Australian Tax Treaties

Timor-Leste (Timor Sea Maritime Boundaries Treaty)  

TREATY BETWEEN AUSTRALIA AND THE DEMOCRATIC REPUBLIC OF TIMOR-LESTE ESTABLISHING THEIR MARITIME BOUNDARIES IN THE TIMOR SEA  

Annex B Greater Sunrise Special Regime  

ARTICLE 17   Customs and Migration  

1    
The Parties may apply their customs and migration laws to persons, equipment and goods entering their territory from, or leaving their territory for, the Special Regime Area and adopt arrangements to facilitate entry and departure.

2    
Limited liability corporations or other limited liability entities shall ensure, unless otherwise authorised by Australia or Timor-Leste, that persons, equipment and goods do not enter Special Regime Installations without first entering Australia or Timor-Leste, and that their employees and the employees of their subcontractors are authorised by the Designated Authority to enter the Special Regime Area.

3    
Australia and Timor-Leste may apply customs and migration controls to persons, equipment and goods entering the Special Regime Area without the authority of either country and may adopt arrangements to co-ordinate the exercise of such rights.

4    
Goods and equipment shall not be subject to customs duties where they are:

(a)    entering the Special Regime Area for purposes related to Petroleum Activities; or

(b)    leaving or in transit through either Australia or Timor-Leste for the purpose of entering the Special Regime Area for purposes related to Petroleum Activities.

5    
Goods and equipment leaving the Special Regime Area for the purpose of being permanently transferred to either Australia or Timor-Leste may be subject to customs duties of that country.