Commonwealth Consolidated Regulations

CUSTOMS REGULATION 2015 - REG 80

  (1)   This section is made for paragraph   113(2)(f) of the Act.

  (2)   Goods that:

  (a)   are not petroleum products supplied for use as fuel to provide locomotive power; and

  (b)   are aircraft's stores; and

  (c)   are supplied to aircraft (whether or not engaging in international flights) by a person whose business includes providing stores for aircraft engaging in international flights in accordance with an international airline licence granted under regulations made under the Air Navigation Act 1920 ; and

  (d)   would be:

  (i)   dutiable goods if entered for home consumption under subsection   68(2) of the Act; or

  (ii)   excisable goods if entered for home consumption under subsection   58(1) of that Act;

are exempt from section   113 of the Act if the condition specified in paragraph   (5)(a) is satisfied in relation to the goods.

  (3)   Goods that are:

  (a)   aircraft's stores or ship's stores; and

  (b)   a petroleum product supplied for use as fuel to provide locomotive power;

are exempt from section   113 of the Act if the conditions specified in subsection   (5) are satisfied in relation to the goods.

  (4)   Goods that are:

  (a)   not specified in subsection   (2) or paragraph   (3)(a); and

  (b)   not goods that would be dutiable goods if entered for home consumption under subsection   68(2) of the Act; and

  (c)   not goods that would be excisable goods if entered for home consumption under subsection   58(1) of that Act;

are exempt from section   113 of the Act if the condition specified in paragraph   (5)(a) is satisfied in relation to the goods.

  (5)   The following are the conditions:

  (a)   at all reasonable times the owner of the goods must make available to an officer, for examination, records that show details of the receipt, use and disposal of the goods;

  (b)   a return in an approved form or approved statement in relation to the goods must be lodged with the Department by the owner of the goods within 7 days after the end of each month.