Customs (International Obligations) Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Regulations 2021 (F2021L01506)
Schedule 1 Amendments
Customs (International Obligations) Regulation 2015
2 Section 23 (at the end of the table)
Add:
|
17 |
RCEP originating goods |
Duty has been paid on the goods. |
|
18 |
Goods that would have been RCEP originating goods if, at the time the goods were imported, the importer held a Proof of Origin (within the meaning of subsection 153ZQB(1) of the Act), or a copy of one, for the goods |
Both of the following apply: (a) duty has been paid on the goods; (b) the importer holds a Proof of Origin (within the meaning of subsection 153ZQB(1) of the Act), or a copy of one, for the goods at the time of making the application for the refund. |