(d) which, when first imported into Australia, were entered for home consumption under item 41E of Part III of Schedule 4 to this Act with duty credit owned under the Automotive Competitiveness and Investment Scheme, set out in the ACIS Administration Act 1999 , used in calculating the rate of duty, that have been exported from Australia and that are returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and not being goods in respect of which:
(i) any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or
(ii) drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or

(e) which, when first imported into Australia, were entered for home consumption under item 54 of Part III of Schedule 4 to this Act with import credits used in calculating the rate of duty, that have been exported from Australia and are returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and not being goods in respect of which:
(i) any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or
(ii) drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or
(iii) reinstatement of import credits was made and an amount equal to the value of the import credits has not been paid to the Commonwealth; or
(iv) reinstatement of import credits was made and has not been reversed

Exception
This item does not apply to goods covered by item 17A of this Schedule