Customs Regulation 2015

PART 12 - THE DUTIES  

Division 5 - Refunds, rebates and remissions of duty  

Subdivision A - Circumstances for refund, rebate or remission  

SECTION 104  

104   REMISSION OF DUTY - ROUNDING DOWN DUTY PAID IN CASH  
For section 163 of the Act, if an amount of duty:

(a) is to be paid in cash; and

(b) is not a multiple of 5 cents;

remission of the number of cents in excess of the next lower amount that is a multiple of 5 cents may be made.