Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 24

In case where the competent authority has found that the procedure becomes impossible to process a paper or electronic application made pursuant to the preceding Article as a result of incorrect or incomplete information therein, the applicant shall be notified in writing or electronically and advised to take corrective action within the specified time limit.The deadline for the corrective action referred to in the previous paragraph is limited to 30 days starting from the date following the day of receipt of Customs written notice or the day Customs sends out the electronic notice as recorded in the computer system. If necessary, the applicant may apply for an extension once only with such extension being limited to 30 days. In case of failure by applicants to re-submit their application, the Customs is entitled to processing the refund of duties and taxes to such applications without notification to such applicants by excluding the unapproved items from the application.