s 145

Goods to which a TCO should not extend

In force

For paragraph 269SJ(1)(b) of the Act, a TCO should not extend to the following:

(a)

goods prescribed by clause 1 or 2 of Schedule 9;

(b)

goods that are excise‑equivalent goods, other than:

(i)

goods that are mentioned in column 2 of item 5 of the table in subclause 2(1) of Schedule 9; and

(ii)

goods classified under tariff subheading 3817.00.10; and

(iii)

goods classified under tariff heading 3819.00.00.

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