If the Comptroller‑General of Customs accepts the security or undertaking, a Collector may grant to a person who imports some or all of the specified goods permission to take delivery of the goods without payment of duty, GST or luxury car tax.
(2A) However, the Collector may grant permission to take delivery of goods that:
(a) are covered by a security or undertaking described in subsection (2); and
(b) are not accompanied by, and described in, temporary admission papers issued in accordance with an agreement between Australia and one or more other countries that provides for the temporary importation of goods without payment of duty;
only if the person importing the goods applies to the Collector for the permission in accordance with section 162AA.
(3) Goods delivered under this section shall, for the purposes of this Act, be deemed to be entered for home consumption on being so delivered.
(4) The regulations may prohibit a person to whom goods are delivered under this section from dealing with the goods in a manner, or in a manner other than a manner, specified in the regulations, or from so dealing with the goods except with the consent of the Comptroller‑General of Customs.
(5) Duty is not payable on goods delivered under this section unless:
(a) the goods have been dealt with in contravention of the regulations; or
(b) the goods are not exported:
(i) within such period, not exceeding 12 months, after the date on which the goods were imported as is notified to the person who imported the goods by the Collector when he or she grants permission to take delivery of the goods; or
(ii) within such further period as the Comptroller‑General of Customs, on the application of the person who imported the goods and of the person who gave the security or undertaking with respect to the goods, allows;
and none of the circumstances or conditions specified in the regulations apply in relation to the goods.
Note: GST and luxury car tax are not payable if duty is not payable because of subsection (5) (or would not be payable because of that subsection if it were otherwise payable). See section 171‑5 of the GST Act and section 13‑25 of the Luxury Car Tax Act.
(6) A Collector may give permission for goods delivered under this section to be taken on board a ship or aircraft for export and, on permission being so given, the goods shall, for the purposes of this Act, be deemed to be entered for export.
(6A) However, the Collector may give permission to take aboard a ship or aircraft for export goods that were delivered under this section as a result of an application described in subsection (2A) only if the person proposing to export the goods applies to the Collector for the permission in accordance with section 162AA.
(7) Where security under this section is given by way of a payment of money or a deposit of an instrument transferable by delivery, the money shall not be repaid or the instrument shall not be returned, as the case may be, until:
(a) no duty is, or may become, payable on goods to which the security relates that have been imported; and
(b) no GST is, or may become, payable on the taxable importation (as defined in the GST Act), if any, that is associated with the import of the goods; and
(c) no luxury car tax is, or may become, payable on the taxable importation of a luxury car (as defined the Luxury Car Tax Act), if any, that is associated with the import of the goods.
(8) If the circumstances described in paragraph (5)(a) or (b) exist in relation to the goods:
(a) a security relating to the goods may be enforced; and
(b) if an undertaking has been given to pay the amount of the duty (if any), GST (if any) and luxury car tax (if any) associated with the import of the goods—the amount may be recovered at any time in a court of competent jurisdiction by proceedings in the name of the Comptroller‑General of Customs.
162AA Applications to deal with goods imported temporarily without duty
(1) This section describes how to make an application that is:
(a) required by subsection 162A(2A) for a permission under subsection 162A(2) to take delivery of goods; or
(b) required by subsection 162A(6A) for a permission under subsection 162A(6) to take goods aboard a ship or aircraft for export.
(2) An application may be communicated to the Collector by document or computer.
(3) An application communicated by document must:
(a) be in an approved form; and
(b) include the information required by the approved form; and
(c) be signed in the way indicated by the approved form.
(4) An application communicated by computer must:
(a) be communicated by computer in the manner indicated in an approved statement relating to the application; and
(b) include the information indicated in the approved statement; and
(c) identify the applicant in the way indicated in the approved statement.
162B Pallets used in international transport
(1) Where pallets are delivered under section 162A and it would be a contravention of the Convention by the Commonwealth to collect duty on the pallets, duty is not payable on the pallets.
(2) Where pallets are to be exported and it would be a contravention of the Convention by the Commonwealth to require the goods to be entered for export, the pallets may be exported without being entered for export.
(3) This section is in addition to, and not in derogation of, subsections 162A(5) and (6).
(4) In this section:
Convention means the European Convention on Customs Treatment of Pallets used in International Transport signed in Geneva on 9 December 1960, as affected by any amendment that has come into force for Australia.
Note: The text of the Convention is set out in Australian Treaty Series 1969 No. 26.
163 Refunds etc. of duty
(1) Refunds, rebates and remissions of duty may be made:
(a) in respect of goods generally or in respect of the goods included in a class of goods; and
(b) in such circumstances, and subject to such conditions and restrictions (if any), as are prescribed, being circumstances, and conditions and restrictions, that relate to goods generally or to the goods included in the class of goods.
(1A) The regulations may prescribe the amount, or the means of determining the amount, of any refund, rebate or remission of duty that may be made for the purposes of subsection (1).
(1AA) Subject to subsection (1AD), the regulations may prescribe:
(a) the manner of making application, either by document or by computer, for such refunds, rebates or remissions; and
(b) the procedure to be followed in dealing with such applications, including procedures for requesting further information in relation to issues raised in such applications.
(1AB) Regulations made for the purposes of subsection (1AA) that provide for the making of an application for a refund, rebate or remission of duty by computer must indicate when that application is to be taken, for the purposes of this Act, to have been communicated to the Department.
(1AC) Regulations made for the purposes of subsection (1AA) that provide for the making of applications for refund, rebate or remission of duty by computer may include contingency arrangements to deal with circumstances where the computer system employed in relation to such applications is down.
(1AD) The regulations may identify circumstances where a person is entitled to a refund, rebate or remission of duty:
(a) without making an application at all; or
(b) on making an application in respect of which a refund application fee is not payable.
(1AE) For the avoidance of doubt, if, before or after the commencement of this subsection, a person has:
(a) altered an electronic copy of an import entry or a self‑assessed clearance declaration as a step in making an application for a refund or rebate of duty in respect of goods covered by the entry or declaration; or
(b) altered an electronic copy of an import entry or a self‑assessed clearance declaration as such a step and paid the application fee (if any) associated with the making of such an application;
but the person did not or does not, within the time prescribed for making that application, communicate the altered import entry or altered self‑assessed clearance declaration to the Department, either manually or, after the commencement of this subsection, by computer, the person’s actions in modifying that import entry or self‑assessed clearance declaration and paying any such application fee are of no effect.
(2) For the purposes of this section and of any regulations made for the purposes of this section, duty, in relation to goods that have been, or are proposed to be, imported into Australia under Schedule 3 to the Tariff includes an amount paid to a collector on account of the duty that will become payable on those goods.
(3) For the purposes of this section and of any regulations made for the purposes of this section, the amount of duty in respect of which a person may seek a refund, rebate or remission of duty on goods that are imported into Australia under item 41E of Schedule 4 to the Tariff is to be taken to be the sum of:
(a) the amount of money (if any) paid as customs duty on the importation of those goods; and
(b) to the extent that duty credit issued under the former ACIS Administration Act 1999 has been offset against customs duty that would otherwise have been payable in respect of those goods—the amount of customs duty offset by the use of the credit.
164B Refunds of export duty
Whenever goods in respect of which an export duty of Customs has been paid are re‑imported or brought back to Australia, the Comptroller‑General of Customs may direct the refund of so much of the duty paid on those goods as he or she considers to be justified in the circumstances.
165 Recovery of unpaid duty etc.
(1) An amount of duty that is due and payable in respect of goods:
(a) is a debt due to the Commonwealth; and
(b) is payable by the owner of the goods.
(2) An amount of drawback, refund or rebate of duty that is overpaid to a person:
(a) is a debt due to the Commonwealth; and
(b) is payable by the person.
Demand for payment
(3) The Comptroller‑General of Customs may make, in writing, a demand for payment of an amount that is a debt due to the Commonwealth under subsection (1) or (2) or subsection 278(2).
(4) A demand, under subsection (3), for payment of an amount must specify the amount and include an explanation of how it has been calculated.
(5) A demand, under subsection (3), for payment of an amount must be made within 4 years from:
(a) if the amount is a debt due to the Commonwealth under subsection (1)—the time the amount was to be paid by under this Act; or
(b) if the amount is a debt due to the Commonwealth under subsection (2) or subsection 278(2)—the time the amount was paid;
unless the Comptroller‑General of Customs is satisfied that the debt arose as the result of fraud or evasion.
Recovery in court
(6) An amount that is a debt due to the Commonwealth under subsection (1) or (2) or subsection 278(2) may be sued for and recovered in a court of competent jurisdiction by proceedings in the name of the Collector if:
(a) the Comptroller‑General of Customs has made a demand for payment of the amount in accordance with this section; or
(b) the Comptroller‑General of Customs is satisfied that the debt arose as the result of fraud or evasion.
165A Refunds etc. may be applied against unpaid duty
(1) If:
(a) an amount of duty is payable by a person in respect of goods that have been delivered into home consumption; and
(b) the person would be entitled to an amount of drawback, refund or rebate of duty in respect of the goods if the amount of duty payable were paid;
then:
(c) the Comptroller‑General of Customs may apply the amount of the drawback, refund or rebate against the amount of duty payable; and
(d) the person is taken to have paid, in respect of the goods, an amount of duty equal to the amount of drawback, refund or rebate applied; and
(e) the amount of drawback, refund or rebate applied is taken to have been paid to the person.
(2) If the Comptroller‑General of Customs applies an amount of drawback, refund or rebate against an amount of duty payable, the Comptroller‑General of Customs must give the person who would have been entitled to receive the amount of drawback, refund or rebate written notice of:
(a) the amount of drawback, refund or rebate applied; and
(b) if the amount of drawback, refund or rebate applied is less than the amount of duty payable—the amount of duty that is still payable by the person.
166 No refund if duty altered
If any practice of the Comptroller‑General of Customs relating to classifying or enumerating any article for duty shall be altered so that less duty is charged upon such article, no person shall thereby become entitled to any refund on account of any duty paid before such alteration.
Division 4—Disputes as to duty
167 Payments under protest
(1) If any dispute arises as to the amount or rate of duty payable in respect of any goods, or as to the liability of any goods to duty, under any Customs Tariff, or under any Customs Tariff or Customs Tariff alteration proposed in the Parliament (not being duty imposed under the Customs Tariff (Anti‑Dumping) Act 1975), the owner of the goods may pay under protest the sum demanded by the Collector as the duty payable in respect of the goods, and thereupon the sum so paid shall, as against the owner of the goods, be deemed to be the proper duty payable in respect of the goods, unless the contrary is determined in an action brought in pursuance of this section.
(2) The owner may, within the times limited in this section, bring an action against the Collector, in any Commonwealth or State Court of competent jurisdiction, for the recovery of the whole or any part of the sum so paid.
(3) For the purposes of this section, a payment is taken to be made under protest if, and only if:
(a) the owner of the goods or the agent of the owner gives the Collector notice in accordance with subsection (3A), by document or electronically, that the payment is made under protest; and
(b) the Collector receives the notice no later than 7 days after the day the payment is made.
(3A) A notice given by an owner or agent under subsection (3) must:
(a) contain the words paid under protest; and
(b) identify the import declaration that covers the goods to which the protest relates; and
(c) if the protest does not relate to all the goods covered by the import declaration—describe the goods to which the protest relates; and
(d) include a statement of the grounds on which the protest is made; and
(e) be signed by the owner or the agent of the owner.
(4) No action shall lie for the recovery of any sum paid to the Commonwealth as the duty payable in respect of any goods, unless the payment is made under protest in pursuance of this section and the action is commenced within the following times:
(a) In case the sum is paid as the duty payable under any Customs Tariff, within 6 months after the date of the payment; or
(b) In case the sum is paid as the duty payable under a Customs Tariff or Customs Tariff alteration proposed in the Parliament, within 6 months after the Act, by which the Customs Tariff or Customs Tariff alteration proposed in the Parliament is made law, is assented to.
(5) Nothing in this section shall affect any rights or powers under section 163.
(6) In this section:
import declaration includes an import entry, within the meaning of the unamended Customs Act, that was made under that Act.
unamended Customs Act has the meaning given by section 4 of the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004.
Part IX—Drawbacks
168 Drawbacks of import duty
(1) The regulations may make provision for and in relation to allowing drawbacks of duty paid on goods imported into Australia.
(2) For the purposes of this section and of any regulations made for the purposes of this section, the amount of duty paid on goods that are imported into Australia under item 41E of Schedule 4 to the Tariff is to be taken to be the sum of:
(a) the amount of money (if any) paid as customs duty on the importation of those goods; and
(b) to the extent that duty credit issued under the former ACIS Administration Act 1999 has been offset against customs duty that would otherwise have been payable in respect of those goods—the amount of customs duty offset by the use of the credit.
Part X—The coasting trade
175 Goods not to be transferred between certain vessels
(1) In this section:
Australian aircraft has the same meaning as in the Civil Aviation Act 1988.
coastal aircraft means an aircraft that is not currently engaged in making:
(a) an international flight; or
(b) a prescribed flight.
coastal ship means a ship that is not currently engaged in making:
(a) an international voyage; or
(b) a prescribed voyage.
international flight and international voyage have the same respective meanings as they have in Part VII.
prescribed flight in relation to an aircraft, means a flight in the course of which the aircraft takes off from a place outside Australia and lands at a place outside Australia and does not land at a place in Australia.
prescribed voyage, in relation to a ship, means a voyage in the course of which the ship:
(a) travels between places outside Australia; or
(b) travels from a place outside Australia and returns to that place;
and does not call at a place in Australia.
(2) The owner or master of a coastal ship must not allow any goods to be transferred between the coastal ship and:
(a) a ship that is engaged in making an international voyage or a prescribed voyage; or
(b) an aircraft that is engaged in making an international flight or a prescribed flight.