Customs By-law No. 1300953

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1300953

I, Geoff Johannes, delegate of the Chief Executive Officer, under section 271 of the Customs Act 1901, make the by-law set out in the Schedule below.

THE SCHEDULE

BY-LAW No. 1300953

Item 15

Schedule 4

1. This by-law may be cited as Customs By-law No. 1300953.

2. This by-law shall take effect on and from 1 March 2013.

3. For the purposes of item 15 of Schedule 4 to the Customs Tariff Act 1995, goods that are specified in Column 1 of the Table below (the Table) are prescribed.

4. The application of item 15 to the goods specified in Column 1 of the Table are subject to:

(a) paragraph 4; and

(b) the exclusions and conditions, if any, set out in Column 2 opposite those goods or in paragraph 8.

5. The goods must:

(a) be imported as the accompanied baggage of an arriving person or purchased by an arriving person at an inwards duty free shop; and

(b) not be commercial goods; and

(c) not be motor vehicles or motor vehicle parts.

6. For the purposes of item 7 of the Table, one cigarette is taken to weigh 1 gram.

7. For the purposes of item 8 of the Table, the amount, in respect of a family that arrived in Australia on a flight or voyage, is the amount calculated in accordance with the formula:

($900 x A) + ($450 x C)

where:

A is the number of adults in the family who were on the flight or voyage; and

C is the number of children in the family who were on the flight or voyage.

8. In this by-law:

accompanied baggage means goods which:

(a) are carried or worn by an arriving person and are available for presentation to Customs at the time of his or her processing through Customs; or

(b) are consigned to travel on the same ship or aircraft as the arriving person as baggage under a passenger’s ticket baggage allowance or as excess baggage, but which are loaded onto another ship or aircraft due to circumstances beyond the control of the passenger; or

(c) are consigned to arrive on one of a group of Australian Defence Force operated ships or aircraft carrying out the joint task of transporting passengers and their baggage,

but does not include goods forwarded by post or consigned as freight by the arriving person whether or not they arrive on the same ship or aircraft;

adult means a person 18 years or over;

arriving person means a passenger or crew member who was on board a ship or aircraft which arrived in Australia from a place outside Australia;

child means a child (within the meaning of section 4 of the Customs Act 1901) who is under 18;

commercial goods means goods that:

(a) are intended to be used by the arriving person for a commercial purpose, including sale, lease, hire or exchange; or

(b) are goods that have been imported in such a quantity that, having regard to their nature or durability, that quantity represents a commercial quantity;

concealed includes if a person was required to give information about goods to Customs in accordance with section 71, 71K or 71L of the Customs Act 1901 and the person failed to do so;

family means:

(a) a husband and wife, and any of their children; or

(b) a person and his or her de facto partner (within the meaning of the Acts Interpretation Act 1901), and any of their children;

inwards duty free shop has the meaning given by section 96B of the Customs Act 1901;

GST has the meaning given by section 195-1 of the GST Act;

GST Act means the A New Tax System (Goods and Services Tax) Act 1999;

personal good means a good that is:

(a) the property of an arriving person; and

(b) suitable, and is intended, for use by the arriving person;

tobacco product means a cigarette, cigar or other product containing tobacco;

used, in relation to the expression “owned and used”, means being available for use for their intended purpose by the arriving person on a continuing basis in each country in which that person was residing on a long term basis.

THE TABLE

<table cellspacing="0" cellpadding="0" style="width:423.2pt; margin-left:30.35pt; border-collapse:collapse"><tbody><tr style="height:19.9pt"><td style="width:200.1pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Column 1</span></p><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Goods</span></p></td><td style="width:200.15pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Column 2</span></p><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Conditions and Exclusions</span></p></td><td style="border-bottom:0.75pt solid #000000; vertical-align:top"></td></tr><tr style="height:21pt"><td colspan="3" style="width:411.65pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ListBullet" style="margin-left:0pt; margin-bottom:0pt; text-indent:0pt; line-height:normal; font-size:12pt"><span style="font-weight:bold">Category:</span><span style="font-weight:bold"> </span><span style="font-weight:bold">Personal clothing, footwear and articles for personal hygiene/grooming</span></p></td></tr><tr style="height:99.5pt"><td style="width:200.1pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-left:17.4pt; text-indent:-14.25pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 1:</span><span style="width:31.87pt; text-indent:0pt; display:inline-block"></span></p><p style="margin-left:17.4pt; text-indent:-14.25pt"><span style="font-family:'Times New Roman', serif"></span></p><p style="margin-left:17.4pt; text-indent:-14.25pt"><span style="font-family:'Times New Roman', serif">Personal goods, as follows:</span></p><p class="BodyTextIndent2" style="margin-left:28.35pt; text-indent:-28.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">(a)</span><span style="width:15.03pt; text-indent:0pt; display:inline-block"> </span><span style="font-family:'Times New Roman', serif">personal clothing of all kinds including footwear;</span></p><p class="BodyTextIndent2" style="margin-left:19.85pt; text-indent:-19.85pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:28.35pt; text-indent:-28.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">(b)</span><span style="width:13.01pt; text-indent:0pt; display:inline-block"> </span><span style="font-family:'Times New Roman', serif">articles for personal hygiene or grooming.</span></p><p class="TableText" style="margin-left:28.35pt; text-indent:-28.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:200.15pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="margin-left:72pt; text-indent:-72pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 1.1:</span></p><p class="TableText" style="margin-left:72pt; text-indent:-72pt; font-size:12pt"><span style="width:72pt; text-indent:0pt; display:inline-block"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding fur apparel and perfume concentrates.</span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="border-top:0.75pt solid #000000; vertical-align:top"></td></tr><tr style="height:17.6pt"><td colspan="2" style="width:411.05pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Category:</span><span style="font-family:'Times New Roman', serif; font-weight:bold"> </span><span style="font-family:'Times New Roman', serif; font-weight:bold">Goods previously exported from </span><span style="font-family:'Times New Roman', serif; font-weight:bold">Australia</span><span style="font-family:'Times New Roman', serif; font-weight:bold"> by the arriving person</span></p></td><td style="vertical-align:top"></td></tr><tr style="height:215pt"><td style="width:200.1pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="margin-left:37.35pt; text-indent:-37.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 2:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:37.35pt; text-indent:-37.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Personal goods, imported by an arriving person ordinarily domiciled in </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif"> that were exported from </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif"> when the person departed from </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif">.</span></p></td><td style="width:200.15pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="margin-left:72pt; text-indent:-72pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 2.1:</span></p><p class="TableText" style="margin-left:72pt; text-indent:-72pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding goods purchased duty free in </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif"> at an outwards duty free shop (within the meaning of section 96A of the</span><span style="font-family:'Times New Roman', serif; font-style:italic"> Customs Act 1901</span><span style="font-family:'Times New Roman', serif">).</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 2.2:</span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding</span><span style="font-family:'Times New Roman', serif; font-weight:bold"> </span><span style="font-family:'Times New Roman', serif">goods that were an acquisition, the supply of which was a GST-free supply because of item 7 in the table in subsection 38-185(1) of the GST Act.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 2.3:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding goods in respect of which the arriving person is entitled to, and has claimed, a payment under Division 168 of the GST Act related to the export of the goods.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="vertical-align:top"></td></tr><tr style="height:19.85pt"><td colspan="2" style="width:411.05pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ListBullet" style="margin-left:0pt; margin-bottom:0pt; text-indent:0pt; line-height:normal; font-size:12pt"><span style="font-weight:bold">Category:</span><span style="font-weight:bold"> </span><span style="font-weight:bold">Goods to be exported from </span><span style="font-weight:bold">Australia</span><span style="font-weight:bold"> later by the arriving person</span></p></td><td style="vertical-align:top"></td></tr><tr style="height:19.85pt"><td style="width:200.1pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 3:</span><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Personal goods, imported by an arriving person ordinarily domiciled outside </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif"> that the arriving person intends to export from </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif"> when the arriving person departs from </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif">.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:200.15pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="vertical-align:top"></td></tr><tr style="height:0pt"><td style="width:210.9pt"></td><td style="width:210.95pt"></td><td style="width:0.6pt"></td></tr></tbody></table>

<table cellspacing="0" cellpadding="0" style="width:422.6pt; margin-left:30.35pt; border:0.75pt solid #000000; border-collapse:collapse"><tbody><tr style="height:19.85pt"><td style="width:200.1pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Column 1</span></p><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Goods</span></p></td><td style="width:200.15pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Column 2</span></p><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Conditions and Exclusions</span></p></td></tr><tr style="height:19.85pt"><td colspan="2" style="width:411.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ListBullet" style="margin-left:0pt; margin-bottom:0pt; text-indent:0pt; line-height:normal; font-size:12pt"><span style="font-weight:bold">Category:</span><span style="font-weight:bold"> </span><span style="font-weight:bold">Goods owned and used overseas for more than 12 months</span></p></td></tr><tr style="height:19.85pt"><td style="width:200.1pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 4:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Personal goods, including fur apparel, personal effects, furniture and household goods not covered by items 1 to 3.</span></p></td><td style="width:200.15pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="PlainText" style="margin-left:22.1pt; text-indent:-22.1pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Condition 4.1:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="PlainText" style="margin-left:22.1pt; text-indent:-22.1pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="PlainText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif">Provided the goods have been owned and used overseas by the arriving person for a period of 12 months preceding the arriving person’s departure for </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif">.</span></p><p class="PlainText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="PlainText" style="margin-left:22.05pt; text-indent:-22.05pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 4.2:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding alcoholic beverages and tobacco products.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:19.85pt"><td colspan="2" style="width:411.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Category:</span><span style="font-family:'Times New Roman', serif; font-weight:bold"> </span><span style="font-family:'Times New Roman', serif; font-weight:bold">Alcoholic beverages</span></p></td></tr><tr style="height:19.85pt"><td style="width:200.1pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 5:</span><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Alcoholic beverages not exceeding 2,250</span><span style="font-family:'Times New Roman', serif"> </span><span style="font-family:'Times New Roman', serif">ml.</span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:200.15pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Condition 5.1:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0.3pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">The goods must be imported by an adult or purchased at an inwards duty free shop by an adult.</span></p><p class="TableText" style="margin-left:0.3pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0.3pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Note: See paragraph 8 for additional conditions</span></p><p class="TableText" style="margin-left:0.3pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 5.2:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding all alcoholic beverages where the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml and the person has concealed </span><span style="font-family:'Times New Roman', serif">any of </span><span style="font-family:'Times New Roman', serif">the alcoholic beverages</span><span style="font-family:'Times New Roman', serif"> from Customs</span><span style="font-family:'Times New Roman', serif">.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 5.3:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding all alcoholic beverages where the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml and the person has not concealed </span><span style="font-family:'Times New Roman', serif">any of </span><span style="font-family:'Times New Roman', serif">the alcoholic beverages and the person wishes to take the total quantity of alcoholic beverages into home consumption.</span></p><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr></tbody></table>

<table cellspacing="0" cellpadding="0" style="width:422.6pt; margin-left:30.35pt; border:0.75pt solid #000000; border-collapse:collapse"><tbody><tr style="height:19.85pt"><td style="width:200.1pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Column 1</span></p><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Goods</span></p></td><td style="width:200.15pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Column 2</span></p><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Conditions and Exclusions</span></p></td></tr><tr style="height:19.85pt"><td colspan="2" style="width:411.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ListBullet" style="margin-left:0pt; margin-bottom:0pt; text-indent:0pt; line-height:normal; font-size:12pt"><span style="font-weight:bold">Category:</span><span style="font-weight:bold"> </span><span style="font-weight:bold">Tobacco products</span></p></td></tr><tr style="height:19.85pt"><td style="width:200.1pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 6:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif">25 or less cigarettes.</span></p></td><td style="width:200.15pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Condition 6.1:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">The goods must be in an open</span><span style="font-family:'Times New Roman', serif">ed</span><span style="font-family:'Times New Roman', serif; font-weight:bold"> </span><span style="font-family:'Times New Roman', serif">packet in the possession of the adult who imported them.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:19.85pt"><td style="width:200.1pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 7:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Tobacco products not exceeding </span><span style="font-family:'Times New Roman', serif">5</span><span style="font-family:'Times New Roman', serif">0</span><span style="font-family:'Times New Roman', serif"> </span><span style="font-family:'Times New Roman', serif">grams (excluding cigarettes covered by item (6)).</span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:200.15pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Condition 7.1:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">The goods must be imported by an adult or purchased at an inwards duty free shop by an adult.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 7.2:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding all tobacco products where the total quantity of tobacco products imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 50 grams (exclu</span><span style="font-family:'Times New Roman', serif">ding cigarettes covered by item</span><span style="font-family:'Times New Roman', serif"> </span><span style="font-family:'Times New Roman', serif">(6))</span><span style="font-family:'Times New Roman', serif"> and the person has concealed</span><span style="font-family:'Times New Roman', serif"> any of</span><span style="font-family:'Times New Roman', serif"> the tobacco products </span><span style="font-family:'Times New Roman', serif">from Customs</span><span style="font-family:'Times New Roman', serif">.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 7.3:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding all tobacco products where the total quantity of tobacco products imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 50 grams (excluding cigarettes covered by item (6)) and the person has not concealed </span><span style="font-family:'Times New Roman', serif">any of </span><span style="font-family:'Times New Roman', serif">the tobacco from Customs and the person wishes to take the total quantity of tobacco products into home consumption.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr></tbody></table>

<table cellspacing="0" cellpadding="0" style="width:422.6pt; margin-left:30.35pt; border:0.75pt solid #000000; border-collapse:collapse"><tbody><tr style="height:19.85pt"><td style="width:200.1pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Column 1</span></p><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Goods</span></p></td><td style="width:200.15pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Column 2</span></p><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Conditions and Exclusions</span></p></td></tr><tr style="height:19.85pt"><td colspan="2" style="width:411.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Category: </span><span style="font-family:'Times New Roman', serif; font-weight:bold">Family - general goods not covered by any other category</span></p></td></tr><tr style="height:19.85pt"><td style="width:200.1pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-left:18pt; text-indent:-18pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 8:</span></p><p style="margin-left:18pt; text-indent:-18pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p><p style="margin-left:17.85pt; text-indent:-17.85pt"><span style="font-family:'Times New Roman', serif">Goods:</span></p><p style="margin-left:17.85pt; text-indent:-17.85pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyTextIndent3" style="margin-left:28.35pt; text-indent:-28.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">(a)</span><span style="width:15.03pt; text-indent:0pt; display:inline-block"> </span><span style="font-family:'Times New Roman', serif">not covered by an item of the Table above; and</span></p><p class="BodyTextIndent3" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyTextIndent3" style="margin-left:28.35pt; text-indent:-28.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">(b)</span><span style="width:14.36pt; text-indent:0pt; display:inline-block"> </span><span style="font-family:'Times New Roman', serif">where the total value of all such goods imported by the members of a family (if any) and purchased by the members of the family at an inwards duty free shop (if any) does not exceed the amount calculated in accordance with paragraph 6 above.</span></p><p class="ListBullet" style="margin-left:0pt; margin-bottom:0pt; text-indent:0pt; line-height:normal; font-size:12pt"><span></span></p></td><td style="width:200.15pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Condition 8.1:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">The goods must be imported by a member of a family or purchased at an inwards duty free shop by a member of a family.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Condition 8.2:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">The members of the family must be passengers who arrived in </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif"> on the same flight or voyage.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 8.3:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding alcoholic beverages and tobacco products.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 8.4:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding all goods where the total value of all such goods imported by the members of the family (if any) and purchased by the members of the family at an inwards duty free shop (if any) exceeds the amount calculated in accordance with paragraph 6 above.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr></tbody></table>

<table cellspacing="0" cellpadding="0" style="width:423.2pt; margin-left:30.35pt; border-collapse:collapse"><tbody><tr style="height:19.85pt"><td colspan="2" style="width:200.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Column 1</span></p><p style="margin-left:18pt; text-indent:-18pt; text-align:center"><span style="font-family:'Times New Roman', serif; font-weight:bold">Goods</span></p></td><td style="width:200.45pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Column 2</span></p><p class="TableText" style="text-align:center; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Conditions and Exclusions</span></p></td></tr><tr style="height:19.85pt"><td colspan="3" style="width:411.65pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="Category" style="margin-bottom:0pt; line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Category:</span><span style="font-family:'Times New Roman', serif"> </span><span style="font-family:'Times New Roman', serif">Adult (not travelling in family group) - general goods not covered by </span><span style="font-family:'Times New Roman', serif"></span><span style="font-family:'Times New Roman', serif">any other category</span></p></td></tr><tr style="height:19.85pt"><td style="width:200.1pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-left:18pt; text-indent:-18pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 9:</span><span style="font-family:'Times New Roman', serif"></span></p><p style="margin-left:18pt; text-indent:-18pt"><span style="font-family:'Times New Roman', serif"></span></p><p style="text-indent:0.3pt"><span style="font-family:'Times New Roman', serif">Goods:</span></p><p class="BodyTextIndent3" style="margin-left:28.35pt; text-indent:-28.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">(a)</span><span style="width:15.03pt; text-indent:0pt; display:inline-block"> </span><span style="font-family:'Times New Roman', serif">not covered by an item of the Table above; and</span></p><p class="BodyTextIndent3" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyTextIndent3" style="margin-left:28.35pt; text-indent:-28.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">(b)</span><span style="width:14.36pt; text-indent:0pt; display:inline-block"> </span><span style="font-family:'Times New Roman', serif">where the total value of such goods does not exceed $900.</span></p><p class="ListBullet" style="margin-left:0pt; margin-bottom:0pt; text-indent:0pt; line-height:normal; font-size:12pt"><span></span></p></td><td colspan="2" style="width:200.75pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Condition 9.1:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">The goods must be imported, or purchased at an inwards duty free shop, by an adult passenger who is not travelling on the flight or voyage with his or her family.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 9.2:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding alcoholic beverages and tobacco products.</span></p><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 9.3:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding all goods where the total value of all such goods imported </span><span style="font-family:'Times New Roman', serif">by</span><span style="font-family:'Times New Roman', serif"> the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds $900.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:19.85pt"><td colspan="3" style="width:411.65pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="Category" style="margin-bottom:0pt; line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Category:</span><span style="font-family:'Times New Roman', serif"> </span><span style="font-family:'Times New Roman', serif">Children (not travelling in a family group) and crew members - general goods not covered by any other category</span></p></td></tr><tr style="height:19.85pt"><td style="width:200.1pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-left:17.85pt; text-indent:-17.85pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 10:</span><span style="font-family:'Times New Roman', serif"></span></p><p style="margin-left:17.85pt; text-indent:-17.85pt"><span style="font-family:'Times New Roman', serif"></span></p><p style="margin-left:17.85pt; text-indent:-17.85pt"><span style="font-family:'Times New Roman', serif">Goods:</span></p><p style="margin-left:17.85pt; text-indent:-17.85pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyTextIndent3" style="margin-left:36pt; text-indent:-18pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(a)</span></span><span style="font:7pt 'Times New Roman'"> </span><span style="font-family:'Times New Roman', serif">not covered by an item of the Table above; and</span></p><p class="BodyTextIndent3" style="margin-left:36pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyTextIndent3" style="margin-left:36pt; text-indent:-18pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(b)</span></span><span style="font:7pt 'Times New Roman'"> </span><span style="font-family:'Times New Roman', serif">where the total value of such goods does not exceed $450.</span></p><p class="BodyTextIndent3" style="margin-left:36pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyTextIndent3" style="margin-left:34.9pt; text-indent:-14.2pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td colspan="2" style="width:200.75pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Condition 10.1:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">The goods must be imported, or purchased at an inwards duty free shop, by a crew member or a passenger who is a child who is not travelling on the flight or voyage with his or her family.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 10.2:</span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding alcoholic beverages and tobacco products.</span></p><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 10.3:</span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding all goods where the total value of all such goods imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds $450.</span></p><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:0pt"><td style="width:210.9pt"></td><td style="width:0.3pt"></td><td style="width:211.25pt"></td></tr></tbody></table>

9. For item 5 of the table, if:

(a) the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml; and

(b) the person has not concealed any of the alcoholic beverages from Customs and the person does not wish to take the total quantity of alcoholic beverages into home consumption;

the following applies:

(c) item 15 applies only to the alcoholic beverages that are imported (if any) and purchased (if any) in one or more containers where the total contents of those containers are equal to or less than 2,250 ml; and

(d) no alcoholic beverages may be removed from or added to any of the containers after the beverages are imported (if any) and purchased (if any), and before they are delivered into home consumption.

10. For the purposes of this by-law, the “Customs Tariff Act 1995” means the Customs Tariff Act 1995, as amended or proposed to be altered.

Dated this twentieth day of February 2013.

(signed)

Geoff Johannes

Delegate of the

Chief Executive Officer