23Circumstances for refunds, rebates and remissions of duty

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#### 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. ```html <table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Circumstances for refunds, rebates and remissions—originating goods</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Item</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Class of goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Circumstances</td></tr></thead><tbody><tr><td style="width:9.94%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1A</td><td style="width:38.02%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Singaporean originating goods</td><td style="width:52.04%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1B</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Goods that would have been Singaporean originating goods if, at the time the goods were imported, the importer held:(a) a certification of origin (within the meaning of section 153XD of the Act) for the goods; or(b) a copy of a document mentioned in paragraph (a)</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Both of the following apply:(a) duty has been paid on the goods;(b) the importer holds a certification of origin (within the meaning of section 153XD of the Act) for the goods, or a copy of one, at the time of making the application for the refund.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Thai originating goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">2</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Goods that would have been Thai originating goods if, at the time the goods were imported, the importer held a Certificate of Origin or a copy of a Certificate of Origin for the goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Both of the following apply:(a) duty has been paid on the goods;(b) the importer holds a Certificate of Origin or a copy of a Certificate of Origin for the goods at the time of making the application for the refund.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">2A</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Peruvian originating goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">2B</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Goods that would have been Peruvian originating goods if, at the time the goods were imported, the importer held a Certificate of Origin or a copy of a Certificate of Origin for the goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Both of the following apply:(a) duty has been paid on the goods;(b) the importer holds a Certificate of Origin or a copy of a Certificate of Origin for the goods at the time of making the application for the refund.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">3</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Chilean originating goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">4</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Goods that would have been Chilean originating goods if, at the time the goods were imported, the importer held a Certificate of Origin or a copy of a Certificate of Origin for the goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Both of the following apply:(a) duty has been paid on the goods;(b) the importer holds a Certificate of Origin or a copy of a Certificate of Origin for the goods at the time of making the application for the refund.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">5</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Malaysian originating goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">6</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Goods that would have been Malaysian originating goods if, at the time the goods were imported, the importer held:(a) a Declaration of Origin, or a Certificate of Origin, for the goods; or(b) a copy of a document mentioned in paragraph (a)</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Both of the following apply:(a) duty has been paid on the goods;(b) the importer holds a Declaration of Origin, or a Certificate of Origin for the goods, or a copy of either of those documents, at the time of making the application for the refund.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">7</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">AANZ originating goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">8</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Goods that would have been AANZ originating goods if, at the time the goods were imported, the importer held a Proof of Origin, or a copy of one, for the goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Both of the following apply:(a) duty has been paid on the goods;(b) the importer holds a Proof of Origin, or a copy of one, for the goods at the time of making the application for the refund.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">8A</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Pacific Islands originating goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">8B</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Goods that would have been Pacific Islands originating goods if, at the time the goods were imported, the importer held a Declaration of Origin or a copy of a Declaration of Origin for the goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Both of the following apply:(a) duty has been paid on the goods;(b) the importer holds a Declaration of Origin or a copy of a Declaration of Origin for the goods at the time of making the application for the refund.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">8C</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Trans‑Pacific Partnership originating goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">8D</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Goods that would have been Trans‑Pacific Partnership originating goods if, at the time the goods were imported, the importer held:(a) a certification of origin (within the meaning of section 153ZKU of the Act) for the goods; or(b) a copy of a document mentioned in paragraph (a)</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Both of the following apply:(a) duty has been paid on the goods;(b) the importer holds a certification of origin (within the meaning of section 153ZKU of the Act) for the goods, or a copy of one, at the time of making the application for the refund.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">8E</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Indonesian originating goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">8F</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Goods that would have been Indonesian originating goods if, at the time the goods were imported, the importer held:(a) a Certificate of Origin, or a Declaration of Origin, for the goods; or(b) a copy of a document mentioned in paragraph (a)</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Both of the following apply:(a) duty has been paid on the goods;(b) the importer holds a Certificate of Origin, or a Declaration of Origin, for the goods, or a copy of either of those documents, at the time of making the application for the refund.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">9</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Korean originating goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">10</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Goods that would have been Korean originating goods if, at the time for working out the rate of import duty on the goods, the importer held a Certificate of Origin or a copy of a Certificate of Origin for the goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Both of the following apply:(a) duty has been paid on the goods;(b) the importer holds a Certificate of Origin or a copy of a Certificate of Origin for the goods at the time of making the application for the refund.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">10A</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Indian originating goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">10B</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Goods that would have been Indian originating goods if, at the time the goods were imported, the importer held a certificate of origin (within the meaning of subsection 153ZML(1) of the Act), or a copy of one, for the goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Both of the following apply:(a) duty has been paid on the goods;(b) the importer holds a certificate of origin (within the meaning of subsection 153ZML(1) of the Act), or a copy of one, for the goods at the time of making the application for the refund.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">11</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Japanese originating goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">12</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Goods that would have been Japanese originating goods if, at the time the goods were imported, the importer held:(a) a Certificate of Origin or origin certification document for the goods; or(b) a copy of a document mentioned in paragraph (a)</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Both of the following apply:(a) duty has been paid on the goods;(b) the importer holds a Certificate of Origin or origin certification document for the goods, or a copy of either of those documents, at the time of making the application for the refund.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">13</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Chinese originating goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">14</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Goods that would have been Chinese originating goods if, at the time the goods were imported, the importer held:(a) a Certificate of Origin, or a Declaration of Origin, for the goods; or(b) a copy of a document mentioned in paragraph (a)</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Both of the following apply:(a) duty has been paid on the goods;(b) the importer holds a Certificate of Origin, or a Declaration of Origin, for the goods, or a copy of either of those documents, at the time of making the application for the refund.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">15</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Hong Kong originating goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">16</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Goods that would have been Hong Kong originating goods if, at the time the goods were imported, the importer held a Declaration of Origin or a copy of a Declaration of Origin for the goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Both of the following apply:(a) duty has been paid on the goods;(b) the importer holds a Declaration of Origin or a copy of a Declaration of Origin for the goods at the time of making the application for the refund.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">17</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">RCEP originating goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">18</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Goods that would have been RCEP originating goods if, at the time the goods were imported, the importer held a Proof of Origin, or a copy of one, for the goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Both of the following apply:(a) duty has been paid on the goods;(b) the importer holds a Proof of Origin, or a copy of one, for the goods at the time of making the application for the refund.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><a id="_Hlk138066670">19</a></td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">UK originating goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">20</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Goods that would have been UK originating goods if, at the time the goods were imported, the importer held:(a) a declaration of origin (within the meaning of subsection 153ZRB(1) of the Act), or a copy of one, for the goods; or(b) other documentation to support that the goods are originating</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods and, at the time of making the application for the refund, the importer holds:(a) a declaration of origin (within the meaning of subsection 153ZRB(1) of the Act), or a copy of one, for the goods; or(b) other documentation to support that the goods are originating.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">21</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">UAE originating goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Duty has been paid on the goods.</td></tr><tr><td style="width:9.94%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">22</td><td style="width:38.02%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Goods that would have been UAE originating goods if, at the time the goods were imported, the importer held a certificate of origin (within the meaning of subsection 153ZSB(1) of the Act), or a copy of one, for the goods</td><td style="width:52.04%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Both of the following apply:(a) duty has been paid on the goods;(b) the importer holds a certificate of origin (within the meaning of subsection 153ZSB(1) of the Act), or a copy of one, for the goods at the time of making the application for the refund.</td></tr></tbody></table> ```