Commonwealth Consolidated Regulations

CUSTOMS REGULATION 2015 - REG 79

    For paragraph   113(2)(b) of the Act, the following goods are prescribed:

  (a)   dutiable goods on which the duty is unpaid;

  (b)   excisable goods on which the excise duty is unpaid;

  (c)   goods for which a person intends to claim:

  (i)   a drawback of duty under the Customs (International Obligations) Regulation   2015 ; or

  (ii)   a drawback of excise duty under the Excise Act 1901 .