Customs Act 1901 CEO Instrument of Approval No. 104 of 2005 (Cth)

COMMONWEALTH OF AUSTRALIA

CEO Instrument of Approval No. 104 of 2005

Customs Act 1901

I, LIONEL BARRIE WOODWARD, Chief Executive Officer of Customs, under section 4A of the Customs Act 1901 (the Act) and paragraph 134(1)(d) of the Customs Regulations 1926, approve the attached “Claim for Drawback” form (B807 (JULY 2005)) form as an approved form for the purpose of claiming a drawback of import duty in respect of an import declaration made under the amended Customs Act (as defined in section 4 of the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2003).

This instrument commences on the day after it is registered.

Dated:   5 October 2005

L B WOODWARD

Chief Executive Officer of Customs

^{Drawback Claim ID}

 

CUSTOMS USE ONLY

 

Client ABN/CCID

 

Broker Reference

 

1. CLAIMANT’S/AGENT’S DETAILS

 

Branch ID

 

Client Reference

 

IMPORTANT NOTICE: Supplying false or misleading information to Customs is an offence.

 

We require this information under regulation 134 of the Customs Regulations 1926 to assess and pay drawback claims.  The information you give may be given to you/your agent’s financial institution.  If you do not complete the form we may not be able to assess and pay your claim for drawback of import duty.

 

CLAIM FOR DRAWBACK

Approved Form Customs Regulations regulation 134(1)(d)

 

Client Name

 

 

Note:   § Refer to back page for notes on how to complete this drawback claim. § Please return this completed form in person to your nearest Customs office.

Bank Account Details

BSB No.

Account No.

Name

Street No./Name

Total Amount Claimed

Town/City

State

Country

Overseas Post Code

 

NOTES FOR COMPLETING CLAIM FOR DRAWBACK FORM

 

1.  METHODS OF ASSESSING DRAWBACK ENTITLEMENTS.

The amount of claim of drawback must be calculated with one of the following methods: -

(a)METHOD A: Shipment by Shipment, where the claim amount is calculated from the import documents which directly relate to the export consignment.

(b)METHOD B: Representative Shipment, which covers a variety of assessment methods in which a representative, rather than the actual, import shipment is used.

(c)METHOD C: Imputation, where claimants are unable to obtain import documents from their suppliers can use formulae set out in the Customs Regulations to “impute” their entitlements. Imputation may only be used for imports not further processed in Australia.

2. AMBER CLAIMS. If a claimant is uncertain about information included in the claim, or omission of information from that claim, and considers that as a result the claim may be false or misleading in a material particular, the claimant must specify which of the following applies:

(a)CALCULATION.  Where the claimant is uncertain about the calculation of the drawback component.

(b)DECLARATION.  Where claimant is unsure about particular information in the responses to the declaration questions.

(c)LEGACY MIGRATION. Where the goods covered by the drawback claim were entered using the COMPLIE computer system or the EXIT computer system.

(d)TIME.  Where the claimant is uncertain that the goods subject to the claim for drawback were exported within the 12-month time limit.

3. CLAIM SIMPLIFICATION.  Claim lines based on Method B may omit the import declaration numbers if these cannot reasonably be provided.

4. SUPPORTING DOCUMENTS.  Supporting documents are not required to be submitted with the claim form but MUST be retained for 5 years from the time the goods were exported and MUST be made available to Customs on request.

6. TIME-LIMITS.  Drawback cannot be claimed more than 12 months  after exportation.

7. CLAIM AMOUNT LIMIT.  Claims cannot be accepted for an amount less than $50 however a claim can cover more than one exportation.

8.  PAYMENT OPTIONS.  There are three options available:

(a)OPTION A: Payment made by Electronic Funds Transfer to the claimant’s Australian bank account nominated on Claim for Drawback form.

(b)OPTION B: Payment made by Electronic Funds Transfer to an Australian bank account other than the claimant’s.

(c)OPTION C: Payment made by cheque to either:

i.the Australian address of a payee other than the claimant, or

ii.any overseas address.

Claimants using Option B MUST formally transfer their entitlements to the other payee.  Claimants must obtain and complete ‘A Standing Authority to Pay’ (form B924 available from Customs offices or from Do not submit form with claim.

9.  PAYEE DECLARATION.  The Payee Declaration box must be ticked when lodging a claim.  The declaration states that the payee was the legal owner of the goods at the time of export or the payee was duly assigned the right to claim drawback.

10.  DRAWBACK ENQUIRIES.  Further information is available by calling

1300 304 322 or from Custom’s website