Commonwealth Consolidated RegulationsFor 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, Christmas Island 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, Christmas Island or the Cocos Islands.
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