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A refund of the duty collected on goods imported and processed for re-export is?

A refund of the duty collected on goods imported and processed for re-export is?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Excise duty
  • B Excise draw back
  • C Preferential duty
  • D Value added tax
Correct Answer: Option B
Explanation:
Duty drawback is the refund of duties, certain taxes, and certain fees collected upon the importation of goods. Refunds are only allowed on the export/destruction of the imported merchandise or a valid substitute, or the export/destruction of a certain article manufactured from the imported merchandise or a valid substitute.

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