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

Schedule 1   Amendments

Part 2   Application and transitional provisions

13   Transitional provision - tobacco products warehoused at commencement

(1) This item applies in relation to tobacco products that are warehoused immediately before the commencement of this item, other than tobacco products that are warehoused in any of 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).

(2) Section 72 of the Customs Act 1901 applies, on and after the commencement of this item, to the tobacco products as if:

(a) the requirement in paragraph 72(1)(a) of that Act was a requirement to enter the tobacco products for home consumption; and

(b) the period mentioned in paragraph 72(1)(b) of that Act was the period of 7 days beginning on the day this item commences; and

(c) the period for the purposes of paragraph 72(4)(b) of that Act was the period of 7 days beginning on the day this item commences.