Customs By-law No. 1700571 (Cth)

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1700571

I, David Coyles, delegate of the Comptroller-General of Customs, under section 271 of the Customs Act 1901 and subsection 33(3) of Acts Interpretation Act 1901:

1. revoke the by-law cited as Customs By-Law No. 1700053; and

2. make the by-law set out in the Schedule below.

THE SCHEDULE

BY-LAW No. 1700571

Item 15 Schedule 4

1. This by-law may be cited as Customs By-law No. 1700571.

2. This by-law takes effect on and from 1 February 2018.

3. For the purposes of item 15 of Schedule 4 to the Customs Tariff Act 1995, goods that are specified in Column 1 of the Table below (the Table) are prescribed.

4. The application of item 15 to the goods specified in Column 1 of the Table are subject to:

(a) paragraph 5; and

(b) the exclusions and conditions, if any, set out in Column 2 opposite those goods or in paragraph 9.

5. The goods must:

(a) be imported as the accompanied baggage of an arriving person or purchased by an arriving person at an inwards duty free shop; and

(b) not be commercial goods; and

(c) not be motor vehicles or motor vehicle parts.

6. For item 5 of the Table, if:

(a) the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml; and

(b) the person has not concealed any of the alcoholic beverages from Customs and the person does not wish to take the total quantity of alcoholic beverages into home consumption;

the following applies:

(c) item 15 applies only to the alcoholic beverages that are imported (if any) and purchased (if any) in one or more containers where the total contents of those containers are equal to or less than 2,250 ml; and