Document ID: chunk:federal_register_of_legislation:C2006A00074:clause:1_59aa
Version: federal_register_of_legislation:C2006A00074
Segment Type: clause
Provision Reference: sch 1 cl 59AA
Character Range: 13774–14468

59AA  Payment of duty by relevant travellers

 (1) Excise duty on goods payable by a relevant traveller under subsection 54(3) must be paid at the rate in force at the time the goods are taken by the relevant traveller for reporting to an officer of Customs doing duty in relation to clearance through Customs of the personal baggage of the relevant traveller.

 (2) The excise duty is due and payable at that time.

Note: For provisions about collection and recovery of the duty, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

 (3) In this section:

officer of Customs has the same meaning as in section 61E.

relevant traveller has the same meaning as in section 61E.