Acquiring property, plant and equipment items means that you have pay up a considerable amount sometimes not for the asset itself but for say import duties. That’s an expense you incurred to acquire the asset, to be able to start using it (otherwise they’d held it at the customs).
The thing with such taxes and duties that you won’t be refunded is that they’re directly related to you need the asset and nothing else. You would not have paid the charges had you not bought the asset. As such, all nonrefundable taxes are considered to be required expenses you made for the asset to be placed in the position and condition for you to be able to start using within your production, your business. A tax being refundable is up to the legislation and your company meeting the requirements to be able to ask those paid taxes and duties back. And often times they’re not refundable at all in any condition.
All such taxes, duties and levies, which are nonrefundable for your company, are to be included within the cost price of the asset and to be depreciated into expenses over the elapse of the asset’s useful life just the same as you’d depreciate the actual cost price of the asset.