CUSTOMS REGULATIONS (REPEALED)

REGULATION 128   APPLICATION FOR REFUND, REBATE OR REMISSION OF DUTY  

128(1)    
For paragraph 163(1AA)(a) of the Act, an application by document for a refund, a rebate or a remission of duty must:

(a) be in an approved form; and

(b) include information as required by the form; and

(c) be signed as required by the form; and

(d) (Omitted)

(e) state which circumstance under subregulation 126(1) , 126B(1) , 126C(1) , 126D(1) , 126DAA(1) , 126DA(1) , 126DB(1) or 126F(1) applies to each of the imported goods; and

(f) either:

(i) be given or sent to an officer doing duty in relation to refunds; or

(ii) be left in a Customs Office at a place designated for lodgment of applications for refunds, rebates or remissions of duty.

128(1A)    
For paragraph 163(1AA)(a) of the Act, an application by computer for a refund, a rebate or a remission of duty must:

(a) include information as required by an approved statement; and

(b) state which circumstance under subregulation 126(1) , 126B(1) , 126C(1) , 126D(1) , 126DAA(1) , 126DA(1) , 126DB(1) or 126F(1) applies to each of the imported goods; and

(c) be transmitted, and signed, in a manner that meets the information technology requirements determined under section 126DA of the Act that apply to import declarations, or self-assessed clearance declarations, about goods of the kind to which the application relates.

(d) (Omitted)

(e) (Omitted)

128(2)    
The goods for which an application is made must be goods covered by the same:

(a) import declaration; or

(b) self-assessed clearance declaration; or

(c) return under subsection 69(5) , 70(7) or 105C(2) of the Act.

128(2A)    
However, subregulation (2) does not apply to an application for goods to which the circumstance in subregulation 126F(1) applies.

128(3)    
For paragraphs (1)(e) and (1A)(b), only 1 circumstance may be stated to apply to particular goods mentioned in a line of an application.

128(3A)    
An application made under this regulation is taken to have been made to the CEO.

128(4)    
In subregulation (3):

line
, for an application, means the part of the application that describes particular goods that have a single tariff classification to which a duty rate applies (whether or not the application describes other goods that have the same tariff classification or another tariff classification).