CUSTOMS REGULATIONS (REPEALED)

REGULATION 126A   REMISSION OF DUTY IF IMPORT ENTRY OR SELF-ASSESSED CLEARANCE DECLARATION TAKEN TO BE WITHDRAWN  

126A(1)   [Application]  

This regulation applies to a person if:

(a) the person pays an amount of duty (in this regulation called ``duty 1'' ) in respect of imported goods; and

(b) either:

(i) the import entry relating to the goods is taken to be withdrawn under subsection 71F(2) of the Act because the person has changed the information in the entry; or

(ii) the self-assessed clearance declaration relating to the goods is taken to be withdrawn under subsection 71AAAP (3) of the Act because the person has changed the information in the declaration.

126A(2)   [No entitlement to refund]  

If duty 1 is less than or equal to the amount of duty that would be payable in respect of the changed entry or declaration (in this regulation called ``duty 2'' ):

(a) duty 2 is remitted to the extent of the amount of duty 1; and

(b) the person is not entitled to a refund of duty 1.

126A(3)   [Refund entitlement]  

If duty 1 is greater than duty 2:

(a) duty 2 is remitted to the extent of the amount of duty 1; and

(b) the person is entitled to a refund of the amount by which duty 1 is greater than duty 2; and

(c) the person is not required to apply for the refund; and

(d) the person must present an authority for the refund issued to the person by Customs.

(e) (Omitted)