– Daddy… If Patrick sends me a teddy bear, do I have to pay customs duty?
– Patrick? Which Patrick?
– You know, the one from our kindergarten who went to Norway!
– Well, if he sends you one teddy bear as a gift, you won’t have to pay customs duty. It’s different if, for example, you order twenty teddy bears… teddies… teddy bears and want to sell them to your kindergarten friends; then you would have to pay both customs duty and VAT.
– And if I pay the customs duty and then send the bear back to Patrick in Norway, will I get a refund of the customs duty?
– No, Stasiek, it doesn’t work like that. You can only expect a refund of the paid customs duty in a situation where the goods turn out to be defective or not in accordance with the terms of the contract. So, for example, if you ordered a teddy bear and received a centipede instead, or if the bear’s eye fell out, or any other body part… You would have to first submit the appropriate application to the customs office, and for heaven’s sake, don’t send the bear back before you get approval…
– But that’s illogical!
– Stasiek! I’ve told you so many times – if you rely on logic, you’ll never make it in customs administration!
– But why won’t they give me back the customs duty?
– The Law on the National Revenue Administration indicates that the task of this institution is to collect duties. There’s nothing in the law about refunds. So, you could say it would be contrary to the law… You see, Stasiek, our customs administration has to collect money so that Mommy and Daddy can get the child allowance, so you can get your school supplies, and Grandma and Grandpa can get their thirteenth pension…
– So, like Robin Hood – they have to take from the rich to give to the poor?
– They also take from the poor. You could say that our offices, in taking money from taxpayers, are guided by the principles of social justice.
– And the law?
– Well, then let’s go get ice cream.
Author: PS
