Commonwealth Numbered Regulations

1996 No. 327 CUSTOMS REGULATIONS (AMENDMENT) - REG 3

3.1 After subregulation 127 (1), insert:

"(1A) Subregulation (1) does not apply if the circumstances mentioned in
paragraph 126 (1) (x) or (y) apply to the goods.".

3.2 Omit subregulation 127 (3), substitute:

"(3) Subregulation (2) does not apply if:

   (a)  the circumstance in which the remission of duty may be made is such
        that the goods on which duty was payable have been totally lost or
        destroyed or have otherwise ceased to exist; or

   (b)  the circumstances mentioned in paragraph 126 (1) (x) or (y) apply to
        the goods.".