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Christmas Island Act 1958
21Exemption from Customs duties of goods produced in the Territory
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21 Exemption from Customs duties of goods produced in the Territory
Duties of Customs are not chargeable on goods imported into Australia from the Territory if the goods: (a) are the produce or manufacture of the Territory; (b) have been shipped in the Territory for export to Australia; and (c) are not goods which, if manufactured or produced in Australia, would be subject to a Duty of Excise.