Customs Act 1901

PART VIII - THE DUTIES  

Division 3 - Payment and recovery of deposits, refunds, unpaid duty etc.  

SECTION 165   RECOVERY OF UNPAID DUTY ETC.  

165(1)    

An amount of duty that is due and payable in respect of goods:

(a) is a debt due to the Commonwealth; and

(b) is payable by the owner of the goods.

165(2)    
An amount of drawback, refund or rebate of duty that is overpaid to a person:

(a) is a debt due to the Commonwealth; and

(b) is payable by the person.

165(3)   Demand for payment.  

The Comptroller-General of Customs may make, in writing, a demand for payment of an amount that is a debt due to the Commonwealth under subsection (1) or (2) or subsection 278(2) .

165(4)    

A demand, under subsection (3), for payment of an amount must specify the amount and include an explanation of how it has been calculated.

165(5)    

A demand, under subsection (3), for payment of an amount must be made within 4 years from:

(a) if the amount is a debt due to the Commonwealth under subsection (1) - the time the amount was to be paid by under this Act; or

(b) if the amount is a debt due to the Commonwealth under subsection (2) or subsection 278(2) - the time the amount was paid; unless the Comptroller-General of Customs is satisfied that the debt arose as the result of fraud or evasion.

165(6)   Recovery in court.  

An amount that is a debt due to the Commonwealth under subsection (1) or (2) or subsection 278(2) may be sued for and recovered in a court of competent jurisdiction by proceedings in the name of the Collector if:

(a) the Comptroller-General of Customs has made a demand for payment of the amount in accordance with this section; or

(b) the Comptroller-General of Customs is satisfied that the debt arose as the result of fraud or evasion.