Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) You make a taxable importation if:
(a) the circumstances referred to in the third column of the following table occur; and
(b) you are referred to in the fourth column of the table as the importer in relation to those circumstances.
However, there is not a taxable importation to the extent that the importation to which the circumstances relate is a * non - taxable importation.
Importations without entry for home consumption | |||
Item | Topic | Circumstance | |
Personal or household effects of passengers or crew | Goods of a kind referred to in paragraph 68(1)(d) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act. | The person to whom the authorisation was granted. | |
2 | Low value consignments by post | Goods of a kind referred to in paragraph 68(1)(e) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act. | The person to whom the authorisation was granted. |
3 | Other low value consignments | Goods of a kind referred to in paragraph 68(1)(f) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act. | The person to whom the authorisation was granted. |
4 | Other goods exempt from entry | Goods of a kind referred to in paragraph 68(1)(i) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act. | The person to whom the authorisation was granted. |
5 | Like customable goods | Goods are delivered into home consumption in accordance with a permission granted under section 69 of the Customs Act 1901 . | The person to whom the permission was granted. |
6 | Special clearance goods | Goods are delivered into home consumption in accordance with a permission granted under section 70 of the Customs Act 1901 . | The person to whom the permission was granted. |
10 | Return of seized goods | Goods that have been seized under a warrant issued under section 203 of the Customs Act 1901 , or under section 203B or 203C of that Act, are delivered to a person on the basis that they are not forfeited goods. | |
Goods that are * airport shop goods purchased from an * inwards duty free shop by a * relevant traveller are removed from a * customs clearance area. | The relevant traveller. | ||
15 | Installations and goods on installations | Goods are deemed by section 49B of the Customs Act 1901 to be imported into the indirect tax zone. | The person who is the owner (within the meaning of the Customs Act 1901 ) of the goods when they are deemed to be so imported. |
16 | Goods not entered for home consumption when required | Goods not covered by any other item of this table are imported into the indirect tax zone, and: (a) if they are required to be entered under section 68 of the Customs Act 1901 --they are not entered in accordance with that requirement; or (b) in any other case--a requirement under that Act relating to their importation has not been complied with | The person who fails to comply with that requirement. |
(2) This section has effect despite section 13 - 5.