To claim a refund under section 23 of the Customs (International Obligations) Regulation 2015 the importer must have either:
- a valid declaration of origin for the goods
- a copy of a valid declaration of origin for the goods
- other documentation supporting that the goods are originating.
Section 23 of the Customs (International Obligations) Regulation 2015 sets out refund reasons for the A-UKFTA under item 19 and 20. The ICS refund reason code for both items is 23A19.
Item |
Class of Goods |
Circumstances |
19 |
UK origination goods |
Duty has been paid on the goods. |
20 |
Goods that would have been UK originating goods if, at the time the goods were imported, the importer held:
(a) a declaration of origin (within the meaning of subsection 153ZRB(1) of the Customs Act 1901), or a copy of one, for the goods; or
(b) other documentation to support that the goods are originating |
Duty has been paid on the goods and, at the time of making the application for the refund, the importer holds:
(a) a declaration of origin (within the meaning of subsection 153ZRB(1) of the Customs Act 1901), or a copy of one, for the goods; or
(b) other documentation to support that the goods are originating.
|
Item 19 of Section 23 of the Customs (International Obligations) Regulation 2015
Where an importer pays customs duty on UK originating goods while holding a valid declaration of origin for the goods, a copy of one or other documentation supporting that the goods are originating, when the goods were entered for home consumption, the importer may claim a refund of the customs duty paid.
Item 19 applies to goods that are UK originating goods when entered for home consumption, and the importer did not claim preferential rates of customs duty when the goods were entered for home consumption. Item 19 requires the importer to hold a valid declaration of origin for the goods, or a copy of one, or other documentation supporting that the goods are originating, when the goods were entered for home consumption. All legislative requirements must be met to allow A-UKFTA preferential rates of customs duty to be claimed.
Item 19 can be used for refunds for up to four years from the date the duty for the goods was paid. There is no requirement that the declaration of origin be valid when a refund is sought.
Item 19 cannot be used where the importer was not in possession of a declaration of origin for the goods, or a copy of one, or other documentation supporting that the goods are originating, when the goods were entered for home consumption.
Item 20 of Section 23 of the Customs (International Obligations) Regulation 2015
Where an importer pays customs duty on UK originating goods and a valid declaration of origin for the goods, a copy of one or other documentation supporting that the goods are originating, was not available when the goods were entered for home consumption, the importer may claim a refund of the customs duty paid.
Item 20 applies to goods that would have been UK originating goods, if when the goods were entered for home consumption, the importer held a valid declaration of origin for the goods, a copy of one or other documentation supporting that the goods are originating. This item is used when the duty has been paid on the goods and the importer obtains a valid declaration of origin for the goods, a copy of one or other documentation supporting that the goods are originating after the goods were entered for home consumption.
While Item 20 can be used for refunds up to four years from when the duty for the goods was paid, where this is done on the basis of a declaration of origin, this item can only be used while the declaration of origin remains valid.
Under Chapter 4 of the Agreement, a declaration of origin shall remain valid for a period of up to one year after the date the declaration of origin was completed. Any refund is limited to this timeframe.
There is no time limit on when a declaration of origin can be completed.
Where an importer has paid duty on goods that were later understood to be UK originating goods, they may be able to apply for a refund of customs duty paid without the need for a declaration of origin, where they have other documentation supporting that the goods are originating. The importer may still be required to provide evidence on the origin of the goods to support a refund, such as commercial documentation, statements of manufacture or a valid declaration of origin if requested by the ABF.
These conditions are similar to the Australia Trusted Trader Origin Waiver Benefit. This applies to all importers. There will not be a separate Origin Waiver Benefit provided under A-UKFTA.