Document ID: chunk:federal_register_of_legislation:F2024C00940:reg:18
Version: federal_register_of_legislation:F2024C00940
Segment Type: reg
Provision Reference: reg 18
Character Range: 68819–69951

18                                                                   Goods that would have been RCEP originating goods if, at the time the goods were imported, the importer held a Proof of Origin (within the meaning of subsection 153ZQB(1) of the Act), or a copy of one, for the goods          Both of the following apply:
                                                                                                                                                                                                                                                                                                      (a) duty has been paid on the goods;
                                                                                                                                                                                                                                                                                                      (b) the importer holds a Proof of Origin (within the meaning of subsection 153ZQB(1) of the Act), or a copy of one, for the goods at the time of making the application for the refund.