126DOther circumstances under which refunds, rebates and remissions are made—AANZ originating goods

126D Other circumstances under which refunds, rebates and remissions are made—AANZ originating goods

(1) For subsection 163(1) of the Act, the following circumstances are prescribed: (a) duty has been paid on AANZ originating goods; (b) duty has been paid on goods: (i) that would have been AANZ originating goods if, at the time the goods were imported, the importer had a Certificate of Origin, or a copy of the Certificate of Origin, for the goods; and (ii) for which the importer has 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 AANZ originating goods. (3) In this regulation:

AANZ originating goods has the meaning given in subsection 153ZKB(1) of the Act.

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