CTHIn ForceLegislation
Customs (International Obligations) Regulation 2015
41Amount of drawback for goods mixed with similar goods—manufactured goods or processed or treated goods
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#### 41 Amount of drawback for goods mixed with similar goods—manufactured goods or processed or treated goods
(1) This section applies if the relevant imported goods in section 35 were mixed with similar goods produced in Australia before the mixture, or part of the mixture, of goods was:
(a) used in the manufacture of other goods; or
(b) subjected to a process or treatment for the purpose of producing other goods.
(2) Subject to this Part, the amount of drawback that may be paid on the exportation of the other goods is an amount considered by a Collector to be fair and reasonable, having regard to:
(a) the amount of import duty that was paid on the relevant imported goods contained in the mixture of goods; and
(b) the quantity of the mixture of goods that has been lost or wasted, or has been used otherwise than in the manufacture or processing or treatment of other goods; and
(c) if part of the mixture of goods was:
(i) used in the manufacture of other goods that have previously been exported; or
(ii) subjected to a process or treatment for the purpose of producing other goods that have previously been exported;
the amount of drawback of import duty that was paid on the exportation of those previously exported goods.