CUSTOMS ACT 1901 - SECT 4B What is a Customs - related law

CUSTOMS ACT 1901 - SECT 4B

    In this Act:

"Customs-related law" means:

  (a)   this Act; or

  (b)   the Excise Act 1901 and regulations made under that Act; or

  (baa)   section   72.13 of the Criminal Code ; or

  (ba)   Division   307 of the Criminal Code ; or

  (c)   any other Act, or any regulations made under any other Act, in so far as the Act or regulations relate to the importation or exportation of goods, where the importation or exportation is subject to compliance with any condition or restriction or is subject to any tax, duty, levy or charge (however described).