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Drawback of Duty. Section 168(1) Provides the legal authority for the granting of a Drawback, by Regulation.

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drawback of duty
Drawback of Duty

Section

168(1)

Provides the legal authority for the granting of a Drawback, by Regulation.

168(2) Specifies the amount to be considered for Drawback, where goods are entered under item 41E of Schedule 4 (ACIS Scheme) and therefore a credit is claimable against the ACIS instrument.

regulation 129
Regulation 129

129(1)

Provides for the Drawback of Customs Duty, however excludes goods that are further manufactured (Reg 131), and second hand goods.

129(2)

Drawback of Customs Duty is only payable once the goods have been exported.

129(3)

For the purposes of subregulation (1), goods are secondhand goods if:

(a) after their first importation into Australia, they have been used other than for the purpose of being inspected or exhibited; or

(b) in the case of films that, by direction of an officer, are required to be exhibited, they are, after their first importation into Australia, exhibited other than in accordance with that direction.

129(4) In subregulation (3), ''film'' means cinematograph films or video tapes and includes a positive or negative of a cinematograph film.

regulation 131 132
Regulation 131 & 132

Permits Import Duty on goods further manufactured, or incorporated in exported goods, provided the Duty paid goods were not used, other than in the manufacturing or incorporation process.

The goods may be exhibited or demonstrated and still remain eligible for drawback.

Further specification is made that an allowance can be made for losses or waste in the manufacturing process.

regulation 133
Regulation 133

133(1)

Drawback of import duty is not payable on goods if:

(a) the F.O.B. price of the goods at the time of exportation is not more than 25% of the customs value of the goods at the time of importation of the goods; or

(b) the import duty paid on the goods has been refunded.

133(2)

Drawback of import duty is not payable under regulation 131 on the exportation of specified goods if the import duty paid for the goods has been refunded

Note that specified goods means goods that have been incorporated into or further manufactured with Australian goods.

regulation 134
Regulation 134

134(1)

Drawback of Duty will not be approved unless:

Prior to export the owner gives notification of Intention to claim Drawback; and

The goods are available for examination at a reasonable time

There are records to show that Import Duty has been paid on the goods, together with evidence of receipt and disposal of the goods

A Drawback claim in the approved format is lodged with Customs after export, but no later than 12 months after the day of exportation

There is a minimum of $50.00 claim payable on any single claim, however multiple claim amounts can be combined to exceed the $50.00 claimable.

Further manufactured goods must have notice given to Customs before the manufacture commences. Customs may require supervise manufacture if this does not take place.

The CEO may exempt the prior notification requirements in writing, or may approve the claim without notification being received.

regulation 134 cont
Regulation 134 cont.

134(3)

Where a person, being the manufacturer or owner of specified goods within the meaning of regulation 131, has informed the Collector with respect to the goods in accordance with subregulation (2), the Collector may, by notice in writing to the person, require the person:

(a) to cause the manufacture of the goods to take place under the supervision of an officer; or

(b) to cause the subjecting of the goods to a process or to treatment to take place under the supervision of an officer;

as the case may be.

134(4) [Application of paragraph (1)(a)]

Paragraph (1)(a) does not apply in relation to drawback of import duty on the exportation of goods if the CEO:

(a) in writing, exempts an owner from the application of that paragraph; or

(b) approves payment of drawback notwithstanding the fact that the notice of intention was not given to the Collector as required by that paragraph.

regulation 135
Regulation 135

Reg 135(1)

The amount of Drawback Claim shall not exceed the amount of Import Duty paid on the goods.

regulation 1358
Regulation 135.

Regulation 135(2)

Where the amount of Import Duty claimed is not known by the claimant, the person may claim Drawback based on the formula:

/ P x 3 \

/ ----------- \ R

\ 10 /

where:

P is the price paid for the goods by the person who was the owner of the goods at the time the goods were exported; and

R is the rate of duty within the meaning of section 132 of the Act.

regulation 136
Regulation 136
  • Where notice to claim Drawback is given to Customs, they may require the claimant to:
  • Produce the goods for examination by an officer
  • Supervise the packing of the goods
  • Secure the goods to their satisfaction
  • Mark the packaging or label the goods with a distinctive label.
  • Customs do not require the above where the goods are for export in their original export packaging.
regulation 136a
Regulation 136A

Where goods are imported and exported more than once, the amount to be considered for Drawback of Import Duty is the amount last paid, prior to the export of the goods, for which Drawback is claimed.

regulation 137
Regulation 137
  • Any person whom wishes to claim Drawback of Import Duty, is required to facilitate the examination of the goods by a Customs officer.
regulation 139
Regulation 139
  • Import Duty includes:
    • (a) dumping duty;
    • (b) interim dumping duty;
    • (c) third country dumping duty;
    • (d) interim third country dumping duty;
    • (e) countervailing duty;
    • (f) interim countervailing duty;
    • (g) third country countervailing duty;
    • (h) interim third country countervailing duty,
calculation methods for drawbacks
Calculation methods for Drawbacks
  • Three methods:
    • Method A, shipment by shipment, where the calculations are based on the Customs Import Entry of the goods, and quantities for each importation.
    • Method B, Representative method, where the average amount of Customs Duty per specific item is established, with reference to past importations, over a reasonable sample period.
    • Method C, Imputation method, where the import documents are not available to the claimant or exporter. The provisions and formula of Reg. 132(5) applies. No reference is made to the import data.
references
References

S168

  • Reg. 129, drawback may be paid on exportation - exceptions, definitions
  • Reg. 131, drawback on exportation of further manufactured goods
  • Reg. 132, mixture with like goods
  • Reg. 133, limitations (25% rule, duty refund, relanding)
  • Reg. 134, conditions (prior notice, available for inspection, drawback claim within 12 months)
  • Reg. 135, amount of claim not to exceed amount paid on the goods, or amount deemed paid – formula
  • Reg. 136, examination of goods
  • Reg. 136A, amount to be paid is based on latest importation
  • Reg. 138A, review by AAT
  • Reg. 139, duty includes Dumping Duty