(1) To the extent that the ITM import amendments would, apart from this section, apply in relation to:
(a) the impending arrival, or arrival, of a ship or aircraft at its first port or airport in Australia from a place outside Australia; or
(b) the unloading of cargo from a ship or aircraft;
those amendments only apply in relation to a ship or aircraft, or the unloading of cargo from a ship or aircraft:
(c) that is due to arrive at its first port or airport in Australia at or after the import cut - over time; or
(d) that has arrived at its first port or airport in Australia and that was due to arrive at that port or airport at or after the import cut - over time; or
(e) that arrives at its first port or airport in Australia at or after the turn - off time.
(2) To avoid doubt, paragraphs ( 1)(c) and (d) apply even if the ship or aircraft arrives at its first port or airport in Australia before the import cut - over time.
(3) To avoid doubt, the unamended Customs Act continues to apply in relation to a ship or aircraft that is due to arrive at its first port or airport in Australia before the import cut - over time, unless the ship or aircraft arrives after the turn - off time.