CUSTOMS REGULATIONS (REPEALED)

REGULATION 126B   OTHER CIRCUMSTANCES UNDER WHICH REFUNDS, REBATES AND REMISSIONS ARE MADE - THAI ORIGINATING GOODS  

126B(1)   [ Prescribed circumstances]  

For subsection 163(1) of the Act, the following circumstances are prescribed:

(a) duty has been paid on Thai originating goods (other than goods mentioned in subregulation (2));

(b) duty has been paid on goods (other than goods mentioned in subregulation (2)):

(i) that would have been Thai originating goods if, at the time the goods were imported, the importer held a Certificate of Origin or a copy of a Certificate of Origin for the goods; and

(ii) for which the importer holds a Certificate of Origin or a copy of a Certificate of Origin at the time of making the application for the refund.

126B(2)   [ Safeguard goods]  

Subregulation (1) does not apply to:

(a) safeguard goods imported before 1 January 2009; and

(b) goods imported before 1 January 2009 that would have been safeguard goods if, at the time the goods were imported, the importer held a Certificate of Origin or a copy of a Certificate of Origin for the goods.

126B(3)   [ No refund application under reg 126(1)(e)]  

A person may not apply for duty to be refunded under paragraph 126 (1) (e) in respect of:

(a) goods mentioned in subregulation (1), to the extent that an application for a refund relates to 1 or more of the factors that determine whether the goods are Thai originating goods; or

(b) goods mentioned in subregulation (2), to the extent that an application for a refund relates to 1 or more of the factors that determine whether the goods are Thai originating goods.

126B(4)   [ Definitions]  

In this regulation:

Certificate of Origin
has the meaning given in subsection 153ZA (1) of the Act.

safeguard goods
has the meaning given in subsection 16A(7) of the Customs Tariff Act 1995 .

Thai originating goods
has the meaning given in subsection 153ZA(1) of the Act.