AUSTRALIAN POSTAL CORPORATION ACT 1989 - SECT 90S Articles on which customs duty is payable etc.
AUSTRALIAN POSTAL CORPORATION ACT 1989 - SECT 90S
Articles on which customs duty is payable etc."Australia" does not include the external Territories.
(a) the article is in the course of post between Australia and a place outside Australia; and
(aa) the article is not an article to which section 90T applies; and
(b) either or both of the following conditions is or are satisfied:
(i) a customs officer has requested an authorised examiner to open the article;
(ii) there are reasonable grounds for believing that the article consists of, or contains, anything:
(A) on which customs duty is payable; or
(B) the importation of which into Australia is a taxable importation on which GST is payable; or
(BA) on which wine tax is payable; or
(C) that is being carried in contravention of a law of the Commonwealth relating to the importation into, or exportation from, Australia of that thing.
(2) An authorised examiner may open the article in the presence of a customs officer.
(3) A customs officer in whose presence the article is opened may examine the article to check whether it consists of or contains anything described in sub - subparagraph (1)(b)(ii)(A), (B), (BA) or (C).
(4) Subject to section 90X, if the article is found not to consist of or contain anything referred to in sub - subparagraph (1)(b)(ii)(A), (B), (BA) or (C), the authorised examiner must close up the article and return it to the normal course of carriage.
(5) Subject to section 90X, if the article is found to
consist of or contain anything referred to in sub - subparagraph
(1)(b)(ii)(A), (B), (BA) or (C), the article and its contents must be dealt
with in accordance with any applicable laws of the Commonwealth relating to
customs duty, GST, wine tax or imports or exports, as the case requires.