Deposit exemption for specified customs payments where automated systems are absent or for accompanied baggage, easing payment obligations. Exempts specified deposits from section 51A(4) where goods are imported or exported at customs stations without an automated system, and for accompanied baggage; also exempts deposits not used for electronic payment of customs duty, integrated tax, GST Compensation Cess, and interest, penalty, fees or other amounts payable under the Customs Act or the Customs Tariff Act.