Customs Regulation 2015
For subsections 86(2) and 87(3) , the goods that are not exempt from sections 114E and 114F of the Act are the goods mentioned in the following table.
| Goods not exempt from sections 114E and 114F of the Act | |
| Item | Goods |
| 1 | Goods consigned by air, other than livestock. |
| 2 | Goods consigned by sea, in a container, whether or not open-roofed. |
| 3 | Goods that are liquids, in a container of cylindrical shape designed for the purpose of transporting liquids (known as tanktainers). |
| 4 | Excisable goods and imported goods that, if manufactured in Australia, would be excisable goods, other than the following:
(a) aircraft ' s stores or ship ' s stores; (b) fuel oil being exported in a bulk tanker. |
| 5 | Machinery, other than new motor vehicles manufactured in Australia. |
| 6 | Scrap metal, however packed. |
| 7 | Goods packed in sealed or closed crates. |
| 8 | Goods packed in metal, plastic, wood or cardboard boxes that conceal the contents. |
| 9 | Goods sealed in drums. |
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