126ARemission of duty if import entry or self‑assessed clearance declaration taken to be withdrawn

#### 126A Remission of duty if import entry or self‑assessed clearance declaration taken to be withdrawn (1) This regulation applies to a person if: (a) the person pays an amount of duty (in this regulation called duty 1) in respect of imported goods; and (b) either: (i) the import entry relating to the goods is taken to be withdrawn under subsection 71F(2) of the Act because the person has changed the information in the entry; or (ii) the self‑assessed clearance declaration relating to the goods is taken to be withdrawn under subsection 71AAAP(3) of the Act because the person has changed the information in the declaration. (2) If duty 1 is less than or equal to the amount of duty that would be payable in respect of the changed entry or declaration (in this regulation called duty 2): (a) duty 2 is remitted to the extent of the amount of duty 1; and (b) the person is not entitled to a refund of duty 1. (3) If duty 1 is greater than duty 2: (a) duty 2 is remitted to the extent of the amount of duty 1; and (b) the person is entitled to a refund of the amount by which duty 1 is greater than duty 2; and (c) the person is not required to apply for the refund; and (d) the person must present an authority for the refund issued to the person by Customs.