Customs Regulation 2015
PART 12
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THE DUTIES
Division 5
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Refunds, rebates and remissions of duty
Subdivision A
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Circumstances for refund, rebate or remission
SECTION 102
102
CIRCUMSTANCES FOR REFUNDS, REBATES AND REMISSIONS OF DUTY
For paragraph 163(1)(b) of the Act, clause 1 of Schedule 6 prescribes circumstances in which a refund, rebate or remission of duty may be made by a Collector.
For paragraph 163(1)(b) of the Act, clause 1 of Schedule 6 prescribes circumstances in which a refund, rebate or remission of duty may be made by a Collector.
Note:
The Customs (International Obligations) Regulation 2015 also prescribes circumstances for refunds, rebates and remissions of duty under paragraph 163(1)(b) of the Act.
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