Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to this section, duties of excise imposed by the Excise Tariff Act 1921 are not payable in respect of goods that are, at the time when they are entered for home consumption under an Act relating to duties of excise, intended for:
(a) the official use of the mission of an overseas country;
(b) the personal use of a person who is:
(i) the head of such a mission; or
(ii) a member of the diplomatic staff of such a mission;
being a person who is not an Australian citizen and is not ordinarily resident in Australia or in an external Territory; or
(c) the personal use of a member of the family of a person referred to in paragraph ( b), being a member of the family who forms part of the household of the person and is not an Australian citizen.
(2) Subsection ( 1) does not apply in respect of goods that are intended for the use of a mission or person referred to in that subsection where any other goods of the same kind, or of a similar kind, that have been entered for home consumption under an Act relating to duties of excise were, at the time when they were so entered, intended for the use of the mission or person and the Customs Minister , by instrument in writing, declares that, in his or her opinion, the reasonable requirements of the mission or person, as the case may be, have adequately been met by the other goods.
(3) Subsection ( 1) does not apply in respect of any goods unless:
(a) the person for whose use the goods are intended, or, if the goods are intended for the use of a mission, the head of the mission, agrees that, if the goods are sold or otherwise disposed of in Australia or in an external Territory within 2 years after the date of entry of the goods for home consumption under an Act relating to duties of excise, he or she will, unless the Customs Minister otherwise determines, pay to the Commonwealth an amount equal to the duties of excise that, but for this section, would have been payable in respect of the goods; and
(b) where the person so entering into an agreement has previously entered into a similar agreement in relation to any other goods and has committed a breach of that last - mentioned agreement--the person complies with such conditions, if any, as the Customs Minister , by instrument in writing, determines (which may include a condition that the person give security, satisfactory to that Minister, that he or she will comply with the first - mentioned agreement).