Customs Act 1901

PART III - CUSTOMS CONTROL EXAMINATION AND SECURITIES GENERALLY  

SECTION 30AA   PERIOD OF CUSTOMS CONTROL FOR DUTY-REFUNDABLE TOBACCO  

30AA(1)    
Goods are duty-refundable tobacco if:

(a)    the goods are tobacco products that were imported into Australia; and

(b)    duty has been paid on the goods; and

(c)    the goods have been sold to:

(i) the proprietor of an inwards duty free shop (within the meaning of subsection 96B(1) ); or

(ii) the proprietor of an outwards duty free shop (within the meaning of subsection 96A(1) ); or

(iii) the holder of a warehouse licence that covers a warehouse that is licensed to warehouse ship ' s stores (within the meaning of section 130C ); and

(d)    the goods have been received by the proprietor or holder (as the case requires); and

(e)    the goods were sold for the purposes of:

(i) if subparagraph (c)(i) applies - selling the goods to a relevant traveller (within the meaning of subsection 96B(1) ); or

(ii) if subparagraph (c)(ii) applies - selling the goods to a relevant traveller (within the meaning of subsection 96A(1) ); or

(iii) if subparagraph (c)(iii) applies - the operation of the warehouse as a seller of ship ' s stores; and

(f)    such other circumstances (if any) as are prescribed by the regulations for the purposes of this paragraph apply to the goods.

30AA(2)    
However, subsection (1) does not apply if regulations are made for the purposes of subsection (3) .

30AA(3)    
Goods are duty-refundable tobacco if the circumstances (if any) prescribed by the regulations for the purposes of this subsection apply to the goods.

30AA(4)    
The period in this subsection that applies to goods that are duty-refundable tobacco is:

(a)    if subsection (1) applies:

(i) unless subparagraph (ii) applies - the period in subsection (5) ; or

(ii) the period (if any) prescribed by the regulations for the purposes of this subparagraph; or

(b)    if regulations are made for the purposes of subsection (3) - the period prescribed by the regulations for the purposes of this paragraph.

30AA(5)    
The period in this subsection is the period that:

(a)    begins at the time the goods are received by the proprietor or holder (as the case requires) mentioned in paragraph (1)(c) ; and

(b)    if subparagraph (1)(c)(i) applies - ends at the earlier of the following times:

(i) the time an application (if any) that is made for a refund of duty paid on the goods is withdrawn, rejected or disallowed;

(ii) the time the goods are sold to a relevant traveller (within the meaning of subsection 96B(1) ); and

(c)    if subparagraph (1)(c)(ii) applies - ends at the earlier of the following times:

(i) the time an application (if any) that is made for a refund of duty paid on the goods is withdrawn, rejected or disallowed;

(ii) the time the goods are sold to a relevant traveller (within the meaning of subsection 96A(1) ); and

(d)    if subparagraph (1)(c)(iii) applies - ends at the earlier of the following times:

(i) the time an application (if any) that is made for a refund of duty paid on the goods is withdrawn, rejected or disallowed;

(ii) the time the goods are taken on board a ship for export.