Commonwealth Consolidated Regulations

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CUSTOMS REGULATION 2015 - REG 93

Ship's stores

    For section   130 of the Act, the ship's stores liable to duty are those consisting of:

  (a)   alcoholic beverages (other than beer or wine) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or

  (b)   cigars sold to a passenger or member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or

  (c)   cigarettes sold to a passenger or a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or

  (d)   tobacco products (other than those mentioned in paragraphs   (b) and (c)) sold to a passenger or a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or

  (e)   alcoholic beverages (including beer or wine), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.


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