Customs Act 1901
View history note
Hide history noteAn 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.
165(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.
165(3) Demand for payment.
The Comptroller-General of Customs may make, in writing, a demand for payment of an amount that is a debt due to the Commonwealth under subsection (1) or (2) or subsection 278(2) .
A demand, under subsection (3), for payment of an amount must specify the amount and include an explanation of how it has been calculated.
165(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) or subsection 278(2) - the time the amount was paid; unless the Comptroller-General of Customs is satisfied that the debt arose as the result of fraud or evasion.
165(6) Recovery in court.
An amount that is a debt due to the Commonwealth under subsection (1) or (2) or subsection 278(2) may be sued for and recovered in a court of competent jurisdiction by proceedings in the name of the Collector if:
(a) the Comptroller-General of Customs has made a demand for payment of the amount in accordance with this section; or
(b) the Comptroller-General of Customs is satisfied that the debt arose as the result of fraud or evasion.
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