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.