Customs (International Obligations) Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Regulations 2021 (F2021L01506)
Schedule 1 Amendments
Customs (International Obligations) Regulation 2015
2 Section 23 (at the end of the table)
Add:
|
17 |
RCEP originating goods |
Duty has been paid on the goods. |
|
18 |
Goods that would have been RCEP originating goods if, at the time the goods were imported, the importer held a Proof of Origin (within the meaning of subsection 153ZQB(1) of the Act), or a copy of one, for the goods |
Both of the following apply: (a) duty has been paid on the goods; (b) the importer holds a Proof of Origin (within the meaning of subsection 153ZQB(1) of the Act), or a copy of one, for the goods at the time of making the application for the refund. |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
