Customs Regulation 2015

For section 163 of the Act, this section sets out when an application is required for a refund, rebate or remission of duty.

The application must be made in accordance with sections 107 and 109.

An application is required for a refund or rebate of duty unless:

the refund or rebate relates to a circumstance mentioned in item 8 of the table in clause 1 of Schedule 6; or

all of the following apply:

the goods on which duty has been paid are Subdivision AA goods and were not the subject of a self‑assessed clearance declaration or an import declaration;

the duty was paid through manifest error of fact or patent misconception of the law;

a person tells the Collector the grounds on which the person believes he or she is entitled to a refund or rebate:

within 4 years after the duty was paid; and

in writing, signed by the person.

An application is required for a remission of duty unless:

the remission relates to a circumstance mentioned in item 18, 19 or 22 of the table in clause 1 of Schedule 6; or

the goods on which duty was payable have been totally lost or destroyed or have otherwise ceased to exist.