Customs Amendment (Collecting Tobacco Duties at the Border) Act 2018 (131 of 2018)

Schedule 1   Amendments

Part 2   Application and transitional provisions

12   Application provision

(1) The amendments made by items 2, 3, 4, 5 and 7 of this Schedule apply in relation to:

(a) tobacco products imported into Australia on or after the commencement of this item; and

(b) tobacco products:

(i) imported into Australia before the commencement of this item; and

(ii) not entered for home consumption or warehousing before the commencement of this item.

(2) The amendments made by items 6, 8 and 9 of this Schedule apply in relation to applications:

(a) made on or after the commencement of this item; or

(b) pending at the commencement of this item.

(3) The amendments made by item 10 of this Schedule apply:

(a) in relation to a licence for a warehouse other than a warehouse mentioned in subitem (4) - on and after the day after the end of the period mentioned in subitem 13(2); or

(b) in relation to a licence for a warehouse mentioned in subitem (4) - on and after the day after the end of the 6 month period beginning the day this item commences;

regardless of whether the licence was granted before, on or after the commencement of this item.

(4) For the purposes of subitem (3), the warehouses are the following:

(a) an outwards duty free shop (within the meaning of section 96A of the Customs Act 1901);

(b) an inwards duty free shop (within the meaning of section 96B of that Act);

(c) a warehouse that only warehouses either or both of the following:

(i) ship's stores (within the meaning of section 130C of that Act);

(ii) aircraft's stores (within the meaning of section 130C of that Act).