Document ID: chunk:federal_register_of_legislation:F2024C00940:reg:23
Version: federal_register_of_legislation:F2024C00940
Segment Type: reg
Provision Reference: reg 23
Character Range: 45859–48274

23  Circumstances for refunds, rebates and remissions of duty
  For paragraph 163(1)(b) of the Act, each of the following is a circumstance in which a refund, rebate or remission may be made by a Collector:
 (a) for a class of goods mentioned in the following table—the circumstance mentioned in the table for the class of goods;
 (b) both of the following apply:
 (i) interim duty (within the meaning of section 269T of the Act) has been paid;
 (ii) the amount paid is more than the interim duty payable because of a declaration made by the Minister under subsection 269ZDB(1) of the Act or a decision made by the Minister under subsection 269ZZM(1) of the Act;
 (c) both of the following apply:
 (i) interim dumping duty or dumping duty (within the meaning of section 269T of the Act) has been paid on goods;
 (ii) at the time that duty was paid, the goods were exempt from interim dumping duty and dumping duty because of an instrument of exemption made under subsection 8(7) or 9(7) of the Customs Tariff (Anti‑Dumping) Act 1975 (whether the instrument was made before or after the time that duty was paid);
 (d) both of the following apply:
 (i) interim countervailing duty or countervailing duty (within the meaning of section 269T of the Act) has been paid on goods;
 (ii) at the time that duty was paid, the goods were exempt from that duty because of an instrument of exemption made under subsection 10(8) or 11(8) of the Customs Tariff (Anti‑Dumping) Act 1975 (whether the instrument was made before or after the time that duty was paid).
Note 1: The Customs Regulation 2015 also prescribes circumstances for refunds, rebates and remissions of duty under paragraph 163(1)(b) of the Act.
Note 2: An instrument of exemption mentioned in subparagraph (c)(ii) or (d)(ii) may take effect on a day specified in the instrument that is earlier or later than the day the instrument is made. However, if an application for exemption was made, the day specified in the instrument must not be earlier than the day the application was made.

Circumstances for refunds, rebates and remissions—originating goods
Item                                                                 Class of goods                                                                                                                                                                                                                   Circumstances