Document ID: chunk:federal_register_of_legislation:C2005C00545:clause:1_13
Version: federal_register_of_legislation:C2005C00545
Segment Type: clause
Provision Reference: sch 1 cl 13
Character Range: 52602–53283

13  After subsection 71E(2B)
Insert:

 (2C) This subsection applies to goods if:
 (a) the goods are:
 (i) accompanied by, and described in, temporary admission papers issued in accordance with an agreement between Australia and one or more other countries that provides for the temporary importation of goods without payment of duty; or
 (ii) subject to an application under section 162AA for permission to take delivery of goods; and
 (b) neither of the following applies:
 (i) the CEO has refused to accept a security or undertaking under section 162A in relation to the goods;
 (ii) a Collector has refused to grant permission under section 162A to take delivery of the goods.