CUSTOMS REGULATIONS (REPEALED)

REGULATION 132   DRAWBACK OF IMPORT DUTY WHERE IMPORTED GOODS ARE USED IN THE MANUFACTURE OF OTHER GOODS  

132(1)    
(Omitted by SR No 8 of 1990)

132(2)   [Mixed with like goods]  

Where imported goods on which import duty has been paid are mixed with like goods produced in Australia and the mixture or part of the mixture is used in the manufacture or treatment of other goods -

(a) drawback of import duty may, subject to these Regulations, be paid on the exportation of the other goods; and

(b) the amount of drawback that may be allowed under this regulation on the exportation of the other goods is, subject to these Regulations, an amount considered by the Collector to be fair and reasonable having regard to:

(i) the amount of import duty that was paid on imported goods contained in the mixture;

(ii) the quantity of the mixture that has been lost or wasted or has been used otherwise than in the manufacture or treatment of goods for exportation; and

(iii) the amount of drawback of import duty that has previously been paid on the exportation of goods in the manufacture or treatment on which part of the mixture was used.