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.