Division 114 – Importations without entry for home consumption
114.1 What this Division is about
114.5 Importations without entry for home consumption
114.10 Goods that have already been entered for home consumption
114.15 Payments of amounts of assessed GST where security for payment of customs duty is forfeited
114.25 Warehoused goods entered for home consumption by an entity other than the importer
Division 117 – Valuation of re-imported goods
117.1 What this Division is about
117.5 Valuation of taxable importations of goods that were exported for repair or renovation
117.10 Valuation of taxable importations of live animals that were exported
117.15 Refunds of assessed GST on certain reimportations of live animals