1. Refund Applications Authority Sec 163 of the Customs Act. Authority Sec 163 of the Customs Act. Regulations 126, 127, and128 Regulations 126, 127, and128

2. Section 163 Section 163 Refunds may be made: Either generally or within a class of goods. Either generally or within a class of goods. Specifies circumstances and conditions under which they may be made. Specifies circumstances and conditions under which they may be made. The amount of Refund can be specified by regulation. The amount of Refund can be specified by regulation. Applications may be made by document or electronic application. Applications may be made by document or electronic application. Specifies the procedure to be followed by Customs in processing refunds. Specifies the procedure to be followed by Customs in processing refunds.

3. Refund Regulations Regulation 126 prescribes circumstances for a Customs Refund. Regulation 126 prescribes circumstances for a Customs Refund. Regulation 128 prescribes requirements for the Refund process. Regulation 128 prescribes requirements for the Refund process. Regulation 128(1)a specifies the time limits in which a refund application must be made. Regulation 128(1)a specifies the time limits in which a refund application must be made.

4. Regulation 126(1) Refund Applications can be made as follows: a) Goods have deteriorated, been damaged, lost or destroyed after export and before release from Customs control. a) Goods have deteriorated, been damaged, lost or destroyed after export and before release from Customs control. b) Goods have deteriorated, been damaged or destroyed whilst under Customs Control b) Goods have deteriorated, been damaged or destroyed whilst under Customs Control c) Goods have been lost whilst still under Customs control or stolen after receipt at he place of export, and before leaving Customs control. c) Goods have been lost whilst still under Customs control or stolen after receipt at he place of export, and before leaving Customs control. d) Goods are damaged, deteriorated or destroyed while undergoing treatment ordered by Australian Quarantine. d) Goods are damaged, deteriorated or destroyed while undergoing treatment ordered by Australian Quarantine. da) Goods are entered and duty paid, then the import is withdrawn (Sec 71F), provided none of the above circumstances apply. da) Goods are entered and duty paid, then the import is withdrawn (Sec 71F), provided none of the above circumstances apply. e) Duty paid through manifest error of fact or patent misconception of the law. e) Duty paid through manifest error of fact or patent misconception of the law.

5. Regulation 126(1) Refund Applications can be made as follows: ea) a decision in the AAT or a direction from the AAT directing Customs to reconsider the amount of Duty payable. ea) a decision in the AAT or a direction from the AAT directing Customs to reconsider the amount of Duty payable. eb) a Tariff alteration has resulted in lower Duty payable. eb) a Tariff alteration has resulted in lower Duty payable. f) a Tariff Concession or By-Law determination is made under Part XVA of the act. f) a Tariff Concession or By-Law determination is made under Part XVA of the act. fa) a reduction in price has occurred after consideration of the Customs Value has occurred.(Not including reason g circumstances.). fa) a reduction in price has occurred after consideration of the Customs Value has occurred.(Not including reason g circumstances.). g) a reduction in price has occurred as for fa), however the reason is due to a fault or defect, or non conformity to contract g) a reduction in price has occurred as for fa), however the reason is due to a fault or defect, or non conformity to contract h) a reduction in price has occurred due to a fault, defect or non conformity to contract, and all reasonable attempts to obtain redress from the supplier has failed, and the circumstances are not per fa) or g) h) a reduction in price has occurred due to a fault, defect or non conformity to contract, and all reasonable attempts to obtain redress from the supplier has failed, and the circumstances are not per fa) or g) m) a to f relate to Fuel oil and LPG grants, and related petroleum legislation. m) a to f relate to Fuel oil and LPG grants, and related petroleum legislation. p) duty paid petrol returned to a warehouse or manufacturer. p) duty paid petrol returned to a warehouse or manufacturer.

6. Regulation 126(1) Refund Applications can be made as follows: r) goods duty paid, when a TCO was in force, or taken to have come into force. r) goods duty paid, when a TCO was in force, or taken to have come into force. ra) Interim Duty (Sec 269T) has been paid in excess of the amount declared by the Minister. ra) Interim Duty (Sec 269T) has been paid in excess of the amount declared by the Minister. v) Fuel oil used for specific reasons, where Natural gas is not available. v) Fuel oil used for specific reasons, where Natural gas is not available. w) Dumping Duty was paid and the goods were exported after 30 June 1996, and before Reg 139 commenced. w) Dumping Duty was paid and the goods were exported after 30 June 1996, and before Reg 139 commenced. x) Duty was paid on a passenger motor vehicle, imported for testing, evaluation etc, and was donated to an educational for disposal as scrap. x) Duty was paid on a passenger motor vehicle, imported for testing, evaluation etc, and was donated to an educational for disposal as scrap. y) duty has been paid on an automotive component, that is donated to an educational institution for disposal only as scrap. y) duty has been paid on an automotive component, that is donated to an educational institution for disposal only as scrap. z) Permits refund of Duty, where the goods are eligible for an Item 41E ACIS credit. z) Permits refund of Duty, where the goods are eligible for an Item 41E ACIS credit.

7. Regulation 127 Prevents a Refund of Customs Duty being paid unless circumstances defined in Reg. 126, and the time frames of Reg. 128A are met. Prevents a Refund of Customs Duty being paid unless circumstances defined in Reg. 126, and the time frames of Reg. 128A are met. Refunds must be presented in the prescribed format, signed, with the fee paid, and the circumstances are outlined. This may be provided by use of the Compile System. Refunds must be presented in the prescribed format, signed, with the fee paid, and the circumstances are outlined. This may be provided by use of the Compile System.

8. Regulation 128A Defines time limits for the lodgment of Refunds. Defines time limits for the lodgment of Refunds. 14 days limit for circumstances in Reg. 126 1 a,b, and c or where goods invoiced but not packed. 14 days limit for circumstances in Reg. 126 1 a,b, and c or where goods invoiced but not packed. Where a refund situation occurs whilst goods are subject to Quarantine, then 14 day time limit also applies. Reg 128A (2) applies Where a refund situation occurs whilst goods are subject to Quarantine, then 14 day time limit also applies. Reg 128A (2) applies Extension of a period may be granted where the information necessary to verify certain circumstances of a refund have come into Customs possession after the 14 day period. Extension of a period may be granted where the information necessary to verify certain circumstances of a refund have come into Customs possession after the 14 day period. Extension of time to 12 months can be granted by Customs in accordance with Reg.128a(3), where it is considered equitable to do so. Extension of time to 12 months can be granted by Customs in accordance with Reg.128a(3), where it is considered equitable to do so. Refunds in accordance with Regulation 126(1)e may be made within 12months of the date of duty payment. Refunds in accordance with Regulation 126(1)e may be made within 12months of the date of duty payment.

9. Regulation 128AA A person is entitled to a refund of duty without the need to make an application, or pay an application fee, if: (a)the goods on which duty has been paid were of a kind mentioned in paragraph 68(1)(d), (e) or (f) of the Act and, in consequence, were not the subject of an import entry; (Personal Effects, low value consignments and unaccompanied effects.) and (b) the duty was paid through manifest error of fact or patent misconception of the law; and (c) the person tells the Collector within 12 months after the duty was paid, in writing, signed by the person, the grounds on which the person believes he or she is entitled to a refund.

10. Regulation 128B 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 sub regulation (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 sub regulations 127(4) and (4B), be made.

11. Regulation 128B 128B(3) (Decrease in price paid, or goods have not conformed to contract of sale) 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. B A x --------- C Where: Ais 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.

12. Regulation 128B. 128B(4) Goods lost stolen, damaged or destroyed. 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: B – C A x------- 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).

13. Legislation Summary RefundsS163 RefundsS163 Reg. 126, time limits, interpretations, revoked TCO exception Reg. 126, time limits, interpretations, revoked TCO exception Reg. 127, conditions Reg. 127, conditions Reg. 128, application Reg. 128, application Reg. 128A, time limits Reg. 128A, time limits Reg. 128B, calculation Reg. 128B, calculation