Document ID: chunk:federal_register_of_legislation:F2025C00185:clause:6_10
Version: federal_register_of_legislation:F2025C00185
Segment Type: clause
Provision Reference: sch 6 cl 10
Character Range: 215789–216455

10                                                 Both of the following apply:
                                                   (a) duty has been paid on goods;
                                                   (b) after the duty was paid, a by‑law or determination is made under Part XVI of the Act, or a tariff concession order is made under Part XVA of the Act, to the effect that duty:
                                                   (i) is not payable on those goods; or
                                                   (ii) is payable on those goods at a rate which is less than the rate that applied when the goods were entered for home consumption.