Commonwealth Consolidated Regulations

[Index] [Table] [Search] [Search this Regulation] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

CUSTOMS REGULATION 2015 - REG 106

When an application is required for a refund, rebate or remission of duty

  (1)   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

  (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

  (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.


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback