Customs Act 1901

Refunds, rebates and remissions of duty may be made:

in respect of goods generally or in respect of the goods included in a class of goods; and

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.

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).

Subject to subsection (1AD), the regulations may prescribe:

the manner of making application, either by document or by computer, for such refunds, rebates or remissions; and

the procedure to be followed in dealing with such applications, including procedures for requesting further information in relation to issues raised in such applications.

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 the Department.

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.

The regulations may identify circumstances where a person is entitled to a refund, rebate or remission of duty:

without making an application at all; or

on making an application in respect of which a refund application fee is not payable.

For the avoidance of doubt, if, before or after the commencement of this subsection, a person has:

altered an electronic copy of an import entry or a self‑assessed clearance declaration as a step in making an application for a refund or rebate of duty in respect of goods covered by the entry or declaration; or

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;

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.

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:

the amount of money (if any) paid as customs duty on the importation of those goods; and

to the extent that duty credit issued under the former 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.