5Special meaning of entry for home consumption

5 Special meaning of entry for home consumption

In spite of subsections 4(3) and (4) of this Act, fuel is entered for home consumption when: (a) the entry of the fuel (other than fuel to which paragraph (b) or (c) applies) for home consumption under section 71A of the Customs Act is communicated to Customs within the meaning of the Customs Act; or (b) the fuel is delivered into home consumption in accordance with a permission granted under section 69 of the Customs Act; or (c) the fuel is taken into home consumption in accordance with a permission granted under section 77D of the Customs Act; or (d) the entry of the fuel (other than fuel to which paragraph (e) applies) for home consumption under section 58 of the Excise Act is lodged under this Act; or (e) the fuel is delivered for home consumption in accordance with a permission given under section 61C of the Excise Act.