Customs Amendment (Collecting Tobacco Duties at the Border) Act 2018 (131 of 2018)
Schedule 1 Amendments
Part 1 Main amendments
Customs Act 1901
4 Subsection 68(3)
Omit all the words before paragraph (a), substitute:
(3) If the owner of goods to which this section applies does not enter the goods under subsection (2), the owner must enter the goods for home consumption or, for goods other than tobacco products, enter the goods for warehousing:
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