Document ID: chunk:federal_register_of_legislation:C2004A00790:clause:1_17:p1
Version: federal_register_of_legislation:C2004A00790
Segment Type: clause
Provision Reference: sch 1 cl 17 (pt 1/2)
Character Range: 3605–6744

17   Goods:                                                                                                                                                                                                                                                                                                                                                                                                                                                        Free
     (a)produced in Australia, that have been exported from Australia and returned in an unaltered condition, being goods which have not been subjected to treatment, repair, renovation, alteration or any other process; or
     (b)on which duties of the Commonwealth were paid when first imported into Australia, that have been exported from Australia and are returned in an unaltered condition, being goods which have not been subjected to treatment, repair, renovation, alteration or any other process, not being goods in respect of which:
      (i) any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or
     (ii)drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or
     (c)which, when first imported into Australia, were entered for home consumption under item 41A in Part III of Schedule 4 to the Customs Tariff Act 1995 and export credits were used in calculating the amount of duty, that have been exported from Australia and are returned in an unaltered condition, being goods which have not been subjected to treatment, repair, renovation, alteration or any other process, not being goods in respect of which:
      (i) any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or
      (ii) drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or
      (iii) reinstatement of export credits was made and an amount equal to the value of the export credits has not been paid to the Commonwealth; or
      (iv) reinstatement of export credits was made and has not been reversed; or
     (d)which, when first imported into Australia, were entered for home consumption under item 54 in Part III of Schedule 4 to the Customs Tariff Act 1995 and import credits were used in calculating the amount of duty, that have been exported from Australia and are returned in an unaltered condition, being goods which have not been subjected to treatment, repair, renovation, alteration or any other process, not being goods in respect of which:
      (i) any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or
      (ii) drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or
      (iii) reinstatement of import credits was made and an amount equal to the value of the import credits has not been paid to the Commonwealth; or