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All of the following apply:

(a) duty is payable on goods that are excise-equivalent goods classified under a tariff subheading mentioned in any of the following items of the table in clause 1 of Schedule 1:

(i) item 39;

(ii) items 61 to 69 (other than item 66);

(iii) items 70 to 77 (other than item 73);

(iv) items 80 to 89 (other than item 84 or 88);

(v) items 90 to 99 (other than item 93, 94 or 98);

(vi) items 100 to 109 (other than item 102, 107 or 108);

(vii) items 110 to 118;

(viii) item 129;

(ix) items 131 to 134;

(b) the goods are stores for the use of passengers or crew of a ship, or for the service of a ship;

(c) the goods are for the purpose of carrying on an enterprise (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999);

(d) the ship has a gross tonnage (within the meaning of the Shipping Reform (Tax Incentives) Act 2012) of at least 400;

(e) the ship is not a ship (within the meaning of Part VII of the Act).

Note: Under Part VII of the Act, ship does not include:

(a) a ship that is not currently engaged in making international voyages; or

(b) a ship that is currently engaged in making international voyages but is about to make a voyage other than an international voyage.