71AAALNo authority to deal with specified low value goods unless duty etc. paid

71AAAL No authority to deal with specified low value goods unless duty etc. paid

Duty etc. to be paid before authority given (1) Customs must not give an authority to deal with specified low value goods unless the duty (if any) and any other charge (other than self‑assessed clearance declaration charge) or tax (if any) payable on the importation of the goods has been paid. First exception (2) Subsection (1) does not apply in relation to an authority to deal with specified low value goods, if the goods are covered by item 2 of the table in subsection 132AA(1).

Note: Subsection 132AA(1) provides that import duty on goods covered by item 2 of the table in that subsection must be paid by a time worked out under the regulations.

Second exception (3) Subsection (1) does not apply in relation to an authority to deal with specified low value goods, if: (a) the only duty, charge or tax outstanding on the importation of the goods is one or more of the following: (i) the GST payable on the taxable importation (as defined in the GST Act), if any, that is associated with the import of the goods; (ii) if a taxable importation of a luxury car (as defined in the Luxury Car Tax Act) is associated with the import of the goods—the luxury car tax payable on that taxable importation; (iii) if a taxable dealing (as defined in the Wine Tax Act) is associated with the import of the goods—the wine tax payable on that dealing; and (b) because of the following provisions, the unpaid GST, luxury car tax or wine tax (as appropriate) is not payable until after duty on the goods was payable (or would have been payable if the goods had been subject to duty): (i) paragraph 33‑15(1)(b) of the GST Act; (ii) paragraph 13‑20(1)(b) of the Luxury Car Tax Act; (iii) paragraph 23‑5(1)(b) of the Wine Tax Act.