Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Excise duty on goods payable by a relevant traveller under subsection 54(3) must be paid at the rate in force at the time the goods are taken by the relevant traveller for reporting to an officer of Customs doing duty in relation to clearance under the Customs Act 1901 of the personal baggage of the relevant traveller.
(2) The excise duty is due and payable at that time.
Note: For provisions about collection and recovery of the duty, see Part 4 - 15 in Schedule 1 to the Taxation Administration Act 1953 .
(3) In this section:
"officer of Customs" has the same meaning as in section 61E.
"relevant traveller" has the same meaning as in section 61E.