Commonwealth Consolidated Regulations

CUSTOMS REGULATIONS 1926 - REG 129

         (1)   This regulation applies to any imported goods on which import duty has been paid except:

               (b)    imported goods that have been used in the manufacture of goods, or have been subjected to a process or to treatment, in the Commonwealth; or

                (c)    secondhand goods.

         (2)   Subject to these Regulations, drawback of import duty may be paid on the exportation of imported goods to which this regulation applies.

         (3)   For the purposes of subregulation (1), goods are secondhand goods if, after their first importation into Australia, they have been used otherwise than for the purpose of being inspected or exhibited.