Customs Regulation 2015

PART 18 - TRANSITIONAL MATTERS  

SECTION 162   AMENDMENTS MADE BY THE CUSTOMS AMENDMENT (UNENTERED AND ABANDONED GOODS) REGULATIONS 2022  

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162(1)    
The amendment made by the Customs Amendment (Unentered and Abandoned Goods) Regulations 2022 to subsection 32(2) of this instrument applies in relation to sale or disposal of goods on or after 1 July 2022:

(a)    whether the goods were imported before, on or after 1 July 2022; and

(b)    whether the period that applies to the goods under paragraph 72(1)(b) of the Act ends before, on or after 1 July 2022; and

(c)    whether the goods were removed to a warehouse or other place under subsection 72(1) of the Act before, on or after 1 July 2022.

162(2)    
The amendment made by the Customs Amendment (Unentered and Abandoned Goods) Regulations 2022 to section 124 of this instrument applies in relation to disposal of goods on or after 1 July 2022, whether the goods were found at a Customs place before, on or after 1 July 2022.

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