29Goods excluded from being specified low value goods

29 Goods excluded from being specified low value goods

For subsection 71AAAE(1) of the Act, the following goods are excluded from being specified low value goods: (a) goods reasonably required for disaster relief or for urgent medical purposes; (b) engines or spare parts that are unavailable in Australia and are urgently required for: (i) ships or aircraft; or (ii) other machinery that serves a public purpose; (c) perishable food; (d) goods included in a consignment consigned by the Post Office of a foreign country to the Post Office of Australia; (e) goods that, but for subsection 68(4) of the Act, would be accompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft; (f) goods that: (i) are exempt, under the Diplomatic Privileges and Immunities Act 1967, from duties, taxes and related charges, or indirect tax, that would be payable on the importation of the goods; and (ii) have a value not exceeding $250 or such other amount as is prescribed for subparagraph 68(1)(f)(iii) of the Act.

Note: The goods mentioned in this section are Subdivision AA goods (see section 71AAAA of the Act).