Commonwealth Consolidated Regulations

CUSTOMS (INTERNATIONAL OBLIGATIONS) REGULATION 2015 - REG 39

    If:

  (a)   drawback of import duty is payable on the exportation of goods; and

  (b)   the goods have been imported on more than one occasion;

the import duty for which drawback is payable is the import duty paid for the importation of the goods last preceding the exportation of the goods in relation to which drawback is payable.