Customs Amendment (Collecting Tobacco Duties at the Border) Act 2018 (131 of 2018)

Schedule 1   Amendments

Part 1   Main amendments

Customs Act 1901

7   Before section 71DH

Insert:

71DG Subdivision does not apply to tobacco products

This Subdivision does not apply to tobacco products.

Note: Tobacco products cannot be warehoused (see subsections 68(2) and (3)).