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.