CUSTOMS REGULATIONS (REPEALED)

REGULATION 128AA   REFUNDS AND REMISSIONS NOT REQUIRING AN APPLICATION  

128AA(1)    
A person is entitled to a refund of duty without the need to make an application, if:

(a) the goods on which duty has been paid are Subdivision AA goods within the meaning of subsection 71AAAA of the Act and, in consequence, were not the subject of a self-assessed clearance declaration or, an import declaration; and

(b) the duty was paid through manifest error of fact or patent misconception of the law; and

(c) the person tells the Collector within 4 years after the duty was paid, in writing, signed by the person, the grounds on which the person believes he or she is entitled to a refund.

128AA(2)    
In a circumstance specified in paragraph 126(1)(ea) , it is not necessary to apply for a refund.

Note

For conditions and restrictions applying in a circumstance specified in paragraph 126(1) (ea), see subregulation 127(4A) .

128AA(3)    
For subsection 163(1AD) of the Act, in a circumstance specified in paragraph 126(1)(za) or (zb) , it is not necessary to apply for a remission of duty.