CUSTOMS REGULATIONS (REPEALED)

SECTION 128AAA   PROCEDURES FOR DEALING WITH APPLICATION FOR REBATE, REFUND OR REMISSION  

128AAA(1)   [Customs' procedures]  

For paragraph 163(1AA)(b) of the Act, this regulation sets out procedures to be followed by Customs in dealing with applications for refunds, rebates or remissions.

128AAA(2)   [Application to be verified]  

Before considering an application for a refund, rebate or remission of duty, a Collector must:

(a) verify particulars in the application; or

(b) be satisfied of any other matter that may be relevant to approval of the refund, rebate or remission.

128AAA(3)   [Collector's requirements]  

If required by a Collector, the applicant must deliver to the Collector:

(a) the commercial documents relating to the application that are in the applicant's possession or under the applicant's control; or

(b) information, of a kind specified in a notice, about the goods that is within the knowledge of the applicant or that the applicant is reasonably able to obtain.

128AAA(4)   [Documentary requirement to deliver documents]  

A documentary requirement to deliver documents or information relating to an application must:

(a) be given to the person by whom, or for whom, the application was made; and

(b) be in an approved form and include the information required by the form.

128AAA(5)   [Computer requirement to deliver documents]  

A computer requirement to deliver documents or information relating to an application must:

(a) be transmitted electronically to the person who made the application; and

(b) include information required by an approved statement.

128AAA(6)   [Questions to applicant]  

A Collector may ask the applicant or, if another person made the application for the applicant, that other person, questions about the application.

128AAA(7)   [Verification of information]  

A Collector may require the applicant to verify the information in the application by declaration or by the production of documents.

128AAA(8)   [Consideration of application]  

An application may be considered only on the information available to a Collector if any of the following requirements are not complied with within 30 days after the requirement is made:

(a) a requirement to deliver documents or information;

(b) a requirement to answer a question;

(c) a requirement to verify information.

128AAA(9)   [Commercial documents]  

If a person delivers a commercial document to a Collector, the Collector must deal with the document and then return the document to that person.