109Period for making an application for refund, rebate or remission

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

(1) The application for a remission of duty must be made before the goods to which the remission relates leave customs control under the Act. (2) The application for a refund or rebate of duty in a circumstance mentioned in an item of the following table must be made within the period mentioned in the item.

<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Period for making an application for a refund or rebate of duty</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:49.88%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Circumstance</span></p></td><td style="width:40.04%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Period for making application</span></p></td></tr></thead><tbody><tr><td style="width:10.08%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:49.88%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A circumstance mentioned in item</span><span> </span><span>1, 2 or 3 of the table in clause</span><span> </span><span>1 of Schedule</span><span> </span><span>6.</span></p><p class="Tabletext"><span></span></p></td><td style="width:40.04%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Subject to subsections</span><span> </span><span>(3) and (4), within 14 days after the delivery from customs control under the Act:</span></p><p class="Tablea"><span>(a) of the goods; or</span></p><p class="Tablea"><span>(b) of the packages in which the goods were originally packed or were assumed to have been packed.</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:49.88%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Both of the following apply:</span></p><p class="Tablea"><span>(a) duty has been paid on goods through manifest error of fact;</span></p><p class="Tablea"><span>(b) the goods were invoiced as part of the contents of packages but not received.</span></p></td><td style="width:40.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Subject to subsections</span><span> </span><span>(3) and (4), within 14 days after the delivery from customs control under the Act of:</span></p><p class="Tablea"><span>(a) the goods; or</span></p><p class="Tablea"><span>(b) the packages in which the goods were originally packed or were assumed to have been packed.</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:49.88%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A circumstance mentioned in item</span><span> </span><span>4 of the table in clause</span><span> </span><span>1 of Schedule</span><span> </span><span>6.</span></p></td><td style="width:40.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Subject to subsection</span><span> </span><span>(4), within 14 days after the goods were released from biosecurity control under the </span><span style="font-style:italic">Biosecurity Act 2015</span><span> or released from quarantine under the </span><span style="font-style:italic">Quarantine Act 1908</span><span>, as in force before 16</span><span> </span><span>June 2016.</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:49.88%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Any of the following circumstances:</span></p><p class="Tablea"><span>(a) a circumstance mentioned in any of items</span><span> </span><span>5, 6 and 9 to 17 of the table in clause</span><span> </span><span>1 of Schedule</span><span> </span><span>6;</span></p><p class="Tablea"><span>(b) any circumstance not mentioned in items</span><span> </span><span>1 to 3 in this table or in item</span><span> </span><span>8 of the table in clause</span><span> </span><span>1 of Schedule</span><span> </span><span>6.</span></p></td><td style="width:40.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Subject to items</span><span> </span><span>6 to 8, within 4 years after the day on which the duty was paid.</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5A</span></p></td><td style="width:49.88%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A circumstance mentioned in item</span><span> </span><span>20 or 21 of the table in clause</span><span> </span><span>1 of Schedule</span><span> </span><span>6.</span></p></td><td style="width:40.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Within 4 years after the day on which the duty was paid.</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:49.88%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>More than 3 years after the day on which the duty was paid, there is a reduction (the </span><span style="font-weight:bold; font-style:italic">event</span><span>) of the duty payable on goods entered for home consumption, on which duty has been paid, because of:</span></p><p class="Tablea"><span>(a) a Customs Tariff, or a Customs Tariff alteration, proposed in the Parliament; or</span></p><p class="Tablea"><span>(b) the making of an instrument under subsection</span><span> </span><span>273EA(1) of the Act giving notice of an intention to propose in the Parliament a Customs Tariff or a Customs Tariff alteration; or</span></p><p class="Tablea"><span>(c) in the case of an amendment of the </span><span style="font-style:italic">Customs Tariff Act 1995</span><span>—the later of:</span></p><p class="Tablei"><span>(i) the Royal Assent to the amendment; or</span></p><p class="Tablei"><span>(ii) the commencement of the amendment.</span></p></td><td style="width:40.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Within 12 months of the occurrence of the event.</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:49.88%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>More than 3 years after the day on which the duty was paid:</span></p><p class="Tablea"><span>(a) a by</span><span>‑</span><span>law under Part</span><span> </span><span>XVI of the Act; or</span></p><p class="Tablea"><span>(b) a determination under Part</span><span> </span><span>XVI of the Act;</span></p><p class="Tabletext"><span>is made (the </span><span style="font-weight:bold; font-style:italic">event</span><span>) 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.</span></p></td><td style="width:40.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Within 12 months of the occurrence of the event.</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8</span></p></td><td style="width:49.88%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Both of the following apply:</span></p><p class="Tablea"><span>(a) duty was paid on goods that were first entered for home consumption when a TCO, made in relation to those goods under Part</span><span> </span><span>XVA of the Act, was in force or was taken to have come into force;</span></p><p class="Tablea"><span>(b) the latest of the following (the </span><span style="font-weight:bold; font-style:italic">event</span><span>) occurs more than 3 years after the day on which the duty was paid:</span></p><p class="Tablei"><span>(i) the entry of the particular goods for home consumption;</span></p><p class="Tablei"><span>(ii) the gazettal of the TCO under section</span><span> </span><span>269R of the Act;</span></p><p class="Tablei"><span>(iii) the gazettal of a decision on an application for reconsideration under section</span><span> </span><span>269SH of the Act;</span></p><p class="Tablei"><span>(iv) if, under subsection</span><span> </span><span>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</span><span> </span><span>269SE of the Act;</span></p><p class="Tablei"><span>(v) a decision of the Administrative Review Tribunal on an application under paragraph</span><span> </span><span>273GA(1)(n), (o), (p), (q), (r) or (s) of the Act.</span></p></td><td style="width:40.04%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Within 12 months of the occurrence of the event.</span></p></td></tr></tbody></table>