126Circumstances under which refunds, rebates and remissions are made

#### 126 Circumstances under which refunds, rebates and remissions are made (1) Each of the following circumstances is prescribed for the purposes of section 163 of the Act, namely where: (a) the goods on which duty has been paid or is payable have deteriorated or been damaged, lost or destroyed after being received at the place of export of the goods and before the goods became subject to the control of Customs; (b) the goods on which duty has been paid or is payable have deteriorated or been damaged or destroyed while subject to the control of Customs; (c) the goods on which duty has been paid or is payable: (i) have been lost while subject to the control of Customs; or (ii) have been stolen after being received at the place of export of the goods and before the goods left the control of Customs; (d) the goods on which duty has been paid or is payable have deteriorated or been damaged or destroyed while undergoing treatment pursuant to the provisions of the Quarantine Act 1908, the deterioration, damage or destruction being directly or indirectly attributable to that treatment and the goods having been ordered into quarantine directly from the control of the Customs; (da) all of the following conditions are satisfied: (i) an import entry in relation to goods is withdrawn under section 71F of the Act; (ii) the amount of duty specified in the import entry in relation to the goods has been paid; (iii) none of paragraphs (a), (b), (c), (d) and (h) applies; (e) if paragraph (eaa) does not apply—duty has been paid through manifest error of fact or patent misconception of the law; (eaa) all of the following apply: (i) the goods on which duty has been paid are liquefied petroleum gas, liquefied natural gas or compressed natural gas; (ii) duty has been paid through manifest error of fact or patent misconception of the law; (iii) the person claiming a refund of the duty reasonably believes that the entity to which the goods were sold or supplied considered, at the time of the sale or supply, that duty was not payable on the goods; (ea) a decision referred to in subsection 273GA(2) of the Act has been reviewed by the Administrative Appeals Tribunal and the Tribunal, or a court on appeal from the Tribunal, has held that the amount of duty payable (if any) is less than the amount of duty demanded in consequence of that decision, or has remitted the matter to a Collector who has accordingly decided that the amount of duty payable (if any) is less than the amount demanded in consequence of that decision; (eb) in consequence of: (i) a Customs Tariff, or a Customs Tariff alteration, proposed in the Parliament; or (ii) the publication in the Gazette of a notice under subsection 273EA(1) of an intention to propose in the Parliament a Customs Tariff or a Customs Tariff alteration; or (iii) in the case of an amendment of the Customs Tariff Act 1995—the later of: (A) the Royal Assent to the amendment; or (B) the commencement of the amendment; there is a reduction of the duty payable on goods entered for home consumption on which duty has been paid; (f) after duty has been paid on goods, a by‑law or determination is made under Part XVI of the Act, or a Commercial Tariff Concession Order is made under Part XVA of the Act, the effect of which is that duty is not payable on those goods or duty is payable on those goods at a rate which is less than the rate which was applicable when the goods were entered for home consumption; (fa) the price of goods for the purposes of Division 2 of Part VIII of the Act was taken into account in determining under that Division the customs value of the goods and a rebate of, or other decrease in, that price accrues to the importer of the goods and the rebate, or decrease: (i) was not taken into account in determining that customs value; and (ii) is not a rebate, or decrease, referred to in paragraph (g); (g) the Collector is satisfied that: (i) the price of goods for Division 2 of Part VIII of the Act was taken into account in determining under the Division the customs value of the goods; and (ii) a rebate of, or other decrease in, the price accrues to the importer of the goods: (A) because of a fault or defect in the goods; or (B) because the goods did not conform to contract specifications given by the importer to the manufacturer or supplier; and (iii) the rebate, or decrease, was not taken into account in determining the customs value; (h) the Collector is satisfied that: (i) the customs value of goods has been determined under Division 2 of Part VIII of the Act; and (ii) a decrease in the value of the goods that would have resulted in a decrease in the customs value occurred before the determination: (A) because of a fault or defect in the goods; or (B) because the goods did not conform to contract specifications given by the importer to the manufacturer or supplier; and (iii) the decrease in the value of the goods was not taken into account in determining the customs value; and (iv) all reasonable steps available to the importer have been taken to obtain redress from the manufacturer or supplier but without success; and (v) no rebate of, or other decrease in, the price of the goods accrues to the importer under paragraph (g); (p) duty has been paid on petrol and that petrol, in whole or in part, is returned to a warehouse or to a manufacturer; (r) duty has been paid on goods that were first entered for home consumption at a time when a TCO, made in respect of those goods under Part XVA of the Act, was in force or was taken to have come into force; (ra) the interim duty, within the meaning of section 269T of the Act, that has been paid is more than the interim duty payable, because of: (i) a declaration made by the Minister under subsection 269ZDB(1) of the Act; or (ii) a decision made by the Minister under subsection 269ZZM(1) of the Act; (w) goods were exported after 30 June 1996 and before regulation 139 commenced and: (i) dumping duty within the meaning of subregulation 139(1) was paid on the goods; or (ii) the goods were specified goods within the meaning of subregulation 131(1) (as applied by subregulation 139(2)); or (iii) imported goods on which dumping duty had been paid were used in the manufacture or treatment of the goods; (x) duty has been paid on a passenger motor vehicle that: (i) was imported solely for testing, evaluation or engineering development; and (ii) was new or unused when it was imported; and (iii) is donated to an education institution that undertakes in writing to dispose of it only for scrap; (y) duty has been paid on an automotive component that is donated to an education institution that undertakes in writing to dispose of it only for scrap; (za) duty is payable on goods that are liquefied natural gas and are not intended for use in an internal combustion engine in either a motor vehicle or vessel; (zb) duty is payable on goods that are liquefied petroleum gas and are not intended for use in an internal combustion engine in either a motor vehicle or vessel; (zc) both of the following apply: (i) duty has been paid on goods; (ii) the effect of the amendments made by the Customs Tariff Amendment (Carbon Tax Repeal) Act 2014 is that duty is payable on the goods at a rate that is less than the rate which was applicable when the goods were entered for home consumption. (1A) In subregulation (1): > education institution has the meaning given by the Student Assistance Act 1973. > place of export has the meaning given by subsection 154(1) of the Act. (2) In paragraph (1)(p): > manufacturer has the same meaning as in the Excise Act 1901. > petrol includes benzine, benzol, gasoline, naphtha, pentane and any petroleum, shale or coal tar distillate dutiable under the Act.