Customs Act 1901

PART IV - THE IMPORTATION OF GOODS  

Division 4 - The Entry, Unshipment, Landing, and Examination of Goods  

Subdivision D - Warehouse declarations  

SECTION 71DG   71DG   SUBDIVISION DOES NOT APPLY TO TOBACCO PRODUCTS  

This Subdivision does not apply to tobacco products.

Note:

Tobacco products cannot be warehoused (see subsections 68(2) and (3) ).