Document ID: chunk:federal_register_of_legislation:C2025C00155:section:165
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 165
Character Range: 1107457–1109081

165  Recovery of unpaid duty etc.
 (1) An amount of duty that is due and payable in respect of goods:
 (a) is a debt due to the Commonwealth; and
 (b) is payable by the owner of the goods.
 (2) An amount of drawback, refund or rebate of duty that is overpaid to a person:
 (a) is a debt due to the Commonwealth; and
 (b) is payable by the person.

Demand for payment
 (3) The Comptroller‑General of Customs may make, in writing, a demand for payment of an amount that is a debt due to the Commonwealth under subsection (1) or (2) or subsection 278(2).
 (4) A demand, under subsection (3), for payment of an amount must specify the amount and include an explanation of how it has been calculated.
 (5) A demand, under subsection (3), for payment of an amount must be made within 4 years from:
 (a) if the amount is a debt due to the Commonwealth under subsection (1)—the time the amount was to be paid by under this Act; or
 (b) if the amount is a debt due to the Commonwealth under subsection (2) or subsection 278(2)—the time the amount was paid;
unless the Comptroller‑General of Customs is satisfied that the debt arose as the result of fraud or evasion.

Recovery in court
 (6) An amount that is a debt due to the Commonwealth under subsection (1) or (2) or subsection 278(2) may be sued for and recovered in a court of competent jurisdiction by proceedings in the name of the Collector if:
 (a) the Comptroller‑General of Customs has made a demand for payment of the amount in accordance with this section; or
 (b) the Comptroller‑General of Customs is satisfied that the debt arose as the result of fraud or evasion.