Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 11 Other amendments
Customs Act 1901
16H At the end of section 132
(5) The rate of any import duty on goods:
(a) that are goods of a kind referred to in paragraph 68(1)(e); and
(b) whose owner is not required by section 71 to provide information about them;
is the rate of duty in force at the time when the goods arrive in Australia.