5CLimitation on exemption from sales tax on goods imported by passengers

#### 5C Limitation on exemption from sales tax on goods imported by passengers (1) If the Collector of Customs requires a passenger to enter into an agreement in respect of any goods referred to in subitem (1) of item 114 in the First Schedule that, in the event of the goods being sold or otherwise disposed of in Australia within two years after the date of entry of the goods for home consumption under the Customs Act 1901-1967, the passenger will pay to the Commonwealth an amount equal to the sales tax that, but for that subitem, would have been payable in respect of the goods, that subitem does not apply in respect of those goods unless the passenger enters into the agreement. (2) In this section, the Collector of Customs, in relation to goods imported into Australia, means the Collector of Customs or other principal officer of Customs for the State or Territory into which the goods are imported.