In relation to warehoused goods (within the meaning of the Customs Act 1901 ) that are intended to be entered for home consumption:
(a) an entry of those goods for home consumption made before the ITM import commencement date must be made in accordance with the unamended Customs Act; and
(b) an entry of those goods for home consumption made on or after the ITM import commencement date must be made in accordance with the amended Customs Act.