CUSTOMS ACT

PART I - INTRODUCTORY  

SECTION 4B   4B   WHAT IS A CUSTOMS-RELATED LAW  


In this Act:

Customs-related law
means:


(a) this Act; or


(b) the Excise Act 1901 and regulations made under that Act; or


(baa) section 72.13 of the Criminal Code ; or


(ba) Division 307 of the Criminal Code ; or


(c) any other Act, or any regulations made under any other Act, in so far as the Act or regulations relate to the importation or exportation of goods, where the importation or exportation is subject to compliance with any condition or restriction or is subject to any tax, duty, levy or charge (however described).




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