28Period for making an application for refund, rebate or remission

#### 28 Period for making an application for refund, rebate or remission (1) An application for a remission of duty under this Part must be made before the goods to which the remission relates leave customs control. (2) An application for a refund or rebate of duty under this Part must be made within 4 years after the day on which the duty was paid. (3) If an application must be made within a time (the application time) that ends while a notice under section 126E of the Act that an information system has become temporarily inoperative is in force, the application time is taken to be extended until the end of the day after the Comptroller‑General of Customs gives notice that the information system has again become operative.