Customs Regulation 2015
For section 163 of the Act, this section sets out when an application is required for a refund, rebate or remission of duty.
Note:
The application must be made in accordance with sections 107 and 109 .
Refund or rebate of duty
106(2)
An application is required for a refund or rebate of duty unless:
(a) the refund or rebate relates to a circumstance mentioned in item 8 of the table in clause 1 of Schedule 6 ; or
(b) all of the following apply:
(i) the goods on which duty has been paid are Subdivision AA goods and were not the subject of a self-assessed clearance declaration or an import declaration;
(ii) the duty was paid through manifest error of fact or patent misconception of the law;
(iii) a person tells the Collector the grounds on which the person believes he or she is entitled to a refund or rebate:
(A) within 4 years after the duty was paid; and
(B) in writing, signed by the person.
Remission of duty
106(4)
An application is required for a remission of duty unless:
(a) the remission relates to a circumstance mentioned in item 18 or 19 of the table in clause 1 of Schedule 6 ; or
(b) the goods on which duty was payable have been totally lost or destroyed or have otherwise ceased to exist.
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