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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


4818.50.00


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