2BEntry for home consumption

2B Entry for home consumption

(1) For the purposes of this Act, a person enters goods for home consumption at a particular time if: (a) an entry for home consumption in respect of the goods is given by the person in accordance with section 36 of the Customs Act; or (b) an entry for home consumption in respect of the goods having been given by the person under section 37 of that Act, the goods are, by virtue of that section, taken to be entered for home consumption. (2) Where, at a particular time: (a) the delivery of goods for home consumption is approved in pursuance of section 71A of the Customs Act; (b) goods are delivered for home consumption in pursuance of permission granted under subsection 71B(1) of that Act, not being goods that, before delivery, are forfeited by virtue of paragraph 229(1)(g) of that Act; (c) imported goods are sold in pursuance of section 72, 87, 96, 111A, 206 or 207 of that Act; (d) imported goods are delivered to a person: (i) in pursuance of: (A) an authority given under subsection 208(1) or (2) of that Act; or (B) an order of a court made in an action for condemnation or recovery of the goods or in an action for a declaration that the goods are not forfeited under that Act; or (ii) being goods that have been seized under section 203 of that Act—on the basis that the goods are not forfeited goods; (e) the delivery of imported goods to the owner of the goods is authorized under subsection 209(6) of that Act; (f) a demand is made in pursuance of section 35A or 149 of that Act in relation to imported goods; (g) goods are deemed, by virtue of subsection 96A(12) of that Act, to be entered for home consumption by the proprietor of a duty free shop; (h) imported goods are taken out of a warehouse in pursuance of permission granted under subsection 97(1) of that Act; or (j) goods are delivered in pursuance of permission given under section 6B of this Act; the person: (k) where delivery of goods is approved, or goods are delivered or authorized to be delivered, as described in paragraph (a), (b), (d), (e) or (j), as the case may be—to whom the goods are, or are to be, delivered; (m) where the goods are sold as described in paragraph (c)—who owned the goods immediately before the sale; (n) where a demand is made in relation to the goods as described in paragraph (f)—to whom the demand is made; (o) where paragraph (g) applies—by whom the goods are so deemed to be entered; or (p) where paragraph (h) applies—to whom the permission referred to in that paragraph is given; shall be deemed, for the purposes of this Act, to enter the goods for home consumption at that time. (3) Where: (a) but for this subsection, goods would, by virtue of subsection (1), be taken to be entered for home consumption by a person at a particular time; and (b) at a later time: (i) the entry referred to in that subsection given under section 36 or 37 of the Customs Act is withdrawn under subsection 38(1) or (2) of that Act; or (ii) the person does not withdraw the entry as described in subparagraph (i), but is taken to enter the goods for home consumption by virtue of subsection (2); the goods shall, notwithstanding subsection (1) of this section, but subject to subsection (5), be taken not to have been entered for home consumption at the time referred to in paragraph (a). (4) Where: (a) at a particular time, goods are taken to be entered for home consumption by virtue of subsection (2); and (b) at a later time, a person would, but for this subsection, be taken to enter the goods for home consumption by virtue of subsection (1); the second‑mentioned person shall, notwithstanding subsection (1), be taken not to enter the goods for home consumption at that later time. (5) Where: (a) a person is taken to have entered goods for home consumption by virtue of subsection (1); (b) the entry referred to in that subsection given under section 36 or 37 of the Customs Act is later withdrawn under subsection 38(1) or (2) of that Act; (c) the goods have subsequently been entered for home consumption in the manner referred to in subsection (1), whether or not they were entered for warehousing after the withdrawal and before they were subsequently entered for home consumption; and (d) but for this subsection, the rate of sales tax applicable on the sale value of the goods would, by reason of a reduction of a rate of tax that occurred before the withdrawal, be less than the rate of tax that would have been applicable to the goods if there had been no withdrawal; the goods shall, notwithstanding the withdrawal, be taken to have been entered for home consumption at the time when the goods were entered for home consumption by virtue of the entry referred to in paragraph (a).