П.С. если кому-то Амазон Германия вернул налог ИМЕННО за возврат товара, то, если несложно, пришлите мне, пожалуйста, номер заказа, по которому был возврат, или копию мейла о возврате налога. Можно личным сообщением. Мне это очень поможет. Пока что их официальный ответ вот:
For each item that incurs Import Fees, you authorize Amazon to designate a carrier ("Designated Carrier") to act as your agent with the relevant customs and tax authorities in the destination country, to clear your merchandise, process and remit your Import Fees for each item.
Import fee deposit will be used, on your behalf, to reimburse the Designated Carriers for the import fees that they have paid on your behalf to the appropriate authorities of the destination country.
We can only issue a refund for the difference between the actual fees, and the import fee deposit collected in the first place.
Since we did not take your Import Fees (your country did) we cannot issue a refund for it.
Therefore, when you are returning the item to Amazon, you are the exporter of the goods and if you are interested in receiving the refund for the Import Fees you paid to your country you need to contact the local custom office. They will advise you further.