#### 25 When an application is required for a refund, rebate or remission of duty For subsection 163(1AA) of the Act, an application is required for a refund, rebate or remission of duty under this Part. > Note: The application must be made in accordance with sections 26 and 28.

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Section 25 - Customs (International Obligations) Regulation 2015 - When an application is required for a refund, rebate or remission of duty — Zoe