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CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1990 No. 111 of 1990 - SECT 41 Entry for home consumption etc.

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1990 No. 111 of 1990 - SECT 41

Entry for home consumption etc.
41. Section 58 of the Principal Act is amended:

   (a)  by omitting paragraph (1) (c);

   (b)  by inserting after subsection (1A) the following subsection:

"(1B) Where it is intended to export excisable goods, the exportation of those
goods must be dealt with under Part VI of the Customs Act 1901, but the
granting of an authority to deal with those goods under section 114C of that
Act does not affect any Customs control over those goods in accordance with
section 61 of this Act.";

   (c)  by omitting subsection (2) and substituting the following subsection:

"(2) Subject to subsection (3), excisable goods that are stabilised crude
petroleum oil or liquefied petroleum gas must not be entered for exportation
under the Customs Act 1901 unless and until the goods:

   (a)  have been entered for home consumption under this Act; or

   (b)  are treated, under section 61C, as if they had been so entered.".