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Customs (International Obligations) Regulation 2015
39Drawback of import duty for goods imported more than once
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#### 39 Drawback of import duty for goods imported more than once
If:
(a) drawback of import duty is payable on the exportation of goods; and
(b) the goods have been imported on more than one occasion;
the import duty for which drawback is payable is the import duty paid for the importation of the goods last preceding the exportation of the goods in relation to which drawback is payable.