Customs (International Obligations) Amendment (Australia-United Kingdom Free Trade Agreement Implementation) Regulations 2022 (F2022L01513)
Schedule 1 Amendments
Customs (International Obligations) Regulation 2015
2 Section 23 (at the end of the table)
Add:
|
19 |
UK originating goods |
Duty has been paid on the goods. |
|
20 |
Goods that would have been UK originating goods if, at the time the goods were imported, the importer held: (a) a declaration of origin (within the meaning of subsection 153ZRB(1) of the Act), or a copy of one, for the goods; or (b) other documentation to support that the goods are originating |
Duty has been paid on the goods and, at the time of making the application for the refund, the importer holds: (a) a declaration of origin (within the meaning of subsection 153ZRB(1) of the Act), or a copy of one, for the goods; or (b) other documentation to support that the goods are originating. |