CTHRepealedLegislation
Customs Regulations 1926
136ADrawback of import duty where goods have been imported more than once
Start here
Get a plain-English read of 136A
Turn the raw legal text into a practical explanation grounded in Customs Regulations 1926.
#### 136A Drawback of import duty where goods have been imported more than once
Where:
(a) drawback of import duty is payable on the exportation of goods; and
(b) the goods have been imported on more than one occasion;
the import duty in respect of which drawback is payable is the import duty paid in respect of the importation of the goods last preceding the exportation of the goods in relation to which drawback is payable under these Regulations.