CUSTOMS REGULATIONS (REPEALED)
Drawback of import duty is not payable under regulation 129 on the exportation of goods if:
(a) the F.O.B. price of the goods at the time of exportation is not more than 25% of the customs value of the goods determined for the purposes of Division 2 of Part VIII of the Act at the time of importation of the goods; or
(b) the import duty paid on the goods has been refunded; or
(c) for goods that are fuel:
(i) an entity:
(A) has an entitlement to a fuel tax credit or decreasing fuel tax adjustment in relation to that fuel; and
(B) does not have an increasing fuel tax adjustment in relation to the fuel; or
(ii) another entity:
(A) has previously been entitled to a fuel tax credit or decreasing fuel tax adjustment in relation to that fuel; and
(B) did not have an increasing fuel tax adjustment in relation to that fuel.
View history note
Hide history noteDrawback of import duty is not payable under regulation 131 on the exportation of specified goods within the meaning of that regulation if the import duty paid for the following goods has been refunded:
(a) imported goods used in the manufacture of the specified goods;
(b) imported goods subjected to a process or to treatment to produce the specified goods;
(c) imported goods lost or wasted in the manufacture of the specified goods.
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