164B
CurrentRefunds of export duty
Volume 2Parts VIA to XI (sections 126D to 183UAA)
Part VIIIThe duties
Division 3Payment and recovery of deposits, refunds, unpaid duty etc.
164B Refunds of export duty
Whenever goods in respect of which an export duty of Customs has been paid are re‑imported or brought back to Australia, the Comptroller‑General of Customs may direct the refund of so much of the duty paid on those goods as he or she considers to be justified in the circumstances.
This Act’s bill:Second reading speech
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