Document ID: chunk:federal_register_of_legislation:F2025C00185:reg:106
Version: federal_register_of_legislation:F2025C00185
Segment Type: reg
Provision Reference: reg 106
Character Range: 106097–107403

106  When an application is required for a refund, rebate or remission of duty
 (1) For section 163 of the Act, this section sets out when an application is required for a refund, rebate or remission of duty.
Note: The application must be made in accordance with sections 107 and 109.

Refund or rebate of duty
 (2) An application is required for a refund or rebate of duty unless:
 (a) the refund or rebate relates to a circumstance mentioned in item 8 of the table in clause 1 of Schedule 6; or
 (b) all of the following apply:
 (i) the goods on which duty has been paid are Subdivision AA goods and were not the subject of a self‑assessed clearance declaration or an import declaration;
 (ii) the duty was paid through manifest error of fact or patent misconception of the law;
 (iii) a person tells the Collector the grounds on which the person believes he or she is entitled to a refund or rebate:
 (A) within 4 years after the duty was paid; and
 (B) in writing, signed by the person.

Remission of duty
 (4) An application is required for a remission of duty unless:
 (a) the remission relates to a circumstance mentioned in item 18, 19 or 22 of the table in clause 1 of Schedule 6; or
 (b) the goods on which duty was payable have been totally lost or destroyed or have otherwise ceased to exist.