A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 114.5 Importations without entry for home consumption

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 114.5

Importations without entry for home consumption

(a) the circumstances referred to in the third column of the following table occur; and

(b) you are referred to in the fourth column of the table as the importer in relation to those circumstances.

However, there is not a taxable importation to the extent that the importation to which the circumstances relate is a * non - taxable importation.

Importations without entry for home consumption
Item
Topic
Circumstance
Importer
1
Personal or household effects of passengers or crew
Goods of a kind referred to in paragraph 68(1)(d) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.
The person to whom the authorisation was granted.
2
Low value consignments by post
Goods of a kind referred to in paragraph 68(1)(e) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.
The person to whom the authorisation was granted.
3
Other low value consignments
Goods of a kind referred to in paragraph 68(1)(f) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.
The person to whom the authorisation was granted.
4
Other goods exempt from entry
Goods of a kind referred to in paragraph 68(1)(i) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.
The person to whom the authorisation was granted.
5
Like customable goods
Goods are delivered into home consumption in accordance with a permission granted under section 69 of the Customs Act 1901 .
The person to whom the permission was granted.
6
Special clearance goods
Goods are delivered into home consumption in accordance with a permission granted under section 70 of the Customs Act 1901 .
The person to whom the permission was granted.
10
Return of seized goods
Goods that have been seized under a warrant issued under section 203 of the Customs Act 1901 , or under section 203B or 203C of that Act, are delivered to a person on the basis that they are not forfeited goods.
The person to whom the goods are delivered.
13
Inwards duty free shops
Goods that are * airport shop goods purchased from an * inwards duty free shop by a * relevant traveller are removed from a * customs clearance area.
The relevant traveller.
15
Installations and goods on installations
Goods are deemed by section 49B of the Customs Act 1901 to be imported into the indirect tax zone.
The person who is the owner (within the meaning of the Customs Act 1901 ) of the goods when they are deemed to be so imported.
16
Goods not entered for home consumption when required
Goods not covered by any other item of this table are imported into the indirect tax zone, and:
(a) if they are required to be entered under section 68 of the Customs Act 1901 --they are not entered in accordance with that requirement; or
(b) in any other case--a requirement under that Act relating to their importation has not been complied with
The person who fails to comply with that requirement.

Importations without entry for home consumption
1	Personal or household effects of passengers or crew	Goods of a kind referred to in paragraph 68(1)(d) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.	The person to whom the authorisation was granted.
2	Low value consignments by post	Goods of a kind referred to in paragraph 68(1)(e) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.	The person to whom the authorisation was granted.
3	Other low value consignments	Goods of a kind referred to in paragraph 68(1)(f) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.	The person to whom the authorisation was granted.
4	Other goods exempt from entry	Goods of a kind referred to in paragraph 68(1)(i) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.	The person to whom the authorisation was granted.
5	Like customable goods	Goods are delivered into home consumption in accordance with a permission granted under section 69 of the Customs Act 1901 .	The person to whom the permission was granted.
6	Special clearance goods	Goods are delivered into home consumption in accordance with a permission granted under section 70 of the Customs Act 1901 .	The person to whom the permission was granted.
10	Return of seized goods	Goods that have been seized under a warrant issued under section 203 of the Customs Act 1901 , or under section 203B or 203C of that Act, are delivered to a person on the basis that they are not forfeited goods.	The person to whom the goods are delivered.
13	Inwards duty free shops	Goods that are * airport shop goods purchased from an * inwards duty free shop by a * relevant traveller are removed from a * customs clearance area.	The relevant traveller.
15	Installations and goods on installations	Goods are deemed by section 49B of the Customs Act 1901 to be imported into the indirect tax zone.	The person who is the owner (within the meaning of the Customs Act 1901 ) of the goods when they are deemed to be so imported.
16	Goods not entered for home consumption when required	Goods not covered by any other item of this table are imported into the indirect tax zone, and: (a) if they are required to be entered under section 68 of the Customs Act 1901 --they are not entered in accordance with that requirement; or (b) in any other case--a requirement under that Act relating to their importation has not been complied with	The person who fails to comply with that requirement.

(2) This section has effect despite section 13 - 5.

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Importations without entry for home consumption
Item	Topic	Circumstance	Importer
1	Personal or household effects of passengers or crew	Goods of a kind referred to in paragraph 68(1)(d) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.	The person to whom the authorisation was granted.
2	Low value consignments by post	Goods of a kind referred to in paragraph 68(1)(e) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.	The person to whom the authorisation was granted.
3	Other low value consignments	Goods of a kind referred to in paragraph 68(1)(f) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.	The person to whom the authorisation was granted.
4	Other goods exempt from entry	Goods of a kind referred to in paragraph 68(1)(i) of the Customs Act 1901 are delivered into home consumption in accordance with an authorisation under section 71 of that Act.	The person to whom the authorisation was granted.
5	Like customable goods	Goods are delivered into home consumption in accordance with a permission granted under section 69 of the Customs Act 1901 .	The person to whom the permission was granted.
6	Special clearance goods	Goods are delivered into home consumption in accordance with a permission granted under section 70 of the Customs Act 1901 .	The person to whom the permission was granted.
10	Return of seized goods	Goods that have been seized under a warrant issued under section 203 of the Customs Act 1901 , or under section 203B or 203C of that Act, are delivered to a person on the basis that they are not forfeited goods.	The person to whom the goods are delivered.
13	Inwards duty free shops	Goods that are * airport shop goods purchased from an * inwards duty free shop by a * relevant traveller are removed from a * customs clearance area.	The relevant traveller.
15	Installations and goods on installations	Goods are deemed by section 49B of the Customs Act 1901 to be imported into the indirect tax zone.	The person who is the owner (within the meaning of the Customs Act 1901 ) of the goods when they are deemed to be so imported.
16	Goods not entered for home consumption when required	Goods not covered by any other item of this table are imported into the indirect tax zone, and: (a) if they are required to be entered under section 68 of the Customs Act 1901 --they are not entered in accordance with that requirement; or (b) in any other case--a requirement under that Act relating to their importation has not been complied with	The person who fails to comply with that requirement.