Document ID: chunk:federal_register_of_legislation:F2025C00185:reg:8:p1
Version: federal_register_of_legislation:F2025C00185
Segment Type: reg
Provision Reference: reg 8 (pt 1/2)
Character Range: 116426–119576

8                                                                Both of the following apply:                                                                                                                                                                                       Within 12 months of the occurrence of the event.
                                                                 (a) duty was paid on goods that were first entered for home consumption when a TCO, made in relation to those goods under Part XVA of the Act, was in force or was taken to have come into force;
                                                                 (b) the latest of the following (the event) occurs more than 3 years after the day on which the duty was paid:
                                                                 (i) the entry of the particular goods for home consumption;
                                                                 (ii) the gazettal of the TCO under section 269R of the Act;
                                                                 (iii) the gazettal of a decision on an application for reconsideration under section 269SH of the Act;
                                                                 (iv) if, under subsection 269SD(2) of the Act, the TCO is revoked and a new TCO is made in relation to the goods—the gazettal of a notice of the decision under that subsection under section 269SE of the Act;
                                                                 (v) a decision of the Administrative Review Tribunal on an application under paragraph 273GA(1)(n), (o), (p), (q), (r) or (s) of the Act.

 (3) For a refund or rebate of duty in a circumstance mentioned in item 1 or 2 of the table in subsection (2), a Collector may extend the period in which the application may be made if the information necessary to verify the application came into the possession of the Department before the delivery from customs control under the Act of:
 (a) the goods; or
 (b) the packages in which the goods were originally packed or were assumed to have been packed.
 (4) For a refund or rebate of duty in a circumstance mentioned in item 1, 2 or 3 of the table in subsection (2), a Collector may extend the period in which the application may be made if, for a reason other than that mentioned in subsection (3), it is reasonable that the period within which the application may be made should be extended.
 (5) If the period in which an application may be made is extended under subsection (3) or (4), the application must be made within 4 years after the day on which duty was paid.
 (6) If an application for refund or rebate of duty must be made within a time (the application time) that ends while a notice under section 126E of the Act that an information system has become temporarily inoperative is in force, the application time is taken to be extended until the end of the day after the Comptroller‑General of Customs gives notice that the information system has again become operative.
 (7) A reference in item 6 of the table in subsection (2), or in subsection (5), to the day on which duty was