Customs Regulation 2015
For paragraph 113(2)(b) of the Act, the following goods are prescribed:
(a) dutiable goods on which the duty is unpaid;
(b) excisable goods on which the excise duty is unpaid;
(c) goods for which a person intends to claim:
(i) a drawback of duty under the Customs (International Obligations) Regulation 2015 ; or
(ii) a drawback of excise duty under the Excise Act 1901 .
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