Customs Regulation 2015

1

Duty has been paid or is payable on goods that have deteriorated or been damaged, lost or destroyed:

(a) after being received at the place of export of the goods; and

(b) before the goods became subject to customs control under the Act.

2

Duty has been paid or is payable on goods that have, while subject to customs control under the Act, deteriorated or been damaged or destroyed.

3

Duty has been paid or is payable on goods that have been:

(a) lost while subject to customs control under the Act; or

(b) stolen after being received at the place of export of the goods and before the goods left customs control under the Act.

4

Duty has been paid or is payable on goods in relation to which:

(a) all of the following apply:

(i) the goods have deteriorated or been damaged or destroyed while undergoing treatment under the Biosecurity Act 2015 or the Quarantine Act 1908, as in force before 16 June 2016;

(ii) the deterioration, damage or destruction is directly or indirectly attributable to the treatment;

(iii) the goods were subject to customs control under the Act at the time of the treatment; or

(b) both of the following apply:

(i) the goods were destroyed under the Biosecurity Act 2015 or the Quarantine Act 1908, as in force before 16 June 2016;

(ii) the goods were subject to customs control under the Act at the time they were destroyed.

5

All of the following apply:

(a) an import entry in relation to goods is withdrawn under section 71F of the Act;

(b) the amount of duty specified in the import entry in relation to the goods has been paid;

(c) none of items 1, 2, 3, 4 and 13 apply.

6

Both of the following apply:

(a) item 7 does not apply;

(b) duty has been paid on goods because of manifest error of fact or patent misconception of the law.

Note: A refund of duty is not payable under this item to a certain extent: see the Customs (International Obligations) Regulation 2015.

7

Both of the following apply:

(a) duty has been paid on gaseous fuel because of manifest error of fact or patent misconception of the law;

(b) the person claiming a refund of the duty reasonably believes that the entity to which the goods were sold or supplied considered, at the time of the sale or supply, that duty was not payable on the goods.

8

A decision mentioned in subsection 273GA(2) of the Act has been reviewed by the Administrative Review Tribunal and the Tribunal, or a court on appeal from the Tribunal, has:

(a) held that the amount of duty payable (if any) is less than the amount of duty demanded in consequence of the decision; or

(b) remitted the matter to a Collector who has accordingly decided that the amount of duty payable (if any) is less than the amount demanded in consequence of the decision.

9

There is a reduction of the duty payable on goods entered for home consumption on which duty has been paid, because of:

(a) a Customs Tariff, or a Customs Tariff alteration, proposed in the Parliament; or

(b) the making of an instrument under subsection 273EA(1) of the Act giving notice of an intention to propose in the Parliament a Customs Tariff or a Customs Tariff alteration; or

(c) in the case of an amendment of the Customs Tariff Act 1995—the later of:

(i) the Royal Assent to the amendment; or

(ii) the commencement of the amendment.

10

Both of the following apply:

(a) duty has been paid on goods;

(b) after the duty was paid, a by‑law or determination is made under Part XVI of the Act, or a tariff concession order is made under Part XVA of the Act, to the effect that duty:

(i) is not payable on those goods; or

(ii) is payable on those goods at a rate which is less than the rate that applied when the goods were entered for home consumption.

11

All of the following apply:

(a) the price of goods for the purposes of Division 2 of Part VIII of the Act was taken into account in determining, under that Division, the customs value of the goods;

(b) a rebate (as defined by subsection 154(1) of the Act) of, or other decrease in, that price accrues to the importer of the goods;

(c) the rebate or decrease:

(i) was not taken into account in determining the customs value; and

(ii) is not a rebate, or decrease, mentioned in item 12.

12

The Collector is satisfied that:

(a) the price of goods for the purposes of Division 2 of Part VIII of the Act was taken into account in determining, under that Division, the customs value of the goods; and

(b) a rebate (as defined by subsection 154(1) of the Act) of, or other decrease in, that price accrues to the importer of the goods:

(i) because of a fault or defect in the goods; or

(ii) because the goods did not conform to contract specifications given by the importer to the manufacturer or supplier; and

(c) the rebate or decrease was not taken into account in determining the customs value.

13

The Collector is satisfied that:

(a) the customs value of goods has been determined under Division 2 of Part VIII of the Act; and

(b) a decrease in the value of the goods that would have resulted in a decrease in the customs value occurred before the determination:

(i) because of a fault or defect in the goods; or

(ii) because the goods did not conform to contract specifications given by the importer to the manufacturer or supplier; and

(c) the decrease in the value of the goods was not taken into account in determining the customs value; and

(d) all reasonable steps available to the importer have been taken to obtain redress from the manufacturer or supplier, but without success; and

(e) no rebate of, or other decrease in, the price of the goods accrues to the importer under item 12.

14

All of the following apply:

(a) duty has been paid on petrol;

(b) the petrol, in whole or in part, is returned to a warehouse or to the licensed manufacturer (within the meaning of the Excise Act 1901) of the petrol;

(ba) the petrol has not been used;

(bb) the petrol is subject to further manufacture or production;

(c) the requirements in section 103 are met.

15

Duty has been paid on goods that were first entered for home consumption at a time when a TCO, made in relation to those goods under Part XVA of the Act, was in force or was taken to have come into force.

16

Duty has been paid on a passenger motor vehicle that:

(a) was imported solely for testing, evaluation or engineering development; and

(b) was new or unused when it was imported; and

(c) is donated to an education institution that undertakes, in writing, to dispose of it only for scrap.

17

Duty has been paid on an automotive component that is donated to an education institution that undertakes, in writing, to dispose of it only for scrap.

18

Duty is payable on goods that:

(a) are liquefied natural gas; and

(b) are not intended for use in an internal combustion engine in either a motor vehicle or vessel.

19

Duty is payable on goods that:

(a) are liquefied petroleum gas; and

(b) are not intended for use in an internal combustion engine in either a motor vehicle or vessel.

20

All of the following apply:

(a) duty has been paid on tobacco products imported into Australia;

(b) the tobacco products have been sold, by the person who paid the duty, to:

(i) the proprietor of an inwards duty free shop; or

(ii) the proprietor of an outwards duty free shop;

(c) the tobacco products have been received by the proprietor of the duty free shop;

(d) the tobacco products were sold to the proprietor of the duty free shop for the purposes of the proprietor selling the tobacco products to a relevant traveller (within the meaning of subsections 96A(1) and 96B(1) of the Act).

21

All of the following apply:

(a) duty has been paid on tobacco products imported into Australia;

(b) the tobacco products have been sold, by the person who paid the duty, to the holder of a warehouse licence in respect of a warehouse that is licensed to warehouse either or both of the following:

(i) aircraft’s stores;

(ii) ship’s stores;

(c) the tobacco products have been received by the holder of the warehouse licence;

(d) the tobacco products were sold for the purposes of the operation of the warehouse as a seller of either or both of the following:

(i) aircraft’s stores;

(ii) ship’s stores.

22

All of the following apply:

(a) duty is payable on goods that are excise‑equivalent goods classified under a tariff subheading mentioned in any of the following items of the table in clause 1 of Schedule 1:

(i) item 39;

(ii) items 61 to 69 (other than item 66);

(iii) items 70 to 77 (other than item 73);

(iv) items 80 to 89 (other than item 84 or 88);

(v) items 90 to 99 (other than item 93, 94 or 98);

(vi) items 100 to 109 (other than item 102, 107 or 108);

(vii) items 110 to 118;

(viii) item 129;

(ix) items 131 to 134;

(b) the goods are stores for the use of passengers or crew of a ship, or for the service of a ship;

(c) the goods are for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999);

(d) the ship has a gross tonnage (within the meaning of the Shipping Reform (Tax Incentives) Act 2012) of at least 400;

(e) the ship is not a ship (within the meaning of Part VII of the Act).

Note: Under Part VII of the Act, ship does not include:

(a) a ship that is not currently engaged in making international voyages; or

(b) a ship that is currently engaged in making international voyages but is about to make a voyage other than an international voyage.