Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) You make a taxable importation if:
(a) the circumstances referred to in the third column of the following table occur; and
(b) you are referred to in the fourth column of the table as the importer in relation to those circumstances.
However, there is not a taxable importation to the extent that the importation to which the circumstances relate is a * non-taxable importation.
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Importations without entry for home consumption | |||
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Item |
Topic |
Circumstance | |
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Personal or household effects of passengers or crew |
Goods of a kind referred to in paragraph 68(1)(d) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act. |
The person to whom the authorisation was granted. | |
|
2 |
Low value consignments by post |
Goods of a kind referred to in paragraph 68(1)(e) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act. |
The person to whom the authorisation was granted. |
|
3 |
Other low value consignments |
Goods of a kind referred to in paragraph 68(1)(f) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act. |
The person to whom the authorisation was granted. |
|
4 |
Other goods exempt from entry |
Goods of a kind referred to in paragraph 68(1)(i) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act. |
The person to whom the authorisation was granted. |
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5 |
Like customable goods |
Goods are delivered into home consumption in accordance with a permission granted under section 69 of the Customs Act 1901 . |
The person to whom the permission was granted. |
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6 |
Special clearance goods |
Goods are delivered into home consumption in accordance with a permission granted under section 70 of the Customs Act 1901 . |
The person to whom the permission was granted. |
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10 |
Return of seized goods |
Goods that have been seized under a warrant issued under section 203 of the Customs Act 1901 , or under section 203B or 203C of that Act, are delivered to a person on the basis that they are not forfeited goods. | |
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Goods that are * airport shop goods purchased from an * inwards duty free shop by a * relevant traveller are removed from a * customs clearance area. |
The relevant traveller. | ||
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15 |
Installations and goods on installations |
Goods are deemed by section 49B of the Customs Act 1901 to be imported into the indirect tax zone. |
The person who is the owner (within the meaning of the Customs Act 1901 ) of the goods when they are deemed to be so imported. |
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16 |
Goods not entered for home consumption when required |
Goods not covered by any other item of this table are imported into the indirect tax zone, and: (a) if they are required to be entered under section 68 of the Customs Act 1901 --they are not entered in accordance with that requirement; or (b) in any other case--a requirement under that Act relating to their importation has not been complied with |
The person who fails to comply with that requirement. |
(2) This section has effect despite section 13-5.