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CUSTOMS LEGISLATION AMENDMENT ACT 1992 No. 209 of 1992 - SECT 20
Rate of import duty
20. Section 132 of the Principal Act is amended by adding at the end the
following subsection:
"(3) For the purposes of this section, if an entry for home consumption in
respect of goods is withdrawn under section 71F and the goods are subsequently
entered for warehousing, the entry for home consumption is to be
disregarded.".
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