Customs (International Obligations) Amendment (India-Australia Economic Cooperation and Trade Agreement Implementation) Regulations 2022 (F2022L01514)
Schedule 1 Amendments
Customs (International Obligations) Regulation 2015
2 Section 23 (after table item 10)
Insert:
|
10A |
Indian originating goods |
Duty has been paid on the goods. |
|
10B |
Goods that would have been Indian originating goods if, at the time the goods were imported, the importer held a certificate of origin (within the meaning of subsection 153ZML(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 certificate of origin (within the meaning of subsection 153ZML(1) of the Act), or a copy of one, for the goods at the time of making the application for the refund. |