Customs Act 1901

An amount of duty that is due and payable in respect of goods:

is a debt due to the Commonwealth; and

is payable by the owner of the goods.

An amount of drawback, refund or rebate of duty that is overpaid to a person:

is a debt due to the Commonwealth; and

is payable by the person.

The Comptroller‑General of Customs may make, in writing, a demand for payment of an amount that is a debt due to the Commonwealth under subsection (1) or (2) or subsection 278(2).

A demand, under subsection (3), for payment of an amount must specify the amount and include an explanation of how it has been calculated.

A demand, under subsection (3), for payment of an amount must be made within 4 years from:

if the amount is a debt due to the Commonwealth under subsection (1)—the time the amount was to be paid by under this Act; or

if the amount is a debt due to the Commonwealth under subsection (2) or subsection 278(2)—the time the amount was paid;

An amount that is a debt due to the Commonwealth under subsection (1) or (2) or subsection 278(2) may be sued for and recovered in a court of competent jurisdiction by proceedings in the name of the Collector if:

the Comptroller‑General of Customs has made a demand for payment of the amount in accordance with this section; or

the Comptroller‑General of Customs is satisfied that the debt arose as the result of fraud or evasion.