Customs Legislation Amendment (Modernising) Act 2008 (75 of 2008)

Schedule 3   Recovery of duty

Part 1   Amendments

Customs Act 1901

4   Section 165

Repeal the section, substitute:

165 Recovery of unpaid duty etc.

(1) An amount of duty that is due and payable in respect of goods:

(a) is a debt due to the Commonwealth; and

(b) is payable by the owner of the goods.

(2) An amount of drawback, refund or rebate of duty that is overpaid to a person:

(a) is a debt due to the Commonwealth; and

(b) is payable by the person.

Demand for payment

(3) The CEO may make, in writing, a demand for payment of an amount that is a debt due to the Commonwealth under subsection (1) or (2).

(4) A demand, under subsection (3), for payment of an amount must specify the amount and include an explanation of how it has been calculated.

(5) A demand, under subsection (3), for payment of an amount must be made within 4 years from:

(a) if the amount is a debt due to the Commonwealth under subsection (1) - the time the amount was to be paid by under this Act; or

(b) if the amount is a debt due to the Commonwealth under subsection (2) - the time the amount was paid;

unless the CEO is satisfied that the debt arose as the result of fraud or evasion.

Recovery in court

(6) An amount that is a debt due to the Commonwealth under subsection (1) or (2) may be sued for and recovered in a court of competent jurisdiction by proceedings in the name of the Collector if:

(a) the CEO has made a demand for payment of the amount in accordance with this section; or

(b) the CEO is satisfied that the debt arose as the result of fraud or evasion.

165A Refunds etc. may be applied against unpaid duty

(1) If:

(a) an amount of duty is payable by a person in respect of goods that have been delivered into home consumption; and

(b) the person would be entitled to an amount of drawback, refund or rebate of duty in respect of the goods if the amount of duty payable were paid;

then:

(c) the CEO may apply the amount of the drawback, refund or rebate against the amount of duty payable; and

(d) the person is taken to have paid, in respect of the goods, an amount of duty equal to the amount of drawback, refund or rebate applied; and

(e) the amount of drawback, refund or rebate applied is taken to have been paid to the person.

(2) If the CEO applies an amount of drawback, refund or rebate against an amount of duty payable, the CEO must give the person who would have been entitled to receive the amount of drawback, refund or rebate written notice of:

(a) the amount of drawback, refund or rebate applied; and

(b) if the amount of drawback, refund or rebate applied is less than the amount of duty payable - the amount of duty that is still payable by the person.