126COther circumstances under which refunds, rebates and remissions are made—Chilean originating goods

126C Other circumstances under which refunds, rebates and remissions are made—Chilean originating goods

(1) For subsection 163(1) of the Act, the following circumstances are prescribed: (a) duty has been paid on Chilean originating goods; (b) duty has been paid on goods: (i) that would have been Chilean 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 the Certificate of Origin at the time of making the application for the refund. (2) A person may not apply for duty to be refunded under paragraph 126(1)(e) in respect of 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 Chilean originating goods. (3) In this regulation:

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

Chilean originating goods has the meaning given in subsection 153ZJB(1) of the Act.