CUSTOMS REGULATIONS (REPEALED)

REGULATION 128B   CALCULATION OF REFUNDS OR REMISSIONS OF DUTY  

128B(1)    
A refund, rebate or remission of duty may, subject to the Act and to these Regulations, be made by a Collector.

128B(2)    
Notwithstanding anything contained in subregulation (3) or (4), where the circumstance in which a refund or remission of duty may be made is such that the goods on which duty has been paid or is payable -

(a) have deteriorated or been damaged;

(b) are faulty or defective; or

(c) do not conform to contract specifications furnished by the importer to the manufacturer or supplier,

to such an extent that the goods have no commercial value at the port of entry into Australia when the goods were first entered under section 68 of the Act, a refund or remission of the whole of the duty paid or payable shall, subject to subregulations 127(4) and (4B) , be made.

128B(3)    
The amount of refund or remission of duty that may be made under section 163 of the Act in respect of goods, in so far as they have been affected by a circumstance referred to in paragraph 126(1)(fa) or (g), shall be calculated in accordance with the formula -

A   ×

B C

where -

A is the amount of duty paid or payable on the goods;

B is the amount of rebate of, or other decrease in, the price paid, or to be paid, for the goods that accrued to the importer of the goods; and

C is the customs value of the goods determined under Division 2 of Part VIII of the Act.

128B(4)    
The amount of refund or remission of duty that may be made under section 163 of the Act in respect of goods, in so far as they have been affected by a prescribed circumstance referred to in paragraph 126(1)(a) , (b), (d) or (h), shall be calculated in accordance with the formula:

A   ×

B − C   B

where:

A is the amount of duty paid or payable on the goods.

B is the customs value of the goods determined under Division 2 of Part VIII of the Act when they were first entered under section 68 of the Act.

C is the customs value of the goods determined under Division 2 of Part VIII of the Act after they have been affected in the manner mentioned in paragraph 126(1)(a) , (b), (d) or (h).

128B(5)    
For subsection 163(1A) of the Act, the amount of refund or remission of duty that may be made for goods mentioned in paragraph 126(1)(x) or (y) is:

A   ×

C − D   B

where:

A is the amount of duty paid or payable on the goods.

B is the customs value that the goods had at the port of entry into Australia when the goods were first entered under section 68 of the Act.

C is the assessed value of the goods when they were donated.

D is any deductible administrative costs or allowable factory cost that would have been payable if:

(a) the goods were sold instead of being donated; and

(b) the sale was used as the basis for determining the customs value of the goods under Division 2 of Part VIII of the Act.

128B(5A)    
For the period between 1 July 2012 and 30 June 2013, the amount of refund or remission of duty, expressed in cents, that may be made for a good mentioned in paragraph 126(1)(za) is determined using the formula:

K × 3.78

where:

K
is the quantity of liquefied natural gas, expressed in kilograms:

(a) that is imported for a use other than in an internal combustion engine in either a motor vehicle or vessel; and

(b) for which the time for working out the rate of duty occurs during the period.

128B(5B)    
For the period between 1 July 2012 and 30 June 2013, the amount of refund or remission of duty, expressed in cents, that may be made for a good mentioned in paragraph 126(1)(zb) is determined using the formula:

L × 1.32

where:

L
is the quantity of LPG, expressed in litres:

(a) that is imported for a use other than in an internal combustion engine in either a motor vehicle or vessel; and

(b) for which the time for working out the rate of duty occurs during the period.

128B(6)    
In this regulation:

AANZ originating goods
has the meaning given in subsection 153ZKB(1) of the Act.

allowable factory cost
has the meaning given by section 153B of the Act.

Chilean originating goods
has the meaning given in subsection 153ZJB(1) of the Act.

deductible administrative costs
has the meaning given by section 154 of the Act.

Japanese originating goods
has the meaning given in subsection 153ZNB(1) of the Act.

Korean originating goods
has the meaning given in subsection 153ZMB(1) of the Act.

Malaysian originating goods
has the meaning given in subsection 153ZLB(1) of the Act.

Thai originating goods
has the meaning given in subsection 153ZA(1) of the Act.

128B(7)    
The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed by paragraph 126(1)(w) is the amount of drawback that would have been payable under the regulations applied by regulation 139 if those regulations had been in force when the goods were exported.

128B(7A)    
For subsection 163(1A) of the Act, the amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126(1)(zc) is the amount of duty paid that was not payable.

128B(8)    
The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126B(1)(a) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods as Thai originating goods.

128B(9)    
The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126B(1)(b) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods if they had been Thai originating goods at the time of their importation.

128B(10)    
The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126C(1)(a) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods as Chilean originating goods.

128B(11)    
The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126C(1)(b) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods if they had been Chilean originating goods at the time of their importation.

128B(12)    
The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126D(1)(a) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods as AANZ originating goods.

128B(13)    
The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126D(1)(b) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods if they had been AANZ originating goods at the time of their importation.

128B(13A)    
The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126DAA(1)(a) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods as Japanese originating goods.

128B(13B)    
The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126DAA(1)(b) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods if they had been Japanese originating goods at the time of their importation.

128B(14)    
The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126DA(1)(a) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods as Malaysian originating goods.

128B(15)    
The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126DA(1)(b) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods if they had been Malaysian originating goods at the time of their importation.

128B(16)    
The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126DB(1)(a) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods as Korean originating goods.

128B(17)    
The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126DB(1)(b) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods if they had been Korean originating goods at the time of their importation.