126DAAOther circumstances under which refunds, rebates and remissions are made—Japanese originating goods

#### 126DAA Other circumstances under which refunds, rebates and remissions are made—Japanese originating goods (1) For subsection 163(1) of the Act, the following circumstances are prescribed: (a) duty has been paid on Japanese originating goods; (b) duty has been paid on goods: (i) that would have been Japanese originating goods if, at the time the goods were imported, the importer had held a Certificate of Origin or origin certification document, or a copy of a Certificate of Origin or origin certification document, for the goods; and (ii) for which the importer holds a Certificate of Origin or origin certification document, or a copy of a Certificate of Origin or origin certification document, 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 Japanese originating goods. (3) In this regulation: > Certificate of Origin has the meaning given in subsection 153ZNB(1) of the Act. > Japanese originating goods has the meaning given in subsection 153ZNB(1) of the Act. > origin certification document has the meaning given in subsection 153ZNB(1) of the Act.