Customs Regulation 2015
For paragraph (b) of the definition of Airport shop goods in subsection 4(1) of the Act, each of the following classes of goods is a class of airport shop goods for the purposes of section 96B of the Act:
(a) alcoholic beverages;
(b) tobacco products;
(c) goods which are:
(i) no more than $900 in value; and
(ii) no more than 7 kilograms in weight; and
(iii) no more than 56 centimetres long, 36 centimetres high and 23 centimetres deep.
6(2)
However, each of the following goods is taken not to be in a class of airport shop goods:
(a) alcoholic beverages that are not in sealed containers;
(b) food or beverages which are able to be immediately consumed, other than:
(i) commercially produced confectionery that is in sealed packaging; and
(ii) alcoholic beverages in sealed containers;
(c) fresh or dried fruits;
(d) fresh or dried vegetables;
(e) live plants;
(f) fresh or dried cut flowers.
6(3)
Subsection (1) applies regardless of whether the goods are local use goods within the meaning of subsection 270(5) of the Act.
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