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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Assessment, payment, and recovery of duty - Liability for duty or rate of duty altered

141: Incidence of altered duties

You could also call this:

"When duty rates change, this rule explains which rate applies to your goods"

Illustration for Customs and Excise Act 2018

If the law changes about how much duty you have to pay on goods, you need to know when the new law applies. You determine the duty by the law that is in force at the time the goods are removed for home consumption, or when they are removed from a special store, or when they are imported. This means the law that applies is the one that is in force at the time the goods are moved or imported.

When the law talks about an alteration, it means any change, even if it happens regularly. You can find more information about this by looking at the Customs and Excise Act 2018 and similar laws, such as s 106 of 1996 No 27. The law applies to you when you are importing or manufacturing goods, and you have to follow it to know how much duty you have to pay.

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Topics:
Money and consumer rights > TaxesBusiness > Industry rules
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140: Effect of payment of duty by one person on liability of other persons, or

"If someone else pays the duty on your goods, you don't have to pay it anymore."

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142: Chief executive may refund duty paid in error, or

"Getting a refund if you paid duty by mistake"

Part 3Entry and exit of goods, persons, and craft
Assessment, payment, and recovery of duty: Liability for duty or rate of duty altered

141Incidence of altered duties

  1. In the case of an alteration in the law relating to the liability of goods to duty or the rate of duty to which goods are liable, the liability or rate must, except where otherwise expressly provided, be determined,—

  2. in the case of Part A goods that are manufactured in a manufacturing area, by the law in force at the time the goods are removed for home consumption:
    1. in the case of imported goods that are held in an export warehouse or a duty-free store, by the law in force at the time the goods are removed from the export warehouse or duty-free store:
      1. in the case of imported goods that are not covered by paragraph (b), by the law in force at the time the goods are imported.

        1. In this section, alteration includes a variation that takes place at any time or takes place periodically.

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