Document ID: chunk:federal_register_of_legislation:C2025C00155:section:68:p1
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 68 (pt 1/2)
Character Range: 249601–252186

68  Entry of imported goods
 (1) This section applies to:
 (a) goods that are imported into Australia; and
 (b) goods that are intended to be imported into Australia and that are on board a ship or aircraft that has commenced its journey to Australia; and
 (c) a ship or aircraft that is intended to be imported into Australia and that has commenced its journey to Australia;
but does not apply to:
 (d) goods that are accompanied or unaccompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft; and
 (e) goods, other than prescribed goods:
 (i) that are included in a consignment consigned through the Post Office by one person to another; and
 (ii) that have a value not exceeding $1,000 or such other amount as is prescribed; and
 (f) goods, other than prescribed goods:
 (i) that are included in a consignment consigned otherwise than by post by one person to another; and
 (ii) that are all transported to Australia in the same ship or aircraft; and
 (iii) that have a value not exceeding $250 or such other amount as is prescribed; and
 (g) containers:
 (i) that are the property of a person carrying on business in Australia; and
 (ii) that are imported on a temporary basis to be re‑exported, whether empty or loaded; and
 (h) containers:
 (i) that were manufactured in Australia; and
 (ii) that are, when imported into Australia, the property of a person carrying on business in Australia; and
 (iii) that were the property of that person when, and have remained the property of that person since, they were exported or were last exported from Australia; and
 (i) goods that, under the regulations, are exempted from this section, either absolutely or on such terms and conditions as are specified in the regulations; and
 (j) goods stated in a cargo report to be goods whose destination is a place outside Australia.
 (2) The owner of goods to which this section applies may 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—at any time before 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—at any time before the ship 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