135Amount of claim for drawback of import duty

#### 135 Amount of claim for drawback of import duty (1) For the purposes of paragraph 134(4)(b), the amount of a claim for drawback of import duty paid on the exportation of goods must not exceed the amount of import duty: (a) paid on the goods; or (b) in the case of specified goods within the meaning of regulation 131—paid on the imported goods referred to in subregulation 131(2). (1A) For paragraph 134(4)(b), the amount of the claim may be calculated by reference to the amount of import duty paid on identical goods that were imported by the claimant on a previous occasion. (2) Subregulation (3) applies if: (a) the amount of import duty paid on the goods is not known by the person making the claim; and (b) an amount of quantitative duty is not applicable to the goods. (3) The person may, for the purpose of setting out in the form mentioned in paragraph 134(4)(a) the amount of the claim, set out an amount calculated using the formula:  where: > P is the price paid for the goods by the person who was the owner of the goods at the time the goods were exported. > R is the ad valorem rate of import duty for the goods. (4) Subregulation (5) applies if: (a) the amount of import duty paid on the goods is not known by the person making the claim; and (b) an amount of quantitative duty is applicable to the goods. (5) The person may, for the purpose of setting out in the form mentioned in paragraph 134(4)(a) the amount of the claim, set out an amount calculated using the formula:  where: > Q is the quantitative duty for the goods. > P is the price paid for the goods by the person who was the owner of the goods at the time the goods were exported. > R is the ad valorem rate of import duty for the goods. (6) In this regulation: > quantitative duty, for goods, is the import duty calculated by reference to: (a) the actual quantities of the goods; or (b) the actual quantities of a component of the goods; in accordance with the Customs Tariff.