Customs (International Obligations) Amendment (Australia-United Arab Emirates Comprehensive Economic Partnership Agreement Implementation) Regulations 2025 (F2025L00956)
Schedule 1 Amendments
Customs (International Obligations) Regulation 2015
2 Section 23 (at the end of the table)
Add:
|
21 |
UAE originating goods |
Duty has been paid on the goods. |
|
22 |
Goods that would have been UAE originating goods if, at the time the goods were imported, the importer held a certificate of origin (within the meaning of subsection 153ZSB(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 certificate of origin (within the meaning of subsection 153ZSB(1) of the Act), or a copy of one, for the goods at the time of making the application for the refund. |