Customs Legislation Amendment (Modernising) Act 2008 (75 of 2008)

Schedule 3   Recovery of duty

Part 1   Amendments

Customs Act 1901

5   Subsections 167(3) and (3A)

Repeal the subsections, substitute:

(3) Subject to subsection (3B), for the purposes of this section, a payment is taken to be made under protest if, and only if:

(a) the owner of the goods or the agent of the owner gives Customs notice in accordance with subsection (3A), by document or electronically, that the payment is made under protest; and

(b) Customs receives the notice no later than 7 days after the day the payment is made.

(3A) A notice given by an owner or agent under subsection (3) must:

(a) contain the words paid under protest ; and

(b) identify the import declaration that covers the goods to which the protest relates; and

(c) if the protest does not relate to all the goods covered by the import declaration - describe the goods to which the protest relates; and

(d) include a statement of the grounds on which the protest is made; and

(e) be signed by the owner or the agent of the owner.

(3B) If, under section 71DGA, an accredited client pays an amount of accredited client monthly duty estimate in respect of goods, then for the purposes of this section, the amount of duty that would be payable in respect of the goods if the amount of accredited client monthly duty estimate were not paid is taken to be paid under protest by the accredited client if, and only if:

(a) the accredited client or the agent of the accredited client gives Customs notice in accordance with subsection (3C), by document or electronically, that the payment is made under protest; and

(b) Customs receives the notice no later than 7 days after the accredited client payment day on which the amount of duty would be payable on the goods under subsection 71DGB(1) if the amount of accredited client monthly duty estimate were not paid.

(3C) A notice given by an accredited client or agent under subsection (3B) must:

(a) contain the words paid under protest ; and

(b) identify the periodic declaration that covers the goods to which the protest relates; and

(c) if the protest does not relate to all the goods covered by the periodic declaration - describe the goods to which the protest relates; and

(d) include a statement of the grounds on which the protest is made; and

(e) be signed by the accredited client or the agent of the accredited client.