Where customs duty has been paid on goods through manifest error of fact, and the goods were invoiced as part of the contents of packages but not received (i.e. short-shipped), the importer may apply for a refund of customs duty paid on the goods not received.
To assist in the application for a refund of customs duty, the importer needs be able to provide records showing the goods were short-shipped which, the Customs Broker must in turn provide to the Australian Border Force (ABF) when requested to verify a claim for refund of customs duty.
Item 2 of subsection 109(2) of the Customs Regulation 2015 requires an application for a refund of customs duty paid on short-shipped goods to be made within 14 days after the delivery from customs control of the goods, or the packages in which the goods were originally packed or were assumed to have been packed.
The ABF may extend the period of 14 days if:
- the information necessary to verify the claim for a refund of customs duty came into the possession of the ABF before the delivery from customs control; or
- it is reasonable that the 14 day period should be extended.
An extension may be requested by providing details to ABF including the reason for extension, and any documentation that can be provided to support the reason for extension.
Please be aware that there is no guarantee that ABF will grant an extension. For this reason, it is imperative that BRi are notified as soon as possible of all details and supplied the relevant evidence to verify the short-shipment, to allow sufficient time for a refund claim to be prepared and lodged within the allowable timeframe.
As always, if you have any further questions, please do not hesitate to contact one of the professionals within our Customs Brokerage team who are waiting to assist.
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