Customs Regulation 2015
For subsection 163(1A) of the Act, the amount of a refund, rebate or remission of duty that may be made by a Collector in a circumstance mentioned in an item of the following table is the amount mentioned in the item.
| Amount of refund, rebate or remission in a circumstance | ||
| Item | Circumstance | Amount |
| 1 | The goods on which duty has been paid or is payable:
(a) have deteriorated or been damaged; or (b) are faulty or defective; or (c) do not conform to contract specifications given by the importer to the manufacturer or supplier of the goods; to such an extent that the goods have no commercial value at the port of entry into Australia when the goods first enter under section 68 of the Act. |
The amount that is the whole of the duty paid or payable. |
| 2 | A circumstance mentioned in item 11 or 12 of the table in clause 1 of Schedule 6 , unless item 1 applies. | The amount worked out using the formula in subsection (2). |
| 3 | A circumstance mentioned in item 1, 2, 4 or 13 of the table in clause 1 of Schedule 6 , unless item 1 applies. | The amount worked out using the formula in subsection (3). |
| 4 | A circumstance mentioned in item 16 or 17 of the table in clause 1 of Schedule 6 . | The amount worked out using the formula in subsection (4). |
| 5 | A circumstance mentioned in item 18 of the table in clause 1 of Schedule 6 , if the duty was payable between 1 July 2012 and 1 July 2013. | The amount worked out under subsection (5). |
| 6 | A circumstance mentioned in item 19 of the table in clause 1 of Schedule 6 , if the duty was payable between 1 July 2012 and 1 July 2013. | The amount worked out under subsection (6). |
112(2)
For item 2 of the table in subsection (1), the formula is:
| Amount of duty × | Amount of rebate or price decrease | |
| Customs value |
where:
amount of duty
means the amount of duty paid or payable on the goods.
amount of rebate or price decrease
means the amount of rebate of, or other decrease in, the price paid, or to be paid, for the goods that accrued to the importer of the goods.
customs value
means the customs value of the goods determined under Division
2
of Part
VIII
of the Act.
112(3)
For item 3 of the table in subsection (1), the formula is:
| Amount of duty × | (Customs value A − Customs value B) | |
| Customs value A |
where:
amount of duty
means the amount of duty paid or payable on the goods.
customs value A
means the customs value of the goods determined under Division
2
of Part
VIII
of the Act when they were first entered under section 68 of the Act.
customs value B
means the customs value of the goods determined under Division
2
of Part
VIII
of the Act after they have been affected by the circumstance mentioned in item 1, 2, 4 or 13 of the table in clause
1
of Schedule
6
.
112(4)
For item 4 of the table in subsection (1), the formula is:
| Amount of duty × | (Assessed value − Administrative costs) | |
| Customs value |
where:
administrative costs
means any deductible administrative costs or allowable factory cost that would have been payable if:
(a) the goods were sold instead of being donated; and
(b) the sale was used as the basis for determining the customs value of the goods under Division 2 of Part VIII of the Act.
amount of duty
means the amount of duty paid or payable on the goods.
assessed value
means the assessed value of the goods when they were donated.
customs value
means the customs value that the goods had at the port of entry into Australia when the goods were first entered under section
68
of the Act.
112(5)
For item 5 of the table in subsection (1), the amount, expressed in cents, is worked out using the formula:
| Quantity × 3.78 |
where:
quantity
means the quantity of liquefied natural gas, expressed in kilograms:
(a) that is imported for a use other than in an internal combustion engine in either a motor vehicle or vessel; and
(b) for which the time for working out the rate of duty occurs during the period.
112(6)
For item 6 of the table in subsection (1), the amount, expressed in cents, is worked out using the formula:
| Quantity × 1.32 |
where:
quantity
means the quantity of LPG, expressed in litres:
(a) that is imported for a use other than in an internal combustion engine in either a motor vehicle or vessel; and
(b) for which the time for working out the rate of duty occurs during the period.
112(7)
(Repealed by FRLI No F2018L00459)
112(8)
In this instrument:
allowable factory cost
has the same meaning as in section
153B
of the Act.
deductible administrative costs
has the same meaning as in section
154
of the Act.
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