Commonwealth Numbered Regulations
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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 Regulation 133 of the Customs Regulations is repealed and the following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.".
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