For subsection 71AAAE(1) of the Act, the following goods are excluded from being specified low value goods:
(a) goods reasonably required for disaster relief or for urgent medical purposes;
(b) engines or spare parts that are unavailable in Australia and are urgently required for:
(i) ships or aircraft; or
(ii) other machinery that serves a public purpose;
(c) perishable food;
(d) goods included in a consignment consigned by the Post Office of a foreign country to the Post Office of Australia;
(e) goods that, but for subsection 68(4) of the Act, would be accompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft;
(f) goods that:
(i) are exempt, under the Diplomatic Privileges and Immunities Act 1967 , from duties, taxes and related charges, or indirect tax, that would be payable on the importation of the goods; and
(ii) have a value not exceeding $250 or such other amount as is prescribed for subparagraph 68(1)(f)(iii) of the Act.
Note: The goods mentioned in this section are Subdivision AA goods (see section 71AAAA of the Act).