Customs Amendment (2022 Harmonized System Changes) Act 2021 (90 of 2021)

Schedule 1   Amendments

Customs Act 1901

2   Application provisions

(1) The amendment made by this Schedule, to the extent that it relates to subsection 82(2) of the Customs Act 1901, applies in relation to the following:

(a) a warehouse licence granted on or after the commencement of this item;

(b) a warehouse licence in force immediately before that commencement.

(2) The amendment made by this Schedule, to the extent that it relates to subsection 206(2A) of the Customs Act 1901, applies in relation to goods seized on or after the commencement of this item.

(3) The amendment made by this Schedule, to the extent that it relates to section 233BABAD of the Customs Act 1901, applies in relation to goods imported on or after the commencement of this item.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).