Customs Legislation Amendment (Modernising) Act 2008 (75 of 2008)

Schedule 3   Recovery of duty

Part 1   Amendments

Customs Act 1901

6   After subsection 167(4)

Insert:

(4A) No action lies for the recovery of any sum paid to Customs under section 71DGA as an amount of accredited client monthly duty estimate in respect of goods, unless:

(a) the amount of duty that would be payable in respect of the goods if the amount of accredited client monthly duty estimate were not paid has been taken under subsection (3B) to have been paid under protest; and

(b) the action is commenced within the following times:

(i) if the sum is paid as an estimate of duty payable under any Customs Tariff - within 6 months after the accredited client payment day on which the amount of duty would be payable on the goods under subsection 71DGB(1) if the amount of accredited client monthly duty estimate were not paid;

(ii) if the sum is paid as an estimate of duty payable under a Customs Tariff or Customs Tariff alteration proposed in the Parliament - within 6 months after the Act, by which the Customs Tariff or Customs Tariff alteration proposed in the Parliament is made law, is assented to.