Exemption in relation to Singapore‑Australia Free Trade Agreement
2.  Section 15(2)(a) of the Act does not apply in relation to any claim to pay customs duty or excise duty on goods at a preferential rate, if —
(a)the preferential rate is levied under paragraph 4(1)(g) of the Customs (Duties) Order (O 4); and
(b)the claim is made within one year after the date of importation of the goods.