Customs Regulation 2015

PART 12 - THE DUTIES  

Division 5 - Refunds, rebates and remissions of duty  

Subdivision C - Conditions for refund, rebate or remission of duty  

SECTION 111   CONDITIONS FOR REFUND, REBATE OR REMISSION OF DUTY  

111(1)    
For paragraph 163(1)(b) of the Act, this section sets out conditions and restrictions to which a refund, rebate or remission of duty is subject.

When drawback has been paid

111(2)    
A refund, rebate or remission of duty must not be made if drawback of all the import duty paid for the goods has been paid under the Customs (International Obligations) Regulation 2015 .

111(3)    
If the amount of drawback of import duty paid for the goods under the Customs (International Obligations) Regulation 2015 is less than the total import duty paid for the goods, that amount of drawback must be deducted from the amount of the refund, rebate or remission of duty.

Destruction or export of goods

111(4)    
For goods mentioned in item 1, 2 or 4 of the table in clause 1 of Schedule 6 that have not been totally lost or destroyed, or have not otherwise ceased to exist, a refund, rebate or remission of the whole of the duty paid or payable on the goods may be made only if:

(a) the Department is notified that:

(i) not all of the goods have been lost, destroyed or otherwise ceased to exist; and

(ii) all of the remaining goods will be destroyed or exported; and

(b) all of the remaining goods:

(i) are destroyed under the supervision of an officer; or

(ii) are destroyed after a Collector tells the person who made the application that the goods can be destroyed; or

(iii) are exported.

111(5)    
For goods mentioned in item 12 or 13 of the table in clause 1 of Schedule 6 , a refund, rebate or remission of the whole of the duty paid or payable on the goods may be made only if all of the goods are destroyed, exported or otherwise dealt with as approved by a Collector.

Appeals to Federal Court or High Court

111(6)    
A refund, rebate or remission of duty in a circumstance mentioned in item 8 of the table in clause 1 of Schedule 6 is subject to the following conditions and restrictions:

(a) the period of time has elapsed (without the grant of an extension of time) during which an appeal may be taken from the decision of the Administrative Appeals Tribunal to the Federal Court of Australia (the Federal Court );

(b) if the Federal Court has determined an appeal mentioned in paragraph (a):

(i) the period of time has elapsed (without the grant of an extension of time) during which an application may be made to the High Court for special leave to appeal from the decision of the Federal Court; and

(ii) special leave has not been granted or, if granted, has since lapsed or been rescinded;

(c) no appeal is pending in the Federal Court in relation to the Administrative Appeals Tribunal ' s decision;

(d) no appeal is pending in the High Court in relation to a determination of the Federal Court on an appeal of a kind mentioned in paragraph (a).