Document ID: chunk:federal_register_of_legislation:F2024C00528:clause:1_7
Version: federal_register_of_legislation:F2024C00528
Segment Type: clause
Provision Reference: sch 1 cl 7
Character Range: 88767–89568

7                                                   Excise duty is payable on goods that:
                                                    (a) are purchased by a relevant traveller at an inwards duty free shop; and
                                                    (b) would be goods described in paragraph (b) of item 15 of the table in Schedule 4 to the Customs Tariff Act 1995, and would be goods to which that item applies, if:
                                                    (i) the goods were imported into Australia; and
                                                    (ii) the clearance through customs of the personal baggage (including the excisable goods) of the relevant traveller were approval of their delivery for home consumption for the purposes of the Customs Act 1901.