126DAOther circumstances under which refunds, rebates and remissions are made—Malaysian originating

126DA Other circumstances under which refunds, rebates and remissions are made—Malaysian originating

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

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

Declaration of Origin has the meaning given in subsection 153ZLB(1) of the Act.

Malaysian originating goods has the meaning given in subsection 153ZLB(1) of the Act.