CUSTOMS REGULATIONS (REPEALED)

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

126C(1)   [ Prescribed circumstances]  

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

(a) duty has been paid on Chilean originating goods;

(b) duty has been paid on goods:

(i) that would have been Chilean 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 the Certificate of Origin at the time of making the application for the refund.

126C(2)   [ Application for refund]  

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

126C(3)   [ Definitions]  

In this regulation:

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

Chilean originating goods
has the meaning given in subsection 153ZJB(1) of the Act.