Customs Regulation 2015
For subsection 118A(1) of the Act, a ship or aircraft is specified if:
(a) it is not carrying any goods, other than goods mentioned in section 92 of this instrument; and
(b) it is not a ship or aircraft in relation to which, on its last voyage to Australia from a place outside Australia, a report of cargo was required under section 64AB of the Act from:
(i) for a ship - the master or owner; or
(ii) for an aircraft - the pilot or owner.
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