Section 161: Repayment or remission of duties and Customs duties by Service

1 Where imported postal items are not delivered or rejected by the addressee, repayment or remission of import duties and Customs duties shall be granted upon request in respect of goods contained in the post items, provided that the goods are -
a re-exported; or
b destroyed or abandoned without cost to the Service.

2 The Service shall put in place the appropriate and simplified procedure or system to enable remission of import duties and Customs duties for items not delivered or rejected by the addressee.

3 Postal services and carriers shall make full disclosure of all postal items or low value shipment not delivered or rejected by the addressee, and on which duties and Customs duties have been paid and remissible.