Commonwealth Consolidated Acts

CHRISTMAS ISLAND ACT 1958 - SECT 21

                   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.