(1) For paragraph 120(b) of the Act, the following goods are prescribed:
(a) stores in relation to which a Collector has granted approval under subsection 129(1) of the Act;
(b) ship's ballast approved by an officer performing duties in relation to the granting of Certificates of Clearance;
(c) baggage accompanying or intended to accompany a passenger on a ship or aircraft, if it consists of goods mentioned in subsection (2).
(2) For paragraph (1)(c), the goods are the following:
(a) goods carried personally by a passenger on departure from Australia;
(b) goods consigned for transport as the passenger's:
(i) allowed ticket baggage; or
(ii) excess baggage (other than baggage consigned as cargo on an airway bill or a bill of lading).