Commonwealth Consolidated Regulations

CUSTOMS REGULATION 2015 - REG 145

    For paragraph   269SJ(1)(b) of the Act, a TCO should not extend to the following:

  (a)   goods prescribed by clause   1 or 2 of Schedule   9;

  (b)   goods that are excise - equivalent goods, other than:

  (i)   goods that are mentioned in column 2 of item   5 of the table in subclause   2(1) of Schedule   9; and

  (ii)   goods classified under tariff subheading 3817.00.10; and

  (iii)   goods classified under tariff heading 3819.00.00.