Commonwealth Consolidated Regulations Commonwealth Consolidated RegulationsFor 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.