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Customs Regulation 2015
104Remission of duty—rounding down duty paid in cash
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104 Remission of duty—rounding down duty paid in cash
For section 163 of the Act, if an amount of duty: (a) is to be paid in cash; and (b) is not a multiple of 5 cents; remission of the number of cents in excess of the next lower amount that is a multiple of 5 cents may be made.