Commonwealth Consolidated Acts

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CUSTOMS ACT 1901 - SECT 131B

Liability of Commonwealth authorities to pay duties of Customs

  (1)   Subject to subsection   (2), to the extent that, but for this section, an Act (whether enacted before, on or after 1   July 1987) would:

  (a)   exempt a particular Commonwealth authority from liability to pay duties of Customs; or

  (b)   exempt a person from liability to pay duties of Customs in relation to goods for use by a particular Commonwealth authority;

then, by force of this section, the exemption has no effect.

  (2)   Subsection   (1) does not apply to an exemption if:

  (a)   the provision containing the exemption is enacted after 30   June 1987; and

  (b)   the exemption expressly refers to duties of Customs (however described).


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