EXCISE REGULATIONS 1925 [ REPEALED]

PART IV - DRAWBACK  

REGULATION 78A   CONDITIONS RELATING TO PAYMENT OF DRAWBACK OF DUTY  

78A(1)  
Drawback of excise duty is not payable on the exportation of goods unless:


(a) before the exportation, the owner of the goods gives to the Collector a notice in an approved form, of the owner's intention to claim drawback on the exportation; and


(b) before exportation, the goods are available at all reasonable times for examination by an officer; and


(c) records that show:


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

(ii) relevant details of the receipt, use and disposal of the goods by the owner;
are available at all reasonable times for examination by an officer; and


(d) a claim for drawback of excise duty paid in respect of the goods that:


(i) is in an approved form; and

(ii) sets out the amount of the claim and such other information as that form requires;
is given by the owner referred to in paragraph (a) to the Collector:

(iii) after exportation; and

(iv) not later than 12 months after the day on which the goods are exported; and


(e) the person making the claim states in the form of claim that, to the best of the knowledge, information and belief of that person, those goods:


(i) have not been, and are not intended to be, relanded in Australia; and

(ii) in the case of specified goods referred to in regulation 77 , have not been used in Australia other than for the purpose of being inspected or exhibited; and


(f) the amount of the drawback:


(i) is at least $50; or

(ii) being less than $50, is claimed at the same time and in the same form referred to in paragraph (2) (d) as another claim, or other claims, made by the owner referred to in paragraph (2) (a), in relation to drawback of excise duty on the exportation of other goods, that together result in an aggregate amount of drawback of $50 or more.

78A(2)  
Without limiting the application of subregulation (1), drawback of excise duty is not payable on the exportation of specified goods within the meaning of regulation 77 :


(a) if the goods were manufactured in Australia - unless the manufacturer of the goods informed a Collector, in writing before he or she commenced to manufacture the goods, that he or she intended to manufacture the goods for exportation; or


(b) in the case of specified goods that consist of excisable goods that were subjected to a process or to treatment in Australia - unless the owner of the goods informed a Collector, in writing before he or she commenced to subject the goods to a process or to treatment, that he or she intended to subject the goods to a process or to treatment for the purpose of exportation; or


(c) unless the manufacturer or the owner, as the case may be, of the goods complied with the provisions of any notice given to him or her by the Collector under subregulation (3) that relates to the goods.

78A(3)  
Where a person, being the manufacturer or owner of specified goods within the meaning of regulation 77 , has informed the Collector with respect to the goods in accordance with subregulation (2), the Collector may, by notice in writing to the person, require the person:


(a) to cause the manufacture of the goods to take place under the supervision of an officer; or


(b) to cause the subjecting of the goods to a process or to treatment to take place under the supervision of an officer;

as the case may be.

78A(4)  
Paragraph (1) (a) does not apply in relation to drawback of excise duty on the exportation of goods if the CEO:


(a) in writing, exempts an owner from the application of that paragraph; or


(b) approves payment of drawback notwithstanding the fact that the notice of intention was not given to the Collector as required by that paragraph.




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