CUSTOMS REGULATIONS (REPEALED)

REGULATION 136A  

136A   DRAWBACK OF IMPORT DUTY WHERE GOODS HAVE BEEN IMPORTED MORE THAN ONCE  
Where:

(a) drawback of import duty is payable on the exportation of goods; and

(b) the goods have been imported on more than one occasion;

the import duty in respect of which drawback is payable is the import duty paid in respect of the importation of the goods last preceding the exportation of the goods in relation to which drawback is payable under these Regulations.

 View history note

 Hide history note