Document ID: chunk:federal_register_of_legislation:C2004A01326:clause:1_1
Version: federal_register_of_legislation:C2004A01326
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 5840–6663

1  Subsection 114D(2)
Repeal the subsection, substitute:

 (2) If:
 (a) excisable goods on which excise duty has not been paid have been delivered to a place prescribed for the purposes of paragraph 30(1)(d) of this Act; and
 (b) the export entry that applies to those goods is withdrawn, or withdrawn insofar as it applies to those goods;
then, despite any implication to the contrary in subsection (1), the goods become, on communication to Customs of the withdrawal, goods under the Commissioner's control under section 61 of the Excise Act 1901.

Note: If item 62 in Part 3 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences before items 4 to 9 of this Schedule commence, this item does not commence at all. See item 2 of the table in subsection 2(1).