Customs Regulation 2015

An application for a refund, rebate or remission of duty must be made in accordance with this section.

An application by document for a refund, rebate or remission of duty must:

be in an approved form; and

include the information required by the form; and

be signed as required by the form; and

state the circumstance in clause 1 of Schedule 6 to which the refund, rebate or remission relates; and

be:

given or sent to an officer performing duties in relation to refunds, rebates or remissions of duty; or

left at a place designated for lodgement of applications for refunds, rebates or remissions of duty by notice published on the Department’s website.

An application by computer for a refund, rebate or remission of duty must:

include the information required by an approved statement; and

state the circumstance in clause 1 of Schedule 6 to which the refund, rebate or remission relates; and

be transmitted, and signed, in a manner that meets the information technology requirements:

determined under section 126DA of the Act; and

that apply to import declarations, self‑assessed clearance declarations, or returns, about goods of the kind to which the application relates.

See section 108 for when an application is taken to have been communicated to the Department.

The goods for which an application is made must be goods covered by the same:

import declaration; or

self‑assessed clearance declaration; or

return under subsection 69(8), 70(7) or 105C(2) of the Act.

For paragraphs (2)(d) and (3)(b), only one circumstance may be stated to apply to particular goods mentioned in a line of an application.

In this section: