Commonwealth Numbered Regulations

CUSTOMS REGULATION 2015 (SLI NO 33 OF 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 .