will face vet it, records it in a
receiving register, assigns a reference number and allocates it to the auditor for
review.
5.5 Upon completion of the review, the auditor shall prepare an audit report
highlighting the following
The major highlights of the General refund claim.
5.5.1 Brief background.
5.5.2 Objectives
5.5.3 Documents attached to the claim
5.5.4 Observations/findings should reflect computations arriving at the
amount being claimed.
5.5.5 Recommendations.
5.6 The referenced report together with the claim file is then forwarded to Supervisor
of the Refunds unit for review.
5.7 Refunds amounting up to UGX 1, 000,000 shall be recommended by the
Supervisor Refunds and authorized by Manager Customs audit.
5.8 While refund amounts above UGX 1,000,000/= but less than 10,000,000/=
shall be recommended by the Manager Customs Audit and authorized by AC
Customs Audit.
5.9 Refunds amounts above UGX 10,000,000/= shall be recommended by the
AC Customs Audit and authorized by Commissioner Customs.
5.10 A memo shall be generated by the auditee for the approving authority and the
claim shall be forwarded to the office of AC Finance Division for payment.
5.11 A photocopy of the claim together with all the documents on the claim file is
retained in Customs Audit Refunds Unit for future reference.

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