Commonwealth Consolidated Regulations

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CUSTOMS REGULATION 2015 - REG 29

Goods excluded from being specified low value goods

    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).


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