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CUSTOMS ACT 1901 - SECT 269Y

Duty assessments

  (1)   As soon as practicable, but no later than 30 days, after receiving a recommendation from the Commissioner or from the Review Panel under subsection   269ZZU(2) in relation to goods the subject of an application, the Minister must, having regard to the terms of that recommendation, by notice in writing:

  (a)   ascertain, for the purposes of this Act and the Dumping Duty Act, the variable factors relevant to the determination of duty payable under the Dumping Duty Act in respect of each consignment; and

  (b)   order that the total interim duty overpaid in respect of all consignments to which the application relates be repaid or that the total unpaid duty in excess of the interim duty already paid be waived, as the case requires.

  (2)   As soon as practicable after issuing a notice under subsection   (1) the Minister must ensure that a copy of that notice is provided to the applicant.

  (3)   If the Minister issues a notice under subsection   (1) ordering that an amount of interim duty be repaid to an applicant the Commonwealth is liable to make a repayment to the applicant accordingly.

  (4)   If:

  (a)   one or more consignments of goods of a particular kind that are the subject of a dumping duty notice or a countervailing duty notice are entered for home consumption during an importation period; and

  (b)   interim duty is paid on those goods under the Dumping Duty Act; and

  (c)   application is not lodged under section   269V of this Act for an assessment of duty payable on those goods under the Dumping Duty Act;

then:

  (d)   the Minister is taken, for the purposes of this Act and the Dumping Duty Act, to have ascertained each variable factor relevant to the determination of duty on each such consignment at the level at which that factor was ascertained or last ascertained by the Minister for the purpose of the dumping duty notice or countervailing duty notice; and

  (e)   the interim duty paid on those goods is taken to be the duty payable.


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