Customs Act 1901

PART VIII - THE DUTIES  

Division 3 - Payment and recovery of deposits, refunds, unpaid duty etc.  

SECTION 164B  

164B   REFUNDS OF EXPORT DUTY  

Whenever goods in respect of which an export duty of Customs has been paid are re-imported or brought back to Australia, the Comptroller-General of Customs may direct the refund of so much of the duty paid on those goods as he or she considers to be justified in the circumstances.