30Repaired Australian goods for re-exportation (item 21)

30 Repaired Australian goods for re-exportation (item 21)

By-law (1) This section may be cited as Customs By‑law No. 2300046. Prescribed goods (2) For the purposes of item 21, goods made in Australia that have been returned to Australia for repair or alteration are goods to which that item applies. Conditions (3) Item 21 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are imported for repair or alteration; (b) the goods are to be exported from Australia after their repair or alteration.