Expiration of three years from the date of payment of advance payments does not constitute grounds for termination of the payer’s ownership rights to the paid funds. These advance payments may be recovered in court.
In 2006 a Company made payments on account of future export duties. A part of the advance payments was not used by the Company.
In 2011 the Company applied to the customs authority for refund of the unspent balance of advance payments.
