Customs Regulation 2015
For paragraph 269SJ(1)(b) of the Act, a TCO should not extend to the following:
(a) goods prescribed by clause 1 or 2 of Schedule 9 ;
(b) goods that are excise-equivalent goods, other than:
(i) goods that are mentioned in column 2 of item 5 of the table in subclause 2(1) of Schedule 9 ; and
(ii) goods classified under tariff subheading 3817.00.10; and
(iii) goods classified under tariff heading 3819.00.00.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.