Customs Regulation 2015

PART 12 - THE DUTIES  

Division 5 - Refunds, rebates and remissions of duty  

Subdivision B - Application for refund, rebate or remission  

SECTION 109   PERIOD FOR MAKING AN APPLICATION FOR REFUND, REBATE OR REMISSION  

109(1)    

The application for a remission of duty must be made before the goods to which the remission relates leave customs control under the Act.

109(2)    

The application for a refund or rebate of duty in a circumstance mentioned in an item of the following table must be made within the period mentioned in the item.

Period for making an application for a refund or rebate of duty
Item	Circumstance	Period for making application
1	A circumstance mentioned in item 1, 2 or 3 of the table in clause 1 of Schedule 6 .	Subject to subsections (3) and (4), within 14 days after the delivery from customs control under the Act: (a) of the goods; or (b) of the packages in which the goods were originally packed or were assumed to have been packed.
2	Both of the following apply: (a) duty has been paid on goods through manifest error of fact; (b) the goods were invoiced as part of the contents of packages but not received.	Subject to subsections (3) and (4), within 14 days after the delivery from customs control under the Act of: (a) the goods; or (b) the packages in which the goods were originally packed or were assumed to have been packed.
3	A circumstance mentioned in item 4 of the table in clause 1 of Schedule 6 .	Subject to subsection (4), within 14 days after the goods were released from biosecurity control under the Biosecurity Act 2015 or released from quarantine under the Quarantine Act 1908 , as in force before 16 June 2016.
4	(Repealed by FRLI No F2018L00459)
5	Any of the following circumstances: (a) a circumstance mentioned in any of items 5, 6 and 9 to 17 of the table in clause 1 of Schedule 6 ; (b) any circumstance not mentioned in items 1 to 3 in this table or in item 8 of the table in clause 1 of Schedule 6 .	Subject to items 6 to 8, within 4 years after the day on which the duty was paid.
5A	A circumstance mentioned in item 20 or 21 of the table in clause 1 of Schedule 6.	Within 4 years after the day on which the duty was paid.
6	More than 3 years after the day on which the duty was paid, there is a reduction (the event ) of the duty payable on goods entered for home consumption, on which duty has been paid, because of: (a) a Customs Tariff, or a Customs Tariff alteration, proposed in the Parliament; or (b) the publication of a notice under subsection 273EA(1) of the Act of an intention to propose in the Parliament a Customs Tariff or a Customs Tariff alteration; or (c) in the case of an amendment of the Customs Tariff Act 1995 - the later of:	Within 12 months of the occurrence of the event.
		(i) the Royal Assent to the amendment; or (ii) the commencement of the amendment.
7	More than 3 years after the day on which the duty was paid: (a) a by-law under Part XVI of the Act; or (b) a determination under Part XVI of the Act; is made (the event ) to the effect that duty is not payable on those goods, or duty is payable on those goods at a rate which is less than the rate that applied when the goods were entered for home consumption.	Within 12 months of the occurrence of the event.
8	Both of the following apply: (a) duty was paid on goods that were first entered for home consumption when a TCO, made in relation to those goods under Part XVA of the Act, was in force or was taken to have come into force; (b) the latest of the following (the event ) occurs more than 3 years after the day on which the duty was paid:	Within 12 months of the occurrence of the event.
		(i) the entry of the particular goods for home consumption; (ii) the gazettal of the TCO under section 269R of the Act; (iii) the gazettal of a decision on an application for reconsideration under section 269SH of the Act; (iv) if, under subsection 269SD(2) of the Act, the TCO is revoked and a new TCO is made in relation to the goods - the gazettal of a notice of the decision under that subsection under section 269SE of the Act; (v) a decision of the Administrative Appeals Tribunal on an application under paragraph 273GA(1)(n) , (o), (p), (q), (r) or (s) of the Act.

109(3)    

For a refund or rebate of duty in a circumstance mentioned in item 1 or 2 of the table in subsection (2), a Collector may extend the period in which the application may be made if the information necessary to verify the application came into the possession of the Department before the delivery from customs control under the Act of:

(a) the goods; or

(b) the packages in which the goods were originally packed or were assumed to have been packed.

109(4)    
For a refund or rebate of duty in a circumstance mentioned in item 1, 2 or 3 of the table in subsection (2), a Collector may extend the period in which the application may be made if, for a reason other than that mentioned in subsection (3), it is reasonable that the period within which the application may be made should be extended.

109(5)    
If the period in which an application may be made is extended under subsection (3) or (4), the application must be made within 4 years after the day on which duty was paid.

109(6)    

If an application for refund or rebate of duty must be made within a time (the application time ) that ends while a notice under section 126E of the Act that an information system has become temporarily inoperative is in force, the application time is taken to be extended until the end of the day after the Comptroller-General of Customs gives notice that the information system has again become operative.

109(7)    
A reference in item 6 of the table in subsection (2), or in subsection (5), to the day on which duty was paid includes, for duty offset in the way mentioned in subsection 163(3) of the Act, the day on which the duty was offset.