Document ID: chunk:federal_register_of_legislation:F2025C00185:reg:1
Version: federal_register_of_legislation:F2025C00185
Segment Type: reg
Provision Reference: reg 1
Character Range: 125530–126362

1                                                        The goods on which duty has been paid or is payable:                                                                                                   The amount that is the whole of the duty paid or payable.
                                                         (a) have deteriorated or been damaged; or
                                                         (b) are faulty or defective; or
                                                         (c) do not conform to contract specifications given by the importer to the manufacturer or supplier of the goods;
                                                         to such an extent that the goods have no commercial value at the port of entry into Australia when the goods first enter under section 68 of the Act.