Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 227C

  (1)   This Part applies to a ship if:

  (a)   the ship is in Australia after undertaking a voyage to Australia from a place outside Australia; and

  (b)   the ship is not a ship that is taken to have been imported into Australia under subsection   49A(7).

  (2)   This Part applies to an aircraft if:

  (a)   the aircraft is in Australia after undertaking a flight to Australia from a place outside Australia; and

  (b)   the aircraft is not an aircraft that is taken to have been imported into Australia under subsection   49A(7).

  (3)   This Part   ceases to apply to a ship when:

  (a)   the ship has departed from its last port in Australia for a place outside Australia; or

  (b)   the ship is taken to have been imported into Australia under subsection   49A(7).

  (4)   This Part   ceases to apply to an aircraft when:

  (a)   the aircraft has departed from its last airport in Australia for a place outside Australia; or

  (b)   the aircraft is taken to have been imported into Australia under subsection   49A(7).

  (5)   If:

  (a)   this Part   ceased to apply to a ship because the ship has departed from its last port in Australia as mentioned in paragraph   (3)(a); but

  (b)   the ship returns to Australia before completing a voyage to a place outside Australia;

then, subject to paragraph   (1)(b) and subsection   (3), this Part applies to the ship after it has so returned as if it has just undertaken a voyage to Australia from a place outside Australia.

  (6)   If:

  (a)   this Part   ceased to apply to an aircraft because the aircraft has departed from its last airport in Australia as mentioned in paragraph   (4)(a); but

  (b)   the aircraft returns to Australia before completing a flight to a place outside Australia;

then, subject to paragraph   (2)(b) and subsection   (4), this Part applies to the aircraft after it has been so returned as if it has just undertaken a flight to Australia from a place outside Australia.