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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Assessment, payment, and recovery of duty - Assessment of duty by chief executive

117: Amendment of assessments

You could also call this:

"Changing a decision about how much duty you owe"

Illustration for Customs and Excise Act 2018

The chief executive can change an assessment of duty. This can happen even if the goods are no longer with Customs or the duty has already been paid. You can find more information about this in section 118. The chief executive has the power to amend an assessment of duty in certain situations. If the amendment changes what you owe, Customs will send you a written notice. If you are not happy with the chief executive's decision, you can either ask for a review or appeal to a Customs Appeal Authority within 20 working days. The chief executive's power to change an assessment can be used in several ways, including to fix a provisional Customs value that is incorrect according to section 102(2), or to add a final Customs value if the importer does not do so within the required time as stated in section 112(2)(a).

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Topics:
Money and consumer rights > Taxes
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116: Assessment of excise-equivalent duty on goods imported for further manufacture, or

"Paying duty on imported goods used for something else"

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118: Limitation of time for amendment of assessments, or

"Time limit for changing how much duty you owe, unless you tried to cheat"

Part 3Entry and exit of goods, persons, and craft
Assessment, payment, and recovery of duty: Assessment of duty by chief executive

117Amendment of assessments

  1. Subject to section 118, the chief executive may amend (or further amend) an assessment of duty even if—

  2. the goods to which the duty relates are no longer subject to the control of Customs; or
    1. the duty originally assessed has been paid.

      1. Customs must, by notice in writing, advise the person who is liable for the duty if the amendment has the effect of—

      2. imposing a fresh liability; or
        1. altering an existing liability.

          1. If that person is dissatisfied with a decision of the chief executive under this section, that person may, within 20 working days after the date on which notice of the decision is given, do 1 (but not both) of the following:

          2. apply for an administrative review of the decision:
            1. appeal to a Customs Appeal Authority against the decision.

              1. Without limiting subsection (1), the chief executive’s power under that subsection may be exercised—

              2. to amend a provisional Customs value included in an assessment that does not comply with section 102(2):
                1. to include the final Customs value in an assessment if the importer fails to do so within the time prescribed for the purposes of section 112(2)(a):
                  1. to amend the final Customs value included in an assessment by an importer under section 112.

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