CUSTOMS REGULATIONS (REPEALED)

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

126D(1)   [ Prescribed circumstances]  

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

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

(b) duty has been paid on goods:

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

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

126D(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 AANZ originating goods.

126D(3)   [ Definitions]  

In this regulation:

AANZ originating goods
has the meaning given in subsection 153ZKB (1) of the Act.

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