Because the main work of staff in my sub-division is to return duty which it is always through the Shipping'; who is the middleman to do almost all process instead of Entrepreneurs (in term of import or export). And because of a part of their work in my sub-division is send the duty drawback form to us and receive back to their employers which how fast this procedure will be is depend on our work and we can finished all process when they give us all form at the beginning (but actually they are not, and always give us lately)