9Time for payment of tax

9 Time for payment of tax

(1) Where a person is liable, under section 5, to pay an amount of sales tax on the sale value of imported goods, the amount is due and payable: (a) where neither paragraph (aa) nor (b) applies—at the time when the goods are entered for home consumption; (aa) where the goods are entered for home consumption in the manner referred to in paragraph 2B(1)(b) before the goods are imported—at the time when the goods are imported; or (b) where the goods are taken to be entered for home consumption by virtue of paragraphs 2B(2)(g) and (o)—at the time when subsection 96A(12) of the Customs Act applies in relation to the goods. (2) Notwithstanding paragraph 5(1)(b), sales tax is not payable in respect of goods that are deemed to be entered for home consumption by virtue of the goods being taken out of a warehouse in pursuance of permission granted under subsection 97(1) of the Customs Act unless the goods are not returned to the warehouse before the expiration of the period specified in the permission. (3) Where, before goods are entered for home consumption, an amount is paid to a Collector in respect of sales tax that may become payable under this Act on the sale value of the goods when the goods are entered for home consumption, the amount shall, when the goods are so entered, unless the amount is refunded under subsection (4), be deemed for the purposes of this Act, if sales tax is payable under this Act in respect of the entry, to be an amount of sales tax paid on the sale value of the goods in respect of that entry. (4) Where a person pays an amount to a Collector in the circumstances referred to in subsection (3), the person may, at any time before the tax in respect of which the amount was paid becomes due and payable, apply for the amount to be refunded.