Customs Act 1960 · 2020 Revised Edition · Part 3 · Levying of Duty and Tax
19. Claims for duties, taxes, fees and other charges overpaid or erroneously paid
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Except as provided in this section, no person is entitled to any refund or return of any money that —
was overpaid or erroneously paid as customs duties, excise duties, taxes, fees or other charges under this Act; or
was erroneously collected for the composition of offences under this Act.
A person who overpaid or erroneously paid, or who was the subject of any erroneous collection, mentioned in subsection (1) may make a written claim to the Director‑General for the refund or return of any money overpaid, erroneously paid or erroneously collected.
Director‑General
“Director‑General” means the Director‑General of Customs appointed under section 4(1);
A refund or return of the money to a person under subsection (2) may be made only if —
the person makes the claim within 5 years after the overpayment, erroneous payment or erroneous collection; and
the Director‑General is satisfied of the overpayment, erroneous payment or erroneous collection.