79
In forceGoods not exempt
Part 10The exportation of goods
Division 2Entry and clearance of goods for export
Subdivision AEntry of goods for export
79 Goods not exempt
For paragraph 113(2)(b) of the Act, the following goods are prescribed:
(a)
dutiable goods on which the duty is unpaid;
(b)
excisable goods on which the excise duty is unpaid;
(c)
goods for which a person intends to claim:
(i)
a drawback of duty under the Customs (International Obligations) Regulation 2015; or
(ii)
a drawback of excise duty under the Excise Act 1901.
This Act’s bill:Explanatory statement
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