11Eligible sea cargo handling goods

#### 11 Eligible sea cargo handling goods (1) In this Schedule: > eligible sea cargo handling goods means goods where all of the following conditions are satisfied: (a) the goods are for use by a person mainly at a place or facility (in this clause called the eligible sea cargo activity area) that is used, or for use, mainly in carrying out eligible sea cargo handling activities; (b) the goods are for use mainly in carrying out one or more of the following: (i) an eligible sea cargo handling activity; (ii) an ancillary activity in relation to an eligible sea cargo handling activity; (c) if the person’s business is, or is in part, the sale of goods (other than eligible products of the person) by retail or by wholesale—the goods are not for use mainly in connection with that business, or that part, as the case may be; (d) in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within the eligible sea cargo activity area. (2) In this clause: > container means a receptacle covered by item 154. > eligible sea cargo handling activity means any of the following: (a) the loading or unloading of sea cargo; (b) the storage, movement, packing or unpacking of sea cargo; (c) the physical protection, preservation or decontamination of sea cargo; (d) the storage, movement, packing or unpacking of containers used to contain sea cargo; (e) the physical protection or decontamination of such containers. > sea cargo means cargo (including cargo consisting of a bulk commodity, for example, oil or wheat) that has been, or is to be, carried on a ship, but does not include: (a) stores for the ship; or (b) fuel or ballast for the ship; or (c) passengers’ baggage; or (d) goods to be used, consumed, or sold by retail, on the ship; or (e) goods to be used, consumed, or sold by retail, at a place or facility that is used, or for use, mainly in carrying out eligible sea cargo handling activities.