Customs Act 1960 s 11

s 11 Power of Director‑General to waive duty, etc.

11. The Director‑General or an officer of customs authorised by the Director‑General for the purpose of this section may waive the payment, or recovery of payment, of the whole or any part of any customs duties, excise duties, taxes, fees or other charges, except that the amount which may be waived must not exceed $20 or any other amount that the Minister may by order prescribe. [29/2018]

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