Part 1—Refund, rebate and remission applications
Customs Act 1901
1 Subsection 4(1) (at the end of the definition of COMPILE
computer system )
Add "including, if regulations made for the purposes of
section 163 so provide, communications relating to refunds and rebates in
relation to duty paid, or remissions in relation to duty payable, on the
importation of such goods".
2 Subsection 71AA(3)
Omit "71F(6) or section
71J", substitute "71F(1A) or (6)".
3 After subsection 71F(1)
Insert:
- (1A)
- If, at any time after a person has communicated an import entry to Customs and
before the goods to which it relates are dealt with in accordance with the
entry, the person changes information included in the entry, the person is
taken, at the time when an import entry advice is given or transmitted in
respect of the altered entry, to have withdrawn the entry as it previously
stood.
4 Section 71J
Repeal the section, substitute: 71J Annotation of import entry
by Customs for certain purposes not to constitute withdrawal
Any annotation of an import entry that is made by Customs as a result of the
acceptance by Customs of an application for a refund or rebate of all or a
part of the duty paid, or for a remission of all or a part of the duty
payable, on goods covered by the import entry, is not to be taken to
constitute a withdrawal of the entry for the purposes of this Act.
5 After subsection 163(1A)
Insert:
- (1AA)
- Subject to subsection (1AD), the
regulations may prescribe:
- (a)
- the manner of making application, either by document or by computer, for
such refunds, rebates or remissions; and
- (b)
- the procedure to be followed by Customs in dealing with such applications,
including procedures for requesting further information in relation to issues
raised in such applications.
- (1AB)
- Regulations made for the purposes of subsection (1AA) that provide for
the making of an application for a refund, rebate or remission of duty by
computer must indicate when that application is to be taken, for the purposes
of this Act, to have been communicated to Customs.
- (1AC)
- Regulations made for the purposes of subsection (1AA) that provide for
the making of applications for refund, rebate or remission of duty by computer
may include contingency arrangements to deal with circumstances where the
computer system employed in relation to such applications is down.
- (1AD)
- The regulations may identify circumstances where a person is entitled to
a refund, rebate or remission of duty:
- (a)
- without making an application at all; or
- (b)
- on making an application in respect of which a refund application fee is
not payable.
- (1AE)
- For the avoidance of doubt, if, before or after the commencement of this
subsection, a person has:
- (a)
- altered an electronic copy of an import entry as a step in making an
application for a refund or rebate of duty in respect of goods covered by the
entry; or
- (b)
- altered an electronic copy of an import entry as such a step and paid the
application fee (if any) associated with the making of such an application;
but the person did not or does not, within the time prescribed for making that
application, communicate the altered import entry to Customs, either manually
or, after the commencement of this subsection, by computer, the person's
actions in modifying that import entry and paying any such application fee are
of no effect.
6 Subsection 163(1B)
Repeal the subsection, substitute:
- (1B)
- A Collector
must refuse to consider an application for a refund of duty paid in respect of
goods if the fee, if any, payable under subsection (1C) in respect of the
application has not been paid.
7 Subsection 163(1D) (note)
Repeal the note.
8 After subsection 234(2B)
Insert:
- (2BA)
- If an application for a refund, rebate or remission of duty is
taken, under regulations made for the purposes of subsection 163(1AB), to have
been communicated to Customs, then, for the purposes of paragraph (1)(d), the
part of the communication constituting the transmission to Customs is treated
as a statement made to the CEO.
Part 2—Transitional, saving and application provisions
9 Import entries taken to have been withdrawn under section 71J of the
Customs Act
If an import entry is taken to have been withdrawn under
section 71J of the Customs Act 1901 as in force before the date of
commencement of item 4 of this Schedule, that import entry is to be treated,
on and after that date, as if it were taken to have been withdrawn under
section 71F(1A) of the Customs Act 1901 as amended by this Act.
10 Saving
actions taken in reference to application for refund or rebate
(1) If,
immediately before the commencing day:
- (a)
- a person has:
- (i)
- altered an electronic copy of an import entry as a step in making an
application for a refund or rebate of duty in respect of goods covered by the
entry; or
- (ii)
- altered an electronic copy of an import entry as such a step and paid the
application fee (if any) associated with the making of such an application;
and
- (b)
- the person has not communicated the altered import entry to Customs; but
- (c)
- the time for making such an application had not expired before that day;
the person's actions in modifying that import entry and paying any such
application fee have effect, on and after the commencing day as if they were
actions taken in accordance with the Principal Act as amended by the items in
this Schedule and with the regulations made for the purposes of the Principal
Act as so amended.
(2) In this item:
commencing day means the day on which
the items in Part 1 commence. Principal Act means the Customs Act 1901 .
11
Application: subsection 163(1B) of the Customs Act 1901
Subsection 163(1B) of
the Customs Act 1901 as amended by this Schedule applies to an application
regardless of whether it was made before or after the commencement of this
Schedule.
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Commonwealth Numbered Acts