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CUSTOMS AMENDMENT REGULATIONS 2000 (NO. 13) 2000 NO. 350 - SCHEDULE 1
Amendments
(regulation 3)
[1] Subregulation 128 (1)
substitute
(1) For paragraph
163 (1AA) (a) of the Act, an application by document for a refund, a
rebate (other than a rebate for which section 164 of the Act provides) or a
remission of duty must:
- (a)
- be in an approved form; and
- (b)
- include information as required by the form; and
- (c)
- be signed as required by the form; and
- (d)
- include the fee payable for the application; and
- (e)
- state which circumstance under subregulation 126 (1) applies to each
of the imported goods; and
(f) either:
- (i)
- be given or sent to an officer doing duty in relation to
refunds; or
- (ii)
- be left in a Customs Office at a place designated for lodgment of
applications for refunds, rebates or remissions of duty.
(1A) For paragraph 163 (1AA) (a) of the Act, an application by
computer for a refund, a rebate (other than a rebate for which section 164 of
the Act provides) or a remission of duty must:
- (a)
- include information as
required by an approved statement; and
- (b)
- state which circumstance under subregulation 126 (1) applies to each
of the imported goods; and
- (c)
- be signed by transmitting with the application the registered COMPILE
user's PIN number; and
- (d)
- be transmitted by a registered COMPILE user using the COMPILE computer
system; and
- (e)
- be made within the hours mentioned in item 5 of the table to paragraph
19 (1) (b).
[2] Subregulation 128 (3)
omit
paragraph (1) (e)
insert
paragraphs (1) (e) and (1A) (b)
[3] After subregulation
128 (3)
insert
- (3A)
- An application made under this regulation is taken
to have been made to the CEO.
[4] After regulation 128
insert
128AAA
Procedures for dealing with application for rebate, refund or remission
- (1)
- For paragraph 163 (1AA) (b) of the Act, this regulation sets out
procedures to be followed by Customs in dealing with applications for refunds,
rebates or remissions.
(2) Before considering an application for a refund,
rebate or remission of duty, a Collector must:
- (a)
- verify particulars in the
application; or
- (b)
- be satisfied of any other matter that may be relevant to approval of the
refund, rebate or remission.
(3) If required by a Collector, the applicant must deliver to the Collector:
- (a)
- the commercial documents relating to the application that are in the
applicant's possession or under the applicant's control; or
- (b)
- information, of a kind specified in a notice, about the goods that is
within the knowledge of the applicant or that the applicant is reasonably able
to obtain.
(4) A documentary requirement to deliver documents or information relating to
an application must:
- (a)
- be given to the person by whom, or for whom, the
application was made; and
- (b)
- be in an approved form and include the information required by the form.
(5) A computer requirement to deliver documents or information relating to an
application must:
- (a)
- be transmitted to the registered COMPILE user by whom,
or for whom, the application was made; and
- (b)
- be transmitted using the COMPILE computer system; and
- (c)
- include information required by an approved statement.
- (6)
- A Collector may ask the applicant or, if another person made the
application for the applicant, that other person, questions about the
application.
- (7)
- A Collector may require the applicant to verify the information in the
application by declaration or by the production of documents.
(8) An
application may be considered only on the information available to a Collector
if any of the following requirements are not complied with within 30 days
after the requirement is made:
- (a)
- a requirement to deliver documents or
information;
- (b)
- a requirement to answer a question;
- (c)
- a requirement to verify information.
- (9)
- If a person delivers a commercial document to a Collector, the Collector
must deal with the document and then return the document to that person.
128AAB Communication of application to Customs
For subsection 163 (1AB) of the Act, an application for a refund, rebate
or remission of duty is taken to have been communicated to Customs when an
electronic message is transmitted:
- (a)
- by Customs, using the COMPILE
computer system; and
- (b)
- to the registered COMPILE user whose PIN number was transmitted for the
application; and
(c) stating that:
- (i)
- the application has been accepted and the refund,
rebate or remission has been approved; or
- (ii)
- the application has been received but further information is required.
128AAC Contingency arrangements if COMPILE computer system down
- (1)
- For
subsection 163 (1AC) of the Act, this regulation sets out the contingency
arrangements to deal with an application for a refund, rebate or remission of
duty if the COMPILE computer system is down.
(2) The contingency
arrangements:
- (a)
- only apply if the CEO declares, in writing, that they are
to apply; and
- (b)
- only cease to apply if the CEO declares, in writing, that they cease to
apply.
(3) The CEO may declare that the contingency arrangements apply if:
- (a)
- registered COMPILE users cannot transmit applications for refunds, rebates or
remissions of duty to Customs; or
- (b)
- Customs cannot transmit to registered COMPILE users messages mentioned in
regulation 128AAB.
- (4)
- If the CEO has declared, in writing, that the contingency arrangements
apply and the COMPILE system becomes operative again, the CEO must declare, in
writing, that the contingency arrangements cease to apply.
- (5)
- If the CEO makes a declaration under subregulation (3) or (4), the CEO
must communicate the declaration to all registered COMPILE users in the way
set out in regulation 43A.
- (6)
- If the time within which the application must be made expires while the
contingency arrangements apply, the time within which the application must be
made is taken to be extended to the end of the day after the CEO communicates
a declaration that the contingency arrangements cease to apply.
[5] After
paragraph 128A (4B) (c)
insert
- (ca)
- if, under subsection
269SD (2) of the Act, the TCO is revoked and a new TCO is made in respect
of the goods notice of the decision under that subsection is
gazetted under section 269SE of the Act; or
[6] Paragraph 128A (4B) (d)
omit
paragraphs
273GA (1) (n), (o), (q), (r) or (s)
insert
paragraph
273GA (1) (n), (o), (p), (q), (r) or (s)
[7] After subregulation
128A (5)
insert
- (6)
- If an application for a refund of duty must be
made within a time that expires while contingency arrangements under
regulation 128AAC apply, the time within which the application must be made is
taken to be extended to the end of the day after the CEO communicates a
declaration that the contingency arrangements cease to apply.
[8] Paragraph
128AA (3) (a)
after
128 (1) (e)
insert
or
(1A) (b)
[9] Subregulation 128B (6), second occurring
renumber as
subregulation 128B (7)
[10] Schedule 2, item 8B, column 2
omit
3823.70
insert
3823.70.00
[11] Schedule 2, item 12
substitute
12
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