Document ID: chunk:federal_register_of_legislation:C2025C00155:section:162a:p2
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 162A (pt 2/3)
Character Range: 1098257–1100817

the temporary importation of goods without payment of duty;
only if the person importing the goods applies to the Collector for the permission in accordance with section 162AA.
 (3) Goods delivered under this section shall, for the purposes of this Act, be deemed to be entered for home consumption on being so delivered.
 (4) The regulations may prohibit a person to whom goods are delivered under this section from dealing with the goods in a manner, or in a manner other than a manner, specified in the regulations, or from so dealing with the goods except with the consent of the Comptroller‑General of Customs.
 (5) Duty is not payable on goods delivered under this section unless:
 (a) the goods have been dealt with in contravention of the regulations; or
 (b) the goods are not exported:
 (i) within such period, not exceeding 12 months, after the date on which the goods were imported as is notified to the person who imported the goods by the Collector when he or she grants permission to take delivery of the goods; or
 (ii) within such further period as the Comptroller‑General of Customs, on the application of the person who imported the goods and of the person who gave the security or undertaking with respect to the goods, allows;
  and none of the circumstances or conditions specified in the regulations apply in relation to the goods.
Note: GST and luxury car tax are not payable if duty is not payable because of subsection (5) (or would not be payable because of that subsection if it were otherwise payable). See section 171‑5 of the GST Act and section 13‑25 of the Luxury Car Tax Act.
 (6) A Collector may give permission for goods delivered under this section to be taken on board a ship or aircraft for export and, on permission being so given, the goods shall, for the purposes of this Act, be deemed to be entered for export.
 (6A) However, the Collector may give permission to take aboard a ship or aircraft for export goods that were delivered under this section as a result of an application described in subsection (2A) only if the person proposing to export the goods applies to the Collector for the permission in accordance with section 162AA.
 (7) Where security under this section is given by way of a payment of money or a deposit of an instrument transferable by delivery, the money shall not be repaid or the instrument shall not be returned, as the case may be, until:
 (a) no duty is, or may become, payable on goods to which the security relates that have been imported; and
 (b) no GST is, or may become, payable on