Customs Regulation 2015

PART 12 - THE DUTIES  

Division 5 - Refunds, rebates and remissions of duty  

Subdivision B - Application for refund, rebate or remission  

SECTION 107   APPLICATION FOR A REFUND, REBATE OR REMISSION OF DUTY  

107(1)    
An application for a refund, rebate or remission of duty must be made in accordance with this section.

Application by document

107(2)    
An application by document for a refund, rebate or remission of duty must:

(a) be in an approved form; and

(b) include the information required by the form; and

(c) be signed as required by the form; and

(d) state the circumstance in clause 1 of Schedule 6 to which the refund, rebate or remission relates; and

(e) be:

(i) given or sent to an officer performing duties in relation to refunds, rebates or remissions of duty; or

(ii) left at a place designated for lodgement of applications for refunds, rebates or remissions of duty by notice published on the Department ' s website.

Application by computer

107(3)    
An application by computer for a refund, rebate or remission of duty must:

(a) include the information required by an approved statement; and

(b) state the circumstance in clause 1 of Schedule 6 to which the refund, rebate or remission relates; and

(c) be transmitted, and signed, in a manner that meets the information technology requirements:

(i) determined under section 126DA of the Act; and

(ii) that apply to import declarations, self-assessed clearance declarations, or returns, about goods of the kind to which the application relates.

Note:

See section 108 for when an application is taken to have been communicated to the Department.

General requirements relating to applications

107(4)    
The goods for which an application is made must be goods covered by the same:

(a) import declaration; or

(b) self-assessed clearance declaration; or

(c) return under subsection 69(8) , 70(7) or 105C(2) of the Act.

107(5)    
For paragraphs (2)(d) and (3)(b), only one circumstance may be stated to apply to particular goods mentioned in a line of an application.

Definitions

107(6)    
In this section:

line of an application
means the part of the application that describes particular goods that have a single tariff classification to which a duty rate applies, whether or not the application describes other goods that have the same tariff classification or another tariff classification.