Liability for import declaration processing charge
71B Liability for import declaration processing charge
When an import declaration (including an altered import declaration) in respect of goods to which section 68 applies (other than warehoused goods) is, or is taken to have been, communicated to the Department under section 71A, the owner of the goods becomes liable to pay import declaration processing charge in respect of the declaration.
If a person who is an owner of goods pays import declaration processing charge in respect of an import declaration relating to particular goods, any other person who is an owner of those goods ceases to be liable to pay charge in respect of that declaration.
If an import declaration is withdrawn under subsection 71F(1), or is taken, under subsection 71F(2) or (7), to have been withdrawn, before the issue of an authority to deal in respect of goods covered by the declaration, then, despite subsection (1), the owner of the goods is not liable to pay import declaration processing charge in respect of the declaration.
Exemptions from charge
The Minister may, by legislative instrument, determine one or more of the following:
that specified persons are exempt from liability to pay import declaration processing charge;
that persons are exempt from liability to pay import declaration processing charge in respect of import declarations relating to specified goods;
that specified persons are exempt from liability to pay import declaration processing charge in respect of import declarations relating to specified goods.
An instrument under subsection (4) takes effect on the day specified in the instrument (which may be earlier or later than the day the instrument is made).
Refund of charge
If:
a person pays an amount of import declaration processing charge on or after the day an instrument under subsection (4) takes effect; and
the person is exempt from liability to pay that amount of charge because of that instrument;
the Comptroller‑General of Customs must, on behalf of the Commonwealth, refund to the person an amount equal to the amount of charge paid.
Debt
An amount of import declaration processing charge that a person is liable to pay:
is a debt due by the person to the Commonwealth; and
may be recovered by action in a court of competent jurisdiction.
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