126BOther circumstances under which refunds, rebates and remissions are made—Thai originating goods

126B Other circumstances under which refunds, rebates and remissions are made—Thai originating goods

(1) For subsection 163(1) of the Act, the following circumstances are prescribed: (a) duty has been paid on Thai originating goods (other than goods mentioned in subregulation (2)); (b) duty has been paid on goods (other than goods mentioned in subregulation (2)): (i) that would have been Thai originating goods if, at the time the goods were imported, the importer held a Certificate of Origin or a copy of a Certificate of Origin for the goods; and (ii) for which the importer holds a Certificate of Origin or a copy of a Certificate of Origin at the time of making the application for the refund. (2) Subregulation (1) does not apply to: (a) safeguard goods imported before 1 January 2009; and (b) goods imported before 1 January 2009 that would have been safeguard goods if, at the time the goods were imported, the importer held a Certificate of Origin or a copy of a Certificate of Origin for the goods. (3) A person may not apply for duty to be refunded under paragraph 126(1)(e) in respect of: (a) goods mentioned in subregulation (1), to the extent that an application for a refund relates to 1 or more of the factors that determine whether the goods are Thai originating goods; or (b) goods mentioned in subregulation (2), to the extent that an application for a refund relates to 1 or more of the factors that determine whether the goods are Thai originating goods. (4) In this regulation:

Certificate of Origin has the meaning given in subsection 153ZA(1) of the Act.

safeguard goods has the meaning given in subsection 16A(7) of the Customs Tariff Act 1995.

Thai originating goods has the meaning given in subsection 153ZA(1) of the Act.