132A
In forcePrepayment of duty
Volume 2Parts IVA to XI (sections 126D to 183UAA)
Part VIIIThe duties
Division 1The payment and computation of duties generally
132A Prepayment of duty
Where, before goods are entered for home consumption, an amount is paid to a Collector in respect of duty that may become payable in respect of the goods, the amount shall, upon the goods being entered for home consumption, be deemed, for the purposes of this Act, to be an amount of duty paid in respect of the goods.
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