Goods, as prescribed by bylaw, that, at the time they are entered for home consumption, are for the official use of a Trade Commissioner of any country Free
12 Goods, as prescribed by bylaw, that, at the time they are entered for home consumption, are for the official use of a Trade Commissioner of any country Free
13 Goods, as prescribed by bylaw, in relation to which the customs procedures of the Commonwealth are to be applied in the manner mentioned in Article 16 of the Treaty between Australia and the Independent State of Papua New Guinea concerning Sovereignty and Maritime Boundaries in the area between the two Countries, including the area known as Torres Strait, and Related Matters, done at Sydney on 18 December 1978 Free
14 Goods, as prescribed by bylaw, that are for use in an activity that is one of the Petroleum Activities within the meaning of the Timor Sea Maritime Boundaries Treaty and takes place in:
the Greater Sunrise special regime area within the meaning of the Seas and Submerged Lands Act 1973; or
the Greater Sunrise pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or
the area in or above the BayuUndan Gas Field within the meaning of the Timor Sea Maritime Boundaries Treaty; or
the BayuUndan pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or
the area in or above the Kitan Oil Field within the meaning of the Timor Sea Maritime Boundaries Treaty Free
For item 13, the text of the Treaty is set out in Australian Treaty Series 1985 No. 4 ([1985] ATS 4). In 2012, the text of a Treaty in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
Goods that are personal effects
Item Description of goods Rate of duty
15 Goods, as prescribed by bylaw, that are:
goods imported by passengers or members of the crew of ships or aircraft; or
goods that:
at the time they are approved for delivery for home consumption, are the property of a person who has arrived in Australia on an international flight within the meaning of section 96B of the Customs Act 1901; and
were purchased by that person in an inwards duty free shop within the meaning of that section; or
goods brought into, or sent to, Australia by such members of the Defence Force stationed outside Australia as are prescribed by bylaw; or
goods imported by members of the forces of Canada, New Zealand or the United Kingdom; or
passengers' personal effects, furniture or household goods Free
Goods that are returned to Australia
Item Description of goods Rate of duty
16 Goods that are covered by an article of a free trade agreement between Australia and one or more other countries, being an article that is prescribed by bylaw and that relates to the export of goods from Australia for one or more of the following:
repair;
renovation;
alteration;
other similar processes Free
17 Goods, as prescribed by bylaw:
that have been exported from Australia and returned to Australia without having been subject to any treatment, repair, renovation, alteration or any other process since their export; and
that are not goods to which item 17A of this Schedule applies Free
17A Goods produced in Australia that:
have been exported from Australia and returned to Australia without having been subject to any treatment, repair, renovation, alteration or any other process since their export; and
contain one or more of the following:
components (the tradex components) previously imported by the holder of a tradex order under the Tradex Scheme Act 1999 in which the components were specified, except components on which tradex duty has been paid under section 21 of that Act;
components (the drawback components) in respect of which there has been a drawback or refund of any duties of the Commonwealth;
components (the excise components) that, at a time before they were exported, were excisable goods (within the meaning of the Excise Act 1901) in respect of which excise duty (payable under the Excise Tariff Act 1921) was not paid The sum of:
the amount of duty that would apply to each tradex component and drawback component if each component were imported separately; and
the amount of duty that would apply to each excise component if each component were imported separately (disregarding duty to the extent that it is worked out by reference to a percentage of the value of goods)
NZ/PG/FI/DC/DCS/DCT/LDC/SG/US/TH/PE/CL/AANZ/PI/TPP/MY/ID/KR/IN/JP/CN/HK/RCEP/UK/AE: the sum of:
the amount of duty that would apply to each tradex component and drawback component if each component were imported separately; and
the amount of duty that would apply to each excise component if each component were imported separately (disregarding duty to the extent that it is worked out by reference to a percentage of the value of goods)
18 Goods:
that were previously imported into Australia, that have been returned after repair overseas free of charge under warranty and that are neither upgraded goods nor goods in respect of which there has been a drawback or refund of any duties, taxes or charges of the Commonwealth; or
that are supplied free of charge under warranty, or as part of a global product safety recall, to replace goods (the replaced goods) previously imported into Australia, and that are neither upgraded goods nor goods to replace goods which have reached the end of their operational life, where:
the replaced goods are of no commercial value, the replaced goods have been or will be destroyed or the replaced goods have been or will be exported and will not be reimported under any item of this Schedule; and
the replaced goods are not goods in respect of which there has been a drawback or refund of any duties, taxes or charges of the Commonwealth Free
19 Goods:
that a tariff concession order under section 269Q of the Customs Act 1901 declares are goods to which this item applies; and
whose identity has not been altered since the day they were exported from Australia Free
20 Goods, as prescribed by bylaw, that satisfy the following:
either:
they have been exported from Australia for repair or renovation and returned after being repaired or renovated; or
they are part of a batch repair process to replace goods exported from Australia for repair or renovation;
they are not new or upgraded versions of the exported goods;
they are not goods to which item 16, 18 or 19 of this Schedule applies;
under Schedule 3, 5, 6, 6A, 7, 8, 8B, 10, 10A, 11, 12, 14, 15 or 16, duty on the goods is worked out by reference to a percentage (the applicable percentage) of the value of the goods The applicable percentage of the cost, as determined by the ComptrollerGeneral of Customs, of materials, labour and other charges involved in the repair or renovation
NZ/PG/FI/DC/DCS/LDC/SG/US/TH/PE/CL/AANZ/TPP/KR/IN/JP/CN/RCEP/UK/AE: the applicable percentage of the cost, as determined by the ComptrollerGeneral of Customs, of materials, labour and other charges involved in the repair or renovation
Goods that are to be exported from Australia
Item Description of goods Rate of duty
21 Goods, as prescribed by bylaw, that are:
imported for repair or alteration; and
to be exported from Australia Free
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