CUSTOMS ACT 1901 - SECT 164B Refunds of export duty
CUSTOMS ACT 1901 - SECT 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.