CUSTOMS REGULATIONS (REPEALED)

REGULATION 126F   OTHER CIRCUMSTANCES UNDER WHICH REFUNDS ARE MADE - TOBACCO PRODUCTS NOT IN PLAIN PACKAGING  

126F(1)    
For subsection 163(1) of the Act, a prescribed circumstance for a refund is that:

(a) the goods on which duty has been paid are tobacco or tobacco products; and

(b) the goods have been destroyed; and

(c) the quantity of goods destroyed is at least:

(i) if the goods are solely cigarettes - 100,000 cigarettes; or

(ii) in any other case - 100 kg of goods; and

(d) the goods or the retail packaging of the goods did not meet a tobacco product requirement.

126F(2)    
In this regulation:

retail packaging
has the meaning given by subsection 4(1) of the Tobacco Plain Packaging Act 2011 .

tobacco product requirement
has the meaning given by subsection 4(1) of the Tobacco Plain Packaging Act 2011 .