CUSTOMS REGULATIONS (REPEALED)

REGULATION 126DB   OTHER CIRCUMSTANCES UNDER WHICH REFUNDS, REBATES AND REMISSIONS ARE MADE - KOREAN ORIGINATING  

126DB(1)    
For subsection 163(1) of the Act, the following circumstances are prescribed:

(a) duty has been paid on Korean originating goods;

(b) duty has been paid on goods:

(i) that would have been Korean originating goods if, at the time the goods were imported, the importer had held a Certificate of Origin, or a copy of a Certificate of Origin, for the goods; and

(ii) for which the importer holds a Certificate of Origin, or a copy of a Certificate of Origin, at the time of making the application for the refund.

126DB(2)    
A person may not apply for duty to be refunded under paragraph 126(1)(e) in respect of goods mentioned in subregulation (1) to the extent that an application for a refund relates to one or more of the factors that determine whether the goods are Korean originating goods.

126DB(3)    
In this regulation:

Certificate of Origin
has the meaning given in subsection 153ZMB(1) of the Act.

Korean originating goods
has the meaning given in subsection 153ZMB(1) of the Act.