Customs Act 1901

A Collector must not give an authority to deal with specified low value goods unless the duty (if any) and any other charge or tax (if any) payable on the importation of the goods has been paid.

Subsection (1) does not apply in relation to an authority to deal with specified low value goods, if the goods are covered by item 2 of the table in subsection 132AA(1).

Subsection 132AA(1) provides that import duty on goods covered by item 2 of the table in that subsection must be paid by a time worked out under the regulations.

Subsection (1) does not apply in relation to an authority to deal with specified low value goods, if:

the only duty, charge or tax outstanding on the importation of the goods is one or more of the following:

the assessed GST payable on the taxable importation, if any, that is associated with the import of the goods;

if a taxable importation of a luxury car is associated with the import of the goods—the assessed luxury car tax payable on that taxable importation;

if a taxable dealing is associated with the import of the goods—the assessed wine tax payable on that dealing; and

because of the following provisions, the unpaid assessed GST, assessed luxury car tax or assessed wine tax (as appropriate) is not payable until after duty on the goods was payable (or would have been payable if the goods had been subject to duty):

paragraph 33‑15(1)(b) of the GST Act;

paragraph 13‑20(1)(b) of the Luxury Car Tax Act;

paragraph 23‑5(1)(b) of the Wine Tax Act.