6ADelivery of goods on giving security or undertaking for payment of tax

6A Delivery of goods on giving security or undertaking for payment of tax

(1) Where goods the property of a person included in a prescribed class of persons are imported or a person imports goods which are included in a prescribed class of goods or imports goods intended for a prescribed purpose and intends to export those goods, a Collector may grant to the person who enters the goods for home consumption permission to take delivery of those goods upon giving a security or an undertaking, to the satisfaction of the Collector, for the payment of the sales tax in respect of those goods. (2) The regulations may prescribe provisions to be complied with in relation to goods in respect of which permission has been granted under subsection (1). (3) Where a Collector has granted permission to a person to take delivery of goods upon the giving of a security or undertaking under subsection (1) of this section, the sales tax in respect of those goods is not payable if: (a) the provisions of the regulations are complied with; and (b) the goods are exported from Australia within a period of twelve months after the date on which the goods were imported or within such further period as a person who has, under subsection 162(3) of the Customs Act, power to allow a further period for the purposes of that subsection, on application of the person who imported the goods, allows; and, if a security was given by way of deposit of cash or of an instrument transferable by delivery, the amount deposited or the instrument shall be returned to the person by whom the security was given. (4) Where the regulations are not complied with or the goods are not exported from Australia within that period of twelve months or that further period (if any), the security may be enforced according to its tenor or, where an undertaking to pay the amount of the sales tax has been given, the amount specified in the undertaking may be recovered at any time in a court of competent jurisdiction by proceedings in the name of the Collector. (5) The provisions of the Customs Act (including regulations made under that Act) relating to securities apply to a security under this section as if that security were a Customs security required to be given under that Act.