(1) For the purposes of the definition of small quantities in subsection 40J(1) of the Act, the following are declared to be small quantities of wine:
(a) a quantity of wine, not exceeding 100 litres, that is:
(i) exported in a single consignment; and
(ii) packed in labelled containers of a capacity of not more than 5 litres and fitted with a non-reusable closing device;
(b) a quantity of wine, not exceeding 30 litres, that is contained in the personal luggage of a traveller;
(c) a quantity of wine, not exceeding 30 litres, that is sent in a consignment by an individual to another individual;
(d) a quantity of wine, belonging to an individual who is moving house, that is for domestic use;
(e) a quantity of wine that is:
(i) intended to be displayed at an event, in Australia or an agreement country, that is a trade fair or comparable event for the purposes of the customs laws of the relevant country; and
(ii) packed in labelled containers of a capacity of not more than 2 litres and fitted with a non-reusable closing device;
(f) a quantity of wine, not exceeding 100 litres, that is imported into Australia or exported to an agreement country for a scientific or technical purpose;
(g) a quantity of wine that is imported into Australia, or exported to an agreement country, by a diplomatic, consular or similar establishment as part of the duty-free allowance of the establishment;
(h) a quantity of wine that is held on board a means of international transport as victualling supplies.
(2) For the purposes of subparagraph (1)(a)(i), 2 or more consignments are taken to be a single consignment if they are exported:
(a) on a single ship or aircraft to a single port of discharge; and
(b) by a single exporter, or by 2 or more exporters who are:
(i) associated entities (within the meaning of section 50AAA of the Corporations Act 2001 ); or
(ii) individuals who are relatives; or
(iii) acting in concert with each other.
(3) For the purposes of paragraph 40J(4)(b) of the Act, conditions and procedures that form part of the description of a small quantity of wine in a paragraph of subsection (1) of this section are prescribed in relation to that small quantity.