Document ID: chunk:federal_register_of_legislation:C2004A00790:clause:1_17:p1
Version: federal_register_of_legislation:C2004A00790
Segment Type: clause
Provision Reference: sch 1 cl 17 (pt 1/2)
Character Range: 9339–12451

17   Goods:                                                                                                                                                                                                                                                                                                                                                                                                                                       Free
     (a)produced in Australia, that have been exported from Australia and returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and not being:
      (i) goods that, at a time before they were exported, were excisable goods (within the meaning of the Excise Act 1901) in respect of which excise duty (payable under the Excise Tariff Act 1921) has not been paid; or
      (ii) goods in respect of which drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or
     (b)on which duties of the Commonwealth were paid when first imported into Australia, that have been exported from Australia and are returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and not being goods in respect of which:
      (i) any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or
      (ii) drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or

     (c)which, when first imported into Australia, were entered for home consumption under item 41A of Part III of Schedule 4 to this Act with export credits used in calculating the rate of duty, that have been exported from Australia and that are returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and not being goods in respect of which:
      (i) any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or
      (ii) drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or
      (iii) reinstatement of export credits was made and an amount equal to the value of the export credits has not been paid to the Commonwealth; or
      (iv) reinstatement of export credits was made and has not been reversed; or
     (d)which, when first imported into Australia, were entered for home consumption under item 54 of Part III of Schedule 4 to this Act with import credits used in calculating the rate of duty, that have been exported from Australia and are returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and not being goods in respect of which:
      (i) any duties of the Commonwealth