Goods not exempt

In force

For subsections 86(2) and 87(3), the goods that are not exempt from sections 114E and 114F of the Act are the goods mentioned in the following table.

Goods not exempt from sections 114E and 114F of the Act
Item	Goods
1	Goods consigned by air, other than livestock.
2	Goods consigned by sea, in a container, whether or not open‑roofed.
3	Goods that are liquids, in a container of cylindrical shape designed for the purpose of transporting liquids (known as tanktainers).
4	Excisable goods and imported goods that, if manufactured in Australia, would be excisable goods, other than the following: (a) aircraft’s stores or ship’s stores; (b) fuel oil being exported in a bulk tanker.
5	Machinery, other than new motor vehicles manufactured in Australia.
6	Scrap metal, however packed.
7	Goods packed in sealed or closed crates.
8	Goods packed in metal, plastic, wood or cardboard boxes that conceal the contents.
9	Goods sealed in drums.

Research tools for this sectionSubscription

The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.