Customs Regulation 2015

For paragraph (b) of the definition of Airport shop goods in subsection 4(1) of the Act, each of the following classes of goods is a class of airport shop goods for the purposes of section 96B of the Act:

alcoholic beverages;

tobacco products;

goods which are:

no more than $900 in value; and

no more than 7 kilograms in weight; and

no more than 56 centimetres long, 36 centimetres high and 23 centimetres deep.

However, each of the following goods is taken not to be in a class of airport shop goods:

alcoholic beverages that are not in sealed containers;

food or beverages which are able to be immediately consumed, other than:

commercially produced confectionery that is in sealed packaging; and

alcoholic beverages in sealed containers;

fresh or dried fruits;

fresh or dried vegetables;

live plants;

fresh or dried cut flowers.

Subsection (1) applies regardless of whether the goods are local use goods within the meaning of subsection 270(5) of the Act.