Regulation 46K

in any prescribed accounting period (called in this Part the subject accounting period), a taxable person has reimbursed its customer (whether by way of payment made or set-off effected against any moneys owed by the customer to the taxable person) for the whole or any part of an amount received by the taxable person from the customer as tax charged under section 8(1A) of the Act for a supply of goods (involving an importation of the goods), where that supply was subjected to tax under section 8(1A) of the Act and that importation to tax under section 8(4) of the Act; and

the customer has provided the taxable person with the documentation allowed under paragraph 4E(2)(b) of the Seventh Schedule to the Act,but not where the reimbursement is in relation to any tax on that supply that was overpaid or erroneously paid by the taxable person to the Comptroller.