68Entry of imported goods

68  Entry of imported goods  (1) This section applies to:  (a) goods that are imported into Australia; and  (b) goods that are intended to be imported into Australia and that are on board a ship or aircraft that has commenced its journey to Australia; and  (c) a ship or aircraft that is intended to be imported into Australia and that has commenced its journey to Australia; but does not apply to:  (d) goods that are accompanied or unaccompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft; and  (e) goods, other than prescribed goods:  (i) that are included in a consignment consigned through the Post Office by one person to another; and  (ii) that have a value not exceeding $1,000 or such other amount as is prescribed; and  (f) goods, other than prescribed goods:  (i) that are included in a consignment consigned otherwise than by post by one person to another; and  (ii) that are all transported to Australia in the same ship or aircraft; and  (iii) that have a value not exceeding $250 or such other amount as is prescribed; and  (g) containers:  (i) that are the property of a person carrying on business in Australia; and  (ii) that are imported on a temporary basis to be re‑exported, whether empty or loaded; and  (h) containers:  (i) that were manufactured in Australia; and  (ii) that are, when imported into Australia, the property of a person carrying on business in Australia; and  (iii) that were the property of that person when, and have remained the property of that person since, they were exported or were last exported from Australia; and  (i) goods that, under the regulations, are exempted from this section, either absolutely or on such terms and conditions as are specified in the regulations; and  (j) goods stated in a cargo report to be goods whose destination is a place outside Australia.  (2) The owner of goods to which this section applies may enter the goods for home consumption or, for goods other than tobacco products, enter the goods for warehousing:  (a) for goods carried on board a ship or aircraft—at any time before the ship or aircraft first arrives at a port or airport in Australia at which any goods are to be discharged; or  (b) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft—at any time before the ship or aircraft first arrives at a port or airport in Australia. Note: Tobacco products cannot be entered for warehousing (see section 71DG).  (3) If the owner of goods to which this section applies does not enter the goods under subsection (2), the owner must enter the goods for home consumption or, for goods other than tobacco products, enter the goods for warehousing:  (a) for goods carried on board a ship or aircraft—after the ship or aircraft first arrives at a port or airport in Australia at which any goods are to be discharged; or  (b) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft—after the ship or aircraft first arrives at a port or airport in Australia.  (3A) An entry of goods for home consumption is made by communicating to the Department an import declaration in respect of the goods.  (3B) An entry of goods (other than tobacco products) for warehousing is made by communicating to the Department a warehouse declaration in respect of the goods.  (4) For the purposes of paragraph (1)(d), goods:  (a) in quantities exceeding what could reasonably be expected to be required by a passenger or member of the crew of a ship or aircraft for his or her own use; or  (b) that are, to the knowledge or belief of a passenger or member of the crew of a ship or aircraft, to be sold, or used in the course of trading, in Australia; are not included in the personal or household effects of a passenger or crew member.  (5) For the purposes of paragraphs (1)(e) or (f), the value of goods must be ascertained or determined under Division 2 of Part VIII.