Customs Regulation 2015

PART 12 - THE DUTIES  

Division 5 - Refunds, rebates and remissions of duty  

Subdivision B - Application for refund, rebate or remission  

SECTION 106   WHEN AN APPLICATION IS REQUIRED FOR A REFUND, REBATE OR REMISSION OF DUTY  

106(1)    
For section 163 of the Act, this section sets out when an application is required for a refund, rebate or remission of duty.

Note:

The application must be made in accordance with sections 107 and 109 .

Refund or rebate of duty

106(2)    
An application is required for a refund or rebate of duty unless:

(a) the refund or rebate relates to a circumstance mentioned in item 8 of the table in clause 1 of Schedule 6 ; or

(b) all of the following apply:

(i) the goods on which duty has been paid are Subdivision AA goods and were not the subject of a self-assessed clearance declaration or an import declaration;

(ii) the duty was paid through manifest error of fact or patent misconception of the law;

(iii) a person tells the Collector the grounds on which the person believes he or she is entitled to a refund or rebate:

(A) within 4 years after the duty was paid; and

(B) in writing, signed by the person.

Remission of duty

106(4)    
An application is required for a remission of duty unless:

(a) the remission relates to a circumstance mentioned in item 18 or 19 of the table in clause 1 of Schedule 6 ; or

(b) the goods on which duty was payable have been totally lost or destroyed or have otherwise ceased to exist.