90SArticles on which duties or taxes are payable or that are carried in contravention of law

#### 90S Articles on which duties or taxes are payable or that are carried in contravention of law (1A) In this section: > Australia does not include the external Territories. (1) This section applies if: (a) a customs officer has requested an employee of Australia Post to open the article; or (b) an employee of Australia Post or a customs officer reasonably believes that the article consists of, or contains, any thing: (i) on which customs duty is payable; or (ii) the importation of which into Australia is a taxable importation on which GST is payable; or (iii) on which wine tax is payable; or (iv) on which any other tax, duty, levy or charge under a law of the Commonwealth is payable; or (v) that is being carried in contravention of a law of the Commonwealth relating to the importation into, or exportation from, Australia of that thing. Opening the article (2) The following may open the article: (a) if paragraph (1)(a) applies—an employee of Australia Post; (b) if paragraph (1)(b) applies—an employee of Australia Post or a customs officer. Examining the article or its contents (3) A customs officer may examine the article or its contents to check whether the article consists of or contains any thing covered by paragraph (1)(b). Returning article to normal course of carriage (4) Subject to section 90X, if the article is found not to consist of or contain any thing covered by paragraph (1)(b) of this section, an employee of Australia Post or a customs officer must close up the article and return it to the normal course of carriage. Article consists of or contains a thing covered by paragraph (1)(b) (5) Subject to section 90X, if the article is found to consist of or contain any thing covered by paragraph (1)(b) of this section, the article and its contents must be dealt with in accordance with any law of the Commonwealth relating to customs duty, to GST, to wine tax, to other taxes, duties, levies or charges or to imports or exports, as the case requires.