CHAPTER 98 - SPECIAL TRANSACTIONS AND COMMODITIES NOT CLASSIFIED ACCORDING TO KIND
Unit of Quantity
GOODS DONATED OR BEQUEATHED TO THE PUBLIC, TO ANY PUBLIC INSTITUTION OR TO ANY PHILANTHROPIC ORGANISATION; GOODS NOT INTENDED FOR SALE OR TRADE WHICH HAVE BECOME THE PROPERTY OF THE OWNER UNDER THE WILL OR INTESTACY OF A DECEASED PERSON
GOODS RE-EXPORTED FROM AUSTRALIA AFTER INDUSTRIAL PROCESSING
GOODS EXPORTED FROM AUSTRALIA WHICH ARE TO BE RE-IMPORTED AFTER INDUSTRIAL PROCESSING
MIXED GOODS (INCLUDING SHIPS' AND AIRCRAFT STORES NOT SUBJECT TO EXCISE OR CUSTOMS DUTY BEING LOADED ON FOREIGN REGISTERED SHIPS AND AIRCRAFT) COMPRISING FOUR OR MORE COMMODITIES IN A SINGLE CONSIGNMENT WHERE THE VALUE OF EACH COMMODITY IS LESS THAN $5,000. ANY COMMODITY THAT IS VALUED AT $5,000 OR MORE SHOULD BE CLASSIFIED BY KIND. THE APPROVAL OF THE ABS CLASSIFICATIONS MANAGER, TEL (02) 6252 5409, IS REQUIRED WHERE THE TOTAL VALUE OF THE ENTRY UNDER THIS CODE WILL EXCEED $200,000.
GOODS REQUIRING A PERMIT FROM CUSTOMS OR OTHER PERMIT ISSUING AUTHORITIES CANNOT BE INCLUDED UNDER THIS CODE. THE EXCEPTIONS ARE GOODS REQUIRING AQIS OR HORTICULTURE AUSTRALIA PERMISSION AND FIRST AID KITS.
(A) Industrial processing refers to any manufacturing activity performed under contract which substantively changes the nature of the goods. Examples include refining of crude oil into petroleum, transformation of fabric into clothing, vehicle assembly.
(B) For ship and aircraft stores, Exports Goods Type should be recorded as 'ST'. Ship and aircraft stores subject to excise or customs duty should be classified by kind