Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 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.

  (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.