Customs Act 1901

PART VIII - THE DUTIES  

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

SECTION 165A   REFUNDS ETC. MAY BE APPLIED AGAINST UNPAID DUTY  

165A(1)    
If:

(a) an amount of duty is payable by a person in respect of goods that have been delivered into home consumption; and

(b) the person would be entitled to an amount of drawback, refund or rebate of duty in respect of the goods if the amount of duty payable were paid; then:

(c) the Comptroller-General of Customs may apply the amount of the drawback, refund or rebate against the amount of duty payable; and

(d) the person is taken to have paid, in respect of the goods, an amount of duty equal to the amount of drawback, refund or rebate applied; and

(e) the amount of drawback, refund or rebate applied is taken to have been paid to the person.

165A(2)    

If the Comptroller-General of Customs applies an amount of drawback, refund or rebate against an amount of duty payable, the Comptroller-General of Customs must give the person who would have been entitled to receive the amount of drawback, refund or rebate written notice of:

(a) the amount of drawback, refund or rebate applied; and

(b) if the amount of drawback, refund or rebate applied is less than the amount of duty payable - the amount of duty that is still payable by the person.