128AAAProcedures for dealing with application for rebate, refund or remission

#### 128AAA Procedures for dealing with application for rebate, refund or remission (1) For paragraph 163(1AA)(b) of the Act, this regulation sets out procedures to be followed by Customs in dealing with applications for refunds, rebates or remissions. (2) Before considering an application for a refund, rebate or remission of duty, a Collector must: (a) verify particulars in the application; or (b) be satisfied of any other matter that may be relevant to approval of the refund, rebate or remission. (3) If required by a Collector, the applicant must deliver to the Collector: (a) the commercial documents relating to the application that are in the applicant’s possession or under the applicant’s control; or (b) information, of a kind specified in a notice, about the goods that is within the knowledge of the applicant or that the applicant is reasonably able to obtain. (4) A documentary requirement to deliver documents or information relating to an application must: (a) be given to the person by whom, or for whom, the application was made; and (b) be in an approved form and include the information required by the form. (5) A computer requirement to deliver documents or information relating to an application must: (a) be transmitted electronically to the person who made the application; and (b) include information required by an approved statement. (6) A Collector may ask the applicant or, if another person made the application for the applicant, that other person, questions about the application. (7) A Collector may require the applicant to verify the information in the application by declaration or by the production of documents. (8) An application may be considered only on the information available to a Collector if any of the following requirements are not complied with within 30 days after the requirement is made: (a) a requirement to deliver documents or information; (b) a requirement to answer a question; (c) a requirement to verify information. (9) If a person delivers a commercial document to a Collector, the Collector must deal with the document and then return the document to that person.