A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules

Part 4-3 - Special rules mainly about importations

Note:

The special rules in this Part mainly modify the operation of Part 2-3 , but they may affect other Parts of Chapter 2 in minor ways.

Division 114 - Importations without entry for home consumption

114-5 Importations without entry for home consumption

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(1)

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You make a taxable importation if:

(a) the circumstances referred to in the third column of the following table occur; and

(b) you are referred to in the fourth column of the table as the importer in relation to those circumstances.

However, there is not a taxable importation to the extent that the importation to which the circumstances relate is a * non-taxable importation .

Importations without entry for home consumption
Item	Topic	Circumstance	Importer
1	Personal or household effects of passengers or crew	Goods of a kind referred to in paragraph 68(1)(d) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.	The person to whom the authorisation was granted.

2	Low value consignments by post	Goods of a kind referred to in paragraph 68(1)(e) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.	The person to whom the authorisation was granted.

3	Other low value consignments	Goods of a kind referred to in paragraph 68(1)(f) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.	The person to whom the authorisation was granted.

4	Other goods exempt from entry	Goods of a kind referred to in paragraph 68(1)(i) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.	The person to whom the authorisation was granted.

5	Like customable goods	Goods are delivered into home consumption in accordance with a permission granted under section 69 of the Customs Act 1901 .	The person to whom the permission was granted.

6	Special clearance goods	Goods are delivered into home consumption in accordance with a permission granted under section 70 of the Customs Act 1901 .	The person to whom the permission was granted.

7 - 9	(Repealed by No 176 of 1999)

10	Return of seized goods	Goods that have been seized under a warrant issued under section 203 of the Customs Act 1901 , or under section 203B or 203C of that Act, are delivered to a person on the basis that they are not forfeited goods.	The person to whom the goods are delivered.

11 - 12	(Repealed by No 176 of 1999)

13	Inwards duty free shops	Goods that are airport shop goods purchased from an inwards duty free shop by a relevant traveller are removed from a customs clearance area.	The relevant traveller.

14	(Repealed by No 82 of 2002)

15	Installations and goods on installations	Goods are deemed by section 49B of the Customs Act 1901 to be imported into the indirect tax zone.	The person who is the owner (within the meaning of the Customs Act 1901 ) of the goods when they are deemed to be so imported.

16	Goods not entered for home consumption when required	Goods not covered by any other item of this table are imported into the indirect tax zone, and:	The person who fails to comply with that requirement.
		(a)	The person who fails to comply with that requirement.	if they are required to be entered under section 68 of the Customs Act 1901 - they are not entered in accordance with that requirement; or
		(b)	in any other case - a requirement under that Act relating to their importation has not been complied with

View history note

History

S 114-5(1) amended by No 2 of 2015, s 3 and Sch 4 item 31, by substituting " the indirect tax zone " for " Australia " in table items 15 and 16, column headed " Circumstance " , applicable to a tax period that commences on or after 1 July 2015.

S 114-5(1) amended by No 82 of 2002, s 3 and Sch 3 item 8, by repealing table item 14, effective 19 July 2005. Table item 14 formerly read:


" 14	COMPILE contingency arrangements	Goods are taken into home consumption in accordance with a permission granted under section 77D of the Customs Act 1901 .	The person to whom the permission is granted. "

S 114-5(1) amended by No 176 of 1999, s 3 and Sch 1 items 101 to 105, by substituting: " You make a taxable importation if: (a) the circumstances referred to in the third column of the following table occur; and (b) you are referred to in the fourth column of the table as the importer in relation to those circumstances. However, there is not a taxable importation to the extent that the importation to which the circumstances relate is a *non-taxable importation. " for " The circumstances referred to in the third column of the following table are importations of goods into Australia . You are taken to have imported the goods if you are referred to in the fourth column of the table as the importer in relation to those circumstances. This section has effect despite section 13-5. " , repealing table items 7, 8, 9, 11 and 12, substituting " under a warrant issued under section 203 of the Customs Act 1901 , or under section 203B or 203C of that Act, " for " under section 203 of the Customs Act 1901 " in table item 10, and inserting table item 16, effective 1 July 2000.

Table items 7, 8, 9, 11 and 12 formerly read:


" 7	Sale or disposal of goods by Customs	Goods are sold or disposed of under section 72, 87, 96, 206 or 207 of the Customs Act 1901 .	The person who was the owner (within the meaning of the Customs Act 1901 ) of the goods immediately before the sale or disposal.

8	Goods released on security	Goods are released under section 208 of the Customs Act 1901 .	The person to whom the goods are released.

9	Goods delivered under a court order	Goods are delivered to a person under a court order made: (a) in an action under the Customs Act 1901 for condemnation or recovery of the goods; or (b) in an action for a declaration that the goods are not forfeited under the Customs Act 1901 .	The person to whom the goods are delivered.

11	Impounded goods that cease to be forfeited	Delivery of the goods is authorised under subsection 209(6) of the Customs Act 1901 .	The person to whom the goods are delivered, or are to be delivered.

12	Goods for public exhibition, testing etc.	Goods are taken out of a warehouse under a permission granted under section 97 of the Customs Act 1901 .	The person to whom the permission is granted. "

(2)

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This section has effect despite section 13-5 .

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