Customs Amendment (Miscellaneous Measures) Act 2013 (33 of 2013)

Schedule 1   Amendments

Part 2   Entry of ships or aircraft for home consumption or warehousing

Customs Act 1901

12   Subsections 68(2) and (3)

Repeal the subsections, substitute:

(2) The owner of goods to which this section applies may enter the goods for home consumption or for warehousing:

(a) for goods carried on board a ship or aircraft - at any time before the ship or aircraft first arrives at a port or airport in Australia at which any goods are to be discharged; or

(b) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft - at any time before the ship or aircraft first arrives at a port or airport in Australia.

(3) If the owner of goods to which this section applies does not enter the goods under subsection (2) for home consumption or for warehousing, the owner must enter the goods for home consumption or for warehousing:

(a) for goods carried on board a ship or aircraft - after the ship or aircraft first arrives at a port or airport in Australia at which any goods are to be discharged; or

(b) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft - after the ship or aircraft first arrives at a port or airport in Australia.