(1) For these Regulations, the following, whether or not they originate in Australia, are export sanctioned goods :
(a) military goods;
(b) goods mentioned in the luxury goods list;
(c) goods mentioned in Security Council documents S/2006/814, S/2006/815 and S/2006/853;
(d) goods that have been determined by the Security Council or the Committee for subparagraph 8 (a) (ii) of Resolution 1718.
(2) The Minister may, by legislative instrument, determine a luxury goods list for paragraph (1) (b).