Document ID: chunk:federal_register_of_legislation:C2025C00155:section:154:p7
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 154 (pt 7/15)
Character Range: 1024853–1027420

relation to the transportation of the goods from their place of export to Australia, the goods are not self transported goods and a Collector is satisfied of the correctness of that amount—that amount;
 (b) if any amount was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of insurance of the kind referred to in paragraph (a), the goods concerned are not self transported goods, and a Collector:
 (i) is satisfied that the amount is the same, or substantially the same, as the amount that would be payable to a person not so related; and
 (ii) is satisfied of the correctness of that amount;
  that amount; or
 (c) if any amount was paid or is payable in respect of insurance of a kind referred to in paragraph (a) but the goods concerned are self transported goods or a Collector is not satisfied as required by paragraph (a) or (b) whichever is applicable—such an amount as a Collector determines, having regard to the ordinary cost of insurance in relation to the transportation of goods of the same class as the imported goods:
 (i) if the imported goods are self transported goods—under the most commercially viable conditions; or
 (ii) if the imported goods are not self transported goods—under the same conditions as the imported goods;
  where the insurer is not related to a trader of the transported goods;
or, if more than one of paragraphs (a), (b) and (c) is applicable to the goods, the sum of the amounts ascertained in accordance with the applicable paragraphs.
place of export, in relation to imported goods, means:
 (a) where, while in the country from which they were exported the goods were posted to Australia—the place where they were so posted;
 (b) where, while in the country from which they were exported, the goods, not being goods referred to in paragraph (a), were packed in a container—the place where they were so packed;
 (c) where the goods, being self transported goods, were exported from a country by sea or air—the place, or last place, in that country from which the goods departed for Australia;
 (d) where the goods, not being goods referred to in paragraph (a), (b) or (c), were exported from a country by sea or air—the place, or first place, in that country where the goods were placed on board a ship or aircraft for export from that country;
 (e) where the goods, not being goods referred to in paragraph (a), (b), (c) or (d), were exported from a country by land, or by river, canal or other inland waterway—the place at which the goods finally crossed the border from