CUSTOMS REGULATIONS (REPEALED)

REGULATION 135   AMOUNT OF CLAIM FOR DRAWBACK OF IMPORT DUTY  

135(1)   [Limitation on amount]  

For the purposes of paragraph 134(4)(b) , the amount of a claim for drawback of import duty paid on the exportation of goods must not exceed the amount of import duty:

(a) paid on the goods; or

(b) in the case of specified goods within the meaning of regulation 131 - paid on the imported goods referred to in subregulation 131(2) .

135(1A)   [ Calculation by reference to previous imports]  

For paragraph 134(4)(b) , the amount of the claim may be calculated by reference to the amount of import duty paid on identical goods that were imported by the claimant on a previous occasion.

135(2)   [Quantitative duty not applicable]  

Subregulation (3) applies if:

(a) the amount of import duty paid on the goods is not known by the person making the claim; and

(b) an amount of quantitative duty is not applicable to the goods.

135(3)   [Formula for subreg (2)]  

The person may, for the purpose of setting out in the form mentioned in paragraph 134(4)(a) the amount of the claim, set out an amount calculated using the formula:

P   ×   0.3   ×   R

where:

P is the price paid for the goods by the person who was the owner of the goods at the time the goods were exported.

R is the ad valorem rate of import duty for the goods.

135(4)   [Quantitative duty applicable]  

Subregulation (5) applies if:

(a) the amount of import duty paid on the goods is not known by the person making the claim; and

(b) an amount of quantitative duty is applicable to the goods.

135(5)   [Formula for subreg (4)]  

The person may, for the purpose of setting out in the form mentioned in paragraph 134(4)(a) the amount of the claim, set out an amount calculated using the formula:

Q   +   [(P − Q)   ×   0.3   ×   R]

where:

Q is the quantitative duty for the goods.

P is the price paid for the goods by the person who was the owner of the goods at the time the goods were exported.

R is the ad valorem rate of import duty for the goods.

135(6)   [Quantitative duty]  

In this regulation:

quantitative duty
, for goods, is the import duty calculated by reference to:

(a) the actual quantities of the goods; or

(b) the actual quantities of a component of the goods;

in accordance with the Customs Tariff.