Section 162B of the Customs Act 1901 (Cth) deals with Pallets used in International Transport and is extracted below.
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162B Pallets used in international transport
(1) Where pallets are delivered under section 162A and it would be a contravention of the Convention by the Commonwealth to collect duty on the pallets, duty is not payable on the pallets.
(2) Where pallets are to be exported and it would be a contravention of the Convention by the Commonwealth to require the goods to be entered for export, the pallets may be exported without being entered for export.
(3) This section is in addition to, and not in derogation of, the provisions of subsections (5), (5A) and (6) of section 162A.
(4) In this section:
Convention means the European Convention on Customs Treatment of Pallets used in International Transport signed in Geneva on 9 December 1960, as affected by any amendment that has come into force for Australia.
Note: The text of the Convention is set out in Australian Treaty Series 1969 No. 26.