28Goods temporarily exported from Australia to the Australian Antarctic Territory or Heard Island and McDonald Islands (item 17)

28 Goods temporarily exported from Australia to the Australian Antarctic Territory or Heard Island and McDonald Islands (item 17)

By-law (1) This section may be cited as Customs By‑law No. 2300044. Prescribed goods (2) For the purposes of item 17, goods that were exported from Australia, on a temporary basis, to the Australian Antarctic Territory, or the Territory of Heard Island and McDonald Islands, are goods to which that item applies. Conditions (3) Item 17 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are returned and have not been subject to any treatment, repair, renovation, alteration or any other process since their export; (b) item 17A of Schedule 4 to the Customs Tariff Act 1995 does not apply to the goods.