41BGoods excluded from being specified low value goods

41B 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 ships or aircraft, or for 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 customs 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: Because of this regulation, the goods mentioned are Subdivision AA goods within the meaning of subsection 71AAAA of the Act.