35Drawback of import duty on goods—manufactured goods and processed or treated goods

#### 35 Drawback of import duty on goods—manufactured goods and processed or treated goods (1) If: (a) relevant imported goods were used in the manufacture of other goods in Australia; and (b) those other goods (the manufactured goods) are exported; drawback of import duty may be paid, on the exportation, for the relevant imported goods that were used, lost or wasted in the manufacture. (2) If: (a) relevant imported goods were subjected to a process or to treatment in Australia for the purpose of producing other goods; and (b) the other goods (the processed or treated goods) are exported; drawback of import duty may be paid, on the exportation, for the relevant imported goods. (3) However, drawback of import duty is not payable if the manufactured goods, or the processed or treated goods, have been used in Australia otherwise than for the purpose of being inspected or exhibited. (4) Imported goods are relevant imported goods if: (a) import duty has been paid on the goods; and (b) the goods have only been used in Australia: (i) in the manufacture of other goods; or (ii) in being subjected to a process or to treatment for the purpose of producing other goods; or (iii) for the purpose of being inspected or exhibited. (5) In this section: > manufacture, of goods, includes the process of packaging the goods. > Note: If the relevant imported goods were mixed with similar goods produced in Australia, see section 41.