Commonwealth Numbered Regulations

[Index] [Table] [Search] [Search this Regulation] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

1990 No. 8 CUSTOMS REGULATIONS (AMENDMENT) - REG 6

6. Regulation 133 of the Customs Regulations is repealed and the following
regulation substituted: Limitation to payment of drawback of import duty

"133. (1) Drawback of import duty is not payable under regulation 129 on the
exportation of goods if:

   (a)  the 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; or

   (c)  after exportation, the goods are relanded in Australia.

"(2) Drawback of import duty is not payable under regulation 131 on the
exportation of specified goods if:

   (a)  the import duty paid in respect of imported goods:

        (i)    used in the manufacture of the specified goods; or

        (ii)   subjected to a process or to treatment for the purpose of
               producing the specified goods; or

        (iii)  lost or wasted in the manufacture of the specified goods; has
               been refunded; or

   (b)  after exportation, the specified goods are relanded in Australia.". 


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback