Commonwealth Numbered Regulations Commonwealth Numbered Regulations
[1] After regulation 126D
insert
126DA Other circumstances under which refunds, rebates and remissions are made--Malaysian originating
(1) For subsection 163 (1) of the Act, the following circumstances are prescribed:
(a) duty has been paid on Malaysian originating goods;
(b) duty has been paid on goods:
(i) that would have been Malaysian originating goods if, at the time the goods were imported, the importer held a Declaration of Origin or a Certificate of Origin, or a copy of a Declaration of Origin or a Certificate of Origin, for the goods; and
(ii) for which the importer holds a Declaration of Origin or a Certificate of Origin, or a copy of a Declaration of Origin or a Certificate of Origin, at the time of making the application for the refund.
(2) A person may not apply for duty to be refunded under paragraph 126 (1) (e) in respect of goods mentioned in subregulation (1) to the extent that an application for a refund relates to one or more of the factors that determine whether the goods are Malaysian originating goods.
(3) In this regulation:
"Certificate of Origin" has the meaning given in subsection 153ZLB (1) of the Act.
"Declaration of Origin" has the meaning given in subsection 153ZLB (1) of the Act.
"Malaysian originating goods" has the meaning given in subsection 153ZLB (1) of the Act.
[2] Paragraph 128 (1) (e)
omit
126D (1)
insert
126D (1), 126DA (1)
[3] Paragraph 128 (1A) (b)
omit
126D (1)
insert
126D (1), 126DA (1)
[4] After subparagraph 128A (4) (a) (vii)
insert
(viii) subregulation 126DA (1); or
[5] Subregulation 128B (6)
insert
"Malaysian originating goods" has the meaning given in subsection 153ZLB (1) of the Act.
[6] After subregulation 128B (13)
insert
(14) The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126DA (1) (a) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods as Malaysian originating goods.
(15) The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126DA (1) (b) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods if they had been Malaysian originating goods at the time of their importation.