Commonwealth Consolidated Regulations

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CUSTOMS REGULATION 2015 - REG 102

Circumstances for refunds, rebates and remissions of duty

                   For paragraph 163(1)(b) of the Act, clause 1 of Schedule 6 prescribes circumstances in which a refund, rebate or remission of duty may be made by a Collector.

Note:          The Customs (International Obligations) Regulation 2015 also prescribes circumstances for refunds, rebates and remissions of duty under paragraph 163(1)(b) of the Act.



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