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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Assessment, payment, and recovery of duty - Refunds, remissions, and drawbacks of duty

148: Where drawback has been allowed

You could also call this:

"Rules for goods you've gotten a refund for because they're being exported"

Illustration for Customs and Excise Act 2018

If you get a refund on some goods because they are being exported, this rule applies to you. You might have gotten this refund under section 147 for goods that are treated as exported or for goods used to make things that are treated as exported. You must not take these goods off the ship, bring them back onto land, or unpack them before they are exported without permission from the chief executive. If you do take the goods off the ship, bring them back onto land, or unpack them before they are exported, you will owe the government the refund you got, and you must pay it back right away. The government can take you to court to get this money back, even if you gave a bond or other security to say you would follow the rules.

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Topics:
Money and consumer rights > Consumer protectionMoney and consumer rights > Refunds and returnsBusiness > Industry rulesBusiness > Export and importGovernment and voting > Government departments
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147: Drawbacks of duty on certain goods, or

"Get a refund on some import fees if you export the goods or use them to make something exported"

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149: Minimum amounts of refunds and drawback, or

"Rules about getting back duty on goods if you've paid too much"

Part 3Entry and exit of goods, persons, and craft
Assessment, payment, and recovery of duty: Refunds, remissions, and drawbacks of duty

148Where drawback has been allowed

  1. This section applies if drawback has been allowed under section 147 on—

  2. goods that are treated as exported under section 147(3); or
    1. goods used, as referred to in section 147(1)(c) or (d), in the manufacture of goods that are treated as exported under section 147(3).

      1. The goods that are treated as exported must not be unshipped, relanded, or unpacked before export without the permission of the chief executive.

      2. If the goods are unshipped, relanded, or unpacked before export,—

      3. any drawback paid or applied under section 147(4) constitutes a debt due to the Crown immediately on the unshipment, relanding, or unpacking; and
        1. the debt—
          1. must be paid by the owner of the goods immediately on the unshipment, relanding, or unpacking; and
            1. is recoverable by the chief executive (on behalf of the Crown) in any court of competent jurisdiction.

            2. The right to recover drawback as a debt due to the Crown under this section is not affected by the fact that a bond or any other security was given in respect of the unshipment, relanding, or unpacking of the goods before export.

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