CUSTOMS REGULATIONS (REPEALED)

REGULATION 128A   TIME FOR APPLICATION FOR REFUND OF DUTY  

128A(1)    
An application for a refund of duty -

(a) in a circumstance specified in paragraph 126(1)(a), (b) or (c); or

(b) where duty has been paid through manifest error of fact, the goods on which duty was paid having been invoiced as part of the contents of packages but not received;

may, subject to subregulation (3), be made within 14 days after the delivery from the control of the Customs of the goods or of the packages in which the goods were originally packed or were assumed to have been packed.

Note

Subregulation 127(1) does not apply if the circumstances mentioned in subregulation 128AA(1) or (2) apply: see subregulation 127(1B).

128A(2)    
An application for a refund of duty in a circumstance specified in paragraph 126(1)(d) may, subject to subregulation (3), be made within 14 days after the goods were released from quarantine.

128A(2A)    
An application for a refund of duty in the circumstance specified in subregulation 126F(1) must be made on or before 30 April 2013.

128A(2B)    
An application for a refund of duty in the circumstance prescribed in paragraph 126(1)(zc) must be made no later than 12 months after the day on which the duty was paid.

128A(3)    
Where -

(a) the information necessary to verify an application of a kind referred to in subregulation (1) had come into the possession of the Customs before the delivery from the control of the Customs of the goods or of the packages in which the goods were originally packed or were assumed to have been packed; or

(b) for some other reason, it is equitable that the period within which an application of a kind referred to in subregulation (1) or (2) may be made should be extended,

the application may be made within 4 years after the date on which duty was paid.

128A(4)    
Subject to subregulation (5), an application for a refund of duty, in relation to:

(a) a circumstance specified in:

(i) paragraph 126(1)(da); or

(ii) paragraph 126(1)(e); or

(iii) paragraph 126(1)(eb); or

(iv) any of paragraphs 126(1)(f) to (y); or

(v) subsection 126B(1); or

(vi) subsection 126C(1); or

(vii) subregulation 126D (1) ; or

(viia) subregulation 126DAA(1) ; or

(viii) subregulation 126DA(1) ; or

(ix) subregulation 126DB(1) ; or

(b) any circumstance other than a circumstance referred to in the preceding provisions of this regulation or in paragraph 126(1)(ea); may be made within 4 years after the date on which the duty was paid.

128A(4A) - (4B)    
(Omitted by SLI No 80 of 2006)

128A(4C)    
(Omitted by SR No 93 of 2000)

128A(5)    
If any of the following events occurs more than 3 years after the duty was paid, an application for a refund of duty may be made within 12 months of the occurrence of the event:

(a) a reduction of the duty payable on goods entered for home consumption, on which duty has been paid, 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 the Act 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;

(b) the making of:

(i) a by-law under Part XVI of the Act; or

(ii) a determination under Part XVI 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;

(c) if 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 - the latest of the following events:

(i) the entry of the particular goods for home consumption;

(ii) the gazettal of the TCO under section 269R of the Act;

(iii) the gazettal of a decision on an application for reconsideration under section 269SH of the Act;

(iv) if, under subsection 269SD(2) of the Act, the TCO is revoked and a new TCO is made in respect of the goods - the gazettal of a notice of the decision under that subsection under section 269SE of the Act;

(v) a decision of the Administrative Appeals Tribunal on an application under paragraph 273GA(1)(n) , (o), (p), (q), (r) or (s) of the Act.

Note

Paragraphs (5)(a), (b) and (c) relate to circumstances that are specified in subregulation 126(1):

(a) paragraph (5)(a) relates to paragraph 126(1)(eb);

(b) paragraph (5)(b) relates to paragraph 126(1)(f);

(c) paragraph (5)(c) relates to paragraph 126(1)(r).

128A(6)    
If an application for refund of duty must be made within a time (the application time ) that ends while a notice under section 126E of the Act that an information system has become temporarily inoperative is in force, the application time is taken to be extended until the end of the day after the CEO gives notice that the information system has again become operative.

128A(7)    
A reference in subregulation (3) or (5) to the date on which duty was paid includes, for duty offset in the way mentioned in subsection 163(3) of the Act, the date on which the duty was offset.