The refund of a duty which had been paid on imported goods that are later...

Explanation

The question is asking about the term used to describe the refund of a duty that has been paid on imported goods when those goods are later re-exported. In other words, when you import goods into a country and pay a duty (a tax) on those goods, but then decide to export them again, you may be eligible for a refund of the duty you paid.

The correct answer is Option C: surtax. A surtax is an additional tax or duty imposed on imported goods. In this case, when the imported goods are re-exported, the surtax that was paid can be refunded.

Option A: customs drawback is not the correct answer. Customs drawback refers to a refund of customs duties or fees paid on imported goods that are later exported or used in the production of goods that are then exported. It is similar to the concept of a duty refund, but not exactly the same.

Option B: mate's receipt is not the correct answer. A mate's receipt is a document issued by the captain of a ship to acknowledge the receipt of goods for transportation. It is not related to duty refunds or taxes.

Option D: export tax is not the correct answer. An export tax is a tax imposed on goods that are being exported out of a country. It is not related to duty refunds or taxes paid on imported goods.

In summary, the correct answer to the question is Option C: surtax, which refers to the refund of a duty paid on imported goods that are later re-exported.