Drawback rates on re-export of used goods - 019/1965 - Customs -Tariff

Drawback rates on re-exported used goods set diminishing duty refunds with time out of customs and special car rules.

Drawback on re-exported used goods is allowed at rates that diminish with the length of time goods remain out of Customs control, following a tiered schedule culminating in nil beyond the maximum period. Certain items - wearing apparel, tea-chests, censored exposed films, and specified photographic and X ray materials - are excluded from drawback when used. Motor cars and certain personal imports receive a special quarterly reduction method over four years, subject to board discretion to extend eligibility beyond two years, with no drawback after four years.