Customs Regulation 2015

For paragraph 163(1AA)(b) of the Act, this section sets out procedures to be followed in dealing with applications for a refund, rebate or remission of duty.

Before considering an application for a refund, rebate or remission of duty, a Collector must:

verify particulars in the application; and

be satisfied of any other matter that may be relevant to approval of the refund, rebate or remission.

A Collector may require the applicant to verify the information in the application by declaration or by producing documents.

A Collector may require the applicant to give to the Collector:

the commercial documents relating to the application that are in the applicant’s possession or control; or

information, of a kind specified by the Collector, about the goods that is within the knowledge of the applicant or that the applicant is reasonably able to obtain.

If a requirement mentioned in subsection (4) is to be communicated in a document, the requirement must:

be communicated to:

the applicant; or

if another person made the application for the applicant—that other person; and

be in an approved form; and

include the information required by the form.

If a requirement mentioned in subsection (4) is to be communicated electronically, the requirement must:

be transmitted electronically to the person who made the application; and

include the information required by an approved statement.

A Collector may require either of the following to answer questions about the application:

the applicant;

if another person made the application for the applicant—that other person.

If a requirement under subsection (3), (4) or (7) to verify information, give documents or information, or answer questions, is not complied with within 30 days after the requirement is made, an application may be considered only on the information available to a Collector.

If a person delivers a commercial document to a Collector, the Collector must deal with the document and then return the document to the person.