What should I do if I want to get a refund of customs duty?

• You may wish to engage a licenced broker, consultant or lawyer to review your imports and see if there are any opportunities for refunds. You can use our Fixed Fee Quote service to call for tenders from experienced lawyers who may be able to assist you with this.
• Refunds may be available for a range of reasons specified in the Customs Regulations 1926 (Cth) including:
  • damage, deterioration, loss or destruction of the goods at various stages;
  • duty being paid under a mistake as to the facts or the law;
  • the Administrative Appeals Tribunal (AAT) finds that too much duty was paid;
  • a reduction of the applicable duty occurs after duty has been paid;
  • a re-valuation occurs (under specified circumstances only);
  • the goods were subject to a tariff concession order;
  • dumping duty was paid on goods that were subsequently imported; or
  • duty was paid on goods that were subject to a specified free-trade agreement.