CUSTOMS REGULATIONS (REPEALED)
REGULATION 127AA
127AA
ROUNDING DOWN CASH PAYMENTS OF DUTY
For the purposes of subsection 163(1) of the Act, if an amount of duty payable on goods:
(a) is to be paid in cash; and
(b) is not a multiple of 5 cents;
For the purposes of subsection 163(1) of the Act, if an amount of duty payable on goods:
(a) is to be paid in cash; and
(b) is not a multiple of 5 cents;
the number of cents in excess of the next lower amount that is a multiple of 5 cents must be remitted.
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