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CUSTOMS REGULATION 2015 (SLI NO 33 OF 2015) - REG 29

Goods excluded from being specified low value goods

                   For subsection 71AAAE(1) of the Act, the following goods are excluded from being specified low value goods:

                     (a)  goods reasonably required for disaster relief or for urgent medical purposes;

                     (b)  engines or spare parts that are unavailable in Australia and are urgently required for:

                              (i)  ships or aircraft; or

                             (ii)  other machinery that serves a public purpose;

                     (c)  perishable food;

                     (d)  goods included in a consignment consigned by the Post Office of a foreign country to the Post Office of Australia;

                     (e)  goods that, but for subsection 68(4) of the Act, would be accompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft;

                      (f)  goods that:

                              (i)  are exempt, under the Diplomatic Privileges and Immunities Act 1967 , from duties, taxes and related charges, or indirect tax, that would be payable on the importation of the goods; and

                             (ii)  have a value not exceeding $250 or such other amount as is prescribed for subparagraph 68(1)(f)(iii) of the Act.

Note:          The goods mentioned in this section are Subdivision AA goods (see section 71AAAA of the Act).



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