21Liability of holder to pay tradex duty

21 Liability of holder to pay tradex duty

(1) This section applies if, in respect of either of the following: (a) goods that are nominated goods in relation to a tradex order; (b) goods that are nominated goods in relation to a suspended or revoked tradex order and that were imported before that suspension or revocation; any of the following circumstances occur: (c) the goods are consumed or used by the holder in Australia; (d) the goods are disposed of or otherwise dealt with in any way by the holder for the purpose of being consumed or used by another person in Australia; (e) a requirement of the regulations is not met in relation to the goods; (f) the goods are not exported before the end of the period that applies under paragraph 5(2)(c) (otherwise than because the goods were accidentally destroyed or accidentally damaged). (2) The holder of the order is liable to pay to the Commonwealth, in accordance with the regulations, tradex duty in respect of the goods. (3) The tradex duty is payable within 28 days after the earliest of whichever of the following days is applicable: (a) the day on which the goods are consumed or used as mentioned in paragraph (1)(c); (b) the day on which the goods are disposed of or otherwise dealt with as mentioned in paragraph (1)(d); (c) the day on which the requirement of the regulations is not met in relation to the goods; (d) the last day of the period referred to in paragraph (1)(f).

Note: The Secretary has power to extend the period referred to in subsection (3) (see section 43).

(4) An amount of tradex duty that is not paid within the period referred to in subsection (3) is a debt due to the Commonwealth and is recoverable by action in any court of competent jurisdiction. (5) A person who fails to pay an amount of tradex duty in accordance with subsection (3) continues to be liable to pay the duty even if a person is convicted of an offence, or pays a penalty under Part 10, in respect of the failure to pay the amount. (6) In this section:

consumed or used means consumed or used otherwise than as permitted by regulations made for the purposes of this section.

holder includes the person who was the holder of a suspended or revoked tradex order.