Customs Act 1901

PART VIII - THE DUTIES  

Division 1 - The Payment and Computation of Duties Generally  

SECTION 148  

148   DERELICT GOODS DUTIABLE  
All goods derelict flotsam jetsam or lagan or landed saved or coming ashore from any wreck or sold as droits of Admiralty shall be charged with duty as if imported in the ordinary course.