163 Refunds etc. of duty
(1) Refunds, rebates and remissions of duty may be made:
(a) in respect of goods generally or in respect of the goods
included in a class of goods; and
(b) in such circumstances, and subject to such conditions and
restrictions (if any), as are prescribed, being circumstances,
and conditions and restrictions, that relate to goods generally
or to the goods included in the class of goods.
(1A) The regulations may prescribe the amount, or the means of
determining the amount, of any refund, rebate or remission of duty
that may be made for the purposes of subsection (1).
(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 or a
self-assessed clearance declaration as a step in making an
The duties Part VIII
Deposits, abatements, remissions, refunds and rebates of duties Division 3
Section 164B
Customs Act 1901 393
application for a refund or rebate of duty in respect of goods
covered by the entry or declaration; or
(b) altered an electronic copy of an import entry or a
self-assessed clearance declaration 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 or
altered self-assessed clearance declaration to Customs, either
manually or, after the commencement of this subsection, by
computer, the person’s actions in modifying that import entry or
self-assessed clearance declaration and paying any such application
fee are of no effect.
(2) For the purposes of this section and of any regulations made for the
purposes of this section, duty, in relation to goods that have been,
or are proposed to be, imported into Australia under Schedule 3 to
the Tariff includes an amount paid to a collector on account of the
duty that will become payable on those goods.
(3) For the purposes of this section and of any regulations made for the
purposes of this section, the amount of duty in respect of which a
person may seek a refund, rebate or remission of duty on goods
that are imported into Australia under item 41E of Schedule 4 to
the Tariff is to be taken to be the sum of:
(a) the amount of money (if any) paid as customs duty on the
importation of those goods; and
(b) to the extent that duty credit issued under the ACIS
Administration Act 1999 has been offset against customs duty
that would otherwise have been payable in respect of those
goods—the amount of customs duty offset by the use of the
credit. |
發表於 2008-3-15 07:22 AM
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