79Goods not exempt

79 Goods not exempt

For paragraph 113(2)(b) of the Act, the following goods are prescribed: (a) dutiable goods on which the duty is unpaid; (b) excisable goods on which the excise duty is unpaid; (c) goods for which a person intends to claim: (i) a drawback of duty under the Customs (International Obligations) Regulation 2015; or (ii) a drawback of excise duty under the Excise Act 1901.