30Customs control of goods

30  Customs control of goods

 (1) Goods shall be subject to customs control as follows:

 (a) as to goods to which section 68 applies that are unshipped or that are a ship or aircraft not carried on board a ship or aircraft—from the time of their importation:

 (ii) if the goods are not examinable food that has been entered for home consumption or warehousing and are not excise‑equivalent goods—until either they are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A or they are exported to a place outside Australia, whichever happens first; and

 (iii) if the goods are examinable food that has been entered for home consumption—until a food control certificate is delivered to the person who has possession of the food; and

 (iv) if the goods are examinable food that has been entered for warehousing and are not excise‑equivalent goods—until there is delivered to the person who has possession of the food an imported food inspection advice requiring its treatment, destruction or exportation or, if no such advice is delivered, until the goods are entered for home consumption or the food is exported to a place outside Australia, whichever happens first; and

 (v) if the goods (the dual goods) are examinable food that has been entered for warehousing and are excise‑equivalent goods—until whichever of the events mentioned in subsection (1A) happens first; and

 (vi) if the goods are excise‑equivalent goods and are not examinable food—until whichever of the events mentioned in subsection (1B) happens first;

 (aa) as to goods to which section 68 applies that are not goods to which paragraph (a) of this subsection applies—from the time of their importation until they are exported to a place outside Australia;

 (ab) as to goods referred to in paragraph 68(1)(e), (f) or (i)—from the time of their importation:

 (i) if they are unshipped—until they are delivered into home consumption in accordance with an authority under section 71; or

 (ii) if they are not unshipped—until they are exported to a place outside Australia;

 (ac) as to goods referred to in paragraph 68(1)(g) or (h)—from the time of their importation:

 (i) if they are unshipped—until they are delivered into home consumption; or

 (ii) if they are not unshipped—until they are exported to a place outside Australia;

 (ad) as to goods referred to in paragraph 68(1)(d)—from the time of their importation until they are delivered into home consumption in accordance with an authority under section 71 or they are exported to a place outside Australia, whichever happens first;

 (ae) as to goods referred to in paragraph 68(1)(j)—from the time of their importation until they are exported to a place outside Australia;