COCOS (KEELING) ISLANDS ACT 1955 - SECT 18A Exemption from customs duty of goods produced in the Territory

COCOS (KEELING) ISLANDS ACT 1955 - SECT 18A

    Duties of Customs are not chargeable on goods imported into Australia from the Territory if the goods:

  (a)   are the produce or manufacture of the Territory;

  (b)   have been shipped in the Territory for export to Australia ; and

  (c)   are not goods which, if manufactured or produced in Australia , would be subject to a Duty of Excise.