36Goods of low value (item 26)

36 Goods of low value (item 26)

By-law (1) This section may be cited as Customs By‑law No. 2300079. Prescribed goods and value (2) For the purposes of item 26, goods (other than the goods referred to in subsection (3)) the value of which is less than $1000.01 are goods to which that item applies. (3) Section (2) does not include any of the following goods: (a) tobacco, tobacco products or alcoholic beverages; (a) goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; (b) goods forming part of a bulk order.