Customs Act 1901
View history note
Hide history noteIf:
(a) an amount of duty is payable by a person in respect of goods that have been delivered into home consumption; and
(b) the person would be entitled to an amount of drawback, refund or rebate of duty in respect of the goods if the amount of duty payable were paid; then:
(c) the Comptroller-General of Customs may apply the amount of the drawback, refund or rebate against the amount of duty payable; and
(d) the person is taken to have paid, in respect of the goods, an amount of duty equal to the amount of drawback, refund or rebate applied; and
(e) the amount of drawback, refund or rebate applied is taken to have been paid to the person.
165A(2)
If the Comptroller-General of Customs applies an amount of drawback, refund or rebate against an amount of duty payable, the Comptroller-General of Customs must give the person who would have been entitled to receive the amount of drawback, refund or rebate written notice of:
(a) the amount of drawback, refund or rebate applied; and
(b) if the amount of drawback, refund or rebate applied is less than the amount of duty payable - the amount of duty that is still payable by the person.
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