42‑5 Non‑taxable importations—Schedule 442‑5 Non‑taxable importations—Schedule 4 to the Customs Tariff Act 1995

42‑5 Non‑taxable importations—Schedule 4 to the Customs Tariff Act 1995

(1) An importation of goods is a non‑taxable importation if the goods are covered by item 4, 10, 11, 15, 18, 21, 21A, 23, 24, 25, 26 or 27 in Schedule 4 to the Customs Tariff Act 1995. (1A) An importation of a container is a non‑taxable importation if: (a) goods covered by item 22 in Schedule 4 to the Customs Tariff Act 1995 are imported in or on the container; and (b) the container will be exported from the indirect tax zone without being put to any other use. (1C) An importation of goods is a non‑taxable importation if the goods are covered by: (a) item 1, 3, 7, 12, 13 or 29 in Schedule 4 to the Customs Tariff Act 1995; and (b) regulations made for the purposes of this subsection. (2) To avoid doubt, a reference to goods that are covered by an item in Schedule 4 to the Customs Tariff Act 1995 includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of that Act.