Customs Act 1901

The regulations may make provision for and in relation to allowing drawbacks of duty paid on goods imported into Australia.

For the purposes of this section and of any regulations made for the purposes of this section, the amount of duty paid on goods that are imported into Australia under item 41E of Schedule 4 to the Tariff is to be taken to be the sum of:

the amount of money (if any) paid as customs duty on the importation of those goods; and

to the extent that duty credit issued under the former ACIS Administration Act 1999 has been offset against customs duty that would otherwise have been payable in respect of those goods—the amount of customs duty offset by the use of the credit.