27AGoods returned in an unaltered condition (item 17)

27A Goods returned in an unaltered condition (item 17)

By‑law (1) This section may be cited as Customs By‑law No. 2300145. Prescribed goods (2) For the purposes of item 17, each of the following goods (other than those set out in subsection (3)) are goods to which that item applies: (a) goods that were produced in Australia; (b) goods for which duties of the Commonwealth were paid when first imported into Australia. (3) For the purposes of subsection (2), the application of item 17 does not include goods in respect of which: (a) that, at a time before they were exported, were excisable goods in respect of which excise duty has not been paid; (b) any duties of the Commonwealth were payable at, or prior to, the date of exportation but which have not been paid; (c) a drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth. Conditions (4) Item 17 applies to those goods covered by subsection (2) subject to the condition that the goods were exported from Australia and are returned in an unaltered condition, and were not subject to treatment, repair, renovation, alteration, or any other processes. Interpretative provisions (5) In this section:

excise duty means a duty payable under the Excise Tariff Act 1921.

excisable goods has the same meaning as in the Excise Act 1901.

(6) For the purposes of this section, ‘repair’ does not include repairs undertaken for the preservation or maintenance of the goods.