Customs Regulation 2015

PART 10 - THE EXPORTATION OF GOODS  

Division 2 - Entry and clearance of goods for export  

Subdivision A - Entry of goods for export  

SECTION 80   EXEMPT GOODS  

80(1)    
This section is made for paragraph 113(2)(f) of the Act.

80(2)    
Goods that:

(a) are not petroleum products supplied for use as fuel to provide locomotive power; and

(b) are aircraft ' s stores; and

(c) are supplied to aircraft (whether or not engaging in international flights) by a person whose business includes providing stores for aircraft engaging in international flights in accordance with an international airline licence granted under regulations made under the Air Navigation Act 1920 ; and

(d) would be:

(i) dutiable goods if entered for home consumption under subsection 68(2) of the Act; or

(ii) excisable goods if entered for home consumption under subsection 58(1) of that Act;

are exempt from section 113 of the Act if the condition specified in paragraph (5)(a) is satisfied in relation to the goods.

80(3)    
Goods that are:

(a) aircraft ' s stores or ship ' s stores; and

(b) a petroleum product supplied for use as fuel to provide locomotive power;

are exempt from section 113 of the Act if the conditions specified in subsection (5) are satisfied in relation to the goods.

80(4)    
Goods that are:

(a) not specified in subsection (2) or paragraph (3)(a); and

(b) not goods that would be dutiable goods if entered for home consumption under subsection 68(2) of the Act; and

(c) not goods that would be excisable goods if entered for home consumption under subsection 58(1) of that Act;

are exempt from section 113 of the Act if the condition specified in paragraph (5)(a) is satisfied in relation to the goods.

80(5)    
The following are the conditions:

(a) at all reasonable times the owner of the goods must make available to an officer, for examination, records that show details of the receipt, use and disposal of the goods;

(b) a return in an approved form or approved statement in relation to the goods must be lodged with the Department by the owner of the goods within 7 days after the end of each month.