Customs Regulation 2015

1

A circumstance mentioned in item 1, 2 or 3 of the table in clause 1 of Schedule 6.

Subject to subsections (3) and (4), within 14 days after the delivery from customs control under the Act:

(a) of the goods; or

(b) of the packages in which the goods were originally packed or were assumed to have been packed.

2

Both of the following apply:

(a) duty has been paid on goods through manifest error of fact;

(b) the goods were invoiced as part of the contents of packages but not received.

Subject to subsections (3) and (4), within 14 days after the delivery from customs control under the Act of:

(a) the goods; or

(b) the packages in which the goods were originally packed or were assumed to have been packed.

3

A circumstance mentioned in item 4 of the table in clause 1 of Schedule 6.

Subject to subsection (4), within 14 days after the goods were released from biosecurity control under the Biosecurity Act 2015 or released from quarantine under the Quarantine Act 1908, as in force before 16 June 2016.

5

Any of the following circumstances:

(a) a circumstance mentioned in any of items 5, 6 and 9 to 17 of the table in clause 1 of Schedule 6;

(b) any circumstance not mentioned in items 1 to 3 in this table or in item 8 of the table in clause 1 of Schedule 6.

Subject to items 6 to 8, within 4 years after the day on which the duty was paid.

5A

A circumstance mentioned in item 20 or 21 of the table in clause 1 of Schedule 6.

Within 4 years after the day on which the duty was paid.

6

More than 3 years after the day on which the duty was paid, there is a reduction (the event) 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.

Within 12 months of the occurrence of the event.

7

More than 3 years after the day on which the duty was paid:

(a) a by‑law under Part XVI of the Act; or

(b) a determination under Part XVI of the Act;

is made (the event) to the effect that duty is not payable on those goods, or duty is payable on those goods at a rate which is less than the rate that applied when the goods were entered for home consumption.

Within 12 months of the occurrence of the event.

8

Both of the following apply:

(a) duty was paid on goods that were first entered for home consumption 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;

(b) the latest of the following (the event) occurs more than 3 years after the day on which the duty was paid:

(i) the entry of the particular goods for home consumption;

(ii) the gazettal of the TCO under section 269R of the Act;

(iii) the gazettal of a decision on an application for reconsideration under section 269SH of the Act;

(iv) if, under subsection 269SD(2) of the Act, the TCO is revoked and a new TCO is made in relation to the goods—the gazettal of a notice of the decision under that subsection under section 269SE of the Act;

(v) a decision of the Administrative Review Tribunal on an application under paragraph 273GA(1)(n), (o), (p), (q), (r) or (s) of the Act.

Within 12 months of the occurrence of the event.