Exemption from customs duty and excise duty
12 Exemption from customs duty and excise duty
The regulations may provide that:
a duty of customs; or
a duty of excise;
is not payable on goods that are for:
the official use of a designated overseas mission; or
the personal use of a person referred to in section 7.
Regulations made for the purposes of subsection (1) may provide for an exemption from customs duty or excise duty either:
unconditionally; or
subject to any limitations or conditions specified in the regulations.
The regulations may deal with the waiver of an exemption provided for by regulations made for the purposes of subsection (1).
Subsection (2) does not affect the application of subsection 33(3A) of the Acts Interpretation Act 1901.
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