Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Duties of customs are not chargeable on goods imported into Australia from the Territory if the goods:
(a) are the produce or manufacture of the Territory; and
(b) have been shipped in the Territory for export to Australia ; and
(c) are not goods which, if manufactured or produced in Australia , would be subject to a duty of excise.
(2) In this section:
"Australia" does not include Norfolk Island.