Customs Act 1901
Subject to subsection (2), if a TCO is revoked under subsection 269SC(3) or (4) or 269SD(1AB) or (1A), the TCO ceases to apply in relation to goods entered for home consumption on or after the day on which the revocation comes into effect.
View history note
Hide history noteDespite the revocation of a TCO under subsection 269SC(3) or (4) or 269SD(1AB) or (1A) in respect of goods, the TCO continues to apply in relation to:
(a) goods that:
(i) were imported into Australia on or before the day on which the revocation came into effect; and
(ii) are entered for home consumption, before, on, or within 28 days after, that day; and
(b) goods that:
(i) were in transit to Australia on that day; and
(ii) are entered for home consumption before, on, or within 28 days after, the day on which they were imported into Australia.
For the purposes of subparagraph (2)(b)(i), goods shall be taken to be in transit to Australia if, and only if, they have left for direct shipment to Australia from a place of manufacture, or a warehouse, in the country from which they are being exported.
269SG(4) [Capital equipment on order]Where an officer of Customs is satisfied that, after a TCO in relation to made-to-order capital equipment comes into force but before its revocation under subsection 269SC(3) or (4) or 269SD(1AB) or (1A), a firm order had been placed for the purchase of any such equipment, the TCO continues to apply in relation to the importation into Australia of that capital equipment.
In this section:
"made-to-order capital equipment"
means a particular item of capital equipment:
(a) that is made on a one-off basis to meet a specific order rather than being the subject of regular or intermittent production; and
(b) that is not produced in quantities indicative of a production run.
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