CUSTOMS REGULATIONS (REPEALED)

REGULATION 134   CONDITIONS RELATING TO THE PAYMENT OF DRAWBACK OF IMPORT DUTY  

134(1)   [ Requirements]  

Drawback of import duty is not payable on the exportation of goods unless each of the requirements in this regulation is met.

134(2)   [ Goods available for examination]  

The goods must be available at all reasonable times before the exportation for examination by an officer.

134(3)   [ Record available for examination]  

Records that show:

(a) that duty has been paid on the goods; and

(b) relevant details of the receipt and disposal of the goods by the owner; must be available at all reasonable times for examination by an officer.

134(3A)    
If the goods are tobacco or tobacco products, the owner of the goods must give the Collector notice in writing, a reasonable time before the exportation, of the owner ' s intention to claim drawback on the exportation.

134(4)   [ Claim by document]  

A claim by document for drawback of import duty paid in respect of the goods must:

(a) be in an approved form; and

(b) set out the amount of the claim and such other information as the form requires.

134(4A)   [ Claim made electronically]  

A claim made electronically for drawback of import duty paid in respect of the goods must:

(a) include information as required by an approved statement; and

(b) be transmitted, and signed, in a manner that meets the information technology requirements determined under section 126DA of the Act.

134(5)   [ Goods exported before 21 Oct 2006]  

If the goods were exported before the day on which this regulation commences, the person who is the legal owner of goods at the time the goods are exported must give the claim to the Collector in the period:

(a) starting on the day on which the goods are exported; and

(b) ending 12 months after the day on which the goods are exported.

134(6)   [ Goods exported on or after 21 Oct 2006]  

If the goods were exported on or after the day on which this regulation commences, the person who is the legal owner of goods at the time the goods are exported must give the claim to the Collector in the period:

(a) starting on the day on which the goods are exported; and

(b) ending:

(i) for tobacco or tobacco products - 12 months after the day on which the goods are exported; and

(ii) for other products - 4 years after the day on which the goods are exported.

134(7)   [ Goods must not have been used in Australia]  

The claim must mention that, to the best of the knowledge, information and belief of the person making the claim, the goods have not been used in Australia otherwise than for the purpose of being inspected or exhibited.

134(7A)    
For tobacco or tobacco products, the claim must also mention that, to the best of the knowledge, information and belief of the person making the claim, the goods have not been, and are not intended to be, relanded in Australia.

134(8)   [ Minimun claim amount]  

Either:

(a) the amount of the drawback must be at least $100; or

(b) all of the following must apply:

(i) the amount of the drawback is less than $100;

(ii) the amount is claimed at the same time, and using the same approved form, as 1 or more other claims by the owner of the goods for drawback of import duty on the exportation of other goods;

(iii) the sum of the drawbacks claimed is at least $100.