Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 11   Other amendments

Customs Act 1901

16H   At the end of section 132

Add:

(5) The rate of any import duty on goods:

(a) that are goods of a kind referred to in paragraph 68(1)(e); and

(b) whose owner is not required by section 71 to provide information about them;

is the rate of duty in force at the time when the goods arrive in Australia.