Item 132: [Trade Commissioners]Item 132: [Trade Commissioners]

Item 132: [Trade Commissioners]

(1) Imported goods that: (a) are for use mainly for official purposes by a Trade Commissioner in Australia of any foreign country; and (b) are covered by item 5 or 6 in Schedule 4 to the Customs Tariff. (2) Australian goods that are free from excise duty only because, at the time of their entry for home consumption under an Act relating to excise, they are intended for the official use of a Trade Commissioner in Australia of any foreign country.