131Drawback of import duty upon exportation of specified goods

#### 131 Drawback of import duty upon exportation of specified goods (1) In this regulation: > specified goods means: (a) manufactured goods in the manufacture of which imported goods have been used; or (b) imported goods that have been subjected to a process or to treatment in Australia. > imported goods, in relation to specified goods, means imported goods: (a) on which import duty has been paid; and (b) that have not been used in the Commonwealth otherwise than: (i) in the manufacture of the specified goods or in being subjected to a process or to treatment for the purpose of producing the specified goods, as the case may be; or (ii) for the purpose of being inspected or exhibited. > manufacture, of goods, includes the process of packaging the goods. (2) On the exportation of specified goods, drawback of import duty may, subject to these Regulations, be paid in respect of: (a) the imported goods used in the manufacture of the specified goods; or (b) the imported goods that were subjected to a process or to treatment for the purpose of producing the specified goods; as the case may be, and also in respect of any imported goods lost or wasted in the manufacture of the specified goods. (3) Drawback of import duty is not payable on the exportation of specified goods if the goods have been used in Australia otherwise than for the purpose of being inspected or exhibited.