Document ID: chunk:federal_register_of_legislation:C2025C00155:section:68:p2
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 68 (pt 2/2)
Character Range: 251950–253554

or aircraft first arrives at a port or airport in Australia.
Note: Tobacco products cannot be entered for warehousing (see section 71DG).
 (3) If the owner of goods to which this section applies does not enter the goods under subsection (2), the owner must enter the goods for home consumption or, for goods other than tobacco products, enter the goods for warehousing:
 (a) for goods carried on board a ship or aircraft—after the ship or aircraft first arrives at a port or airport in Australia at which any goods are to be discharged; or
 (b) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft—after the ship or aircraft first arrives at a port or airport in Australia.
 (3A) An entry of goods for home consumption is made by communicating to the Department an import declaration in respect of the goods.
 (3B) An entry of goods (other than tobacco products) for warehousing is made by communicating to the Department a warehouse declaration in respect of the goods.
 (4) For the purposes of paragraph (1)(d), goods:
 (a) in quantities exceeding what could reasonably be expected to be required by a passenger or member of the crew of a ship or aircraft for his or her own use; or
 (b) that are, to the knowledge or belief of a passenger or member of the crew of a ship or aircraft, to be sold, or used in the course of trading, in Australia;
are not included in the personal or household effects of a passenger or crew member.
 (5) For the purposes of paragraphs (1)(e) or (f), the value of goods must be ascertained or determined under Division 2 of Part VIII.