6Duties of customs and excise

6 Duties of customs and excise

(1) Subject to this regulation and regulation 8, the Mission and officers and employees of the Mission are exempt from duties of customs and excise on goods that are purchased for the official use of the Mission or for personal use by them or by members of their families. (2) In the case of employees, the exemption applies only to goods imported or purchased by them within 6 months after their first arrival in Australia. (3) The exemption does not apply unless: (a) in the case of goods for official use—the Head of Mission; or (b) in the case of goods for personal use—the person who had the benefit of the exemption; enters an agreement with an authorised person: (c) to notify an authorised person if the exemption is lost under subregulation 8(2); and (d) to pay an amount that an authorised person may determine and notify under that subregulation.