Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) For section 168 of the Act, drawback of import duty may be paid, in accordance with this Part, on the exportation of imported goods for which import duty has been paid.
Note: For manufactured goods and processed or treated goods, see section 35.
(2) However, drawback of import duty is not payable on second - hand goods.
(3) Goods are second - hand goods if, after their first importation into Australia, they have been used other than for the purpose of being inspected or exhibited.