Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) Drawback of import duty is not payable under section 34 on the exportation of goods if:
(a) the free on board (F.O.B.) price of the goods at the time of exportation is not more than 25% of the customs value of the goods determined for the purposes of Division 2 of Part VIII of the Act at the time of importation of the goods; or
(b) the import duty paid on the goods has been refunded.
(2) Drawback of import duty is also not payable under that section on the exportation of fuel if:
(a) an entity:
(i) has an entitlement to a fuel tax credit or decreasing fuel tax adjustment in relation to that fuel; and
(ii) does not have an increasing fuel tax adjustment in relation to the fuel; or
(b) an entity:
(i) had an entitlement mentioned in subparagraph (a)(i); and
(ii) did not have an adjustment mentioned in subparagraph (a)(ii).
(3) Drawback of import duty is not payable under section 35 for goods if the import duty paid for the goods has been refunded.