(a) a circumstance relating to goods is an importation of the goods into the indirect tax zone because of an item of the table in section 114-5; and
(b) security has been given under the Customs Act 1901 for payment of * customs duty in respect of the goods; and
(c) the security is forfeited;
any * assessed GST payable on the importation is to be paid when the security is forfeited.
(2) This section has effect despite section 33-15 (which is about payments of amounts of assessed GST on importations).