105Remission or refund of duty—import entry or self‑assessed clearance declaration taken to be withdrawn

105 Remission or refund of duty—import entry or self‑assessed clearance declaration taken to be withdrawn

(1) For section 163 of the Act, this section applies if: (a) a person pays an amount of duty (duty 1) in relation to imported goods; and (b) either: (i) the import entry relating to the goods is taken to be withdrawn under subsection 71F(2) of the Act because the person has changed the information in the entry; or (ii) the self‑assessed clearance declaration relating to the goods is taken to be withdrawn under subsection 71AAAP(3) of the Act because the person has changed the information in the declaration. (2) If duty 1 is less than or equal to the amount of duty (duty 2) that would be payable in relation to the changed entry or declaration: (a) remission of duty 2 may be made to the extent of the amount of duty 1; and (b) the person is not entitled to a refund of duty 1. (3) If duty 1 is greater than duty 2: (a) remission of the full amount of duty 2 may be made; and (b) the person is entitled to a refund of the amount by which duty 1 is greater than duty 2; and (c) the person is not required to apply for the refund.