(1) For paragraph (b) of the definition of Airport shop goods in subsection 4(1) of the Act, each of the following classes of goods is a class of airport shop goods for the purposes of section 96B of the Act:
(i) no more than $900 in value; and
(ii) no more than 7 kilograms in weight; and
(iii) no more than 56 centimetres long, 36 centimetres high and 23 centimetres deep.
(2) However, each of the following goods is taken not to be in a class of airport shop goods:
(a) alcoholic beverages that are not in sealed containers;
(b) food or beverages which are able to be immediately consumed, other than:
(i) commercially produced confectionery that is in sealed packaging; and
(ii) alcoholic beverages in sealed containers;
(d) fresh or dried vegetables;
(f) fresh or dried cut flowers.
(3) Subsection (1) applies regardless of whether the
goods are local use goods within the meaning of subsection 270(5) of
the Act.