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.