Document ID: chunk:federal_register_of_legislation:C2025C00155:section:154:p3
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 154 (pt 3/15)
Character Range: 1015332–1018124

other person in Australia, in connection with the importation and subsequent delivery of the goods.
deductible financing costs, in relation to goods in a sale, means any interest payable under a written contract, agreement or arrangement under which the purchaser is permitted to delay the payment of the price in return for the payment of that interest (whether or not also in return for an increase in the price or for the payment of an additional amount), being a contract, agreement or arrangement entered into between the purchaser and the vendor or another person in relation to the purchase of the goods, where:
 (a) the interest is distinguished to the satisfaction of a Collector from the price actually paid or payable for the goods;
 (b) if a Collector requires the purchaser to demonstrate to the satisfaction of a Collector that identical or similar goods are actually sold at the last‑mentioned price—the purchaser so demonstrates; and
 (c) if a Collector requires the purchaser to demonstrate to the satisfaction of a Collector that the rate of the interest does not exceed the rate of interest in similar contracts, agreements or arrangements entered into in the country where, and at the time when, finance under the first‑mentioned contract, agreement or arrangement was provided—the purchaser so demonstrates.
deductive (contemporary sales) value, in relation to imported goods, has the meaning given by section 161C.
deductive (derived goods sales) value, in relation to imported goods, has the meaning given by section 161E.
deductive (later sales) value, in relation to imported goods, has the meaning given by section 161D.
deductive value, in relation to imported goods, means their:
 (a) deductive (contemporary sales) value;
 (b) deductive (later sales) value; or
 (c) deductive (derived goods sales) value.
exempted container means a container that:
 (a) is not a pallet; and
 (b) is or has been permitted to be temporarily imported into Australia free of Customs duty under section 162A.
exempted pallet means a pallet that is or has been permitted to be temporarily imported into Australia free of Customs duty under either section 162A or 162B.
exporter's goods means imported goods exported to Australia by their producer.
fall‑back value, in relation to imported goods, has the meaning given by section 161G.
foreign inland freight, in relation to imported goods, means:
 (a) if any amount (other than an amount of foreign inland insurance) was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of:
 (i) the transportation of the goods within a foreign country before they left their place of export; or
 (ii) the obtaining of any commercial or other documentation (other than documentation