A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-3 - Special rules mainly about importations  

Note:

The special rules in this Part mainly modify the operation of Part 2-3 , but they may affect other Parts of Chapter 2 in minor ways.

Division 114 - Importations without entry for home consumption  

114-5   Importations without entry for home consumption  

(1)  


You make a taxable importation if:


(a) the circumstances referred to in the third column of the following table occur; and


(b) you are referred to in the fourth column of the table as the importer in relation to those circumstances.

However, there is not a taxable importation to the extent that the importation to which the circumstances relate is a * non-taxable importation .


Importations without entry for home consumption
Item Topic Circumstance Importer
  1 Personal or household effects of passengers or crew Goods of a kind referred to in paragraph 68(1)(d) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act. The person to whom the authorisation was granted.
  2 Low value consignments by post Goods of a kind referred to in paragraph 68(1)(e) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act. The person to whom the authorisation was granted.
  3 Other low value consignments Goods of a kind referred to in paragraph 68(1)(f) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act. The person to whom the authorisation was granted.
  4 Other goods exempt from entry Goods of a kind referred to in paragraph 68(1)(i) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act. The person to whom the authorisation was granted.
  5 Like customable goods Goods are delivered into home consumption in accordance with a permission granted under section 69 of the Customs Act 1901 . The person to whom the permission was granted.
  6 Special clearance goods Goods are delivered into home consumption in accordance with a permission granted under section 70 of the Customs Act 1901 . The person to whom the permission was granted.
  7 - 9 (Repealed by No 176 of 1999)
10 Return of seized goods Goods that have been seized under a warrant issued under section 203 of the Customs Act 1901 , or under section 203B or 203C of that Act, are delivered to a person on the basis that they are not forfeited goods. The person to whom the goods are delivered.
11 - 12 (Repealed by No 176 of 1999)
13 Inwards duty free shops Goods that are *airport shop goods purchased from an *inwards duty free shop by a *relevant traveller are removed from a *customs clearance area. The relevant traveller.
14 (Repealed by No 82 of 2002)
15 Installations and goods on installations Goods are deemed by section 49B of the Customs Act 1901 to be imported into the indirect tax zone. The person who is the owner (within the meaning of the Customs Act 1901 ) of the goods when they are deemed to be so imported.
16 Goods not entered for home consumption when required Goods not covered by any other item of this table are imported into the indirect tax zone, and: The person who fails to comply with that requirement.
(a) if they are required to be entered under section 68 of the Customs Act 1901 - they are not entered in accordance with that requirement; or
(b) in any other case - a requirement under that Act relating to their importation has not been complied with

(2)  


This section has effect despite section 13-5.



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