106Ship’s stores

#### 106 Ship’s stores (1) For the purpose of section 130 of the Act, ship’s stores: (a) consisting of spirituous liquor or beverages (other than beer or wine) sold to a passenger or member of the crew otherwise than by the glass or nip; (b) consisting of cigars sold to a passenger or member of the crew otherwise than by the individual packet, tin or box containing not more than 25 cigars; (c) consisting of cigarettes sold to a passenger or a member of the crew otherwise than by the individual packet containing not more than 25 cigarettes or the individual tin containing not more than 50 cigarettes; or (d) consisting of other tobacco products sold to a passenger or a member of the crew otherwise than in a quantity that does not exceed 120 grams in weight; are liable to duties of Customs. (2) For the purpose of section 130 of the Act, ship’s stores consisting of spirituous liquor or beverages (including beer or wine), or of cigarettes, cigars or other tobacco products, sold to a person other than a passenger or a member of the crew are liable to duties of Customs. (3) The Master of a ship shall, on arrival in Australia complete and sign in the presence of the Collector, and deliver to the Collector, at the first port of call in Australia a statement, verified by declaration made in the presence of the Collector, showing particulars of all narcotic drugs and restricted drugs forming part of the ship’s stores. (4) The Master of a ship shall, before the ship leaves its last port of call in Australia, deliver to the Collector a statement, verified by declaration made in the presence of the Collector, setting out particulars of all narcotic drugs and restricted drugs shipped in Australia and the quantity consumed while the ship was in Australian waters. (5) The statements referred to in subregulations (3) and (4), and the declaration referred to in subregulation (3), may be in accordance with Part I of Form 42A. (6) The prescribed form for the purpose of subsection 130B(2) of the Act is Part II of Form 42A.