For subsection 16AC (3) of the Act, subsection 16AC (2) of the Act does not apply to goods imported:

(a)

as the accompanied baggage of a person who travels to Australia or the Cocos Islands on an overseas vessel or installation; or

(b)

in mail, if the goods:

(i)

are not goods of a kind that are prescribed under paragraph 68 (1) (e) of the Customs Act 1901 ; and

(ii)

have a value of not more than $1 000, or such other amount as is prescribed for subparagraph 68 (1) (e) (ii) of the Customs Act 1901 .

Note
Section 16AC of the Act deals with giving notice of proposed importation of goods into Australia or the Cocos Islands.