Section 51 of the Customs Act 1901 (Cth) deals with Prohibited Imports and is extracted below.
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51 Prohibited imports
(1) Goods, the importation of which is prohibited under section 50, are prohibited imports.
(2) Notwithstanding the generality of subsection (1), ships, boats and aircraft the importation of which is prohibited under section 50 are prohibited imports if, and only if, they have been imported into Australia.