Prepared by the Office of Parliamentary Counsel, Canberra
Customs Act 1901
No. 6, 1901
Compilation No. 129
Compilation date: 25 March 2015
Includes amendments up to: Act No. 12, 2015
Registered: 10 April 2015
This compilation is in 4 volumes
Volume 1: sections 1–183U
Volume 2: sections 183UA–269SL
Volume 3: sections 269SM–277A
Schedule
Volume 4: Endnotes
Each volume has its own contents
This compilation includes commenced amendments made by Act
No. 5, 2015
ComLaw Authoritative Act C2015C00153
About this compilation
This compilation
This is a compilation of the Customs Act 1901 that shows the text of the law as
amended and in force on 25 March 2015 (the compilation date).
This compilation was prepared on 25 March 2015.
The notes at the end of this compilation (the endnotes) include information
about amending laws and the amendment history of provisions of the compiled
law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the
compiled law. Any uncommenced amendments affecting the law are accessible
on ComLaw (www.comlaw.gov.au). The details of amendments made up to, but
not commenced at, the compilation date are underlined in the endnotes. For
more information on any uncommenced amendments, see the series page on
ComLaw for the compiled law.
Application, saving and transitional provisions for provisions and
amendments
If the operation of a provision or amendment of the compiled law is affected by
an application, saving or transitional provision that is not included in this
compilation, details are included in the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as
modified but the modification does not amend the text of the law. Accordingly,
this compilation does not show the text of the compiled law as modified. For
more information on any modifications, see the series page on ComLaw for the
compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a
provision of the law, details are included in the endnotes.
ComLaw Authoritative Act C2015C00153
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Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Contents
Part I—Introductory 1 1 Short title...........................................................................1
2 Commencement.................................................................1
4 Definitions.........................................................................1
4AAA Members of family ..........................................................28
4AA Act not to apply so as to exceed Commonwealth
power...............................................................................29
4AB Compensation for acquisition of property .......................30
4A Approved forms and approved statements.......................31
4B What is a Customs-related law ........................................31
4C Identity cards ...................................................................31
5 Penalties at foot of sections or subsections......................32
5AA Application of the Criminal Code ...................................32
Part II—Administration 34 5A Attachment of overseas resources installations ...............34
5B Installation of overseas sea installations..........................35
5C Certain installations to be part of Australia .....................36
6 Act does not extend to external Territories......................37
7 General administration of Act .........................................37
8 Collectors of Customs .....................................................37
8A Attachment of part of a State or Territory to
adjoining State or Territory for administrative
purposes ..........................................................................38
9 Delegation .......................................................................39
11 Arrangements with States and the Northern
Territory ..........................................................................39
13 Customs Seal ...................................................................40
14 Customs flag....................................................................41
15 Appointment of ports etc. ................................................41
17 Appointment of sufferance wharfs etc.............................42
19 Accommodation on wharfs and at airports ......................42
20 Waterfront area control ...................................................42
25 Persons before whom declarations may be made ............45
26 Declaration by youths......................................................45
27 State inspection laws .......................................................45
28 Working days and hours etc. ...........................................45
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Part III—Customs control examination and securities generally 47 30 Customs control of goods................................................47
30A Exemptions under Torres Strait Treaty............................50
31 Goods on ships and aircraft subject to Customs
control .............................................................................54
33 Persons not to move goods subject to the control
of Customs ......................................................................54
33A Resources installations subject to the control of the
Customs...........................................................................56
33B Sea installations subject to the control of the
Customs...........................................................................57
33C Obstructing or interfering with Commonwealth
property in a Customs place ............................................58
34 No claim for compensation for loss.................................58
35 Goods imported by post ..................................................59
35A Amount payable for failure to keep dutiable goods
safely etc..........................................................................59
36 Offences for failure to keep goods safely or failure
to account for goods ........................................................60
37 Accounting for goods ......................................................63
42 Right to require security ..................................................63
43 Form of security ..............................................................65
44 General bonds may be given ...........................................65
45 Cancellation of bonds......................................................65
46 New sureties ....................................................................66
47 Form of Customs security ...............................................66
48 Effect of Customs security ..............................................67
Part IV—The importation of goods 68
Division 1A—Preliminary 68
49 Importation......................................................................68
49A Ships and aircraft deemed to be imported .......................68
49B Installations and goods deemed to be imported...............70
Division 1—Prohibited imports 72
50 Prohibition of the importation of goods...........................72
51 Prohibited imports ...........................................................74
51A Certain controlled substances taken to be
prohibited imports ...........................................................75
52 Invalidation of licence, permission etc. for false or
misleading information....................................................75
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Division 2—The boarding of ships and aircraft 76
58 Ships and aircraft to enter ports or airports......................76
58A Direct journeys between installations and external
places prohibited .............................................................77
58B Direct journeys between certain resources
installations and external places prohibited .....................80
60 Boarding stations.............................................................82
61 Facility for boarding........................................................83
61A Owner or operator of port etc. to facilitate
boarding ..........................................................................83
62 Ships to come quickly to place of unlading.....................84
63 Ship or aircraft not to be moved without authority..........84
Division 3—The report of the cargo 86
Subdivision A—General reporting requirements 86
63A Definitions.......................................................................86
64 Impending arrival report..................................................89
64AA Arrival report...................................................................91
64AAA Report of stores and prohibited goods .............................93
64AAB Notifying Customs of particulars of cargo
reporters ..........................................................................95
64AAC Report to Customs of persons engaged to unload
cargo................................................................................96
64AB Cargo reports ...................................................................97
64ABAA Outturn reports ..............................................................101
64ABAB When outturn report is to be communicated to
Customs.........................................................................102
64ABAC Explanation of shortlanded or surplus cargo .................104
64ACA Passenger reports...........................................................105
64ACB Crew reports ..................................................................108
64ACC Information does not have to be reported if it has
already been reported to the Migration Department ......110
64ACD Offence for failure to comply ........................................111
64ACE Communication of reports.............................................111
64ADAA Requirements for communicating to Customs
electronically .................................................................112
64ADA Disclosure of cargo reports to port authorities...............112
64AE Obligation to answer questions and produce
documents .....................................................................112
64AF Obligation to provide access to passenger
information....................................................................113
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64A Ships or aircraft arriving at certain places .....................116
65 Master or pilot of wrecked ship or aircraft to report......117
66 Goods derelict to be delivered to officer .......................118
67 Interference with derelict goods ....................................118
Subdivision C—The registration, rights and obligations of special
reporters 118
67EA Special reporters............................................................118
67EB Requirements for registration as a special reporter........118
67EC The making of an application ........................................121
67ED Consideration of the application....................................123
67EE Basic conditions attaching to registration as a
special reporter ..............................................................124
67EF Storage and record maintenance conditions ..................125
67EG Special mail-order house condition ...............................126
67EH Further conditions may be imposed by regulations .......126
67EI Breach of conditions of registration ..............................126
67EJ Duration of registration .................................................127
67EK Renewal of registration .................................................127
67EL CEO to allocate a special identifying code for each
special reporter ..............................................................129
67EM Cancellation of registration as special reporter..............130
Subdivision E—Registering re-mail reporters 131
67F Applying to be a re-mail reporter ..................................131
67G Registering re-mail reporters .........................................132
67H Fit and proper person test ..............................................133
67I Obligation of re-mail reporters to notify the CEO
of certain matters ...........................................................135
67J Varying etc. conditions of registration ..........................135
67K Cancelling the registration of a re-mail reporter............136
Division 4—The entry, unshipment, landing, and examination of
goods 137
Subdivision A—Preliminary 137
68 Entry of imported goods................................................137
68A Goods imported for transhipment..................................139
69 Like customable goods and excise-equivalent
goods .............................................................................139
70 Special clearance goods.................................................143
71 Information and grant of authority to deal with
goods not required to be entered....................................145
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Subdivision AA—Information and grant of authority to deal with
Subdivision AA goods 146
71AAAA Meaning of Subdivision AA goods.................................146
71AAAB Report and grant of authority to deal with
Subdivision AA goods...................................................146
71AAAC Suspension of authority to deal with Subdivision
AA goods ......................................................................147
Subdivision AB—Information and grant of authority to deal with
specified low value goods 148
71AAAD Meaning of specified low value goods...........................148
71AAAE Regulations....................................................................148
71AAAF Making a self-assessed clearance declaration................149
71AAAG Customs’ response if a self-assessed clearance
declaration is communicated separately from a
cargo report ...................................................................149
71AAAH Customs’ response if a self-assessed clearance
declaration is communicated together with a cargo
report .............................................................................150
71AAAI Authority to deal with goods covered by a
self-assessed clearance declaration................................150
71AAAJ Contents of authority to deal with specified low
value goods....................................................................151
71AAAK No authority to deal with specified low value
goods while subject to a direction to hold or
further examine .............................................................151
71AAAL No authority to deal with specified low value
goods unless duty etc. paid............................................152
71AAAM Suspension of authority to deal with specified low
value goods....................................................................153
71AAAN Cancellation of authority to deal with specified
low value goods.............................................................154
71AAAO Officer may seek further information in relation to
self-assessed clearance declaration................................155
71AAAP Withdrawal of self-assessed clearance declarations ......157
71AAAQ Further self-assessed clearance declaration not to
be given while there is an existing self-assessed
clearance declaration .....................................................158
71AAAR Effect of withdrawal of a self-assessed clearance
declaration .....................................................................158
71AAAS Annotation of self-assessed clearance declaration
by Customs for certain purposes not to constitute
withdrawal.....................................................................159
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71AAAT Manner and effect of communicating self-assessed
clearance declarations to Customs.................................159
Subdivision B—Import declarations 160
71A Making an import declaration .......................................160
71B Liability for import declaration processing charge ........162
71BA Warehoused goods declaration fee ................................162
71C Authority to deal with goods in respect of which
an import declaration has been made.............................163
71D Visual examination in presence of officer .....................167
71DA An officer may seek additional information ..................167
Subdivision D—Warehouse declarations 170
71DH Making a warehouse declaration ...................................170
71DI Liability for warehouse declaration processing
charge ............................................................................171
71DJ Authority to deal with goods in respect of which a
warehouse declaration has been made ...........................171
71DK Visual examination in presence of officer .....................175
71DL An officer may seek additional information ..................175
Subdivision E—General 178
71E Application for movement permission ..........................178
71F Withdrawal of import entries.........................................180
71G Goods not to be entered while an entry is
outstanding ....................................................................182
71H Effect of withdrawal......................................................182
71J Annotation of import entry by Customs for certain
purposes not to constitute withdrawal ...........................182
71K Manner of communicating with Customs by
document .......................................................................183
71L Manner and effect of communicating with
Customs electronically ..................................................183
71M Requirements for communicating to Customs
electronically .................................................................184
72 Failure to make entries ..................................................184
73 Breaking bulk ................................................................185
74 Officer may give directions as to storage or
movement of certain goods ...........................................186
76 Goods landed at ship’s risk etc. .....................................187
77 Repacking on wharf.......................................................187
77AA Disclosure of information to cargo reporter or
owner of goods ..............................................................187
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Division 5—Detention of goods in the public interest 189
77EA Minister may order goods to be detained ......................189
77EB Notice to person whose goods are detained...................189
77EC Detention of goods by Customs.....................................190
77ED Minister may authorise delivery of detained goods
into home consumption .................................................190
77EE Minister may authorise export of detained goods..........190
77EF When goods have been detained for 12 months ............191
Part IVA—Depots 193 77F Interpretation .................................................................193
77G Depot licences ...............................................................194
77H Application for a depot licence......................................195
77J CEO may require applicant to supply further
information....................................................................195
77K Requirements for grant of depot licence........................196
77L Granting of a depot licence............................................198
77LA Variation of places covered by depot licence ................198
77N Conditions of a depot licence—general.........................200
77P Conditions of a depot licence—imported goods............203
77Q The CEO may impose additional conditions to
which a depot licence is subject ....................................203
77R Breach of conditions of depot licence ...........................204
77S Duration of depot licences.............................................205
77T Renewal of depot licences .............................................205
77U Licence charges .............................................................206
77V Notice of intended cancellation etc. of a depot
licence ...........................................................................206
77VA Depot must not be used if depot licence is
suspended etc.................................................................210
77VB Revocation of suspension of depot licences ..................211
77VC Cancellation of depot licences.......................................211
77W Refund of depot licence charge on cancellation of
a depot licence...............................................................212
77X Collector’s powers in relation to a place that is no
longer a depot ................................................................213
77Y Collector may give directions in relation to goods
subject to Customs control ............................................214
77Z Licences cannot be transferred ......................................216
77ZA Service of notice............................................................216
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Part V—Warehouses 217 78 Interpretation .................................................................217
79 Warehouse licences .......................................................217
80 Applications for warehouse licences .............................218
80A CEO may require applicant to supply further
information....................................................................218
81 Requirements for grant of warehouse licence................219
81A Grant of a warehouse licence ........................................221
81B Variation of the place covered by a warehouse
licence ...........................................................................221
82 Conditions of warehouse licences .................................223
82A The CEO may impose additional conditions to
which a warehouse licence is subject ............................225
82B The CEO may vary the conditions to which a
warehouse licence is subject..........................................225
82C Breach of conditions of a warehouse licence.................226
83 Duration of warehouse licence ......................................226
84 Renewal of warehouse licence ......................................228
85 Fees for warehouse licences ..........................................229
86 Suspension of warehouse licences.................................230
87 Cancellation of warehouse licences...............................235
88 Service of notices ..........................................................237
89 Death of licence holder..................................................237
90 Obligations of holders of warehouse licences ...............238
91 Access to warehouses ....................................................238
92 Repacking in warehouse................................................238
93 Regauging etc. of goods ................................................239
94 Goods not worth duty may be destroyed .......................239
95 Revaluation ...................................................................239
96 Arrears of warehouse charges........................................240
96A Outwards duty free shops ..............................................240
96B Inwards duty free shops.................................................244
97 Goods for public exhibition...........................................247
98 Goods blended or packaged in warehouse.....................248
99 Entry of warehoused goods ...........................................248
100 Entry of goods without warehousing with
permission of Customs ..................................................249
101 Delivery of warehousing authority ................................250
102 Holder of licence to inform Collector of certain
matters ...........................................................................251
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102A Notices to Customs by holder of warehouse
licence ...........................................................................251
Part VAAA—Cargo terminals 253
Division 1—Preliminary 253
102B Definitions.....................................................................253
102BA Meaning of fit and proper person..................................254
Division 2—Obligations of cargo terminal operators 256
102C Notifying Customs of cargo terminal ............................256
102CA Physical security of cargo terminal and goods ..............256
102CB Movement of signs at or near cargo terminal ................257
102CC Notification requirements relating to goods ..................257
102CD Unclaimed goods...........................................................258
102CE Record keeping requirements ........................................258
102CF Fit and proper person.....................................................259
102CG Adequate training of staff ..............................................259
102CH Complying with directions ............................................260
102CI Responsibility to provide facilities and assistance.........260
102CJ CEO may impose additional obligations .......................260
102CK Offence—failure to comply with obligations or
requirements ..................................................................260
Division 3—Obligations of cargo handlers 261
102D Certain provisions of Division 2 apply..........................261
102DA Unpacking of goods in containers at cargo
terminal .........................................................................261
102DB Facilitating transhipment or export of goods.................261
102DC Using establishment identification when
communicating with Customs .......................................261
102DD CEO may impose additional obligations .......................262
102DE Offence—failure to comply with obligations or
requirements ..................................................................262
Division 4—Powers of authorised officers 263
102E General powers..............................................................263
102EA Power to make requests .................................................264
102EB Power to give directions ................................................264
Division 5—Directions to cargo terminal operators or cargo
handlers 266
102F Directions to cargo terminal operators or cargo
handlers etc....................................................................266
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102FA Offence—failure to comply with direction....................266
Part VA—Special provisions relating to beverages 268 103 Interpretation .................................................................268
104 Customable beverage imported in bulk must be
entered for warehousing ................................................268
105 Certain customable beverage not to be entered for
home consumption in bulk containers without
CEO’s approval .............................................................268
105A Delivery from Customs control of brandy, whisky
or rum............................................................................269
Part VAA—Special provisions relating to excise-equivalent
goods 270 105B Extinguishment of duty on excise-equivalent
goods .............................................................................270
105C Returns ..........................................................................270
105D GST matters ..................................................................271
105E Use of excise-equivalent goods in the manufacture
of excisable goods to occur at a dual-licensed
place ..............................................................................273
Part VB—Information about persons departing Australia 274
Division 1—Reports on departing persons 274
Subdivision A—Reports on departing persons 274
106A Ships and aircraft to which this Subdivision
applies ...........................................................................274
106B Report 48 hours before ship or aircraft is due to
depart.............................................................................274
106C Report 4 hours before ship or aircraft is due to
depart.............................................................................275
106D Report just before ship or aircraft departs .....................276
Subdivision B—Reports on matters in approved statement 277
106E Ships and aircraft to which this Subdivision
applies ...........................................................................277
106F Reports on matters in approved statement .....................277
Subdivision C—How reports under this Division are to be made 277
106G Reports to be made electronically .................................277
106H Reports to be made by document if approved
electronic system or other approved format or
method unavailable........................................................278
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106I CEO may approve different statements or forms ..........279
Division 2—Questions about departing persons 280
106J Officers may question operators about departing
persons ..........................................................................280
Part VI—The exportation of goods 281
Division 1—Prohibited exports 281
112 Prohibited exports .........................................................281
112A Certain controlled substances taken to be
prohibited exports..........................................................284
112B Invalidation of licence, permission etc. for false or
misleading information..................................................285
Division 1AA—Export of goods for a military end-use 286
112BA Notice prohibiting export ..............................................286
112BB How notices are to be given ..........................................288
112BC Statement to Parliament.................................................288
Division 1A—Directions in relation to goods for export etc. that
are subject to Customs control 289
112C Collector may give directions in relation to goods
for export etc. that are subject to Customs control ........289
112D Compliance with a direction given under
section 112C..................................................................289
Division 2—Entry and clearance of goods for export 291
Subdivision A—Preliminary 291
113 Entry of goods for export ..............................................291
113AA How an entry of goods for export is made.....................292
Subdivision B—Export declarations 293
114 Making an export declaration ........................................293
114A An officer may seek additional information ..................294
114B Confirming exporters ....................................................296
Subdivision D—General 299
114C Authority to deal with goods entered for export ............299
114CA Suspension of an authority to deal with goods
entered for export in order to verify particulars of
the goods .......................................................................301
114CB Revocation of the suspension of an authority to
deal ................................................................................302
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114CC An officer may seek additional information if an
authority to deal has been suspended.............................303
114D Goods to be dealt with in accordance with export
entry ..............................................................................304
114E Sending goods to a wharf or airport for export..............305
114F Notices to Customs by person who receives goods
at a wharf or airport for export ......................................306
115 Goods not to be taken on board without authority
to deal............................................................................307
116 What happens when goods entered for export by
an export declaration are not dealt with in
accordance with the export entry...................................308
117 Security .........................................................................309
117AA Consolidation of certain goods for export can only
occur at a prescribed place ............................................309
117A Submanifests to be communicated to Customs .............310
118 Certificate of Clearance.................................................311
118A Requirements for granting a Certificate of
Clearance in respect of certain ships or aircraft .............312
119 Communication of outward manifest to Customs .........313
119AA Application for permission to move, alter or
interfere with goods for export ......................................314
119AB Application for permission to move, alter or
interfere with goods that are no longer for export .........315
119AC Dealing with an application for a permission to
move etc. goods that are no longer for export ...............316
119A Withdrawal of entries, submanifests and manifests.......317
119B Effect of withdrawal ......................................................317
119C Change of electronic entries and change of
submanifests and manifests treated as withdrawals .......318
119D Notification of export entries, submanifests,
manifests, withdrawals and applications .......................318
119E Requirements for communicating to Customs
electronically .................................................................319
120 Shipment of goods.........................................................319
122 Time of clearance ..........................................................319
Division 3A—Examining goods for export that are not yet
subject to Customs control 320
122F Object of Division .........................................................320
122G Occupier of premises.....................................................320
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122H Consent required to enter premises and examine
goods for export ............................................................320
122J Officer must leave premises if consent withdrawn........321
122K Power to search premises for export goods ...................321
122L Power to examine export goods.....................................322
122M Power to examine documents relating to export
goods .............................................................................322
122N Power to question occupier about export goods ............322
122P Power to bring equipment to the premises.....................322
122Q Compensation................................................................322
122R Powers in this Division are additional to other
powers ...........................................................................323
Division 4—Exportation procedures after Certificate of
Clearance issued 324
123 Ship to bring to and aircraft to stop at boarding
stations ..........................................................................324
124 Master or pilot to account for missing goods ................324
125 Goods exported to be landed at proper destination........325
126 Certificate of landing.....................................................325
Division 4A—Exportation of goods to Singapore 326
126AA Declaration concerning exports to Singapore ................326
126AB Record keeping obligations ...........................................326
126AC Power to require records................................................326
126AD Power to ask questions ..................................................327
Division 4B—Exportation of textile and clothing goods to the US 328
126AE Authorised officer may request records or ask
questions........................................................................328
Division 4C—Exportation of goods to Thailand 330
126AF Definitions.....................................................................330
126AG Record keeping obligations ...........................................330
126AH Power to require records................................................330
126AI Power to ask questions ..................................................331
Division 4D—Exportation of goods to New Zealand 332
126AJA Definitions.....................................................................332
126AJB Record keeping obligations ...........................................332
126AJC Power to require records................................................333
126AJD Power to ask questions ..................................................333
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Division 4E—Exportation of goods to Chile 334
126AKA Definitions.....................................................................334
126AKB Record keeping obligations ...........................................334
126AKC Power to require records................................................334
126AKD Power to ask questions ..................................................335
Division 4F—Exportation of goods to Malaysia 336
126ALA Definitions.....................................................................336
126ALB Record keeping obligations ...........................................336
126ALC Power to require records................................................336
126ALD Power to ask questions ..................................................337
Division 4G—Exportation of goods to Korea 338
126AMA Definitions.....................................................................338
126AMB Record keeping obligations ...........................................338
126AMC Power to require records................................................338
126AMD Power to ask questions ..................................................339
Division 4H—Exportation of goods to Japan 340
126ANA Definitions.....................................................................340
126ANB Record keeping obligations ...........................................340
126ANC Power to require records................................................340
126AND Power to ask questions ..................................................341
Division 5—Miscellaneous 342
126A Export of installations ...................................................342
126B Export of goods from installations ................................342
126C Size of exporting vessel.................................................342
Part VIA—Electronic communications 344 126D CEO to maintain information systems...........................344
126DA Communications standards and operation .....................344
126DB Authentication of certain electronic
communications ............................................................344
126DC Records of certain electronic communications ..............345
126DD Authentication, records and Electronic
Transactions Act 1999...................................................346
126E Communication to Customs when information
system is temporarily inoperative..................................346
126F Payment to Customs when information system is
temporarily inoperative .................................................347
126G Meaning of temporarily inoperative..............................347
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Part VII—Ships’ stores and aircraft’s stores 348 127 Use of ships’ and aircraft’s stores..................................348
128 Unshipment of ships’ and aircraft’s stores ....................349
129 Ships’ and aircraft’s stores not to be taken on
board without approval..................................................349
130 Ship’s and aircraft’s stores exempt from duty ...............351
130A Entry not required for ship’s or aircraft’s stores ............351
130B Payment of duty on ship’s or aircraft’s stores ...............351
130C Interpretation .................................................................352
Part VIII—The duties 354
Division 1—The payment and computation of duties generally 354
131A Fish caught by Australian ships.....................................354
131AA Special provisions for goods taken to Joint
Petroleum Development Area .......................................354
131B Liability of Commonwealth authorities to pay
duties of Customs ..........................................................355
132 Rate of import duty .......................................................355
132AA When import duty must be paid ....................................356
132A Prepayment of duty .......................................................357
132B Declared period quotas—effect on rates of import
duty................................................................................358
132C Revocation and variation of quota orders ......................360
132D Service of quota orders etc. ...........................................361
133 Export duties .................................................................361
134 Weights and measures ...................................................362
135 Proportion......................................................................362
136 Manner of fixing duty....................................................362
137 Manner of determining volumes of, and fixing
duty on, beer..................................................................362
142 Measurement for duty ...................................................364
145 Value of goods sold.......................................................364
148 Derelict goods dutiable..................................................365
149 Duty on goods in report of cargo that are not
produced or landed ........................................................365
150 Samples .........................................................................365
152 Alterations to agreements where duty altered................365
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Division 1AA—Calculation of duty on certain alcoholic
beverages 367
153AA Meaning of alcoholic beverage .....................................367
153AB Customs duty to be paid according to labelled
alcoholic strength of prescribed alcoholic
beverages.......................................................................367
153AC Rules for working out strength of prescribed
alcoholic beverages .......................................................368
153AD Obscuration ...................................................................369
Division 1A—Rules of origin of preference claim goods 370
153A Purpose of Division .......................................................370
153B Definitions.....................................................................370
153C Total expenditure of factory on materials......................372
153D Allowable expenditure of factory on materials..............373
153E Calculation of the cost of materials received at a
factory ...........................................................................376
153F Allowable expenditure of factory on labour ..................378
153G Allowable expenditure of factory on overheads ............379
153H Unmanufactured goods..................................................379
153L Manufactured goods originating in Papua New
Guinea or a Forum Island Country ................................379
153LA Modification of section 153L in special
circumstances ................................................................380
153M Manufactured goods originating in a particular
Developing Country ......................................................382
153N Manufactured goods originating in a Developing
Country but not in any particular Developing
Country..........................................................................382
153NA Manufactured goods originating in a Least
Developed Country........................................................382
153P Manufactured goods originating in Canada...................383
153Q Manufactured goods originating in a country that
is not a preference country ............................................384
153R Are goods commercially manufactured in
Australia? ......................................................................385
153S Rule against double counting ........................................386
Division 1B—Rules of origin of goods claimed to be the produce
or manufacture of Singapore 387
Subdivision A—Preliminary 387
153U Purpose of this Division ................................................387
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153UA Definitions.....................................................................387
153UB Rule against double counting ........................................389
153UC CEO may determine cost of certain input, material
etc. .................................................................................390
Subdivision B—Rules of origin of goods claimed to be the produce
or manufacture of Singapore 390
153V Goods claimed to be the produce or manufacture
of Singapore ..................................................................390
153VA Goods wholly manufactured in Singapore.....................391
153VB Goods partly manufactured in Singapore ......................391
153VC Reduction of the required percentage of allowable
cost to manufacture in unforeseen circumstances..........393
153VD Changing the required percentage of allowable
cost to manufacture in exceptional circumstances .........395
153VE Certificate of Origin requirements.................................396
153VF Consignment requirements ............................................397
Subdivision C—Allowable cost to manufacture 397
153W Allowable cost to manufacture ......................................397
153WA Allowable expenditure by principal manufacturer
on materials ...................................................................397
153WB Allowable expenditure by principal manufacturer
on labour........................................................................399
153WC Allowable expenditure by principal manufacturer
on overheads..................................................................399
Subdivision D—Total cost to manufacture 400
153X Total cost to manufacture ..............................................400
153XA Total expenditure by principal manufacturer on
materials ........................................................................400
153XB Total expenditure by principal manufacturer on
overseas processing costs ..............................................401
Division 1C—US originating goods 402
Subdivision A—Preliminary 402
153Y Simplified outline..........................................................402
153YA Interpretation .................................................................403
Subdivision B—Goods wholly obtained or produced entirely in
the US 407
153YB Goods wholly obtained or produced entirely in the
US .................................................................................407
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Subdivision C—Goods produced entirely in the US or in the US
and Australia exclusively from originating
materials 408
153YC Goods produced entirely in the US or in the US
and Australia exclusively from originating
materials ........................................................................408
Subdivision D—Goods (except clothing and textiles) produced
entirely in the US or in the US and Australia from
non-originating materials 408
153YD Simplified outline..........................................................408
153YE Goods (except clothing and textiles) produced
entirely in the US or in the US and Australia from
non-originating materials...............................................409
153YF Goods that are chemicals, plastics or rubber .................411
Subdivision E—Goods that are clothing or textiles produced
entirely in the US or in the US and Australia from
non-originating materials 412
153YG Simplified outline..........................................................412
153YH Goods that are clothing or textiles produced
entirely in the US or in the US and Australia from
non-originating materials...............................................412
153YI Goods that are clothing and textiles classified to
Chapter 62 of the Harmonized System..........................415
Subdivision F—Other US originating goods 416
153YJ Standard accessories, spare parts and tools ...................416
Subdivision G—Packaging materials and containers 416
153YK Packaging materials and containers...............................416
Subdivision H—Consignment 417
153YL Consignment .................................................................417
Division 1D—Thai originating goods 418
Subdivision A—Preliminary 418
153Z Simplified outline..........................................................418
153ZA Interpretation .................................................................418
Subdivision B—Wholly obtained goods of Thailand 420
153ZB Wholly obtained goods of Thailand ..............................420
Subdivision C—Goods produced entirely in Thailand or in
Thailand and Australia 422
153ZC Simplified outline..........................................................422
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153ZD Goods produced entirely in Thailand or in
Thailand and Australia ..................................................422
153ZE Goods that are chemicals, plastics or rubber .................424
Subdivision D—Other Thai originating goods 424
153ZF Standard accessories, spare parts and tools ...................424
Subdivision E—Packaging materials and containers 425
153ZG Packaging materials and containers...............................425
Subdivision F—Consignment 426
153ZH Consignment .................................................................426
Division 1E—New Zealand originating goods 427
Subdivision A—Preliminary 427
153ZIA Simplified outline..........................................................427
153ZIB Interpretation .................................................................428
Subdivision B—Goods wholly obtained or produced in New
Zealand or New Zealand and Australia 430
153ZIC Goods wholly obtained or produced in New
Zealand or New Zealand and Australia .........................430
Subdivision C—Goods produced in New Zealand or New Zealand
and Australia from originating materials 432
153ZID Goods produced in New Zealand or New Zealand
and Australia from originating materials .......................432
Subdivision D—Goods produced in New Zealand or New Zealand
and Australia from non-originating materials 432
153ZIE Goods produced in New Zealand or New Zealand
and Australia from non-originating materials................432
153ZIF Packaging materials and containers...............................434
Subdivision E—Goods that are standard accessories, spare parts
or tools 434
153ZIG Goods that are standard accessories, spare parts or
tools...............................................................................434
Subdivision F—Goods wholly manufactured in New Zealand 435
153ZIH Goods wholly manufactured in New Zealand ...............435
Subdivision G—Non-qualifying operations 435
153ZIJ Non-qualifying operations.............................................435
Subdivision H—Consignment 436
153ZIK Consignment .................................................................436
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Division 1F—Chilean originating goods 437
Subdivision A—Preliminary 437
153ZJA Simplified outline..........................................................437
153ZJB Interpretation .................................................................438
Subdivision B—Wholly obtained goods of Chile 440
153ZJC Wholly obtained goods of Chile....................................440
Subdivision C—Goods produced in Chile from originating
materials 441
153ZJD Goods produced in Chile from originating
materials ........................................................................441
Subdivision D—Goods produced in Chile, or Chile and Australia,
from non-originating materials 442
153ZJE Goods produced in Chile, or Chile and Australia,
from non-originating materials ......................................442
153ZJF Packaging materials and containers...............................445
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information resources 445
153ZJG Goods that are accessories, spare parts, tools or
instructional or other information resources ..................445
Subdivision F—Non-qualifying operations 446
153ZJH Non-qualifying operations.............................................446
Subdivision G—Consignment 446
153ZJI Consignment .................................................................446
Division 1G—ASEAN-Australia-New Zealand (AANZ)
originating goods 448
Subdivision A—Preliminary 448
153ZKA Simplified outline..........................................................448
153ZKB Interpretation .................................................................449
Subdivision B—Wholly obtained goods of a Party 452
153ZKC Wholly obtained goods of a Party .................................452
Subdivision C—Goods produced from originating materials 453
153ZKD Goods produced from originating materials ..................453
Subdivision D—Goods produced from non-originating materials 453
153ZKE Goods produced from non-originating materials
and classified in the tariff table......................................453
153ZKF Goods produced from non-originating materials
and not classified in the tariff table................................456
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153ZKG Non-qualifying operations or processes ........................458
153ZKH Packaging materials and containers...............................459
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information materials 459
153ZKI Goods that are accessories, spare parts, tools or
instructional or other information materials ..................459
Subdivision F—Consignment 460
153ZKJ Consignment .................................................................460
Division 1H—Malaysian originating goods 461
Subdivision A—Preliminary 461
153ZLA Simplified outline..........................................................461
153ZLB Interpretation .................................................................462
Subdivision B—Goods wholly obtained or produced in Malaysia
or in Malaysia and Australia 465
153ZLC Goods wholly obtained or produced in Malaysia or
in Malaysia and Australia ..............................................465
Subdivision C—Goods produced in Malaysia, or in Malaysia and
Australia, from originating materials 466
153ZLD Goods produced in Malaysia, or in Malaysia and
Australia, from originating materials.............................466
Subdivision D—Goods produced in Malaysia, or in Malaysia and
Australia, from non-originating materials 467
153ZLE Goods produced in Malaysia, or in Malaysia and
Australia, from non-originating materials .....................467
153ZLF Packaging materials and containers...............................469
153ZLG Non-qualifying operations.............................................470
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information materials 470
153ZLH Goods that are accessories, spare parts, tools or
instructional or other information materials ..................470
Subdivision F—Consignment 471
153ZLI Consignment .................................................................471
Division 1J—Korean originating goods 472
Subdivision A—Preliminary 472
153ZMA Simplified outline of this Division ................................472
153ZMB Interpretation .................................................................472
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Subdivision B—Goods wholly obtained in Korea or in Korea and
Australia 475
153ZMC Goods wholly obtained in Korea or in Korea and
Australia ........................................................................475
Subdivision C—Goods produced in Korea, or in Korea and
Australia, from originating materials 477
153ZMD Goods produced in Korea, or in Korea and
Australia, from originating materials.............................477
Subdivision D—Goods produced in Korea, or in Korea and
Australia, from non-originating materials 478
153ZME Goods produced in Korea, or in Korea and
Australia, from non-originating materials .....................478
153ZMF Packaging materials and containers...............................480
Subdivision E—Non-qualifying operations 481
153ZMG Non-qualifying operations.............................................481
Subdivision F—Other matters 481
153ZMH Consignment .................................................................481
153ZMI Outward processing zones on the Korean
Peninsula .......................................................................482
Division 1K—Japanese originating goods 483
Subdivision A—Preliminary 483
153ZNA Simplified outline of this Division ................................483
153ZNB Interpretation .................................................................483
Subdivision B—Goods wholly obtained in Japan 486
153ZNC Goods wholly obtained in Japan....................................486
Subdivision C—Goods produced in Japan from originating
materials 488
153ZND Goods produced in Japan from originating
materials ........................................................................488
Subdivision D—Goods produced in Japan, or in Japan and
Australia, from non-originating materials 488
153ZNE Goods produced in Japan, or in Japan and
Australia, from non-originating materials .....................488
153ZNF Packaging materials and containers...............................490
153ZNG Non-qualifying operations.............................................491
Subdivision E—Consignment 492
153ZNH Consignment .................................................................492
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Division 2—Valuation of imported goods 493
154 Interpretation .................................................................493
155 Interpretation—Buying commission .............................513
156 Interpretation—Identical goods and similar goods........514
157 Interpretation—Royalties ..............................................516
158 Interpretation—Transportation costs .............................517
159 Value of imported goods ...............................................519
160 Inability to determine a value of imported goods
by reason of insufficient or unreliable information .......521
161 Transaction value ..........................................................522
161A Identical goods value.....................................................523
161B Similar goods value .......................................................524
161C Deductive (contemporary sales) value...........................525
161D Deductive (later sales) value .........................................528
161E Deductive (derived goods sales) value ..........................530
161F Computed value.............................................................532
161G Fall-back value ..............................................................533
161H When transaction value unable to be determined ..........534
161J Value of goods to be in Australian currency .................537
161K Owner to be advised of value of goods .........................539
161L Review of determinations and other decisions ..............540
Division 3—Payment and recovery of deposits, refunds, unpaid
duty etc. 542
162 Delivery of goods upon giving of security or
undertaking for payment of duty, GST and luxury
car tax............................................................................542
162A Delivery of goods on the giving of a general
security or undertaking for payment of duty, GST
and luxury car tax ..........................................................543
162AA Applications to deal with goods imported
temporarily without duty ...............................................547
162B Pallets used in international transport............................548
163 Refunds etc. of duty.......................................................548
164B Refunds of export duty ..................................................550
165 Recovery of unpaid duty etc. .........................................550
165A Refunds etc. may be applied against unpaid duty..........552
166 No refund if duty altered ...............................................552
Division 4—Disputes as to duty 553
167 Payments under protest .................................................553
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Part IX—Drawbacks 555 168 Drawbacks of import duty .............................................555
Part X—The coasting trade 556 175 Goods not to be transferred between certain
vessels ...........................................................................556
Part XI—Agents and customs brokers 561
Division 1—Preliminary 561
180 Interpretation .................................................................561
Division 2—Rights and liabilities of agents 563
181 Authorised agents ..........................................................563
182 Authority to be produced...............................................564
183 Agents personally liable ................................................564
183A Principal liable for agents acting ...................................565
Division 3—Licensing of customs brokers 566
183B Interpretation .................................................................566
183C Grant of licence .............................................................566
183CA Application for licence ..................................................566
183CB Reference of application to Committee .........................567
183CC Requirements for grant of licence .................................568
183CD Eligibility to be nominee ...............................................570
183CE Original endorsement on licence ...................................570
183CF Variation of licences......................................................571
183CG Licence granted subject to conditions............................571
183CGA The CEO may impose additional conditions to
which a broker’s licence is subject ................................574
183CGB The CEO may vary the conditions to which a
broker’s licence is subject .............................................574
183CGC Breach of conditions of a broker’s licence ....................575
183CH Duration of licence ........................................................575
183CJ Renewal of licence ........................................................576
183CK Security .........................................................................576
183CL Fees ...............................................................................578
183CM Nominees.......................................................................578
183CN Removal of nominee .....................................................578
183CP Notice to nominate new nominee ..................................579
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Division 4—Suspension, revocation and non-renewal of licences 580
183CQ Investigation of matters relating to a broker’s
licence ...........................................................................580
183CR Interim suspension by CEO...........................................582
183CS Powers of CEO..............................................................582
183CT Effect of suspension ......................................................583
183CU Service of notices ..........................................................584
Division 5—National Customs Brokers Licensing Advisory
Committee 585
183D National Customs Brokers Licensing Advisory
Committee .....................................................................585
183DA Constitution of Committee ............................................585
183DB Remuneration and allowances .......................................586
183DC Acting Chair ..................................................................586
183DD Deputy member .............................................................587
183E Procedure of Committees ..............................................587
183F Evidence........................................................................588
183G Proceedings in private ...................................................588
183H Determination of questions before a Committee ...........588
183J Customs broker affected by investigations to be
given notice ...................................................................588
183K Summoning of witnesses ...............................................589
183L Service of notices and summonses ................................589
183N Committee may examine upon oath or affirmation .......590
183P Offences by witness.......................................................590
183Q Statements by witness ...................................................591
183R Witness fees ..................................................................591
183S Representation by counsel etc. ......................................591
183T Protection of members...................................................592
183U Protection of barristers, witnesses etc............................592
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ComLaw Authoritative Act C2015C00153
Introductory Part I
Section 1
Customs Act 1901 1
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
An Act relating to the Customs
Part I—Introductory
1 Short title
This Act may be cited as the Customs Act 1901.
2 Commencement
This Act shall commence on a day to be fixed by Proclamation.
4 Definitions
(1) In this Act except where otherwise clearly intended:
Adjacent area means an adjacent area in respect of a State, of the
Northern Territory or of the Territory of the Ashmore and Cartier
Islands, as determined in accordance with section 5 of the Sea
Installations Act.
Aircraft includes aeroplanes, seaplanes, airships, balloons or any
other means of aerial locomotion.
aircraft identification powers has the same meaning as in the
Maritime Powers Act 2013.
Airport means an airport appointed under section 15.
Airport owner includes the occupier of an airport.
Airport shop goods means:
(a) goods declared by the regulations to be airport shop goods
for the purposes of section 96B; or
(b) goods included in a class of goods declared by the
regulations to be a class of airport shop goods for the
purposes of that section.
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Section 4
2 Customs Act 1901
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Answer questions means that the person on whom the obligation of
answering questions is cast shall to the best of his or her
knowledge, information, and belief truly answer all questions on
the subject mentioned that an officer of Customs shall ask.
approved form means a form approved under section 4A.
approved statement means a statement approved under section 4A.
AQIS means the operating group within the Department of Primary
Industries and Energy having responsibility in relation to the
administration of the Quarantine Act 1908.
arrival means:
(a) in relation to a ship—the securing of the ship in a port, or
(b) in relation to an aircraft—the aircraft coming to a stop after
landing.
assessed GST has the meaning given by the GST Act.
assessed luxury car tax has the meaning given by the Luxury Car
Tax Act.
assessed wine tax has the meaning given by the Wine Tax Act.
Australia does not include the external Territories.
Australian aircraft means an aircraft that:
(a) is an Australian aircraft as defined in the Civil Aviation Act
1988; or
(b) is not registered under the law of a foreign country and is
either wholly owned by, or solely operated by:
(i) one or more residents of Australia; or
(ii) one or more Australian nationals; or
(iii) one or more residents of Australia and one or more
Australian nationals.
For the purposes of this definition, Australian national and
resident of Australia have the same meanings as in the Shipping
Registration Act 1981.
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Section 4
Customs Act 1901 3
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Australian resources installation means a resources installation
that is deemed to be part of Australia because of the operation of
section 5C.
Australian seabed means so much of the seabed adjacent to
Australia (other than the seabed within the Joint Petroleum
Development Area) as is:
(a) within the area comprising:
(i) the areas described in Schedule 1 to the Offshore
Petroleum and Greenhouse Gas Storage Act 2006; and
(ii) the Coral Sea area; and
(b) part of:
(i) the seabed beneath the coastal area; or
(ii) the continental shelf of Australia.
Australian sea installation means a sea installation that is deemed
to be part of Australia because of the operation of section 5C.
Australian ship means a ship that:
(a) is an Australian ship as defined in the Shipping Registration
Act 1981; or
(b) is not registered under the law of a foreign country and is
either wholly owned by, or solely operated by:
(i) one or more residents of Australia; or
(ii) one or more Australian nationals; or
(iii) one or more residents of Australia and one or more
Australian nationals.
For the purposes of this definition, Australian national and
resident of Australia have the same meanings as in the Shipping
Registration Act 1981.
Australian waters means:
(a) in relation to a resources installation—waters above the
Australian seabed; and
(b) in relation to a sea installation—waters comprising all of the
adjacent areas and the coastal area.
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Section 4
4 Customs Act 1901
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authorised officer, in relation to a section of this Act, means an
officer of Customs authorised in writing by the CEO to exercise
the powers or perform the functions of an authorised officer under
that section.
Note: See also subsection (1A).
authorising officer has the same meaning as in the Maritime
Powers Act 2013.
Authority to deal means:
(a) in relation to goods the subject of an export declaration—an
authority of the kind mentioned in paragraph 114C(1)(a); or
(b) in relation to goods the subject of an import declaration—an
authority of the kind referred to in subsection 71C(4); or
(d) in relation to goods the subject of a warehouse declaration—
an authority of the kind referred to in subsection 71DJ(4); or
(e) in relation to goods that are Subdivision AA goods within the
meaning of section 71AAAA or that are specified low value
goods within the meaning of section 71AAAD—an authority
under section 71.
Beer means any liquor on which, under the name of beer, any duty
of Customs imposed by the Parliament is payable.
Blending means a mixing together of 2 or more substances in order
to obtain a commercial product.
border controlled drug has the same meaning as in Part 9.1 of the
Criminal Code.
border controlled plant has the same meaning as in Part 9.1 of the
Criminal Code.
border controlled precursor has the same meaning as in Part 9.1 of
the Criminal Code.
Brought into physical contact has the same meaning as in the Sea
Installations Act.
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Section 4
Customs Act 1901 5
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by authority means by the authority of the officer of Customs
doing duty in the matter in relation to which the expression is used.
cargo report means a report under section 64AB that is made in
respect of the cargo to be unloaded from, or kept on board, a ship
at a port or an aircraft at an airport.
cargo reporter, in relation to a ship or aircraft and in relation to a
particular voyage or flight, means:
(a) the operator or charterer of the ship or aircraft; or
(b) a slot charterer in respect of the ship; or
(c) a freight forwarder in respect of the ship or aircraft;
for the voyage or flight.
Carriage includes vehicles and conveyances of all kinds.
Carry, for the purposes of Division 1B of Part XII, has the
meaning given by subsection (19).
child: without limiting who is a child of a person for the purposes
of this Act, each of the following is the child of a person:
(a) an adopted child or exnuptial child of the person;
(b) someone who is a child of the person within the meaning of
the Family Law Act 1975.
CEO means the Chief Executive Officer of Customs.
Charter of the United Nations means the Charter of the United
Nations, done at San Francisco on 26 June 1945 [1945] ATS 1.
Note: The text of the Charter of the United Nations is set out in Australian
Treaty Series 1945 No. 1. In 2007, the text of a Convention in the
Australian Treaty Series was accessible through the Australian
Treaties Library on the AustLII website (www.austlii.edu.au).
Coastal area means the area comprising the waters of:
(a) the territorial sea of Australia; and
(b) the sea on the landward side of the territorial sea of Australia
and not within the limits of a State or an internal Territory.
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Section 4
6 Customs Act 1901
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commercial document, in relation to goods, means a document or
other record prepared in the ordinary course of business for the
purposes of a commercial transaction involving the goods or the
carriage of the goods, but does not include a record of any
electronic transmission to or from Customs:
(a) in respect of an import declaration, or warehouse declaration,
relating to the goods or the withdrawal of such an import
declaration or warehouse declaration; or
(b) in respect of an export entry, submanifest, or outward
manifest, relating to the goods or in respect of the withdrawal
of such an entry, submanifest or manifest.
Commissioner means the Commissioner of the Anti-Dumping
Commission continued in existence under section 269SMB.
Commissioner of Police means the Commissioner of Police
referred to in section 6 of the Australian Federal Police Act 1979,
and includes an acting Commissioner of Police.
Commission staff member means a member of the staff assisting
the Commissioner as mentioned in subsection 269SMQ(1).
Commonwealth aircraft means an aircraft that is in the service of
the Commonwealth and displaying the prescribed ensign or
prescribed insignia.
Commonwealth authority means an authority or body established
for a purpose of the Commonwealth by or under a law of the
Commonwealth (including an Ordinance of the Australian Capital
Territory).
Commonwealth ship means a ship that is in the service of the
Commonwealth and flying the prescribed ensign.
Container means a container within the meaning of the Customs
Convention on Containers, 1972 signed in Geneva on 2 December
1972, as affected by any amendment of the Convention that has
come into force.
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Section 4
Customs Act 1901 7
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Coral Sea area has the same meaning as in section 7 of the
Offshore Petroleum and Greenhouse Gas Storage Act 2006.
Country includes territory or other place, but does not include an
Australian resources installation or an Australian sea installation.
Customs Acts means this Act and any instruments (including rules,
regulations or by-laws) made under this Act and any other Act, and
any instruments (including rules, regulations or by-laws) made
under any other Act, relating to customs in force within the
Commonwealth or any part of the Commonwealth.
customs broker means a customs broker within the meaning of
Part XI.
Customs-related law has the meaning given by section 4B.
Customs Tariff means an Act imposing duties of customs, and
includes such an Act that has not come into operation.
data includes:
(a) information in any form; or
(b) any program (or part of a program).
Days does not include Sundays or holidays.
Defence Minister means the Minister administering section 1 of
the Defence Act 1903.
depot operator means a person who holds a depot licence as
defined by subsection 77F(1).
Deputy Commissioner of Police means a Deputy Commissioner of
Police referred to in section 6 of the Australian Federal Police Act
1979, and includes:
(a) an acting Deputy Commissioner of Police; and
(b) a member of the Australian Federal Police authorized in
writing by the Commissioner of Police to act on behalf of the
Australian Federal Police for the purposes of this Act.
designated place means:
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Part I Introductory
Section 4
8 Customs Act 1901
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(a) a port, airport or wharf that is appointed, and the limits of
which are fixed, under section 15; or
(aa) a place to which a ship or aircraft has been brought because
of stress of weather or other reasonable cause as mentioned
in subsection 58(1), while that ship or aircraft remains at that
place; or
(b) a place that is the subject of a permission under
subsection 58(2) while the ship or aircraft to which the
permission relates remains at that place; or
(c) a boarding station that is appointed under section 15; or
(d) a place from which a ship or aircraft that is the subject of a
permission under section 175 is required to depart, between
the grant of that permission and the departure of the ship or
aircraft; or
(e) a place to which a ship or aircraft that is the subject of a
permission under section 175 is required to return, while that
ship or aircraft remains at that place; or
(f) a section 234AA place that is not a place, or a part of a place,
referred to in paragraph (a), (aa), (b), (c), (d) or (e).
Detention officer means:
(a) for the purposes of Subdivision A of Division 1B of
Part XII—an officer of Customs who is a detention officer
because of a declaration under subsection 219ZA(1); or
(b) for the purposes of Subdivision B of that Division—an
officer of Customs who is a detention officer because of a
declaration under subsection 219ZA(2); or
(c) for the purposes of Subdivision C of that Division—an
officer of Customs who is a detention officer because of a
declaration under subsection 219ZA(3).
Detention place means:
(a) for the purposes of Subdivision B of Division 1B of
Part XII—a place that is a detention place because of
subsection 219ZB(1); and
(b) for the purposes of Subdivision C of that Division—a place
that is a detention place because of subsection 219ZB(2).
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Division 1B Judge means:
(a) a Judge of the Federal Court of Australia, of the Supreme
Court of the Australian Capital Territory, or of the Family
Court of Australia, in relation to whom a consent under
subsection 219RA(1) and a nomination under
subsection 219RA(2) are in force; or
(b) a Judge of the Supreme Court of a State to whom an
appropriate arrangement under subsection 11(1) applies; or
(c) a Judge of the Supreme Court of the Northern Territory who
is not a Judge referred to in paragraph (a) and to whom an
appropriate arrangement under subsection 11(2) applies.
Division 1B Magistrate means:
(a) a Magistrate of the Australian Capital Territory; or
(b) a Magistrate of a State to whom an appropriate arrangement
under subsection 11(1) applies; or
(c) a Magistrate of the Northern Territory to whom an
appropriate arrangement under subsection 11(2) applies.
documents include:
(a) any paper or other material on which there is writing; and
(b) any paper or other material on which there are marks, figures,
symbols or perforations having a meaning for persons
qualified to interpret them; and
(c) any paper or other material on which a photographic image
or any other image is recorded; and
(d) any article or material from which sounds, images or writing
is capable of being produced with or without the aid of a
computer or of some other device.
Drawback includes bounty or allowance.
Dutiable goods includes all goods in respect of which any duty of
Customs is payable.
Duty means duty of Customs.
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electronic, in relation to a communication, means the transmission
of the communication by computer.
Environment related activity has the same meaning as in the Sea
Installations Act.
excisable goods has the same meaning as in the Excise Act 1901.
excise-equivalent goods means goods prescribed by the regulations
for the purposes of this definition.
export declaration means an export declaration communicated to
Customs by document or electronically as mentioned in
section 114.
export entry means an entry of goods for export made as
mentioned in section 113AA.
Export entry advice means a communication, in respect of an
export entry, that is made in the manner, and has the form,
specified in regulations made for the purpose of
subsection 114C(1).
export entry advice means an export entry advice given under
subsection 114C(1).
External place means:
(a) a Territory other than an internal Territory; or
(b) a foreign country.
External search, in relation to a person, means a search of the
body of, and of anything worn by, the person:
(a) to determine whether the person is carrying any prohibited
goods; and
(b) to recover any such goods;
but does not include an internal examination of the person’s body.
Finance Minister means the Minister administering the Public
Governance, Performance and Accountability Act 2013.
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foreign aircraft means an aircraft that is not an Australian aircraft.
foreign ship means a ship that is not an Australian ship.
frisk search means:
(a) a search of a person conducted by quickly running the hands
over the person’s outer garments; and
(b) an examination of anything worn or carried by the person
that is conveniently and voluntarily removed by the person.
fuel means goods of a kind that fall within a classification in
subheading 2707, 2709 or 2710 of Schedule 3 to the Customs
Tariff.
gaseous fuel means compressed natural gas, liquefied natural gas
or liquefied petroleum gas.
Gazette notice means a notice signed by the Minister and published
in the Gazette.
goods means movable personal property of any kind and, without
limiting the generality of the expression, includes documents,
vessels and aircraft.
Goods under drawback includes all goods in respect of which any
claim for drawback has been made.
GST has the meaning given by section 195-1 of the GST Act.
GST Act means the A New Tax System (Goods and Services Tax)
Act 1999.
identity card means an identity card issued under section 4C for
the purposes of the provision in which the expression is used.
import declaration means an import declaration communicated to
Customs by document or electronically as mentioned in
section 71A.
import declaration advice means an import declaration advice
given under subsection 71C(1).
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import declaration processing charge means import declaration
processing charge payable as set out in section 71B.
import duty means duty imposed on goods imported into Australia.
import entry means an entry of goods for home consumption made
as mentioned in subsection 68(3A) or an entry of goods for
warehousing made as mentioned in subsection 68(3B).
import entry advice means an import declaration advice or a
warehouse declaration advice.
infringement notice has the meaning given by subsection 243X(1).
In need of protection has the meaning given by subsection (20).
Installation means:
(a) a resources installation; or
(b) a sea installation.
internal medical search means an internal search carried out under
section 219Z (internal medical search by medical practitioner).
internal non-medical scan means an internal search carried out
under section 219SA (internal non-medical scan using prescribed
equipment).
internal search of a person:
(a) means an examination (including an internal examination) of
the person’s body to determine whether the person is
internally concealing a substance or thing; and
(b) in the case of an internal medical search—includes the
recovery of any substance or thing suspected on reasonable
grounds to be so concealed.
Joint Petroleum Development Area has the same meaning as in
the Petroleum (Timor Sea Treaty) Act 2003.
Justice means any Justice of the Peace having jurisdiction in the
place.
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Lawyer means a person who has been admitted in a State or
Territory to practise as a barrister, as a solicitor or as a barrister and
solicitor and whose right so to practise is not suspended or has not
been cancelled.
Lighter includes a craft of every description used for the carriage
of goods in a port.
like customable goods means goods that are prescribed by the
regulations for the purposes of this definition.
low value cargo has the same meaning as in section 63A.
luxury car tax has the meaning given by section 27-1 of the
Luxury Car Tax Act.
Luxury Car Tax Act means the A New Tax System (Luxury Car
Tax) Act 1999.
maritime officer has the same meaning as in the Maritime Powers
Act 2013.
Master means:
(a) in relation to a ship (not being an installation)—the person in
charge or command of the ship; and
(b) in relation to an installation—the person in charge of the
installation;
but does not include a pilot or Government officer.
Medical practitioner means any person registered or licensed as a
medical practitioner under a law of a State or Territory that
provides for the registration or licensing of medical practitioners.
Member of the Australian Federal Police includes a special
member of the Australian Federal Police.
monitoring powers has the meaning given by section 214AB.
month means one of the 12 months of the calendar year.
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Movement application means an application made under
section 71E for permission to move goods that are, or will be,
subject to Customs control.
Narcotic goods means goods that consist of a narcotic substance.
Narcotic-related goods means:
(a) narcotic goods;
(b) moneys within the meaning of section 229A to which that
section applies or is believed by the person in possession of
the moneys to apply;
(c) goods within the meaning of section 229A to which that
section applies or is believed by the person in possession of
the goods to apply; or
(d) ships, aircraft, vehicles or animals that are, or are believed by
the person in possession of them to be, forfeited goods by
reason of having been used in the unlawful importation,
exportation or conveyance of prohibited imports, or
prohibited exports, that are narcotic goods.
narcotic substance means a border controlled drug or a border
controlled plant.
Natural resources means the mineral and other non-living
resources of the seabed and its subsoil.
Officer means an officer of Customs.
Officer of Customs means a person:
(a) employed in the Customs; or
(b) authorised in writing by the CEO under this Act to perform
all of the functions of an officer of Customs; or
(ba) who from time to time holds, occupies, or performs the duties
of an office or position (whether or not in or for the
Commonwealth) specified in writing by the CEO under this
Act for the purposes of this paragraph, even if the office or
position does not come into existence until after the CEO has
specified it;
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and includes:
(c) in relation to a provision of a Customs Act—a person:
(i) authorised in writing by the CEO under this Act to
perform the functions of an officer of Customs under
that provision; or
(ii) who from time to time holds, occupies, or performs the
duties of an office or position (whether or not in or for
the Commonwealth) specified in writing by the CEO
under this Act in relation to that provision, even if the
office or position does not come into existence until
after the CEO has specified it; or
(d) in relation to a power conferred by a provision of a Customs
Act—a person:
(i) authorised in writing by the CEO under this Act to
perform the functions of an officer of Customs in
relation to the exercise of that power; or
(ii) who from time to time holds, occupies, or performs the
duties of an office or position (whether or not in or for
the Commonwealth) specified in writing by the CEO
under this Act in relation to the exercise of that power,
even if the office or position does not come into
existence until after the CEO has specified it.
operator of a ship or aircraft for a particular voyage or flight
means:
(a) the shipping line or airline responsible for the operation of
the ship or aircraft for the voyage or flight; or
(b) if there is no such shipping line or airline, or no such
shipping line or airline that is represented by a person in
Australia—the master of the ship or the pilot of the aircraft.
outturn report means a report under section 64ABAA.
Overseas resources installation means an off-shore installation
that:
(a) is in Australian waters; and
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(b) has been brought into Australian waters from a place outside
the outer limits of Australian waters;
but does not include an Australian resources installation.
Overseas sea installation means a sea installation that:
(a) is in an adjacent area or a coastal area; and
(b) has been brought into the adjacent area or coastal area, as the
case may be, from a place outside the outer limits of
Australian waters;
but does not include an Australian sea installation.
Owner in respect of goods includes any person (other than an
officer of Customs) being or holding himself or herself out to be
the owner, importer, exporter, consignee, agent, or person
possessed of, or beneficially interested in, or having any control of,
or power of disposition over the goods.
owner, in respect of a ship or aircraft, includes a charterer of the
ship or aircraft or a slot charterer or freight forwarder responsible
for the transportation of goods on the ship or aircraft.
Package includes every means by which goods for carriage may be
cased covered enclosed contained or packed.
Pallet means a pallet within the meaning of the European
Convention on Customs Treatment of Pallets used in International
Transport signed in Geneva on 9 December 1960, as affected by
any amendment of the Convention that has come into force.
parent: without limiting who is a parent of a person for the
purposes of this Act, someone is the parent of a person if the
person is his or her child because of the definition of child in this
subsection.
Pilot means the person in charge or command of any aircraft.
Place includes ship or aircraft.
place outside Australia includes:
(a) the waters in the Joint Petroleum Development Area; or
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(b) a resources installation in the Joint Petroleum Development
Area;
but does not include:
(c) any other area of waters outside Australia; or
(d) any other installation outside Australia; or
(e) a ship outside Australia; or
(f) a reef or an uninhabited island outside Australia.
pleasure craft means a ship that from the time of its arrival at its
first port of arrival in Australia from a place outside Australia until
the time of its departure from its last port of departure in Australia
is:
(a) used or intended to be used wholly for recreational activities,
sporting activities or both; and
(b) not used or intended to be used for any commercial activity;
and
(c) not offered or intended to be offered for sale or disposal.
Port means a port appointed under section 15.
port authority means a body administering the business carried on
at a port or ports in a State or Territory.
Produce documents means that the person on whom the obligation
to produce documents is cast shall to the best of his or her power
produce to the Collector all documents relating to the subject
matter mentioned.
Prohibited goods means:
(a) goods whose importation or exportation is prohibited by this
Act or any other law of the Commonwealth; or
(b) goods whose importation or exportation is subject to
restrictions or conditions under this Act or any other law of
the Commonwealth; or
(ba) restricted goods that have been brought into Australia other
than in accordance with a permission under
subsection 233BABAE(2); or
(c) goods subject to the control of the Customs.
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Protected object means an object in respect of which a notice
under section 203T is in force.
Records offence means:
(a) an offence against subsection 240(1) or (4) of this Act;
(b) an offence against:
(i) section 6 of the Crimes Act 1914; or
(iii) section 237 of this Act;
being an offence that relates to an offence of the kind referred
to in paragraph (a) of this definition; or
(ba) an ancillary offence (within the meaning of the Criminal
Code) that relates to an offence of the kind referred to in
paragraph (a) of this definition; or
(c) an offence against section 134.1, 134.2 or 135.1 of the
Criminal Code, being an offence that relates to a tax liability.
Resources installation means:
(a) a resources industry fixed structure within the meaning of
subsection (5); or
(b) a resources industry mobile unit within the meaning of
subsection (6).
resources installation in the Joint Petroleum Development Area
means a resources installation that is attached to the seabed in the
Joint Petroleum Development Area.
restricted goods has the meaning given by section 233BABAE.
Sea installation has the same meaning as in the Sea Installations
Act.
Sea Installations Act means the Sea Installations Act 1987.
section 234AA place means a place that is identified under
section 234AA as a place of a kind referred to in that section.
self-assessed clearance declaration means a declaration given to
Customs under section 71 in the circumstances mentioned in
section 71AAAF.
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self-assessed clearance declaration advice means a self-assessed
clearance declaration advice given under section 71AAAG.
Ship means any vessel used in navigation, other than air
navigation, and includes:
(a) an off-shore industry mobile unit; and
(b) a barge, lighter or any other floating vessel.
small business entity has the meaning given by section 328-110
(other than subsection 328-110(4)) of the Income Tax Assessment
Act 1997.
Smuggling means any importation, introduction or exportation or
attempted importation, introduction or exportation of goods with
intent to defraud the revenue.
special reporter has the same meaning as in section 63A.
suspicious substance means a narcotic substance that would, or
would be likely to, assist in the proof of the commission by any
person of an offence against Division 307 of the Criminal Code
that is punishable by imprisonment for a period of 7 years or more.
taxable dealing has the meaning given by the Wine Tax Act.
taxable importation has the meaning given by the GST Act.
taxable importation of a luxury car has the meaning given by the
Luxury Car Tax Act.
taxation officer means a person employed or engaged under the
Public Service Act 1999 who is:
(a) exercising powers; or
(b) performing functions;
under, pursuant to or in relation to a taxation law (as defined in
section 2 of the Taxation Administration Act 1953).
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territorial sea, in relation to Australia, means the territorial sea
area whose outer limits are from time to time specified in a
Proclamation made by the Governor-General for the purposes of
section 7 of the Seas and Submerged Lands Act 1973.
The United Kingdom includes the Channel Islands and the Isle of
Man.
This Act includes all regulations made thereunder.
transport security identification card means:
(a) an aviation security identification card issued under the
Aviation Transport Security Regulations 2005; and
(b) a maritime security identification card issued under the
Maritime Transport and Offshore Facilities Security
Regulations 2003.
UNCLOS means the United Nations Convention on the Law of the
Sea.
Note: The text of the Convention is set out in Australian Treaty Series 1994
No. 31.
unmanufactured raw products means natural or primary products
that have not been subjected to an industrial process, other than an
ordinary process of primary production, and, without limiting the
generality of the foregoing, includes:
(a) animals;
(b) bones, hides, skins and other parts of animals obtained by
killing, including such hides and skins that have been
sun-dried;
(c) greasy wool;
(d) plants and parts of plants, including raw cotton, bark, fruit,
nuts, grain, seeds in their natural state and unwrought logs;
(e) minerals in their natural state and ores; and
(f) crude petroleum.
Note: This term has a different meaning for the purposes of Division 1B of
Part VIII: see section 153UA.
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unmarked plastic explosive has the same meaning as in
Subdivision B of Division 72 of the Criminal Code.
UN-sanctioned goods means goods that are prescribed as
UN-sanctioned goods under subsection 233BABAA(1).
Visual examination application means an application made under
section 71D or 71DK for permission to examine goods.
Warehouse means a place that a person or partnership is licensed
under section 79 to use for warehousing goods.
warehouse declaration means a warehouse declaration
communicated to Customs by document or electronically under
section 71DH.
warehouse declaration advice means a warehouse declaration
advice given under section 71DJ.
warehouse declaration processing charge means a warehouse
declaration processing charge payable as set out in section 71DI.
Warehoused goods means:
(a) goods received into a warehouse in pursuance of an entry for
warehousing or permission granted under section 71E; or
(b) goods blended or packaged in a warehouse in compliance
with this Act.
warehoused goods declaration fee means a fee payable under
section 71BA for the processing of an import declaration in respect
of warehoused goods.
Wharf means a wharf appointed under section 15.
Wharf owner includes any owner or occupier of any wharf.
wine tax has the meaning given by section 33-1 of the Wine Tax
Act.
Wine Tax Act means the A New Tax System (Wine Equalisation
Tax) Act 1999.
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(1A) If:
(a) the CEO gives an authorisation under the definition of
authorised officer in subsection (1); and
(b) the authorisation is for officers of Customs from time to time
holding, occupying or performing the duties of specified
offices or positions to exercise the powers or perform the
functions of an authorised officer under specified sections of
this Act;
then the authorisation extends to such an office or position that
comes into existence after the authorisation is given.
(2) A reference in this Act to an officer of police or a police officer
shall be read as a reference to a member of the Australian Federal
Police or of the Police Force of a State or Territory.
(3) A reference in this Act or in any other Act to a Customs Tariff or
Customs Tariff alteration proposed in the Parliament shall be read
as a reference to a Customs Tariff or Customs Tariff alteration
proposed by a motion moved in the House of Representatives, and
a Customs Tariff or Customs Tariff alteration proposed by a
motion so moved shall be deemed to have been proposed in the
Parliament at the time at which the motion was moved.
(3A) A reference in this Act or any other law of the Commonwealth to
the tariff classification under which goods are classified is a
reference to the heading in Schedule 3 to the Customs Tariff Act
1995 or such a heading’s subheading:
(a) in whose third column a rate of duty or the quota sign within
the meaning of that Act is set out; and
(b) under which the goods are classified for the purposes of that
Act.
(3B) For the purposes of this Act and any other law of the
Commonwealth:
(a) a heading in Schedule 3 to the Customs Tariff Act 1995 may
be referred to by the word “heading” followed by the digits
with which the heading begins;
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(b) a subheading of a heading in that Schedule may be referred to
by the word “subheading” followed by the digits with which
the subheading begins;
(c) an item in Schedule 4 to that Act may be referred to by the
word “item” followed by the number, or the number and
letter, with which the item begins;
(3C) Unless the contrary intention appears, if the word “Free” is set out
in section 16 or 18 of the Customs Tariff Act 1995, in the third
column of Schedule 3 or 4 to that Act or in the third column of the
table in Schedule 5 or 6 to that Act, that word is taken to be a rate
of duty for the purposes of this Act or any other law of the
Commonwealth.
(3D) Unless the contrary intention appears, any words or words and
figures, set out in the third column of Schedule 3 or 4 to the
Customs Tariff Act 1995 or in the third column of the table in
Schedule 5 or 6 to that Act, that enable the duty to be worked out
in respect of goods, are taken to be a rate of duty for the purposes
of this Act or any other law of the Commonwealth.
(4A) To avoid doubt, if narcotic goods are:
(a) imported into Australia in breach of a prohibition under
section 50; or
(b) exported from Australia in breach of a prohibition under
section 112;
the goods are imported or exported, as the case may be, in
contravention of this Act.
Note: Most offences dealing with the importation and exportation of
narcotic goods are located in Part 9.1 of the Criminal Code.
(5) A reference in this Act to a resources industry fixed structure shall
be read as a reference to a structure (including a pipeline) that:
(a) is not able to move or be moved as an entity from one place
to another; and
(b) is used or is to be used off-shore in, or in any operations or
activities associated with, or incidental to, exploring or
exploiting natural resources.
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(6) A reference in this Act to a resources industry mobile unit shall be
read as a reference to:
(a) a vessel that is used or is to be used wholly or principally in:
(i) exploring or exploiting natural resources by drilling the
seabed or its subsoil with equipment on or forming part
of the vessel or by obtaining substantial quantities of
material from the seabed or its subsoil with equipment
of that kind; or
(ii) operations or activities associated with, or incidental to,
activities of the kind referred to in subparagraph (i); or
(b) a structure (not being a vessel) that:
(i) is able to float or be floated;
(ii) is able to move or be moved as an entity from one place
to another; and
(iii) is used or is to be used off-shore wholly or principally
in:
(A) exploring or exploiting natural resources by
drilling the seabed or its subsoil with equipment
on or forming part of the structure or by
obtaining substantial quantities of material from
the seabed or its subsoil with equipment of that
kind; or
(B) operations or activities associated with, or
incidental to, activities of the kind referred to in
sub-subparagraph (A).
(7) A vessel of a kind referred to in paragraph (6)(a) or a structure of a
kind referred to in paragraph (6)(b) shall not be taken not to be a
resources industry mobile unit by reason only that the vessel or
structure is also used or to be used in, or in any operations or
activities associated with, or incidental to, exploring or exploiting
resources other than natural resources.
(8) The reference in subparagraph (6)(a)(ii) to a vessel that is used or
is to be used wholly or principally in operations or activities
associated with, or incidental to, activities of the kind referred to in
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subparagraph (6)(a)(i) shall be read as not including a reference to
a vessel that is used or is to be used wholly or principally in:
(a) transporting persons or goods to or from a resources
installation; or
(b) manoeuvring a resources installation, or in operations
relating to the attachment of a resources installation to the
Australian seabed.
(9) A resources installation shall be taken to be attached to the
Australian seabed if:
(a) the installation:
(i) is in physical contact with, or is brought into physical
contact with, a part of the Australian seabed; and
(ii) is used or is to be used, at that part of the Australian
seabed, wholly or principally in or in any operations or
activities associated with, or incidental to, exploring or
exploiting natural resources; or
(b) the installation:
(i) is in physical contact with, or is brought into physical
contact with, another resources installation that is taken
to be attached to the Australian seabed by virtue of the
operation of paragraph (a); and
(ii) is used or is to be used, at the place where it is brought
into physical contact with the other installation, wholly
or principally in or in any operations or activities
associated with, or incidental to, exploring or exploiting
natural resources.
(9A) If it is necessary to determine whether a resources installation is
attached to the seabed in the Joint Petroleum Development Area,
subsection (9) has effect as if a reference to the Australian seabed
were a reference to the seabed in the Joint Petroleum Development
Area.
(10) For the purposes of this Act, the space above or below a coastal
area shall be deemed to be in that area.
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(11) Subject to subsection (13), for the purposes of this Act, a sea
installation shall be taken to be installed in an adjacent area if:
(a) the installation is in, or is brought into, physical contact with
a part of the seabed in the adjacent area; or
(b) the installation is in, or is brought into, physical contact with
another sea installation that is to be taken to be installed in
the adjacent area because of paragraph (a).
(12) For the purposes of this Act, a sea installation shall be taken to be
installed in an adjacent area at a particular time if the whole or part
of the installation:
(a) is in that adjacent area at that time; and
(b) has been in a particular locality:
(i) that is circular and has a radius of 20 nautical miles; and
(ii) the whole or part of which is in that adjacent area;
for:
(iii) a continuous period, of at least 30 days, that
immediately precedes that time; or
(iv) one or more periods, during the 60 days that
immediately precede that time, that in sum amount to at
least 40 days.
(13) Where a sea installation, being a ship or an aircraft:
(a) is brought into physical contact with a part of the seabed in
an adjacent area; or
(b) is in, or is brought into, physical contact with another sea
installation that is to be taken to be installed in an adjacent
area;
for less than:
(c) in the case of a ship, or an aircraft, registered under the law
of a foreign country—30 days; or
(d) in any other case—5 days;
it shall not be taken to be installed in that adjacent area under
subsection (11).
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(14) A sea installation shall not be taken to be installed in an adjacent
area for the purposes of this Act unless it is to be taken to be so
installed under this section.
(15) Subject to subsection (17), for the purposes of this Act, a sea
installation shall be taken to be installed in a coastal area if:
(a) the installation is in, or is brought into, physical contact with
a part of the seabed in the coastal area; or
(b) the installation is in, or is brought into, physical contact with
another sea installation that is to be taken to be installed in
the coastal area because of paragraph (a).
(16) For the purposes of this Act, a sea installation (other than an
installation installed in an adjacent area) shall be taken to be
installed in a coastal area at a particular time if the whole or part of
the installation:
(a) is in that coastal area at that time; and
(b) has been in a particular locality:
(i) that is circular and has a radius of 20 nautical miles; and
(ii) the whole or part of which is in that coastal area;
for:
(iii) a continuous period, of at least 30 days, that
immediately precedes that time; or
(iv) one or more periods, during the 60 days that
immediately precede that time, that in sum amount to at
least 40 days.
(17) Where a sea installation, being a ship or an aircraft:
(a) is brought into physical contact with a part of the seabed in a
coastal area; or
(b) is in, or is brought into, physical contact with another sea
installation that is to be taken to be installed in a coastal area;
for less than:
(c) in the case of a ship, or an aircraft, registered under the law
of a foreign country—30 days; or
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(d) in any other case—5 days;
it shall not be taken to be installed in that adjacent area under
subsection (15).
(18) A sea installation shall not be taken to be installed in a coastal area
for the purposes of this Act unless it is to be taken to be so installed
under this section.
(19) For the purposes of Part XII, a person will be taken to carry a
thing, including a thing constituting or containing special forfeited
goods or prohibited goods, on his or her body only if the thing
constitutes, or is in or under, clothing worn by the person.
(19A) In subsection (19), the reference to clothing worn by a person
includes a reference to any personal accessory or device that is
worn by, or attached to, the person.
(19B) Without limiting Part XII, a person is taken to be unlawfully
carrying prohibited goods on his or her body if the person is
carrying, on his or her body, restricted goods that have been
brought into Australia other than in accordance with a permission
under subsection 233BABAE(2).
(20) For the purposes of Division 1B of Part XII, a person is in need of
protection if, and only if, the person is:
(a) under 18 years of age; or
(b) in a mental or physical condition (whether temporary or
permanent) that makes the person incapable of managing his
or her affairs.
4AAA Members of family
For the purposes of this Act, the members of a person’s family are
taken to include the following (without limitation):
(a) a de facto partner of the person (within the meaning of the
Acts Interpretation Act 1901);
(b) someone who is the child of the person, or of whom the
person is the child, because of the definition of child in
section 4;
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(c) anyone else who would be a member of the person’s family
if someone mentioned in paragraph (a) or (b) is taken to be a
member of the person’s family.
4AA Act not to apply so as to exceed Commonwealth power
(1) Unless the contrary intention appears, if a provision of this Act:
(a) would, apart from this section, have an invalid application;
but
(b) also has at least one valid application;
it is the Parliament’s intention that the provision is not to have the
invalid application, but is to have every valid application.
(2) Despite subsection (1), the provision is not to have a particular
valid application if:
(a) apart from this section, it is clear, taking into account the
provision’s context and the purpose or object underlying the
Act, that the provision was intended to have that valid
application only if every invalid application, or a particular
invalid application, of the provision had also been within the
Commonwealth’s legislative power; or
(b) the provision’s operation in relation to that valid application
would be different in a substantial respect from what would
have been its operation in relation to that valid application if
every invalid application of the provision had been within the
Commonwealth’s legislative power.
(3) Subsection (2) does not limit the cases where a contrary intention
may be taken to appear for the purposes of subsection (1).
(4) This section applies to a provision of this Act, whether enacted
before, at or after the commencement of this section.
(5) In this section:
application means an application in relation to:
(a) one or more particular persons, things, matters, places,
circumstances or cases; or
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(b) one or more classes (however defined or determined) of
persons, things, matters, places, circumstances or cases.
invalid application, in relation to a provision, means an application
because of which the provision exceeds the Commonwealth’s
legislative power.
valid application, in relation to a provision, means an application
that, if it were the provision’s only application, would be within the
Commonwealth’s legislative power.
4AB Compensation for acquisition of property
(1) If:
(a) this Act would result in an acquisition of property; and
(b) any provision of this Act would not be valid, apart from this
section, because a particular person has not been
compensated;
the Commonwealth must pay that person:
(c) a reasonable amount of compensation agreed on between the
person and the Commonwealth; or
(d) failing agreement—a reasonable amount of compensation
determined by a court of competent jurisdiction.
(2) Any damages or compensation recovered, or other remedy given,
in a proceeding begun otherwise than under this section must be
taken into account in assessing compensation payable in a
proceeding begun under this section and arising out of the same
event or transaction.
(3) In this section:
acquisition of property has the same meaning as in
paragraph 51(xxxi) of the Constitution.
(4) The Consolidated Revenue Fund is appropriated for the purposes
of making payments under this section.
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4A Approved forms and approved statements
(1) In this Act, a reference to an approved form is a reference to a form
that is approved, by instrument in writing, by the CEO.
(1A) In this Act, a reference to an approved statement is a reference to a
statement that is approved, by instrument in writing, by the CEO.
(2) The instrument by which a form or statement is approved under
subsection (1) after this section commences is a disallowable
instrument for the purposes of section 46A of the Acts
Interpretation Act 1901.
4B What is a Customs-related law
In this Act:
Customs-related law means:
(a) this Act; or
(b) the Excise Act 1901 and regulations made under that Act; or
(baa) section 72.13 of the Criminal Code; or
(ba) Division 307 of the Criminal Code; or
(c) any other Act, or any regulations made under any other Act,
in so far as the Act or regulations relate to the importation or
exportation of goods, where the importation or exportation is
subject to compliance with any condition or restriction or is
subject to any tax, duty, levy or charge (however described).
4C Identity cards
(1) The CEO must cause an identity card to be issued to an officer who
is an authorised officer for the purposes of Division 3A of Part VI
or is a monitoring officer for the purposes of Subdivision J of
Division 1 of Part XII or is a verification officer for the purposes of
Subdivision JA of Division 1 of Part XII.
(2) An identity card:
(a) must be in a form approved by the CEO; and
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(b) must contain a recent photograph of the authorised officer,
monitoring officer or verification officer.
(3) If a person to whom an identity card has been issued ceases to be
an authorised officer, monitoring officer or verification officer for
the purposes of the provisions of this Act in respect of which the
card was issued, the person must return the card to the CEO as
soon as practicable.
Penalty: One penalty unit.
(4) An offence for a contravention of subsection (3) is an offence of
strict liability.
(5) An authorised officer, monitoring officer or verification officer
must carry his or her identity card at all times when exercising
powers in respect of which the card was issued.
5 Penalties at foot of sections or subsections
The penalty, pecuniary or other, set out:
(a) at the foot of a section of this Act; or
(b) at the foot of a subsection of a section of this Act, but not at
the foot of the section;
indicates that a contravention of the section or of the subsection, as
the case may be, whether by act or omission, is an offence against
this Act, punishable upon conviction by a penalty not exceeding
the penalty so set out.
5AA Application of the Criminal Code
(1) Subject to subsection (2), Chapter 2 of the Criminal Code applies
to an offence against this Act.
(2) For the purposes of a Customs prosecution:
(a) Parts 2.1, 2.2 and 2.3 of the Criminal Code apply; and
(b) Parts 2.4, 2.5 and 2.6 of the Criminal Code do not apply; and
(c) a reference to criminal responsibility in Chapter 2 of the
Criminal Code is taken to be a reference to responsibility.
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(3) This section is not to be interpreted as affecting in any way the
nature of any offence under this Act, the nature of any prosecution
or proceeding in relation to any such offence, or the way in which
any such offence is prosecuted, heard or otherwise dealt with.
(4) Without limiting the scope of subsection (3), this section is not to
be interpreted as affecting in any way the standard or burden of
proof for any offence under this Act that is the subject of a
Customs prosecution.
(5) In this section:
Customs prosecution has the meaning given in section 244.
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Part II—Administration
5A Attachment of overseas resources installations
(1) A person shall not cause an overseas resources installation to be
attached to the Australian seabed.
Penalty: 500 penalty units.
(1A) Subsection (1) does not apply if the person has the permission of
the CEO given under subsection (2).
(2) The CEO may, by notice in writing given to a person who has
applied for permission to cause an overseas resources installation
to be attached to the Australian seabed, give the person permission,
subject to such conditions (if any) as are specified in the notice, to
cause that installation to be so attached.
(3) A person who has been given permission under subsection (2) shall
not refuse or fail to comply with any condition (including a
condition imposed or varied under subsection (4)), to which that
permission is subject.
Penalty: 100 penalty units.
(4) Where the CEO has, under subsection (2), given a person
permission to cause an overseas resources installation to be
attached to the Australian seabed, the CEO may, at any time before
that installation is so attached, by notice in writing served on the
person:
(a) revoke the permission;
(b) revoke or vary a condition to which the permission is subject;
or
(c) impose new conditions to which the permission is to be
subject.
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(5) Without limiting the generality of subsection (2), conditions to
which a permission given under that subsection may be subject
include:
(a) conditions relating to matters of quarantine; and
(b) conditions requiring the master of an installation to bring the
installation to a place specified by the CEO for examination
for quarantine purposes before the installation is attached to
the Australian seabed.
5B Installation of overseas sea installations
(1) A person shall not cause an overseas sea installation to be installed
in an adjacent area or a coastal area.
Penalty: 500 penalty units.
(1A) Subsection (1) does not apply if the person has the permission of
the CEO given under subsection (2).
(2) The CEO may, by notice in writing given to a person who has
applied for permission to cause an overseas sea installation to be
installed in an adjacent area or a coastal area, give the person
permission, subject to such conditions (if any) as are specified in
the notice, to cause that installation to be so installed.
(3) A person who has been given permission under subsection (2) shall
not refuse or fail to comply with any condition (including a
condition imposed or varied under subsection (4)) to which that
permission is subject.
Penalty: 100 penalty units.
(4) Where the CEO has, under subsection (2), given a person
permission to cause an overseas sea installation to be installed in
an adjacent area or a coastal area, the CEO may, at any time before
that installation is so installed, by notice in writing served on the
person:
(a) revoke the permission;
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(b) revoke or vary a condition to which the permission is subject;
or
(c) impose new conditions to which the permission is to be
subject.
(5) Without limiting the generality of subsection (2), conditions to
which a permission given under that subsection in relation to a sea
installation may be subject include:
(a) conditions relating to matters of quarantine; and
(b) conditions requiring the owner of the installation, to bring the
installation to a place specified by the CEO for examination
for quarantine purposes before the installation is installed in
an adjacent area or a coastal area.
5C Certain installations to be part of Australia
(1) For the purposes of the Customs Acts:
(a) a resources installation that becomes attached to, or that is, at
the commencement of this subsection, attached to, the
Australian seabed; or
(b) a sea installation that becomes installed in, or that is, at the
commencement of this subsection, installed in, an adjacent
area or a coastal area;
shall, subject to subsections (2) and (3), be deemed to be part of
Australia.
(2) A resources installation that is deemed to be part of Australia
because of the operation of this section shall, for the purposes of
the Customs Acts, cease to be part of Australia if:
(a) the installation is detached from the Australian seabed, or
from another resources installation attached to the Australian
seabed, for the purpose of being taken to a place outside the
outer limits of Australian waters (whether or not the
installation is to be taken to a place in Australia before being
taken outside those outer limits); or
(b) after having been detached from the Australian seabed
otherwise than for the purpose referred to in paragraph (a),
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the installation is moved for the purpose of being taken to a
place outside the outer limits of Australian waters (whether
or not the installation is to be taken to a place in Australia
before being taken outside those outer limits).
(3) A sea installation that is deemed to be part of Australia because of
the operation of this section shall, for the purposes of the Customs
Acts, cease to be part of Australia if:
(a) the installation is detached from its location for the purpose
of being taken to a place that is not in an adjacent area or in a
coastal area; or
(b) after having been detached from its location otherwise than
for the purpose referred to in paragraph (a), the installation is
moved for the purpose of being taken to a place that is not in
an adjacent area or in a coastal area.
6 Act does not extend to external Territories
(1) Subject to subsection (2), this Act does not extend to the external
Territories.
(2) Regulations may be made to extend the whole or a part of this Act
(with or without modifications) to the Territory of Ashmore and
Cartier Islands.
7 General administration of Act
(1) The Chief Executive Officer of Customs has the general
administration of this Act.
8 Collectors of Customs
(1) In this Act:
(a) a reference to the Collector, or to a Collector, is a reference
to:
(i) the CEO; or
(ii) the Regional Director for a State or Territory; or
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(iii) any officer doing duty in the matter in relation to which
the expression is used; and
(b) a reference to the Regional Director, or to a Regional
Director, for a State or Territory is a reference to the
principal officer of Customs for that State or Territory.
(2) For the purposes of this Act, a State shall be taken to include:
(a) in the case of a State other than the State of Queensland—
that part of Australian waters that is within the area described
in Schedule 1 to the Offshore Petroleum and Greenhouse
Gas Storage Act 2006 that refers to that State; and
(b) in the case of the State of Queensland—that part of
Australian waters that is within:
(i) the area described in that Schedule to that Act that refers
to the State of Queensland; or
(ii) the Coral Sea area.
(3) For the purposes of this Act, the Northern Territory shall be taken
to include that part of Australian waters that is within:
(a) the area described in Schedule 1 to the Offshore Petroleum
and Greenhouse Gas Storage Act 2006 that refers to the
Northern Territory; or
(b) the area described in that Schedule to that Act that refers to
the Territory of Ashmore and Cartier Islands.
8A Attachment of part of a State or Territory to adjoining State or
Territory for administrative purposes
The Governor-General may, by Proclamation, declare that, for the
purposes of the administration of the Customs, a part of a State or
Territory specified in the Proclamation is attached to an adjoining
State or Territory so specified, and a part of a State or Territory so
specified shall, for the purposes of this Act, be deemed to be part
of the adjoining State or Territory.
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9 Delegation
(1) The Minister may, by signed instrument, delegate to an officer of
Customs all or any of the functions and powers of the Minister
under the Customs Acts.
(2) A function or power so delegated, when performed or exercised by
the delegate, shall, for the purposes of the Customs Acts, be
deemed to have been performed or exercised by the Minister.
(3) Paragraph 34AB(1)(c) of the Acts Interpretation Act 1901 does not
apply to a delegation under subsection (1).
(4) Subsection (1) does not apply to the Minister’s power under
subsection 77EA(1), 77ED(1), 77EE(1) or 77EF(2).
11 Arrangements with States and the Northern Territory
(1) The Governor-General may make arrangements with the Governor
of a State:
(aa) for the performance by all or any of the persons who from
time to time hold office as Judges of the Supreme Court of
that State of the functions of a Judge under Subdivision C of
Division 1B of Part XII; and
(ab) for the performance by all or any of the persons who from
time to time hold office as Judges of the Supreme Court of
that State of the functions of a judicial officer under
Subdivision DA of Division 1 of Part XII, and under other
provisions in so far as they relate to that Subdivision; and
(b) for the performance by all or any of the persons who from
time to time hold office as Magistrates in that State of the
functions of a Magistrate under Subdivision C of Division 1B
of Part XII; and
(c) for the performance by all or any of the persons who are
medical practitioners employed by that State of the functions
of a medical practitioner under Division 1B of Part XII.
(2) The Governor-General may make arrangements with the
Administrator of the Northern Territory:
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(aa) for the performance by all or any of the persons who from
time to time hold office as Judges of the Supreme Court of
that Territory (and are not also Judges of the Federal Court of
Australia or of the Supreme Court of the Australian Capital
Territory) of the functions of a Judge under Subdivision C of
Division 1B of Part XII; and
(ab) for the performance by all or any of the persons who from
time to time hold office as Judges of the Supreme Court of
that Territory (and are not also Judges of the Federal Court of
Australia or of the Supreme Court of the Australian Capital
Territory) of the functions of a judicial officer under
Subdivision DA of Division 1 of Part XII, and under other
provisions in so far as they relate to that Subdivision; and
(b) for the performance by all or any of the persons who from
time to time hold office as Magistrates in that Territory of the
functions of a Magistrate under Subdivision C of Division 1B
of Part XII; and
(c) for the performance by all or any of the persons who are
medical practitioners employed by that Territory of the
functions of a medical practitioner under Division 1B of
Part XII.
13 Customs Seal
(1) The Customs shall have a seal, called the Customs Seal, the design
of which shall be determined by the CEO.
(2) The design so determined shall include:
(a) the Coat of Arms of the Commonwealth, that is to say, the
armorial ensigns and supporters granted to the
Commonwealth by Royal Warrant dated 19 September 1912;
and
(b) the words “Australia—Customs and Border Protection”.
(3) The Customs Seal shall be kept at such place, and in the custody of
such person, as the CEO directs.
(4) The Customs Seal shall be used as directed by the CEO.
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(5) The CEO, the Regional Director for a State and the Regional
Director for the Northern Territory shall each have in his or her
custody a stamp, called a Customs stamp, the design of which
shall, as nearly as practicable, be the same as the design of the
Customs Seal with the addition of:
(a) in the case of the stamp in the custody of the CEO—the
words “Australian Capital Territory”; and
(b) in the case of the stamp in the custody of a Regional Director
for a State—the name of the State; and
(c) in the case of the stamp in the custody of the Regional
Director for the Northern Territory—the words “Northern
Territory”.
(6) A Customs stamp shall be used as provided by this Act.
(7) All courts (whether exercising federal jurisdiction or not) and all
persons acting judicially shall take judicial notice of the impression
of the Customs Seal, or of the mark of a Customs stamp, on a
document or a copy of a document and, in the absence of proof to
the contrary, shall presume that impression or mark, as the case
may be, was made by proper authority.
14 Customs flag
The ships and aircraft employed in the service of the Customs shall
be distinguished from other ships and aircraft by such flag or in
such other manner as shall be prescribed.
15 Appointment of ports etc.
(1) The CEO may, by notice published in the Gazette:
(a) appoint ports and fix the limits of those ports; and
(b) appoint airports and fix the limits of those airports.
(1A) In deciding whether to appoint a port under subsection (1), the
CEO may take into account:
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(a) whether the port or any part of the port is a security regulated
port (within the meaning of the Maritime Transport and
Offshore Facilities Security Act 2003); and
(b) if so—whether the person designated under section 14 of the
Maritime Transport and Offshore Facilities Security Act
2003 as the port operator has a maritime security plan (within
the meaning of that Act).
(2) The CEO may, by notice published in the Gazette:
(a) appoint wharves and fix the limits of those wharves; and
(b) appoint boarding stations for the boarding of ships and
aircraft by officers.
(3) A notice under subsection (1) or (2) may provide that a port,
airport, wharf or boarding station appointed by the notice is to be a
port, airport, wharf or boarding station for limited purposes
specified in the notice.
17 Appointment of sufferance wharfs etc.
The CEO may by Gazette notice:
(a) Appoint sufferance wharfs in any port.
19 Accommodation on wharfs and at airports
Every wharf-owner and airport owner shall provide to the
satisfaction of the Collector suitable office accommodation on his
or her wharf or at his or her airport for the exclusive use of the
officer employed at the wharf or airport also such shed
accommodation for the protection of goods as the CEO may in
writing declare to be requisite.
Penalty: 1 penalty unit.
20 Waterfront area control
(1) A person who is in a waterfront area must, at the request of a
Customs officer, produce appropriate identification for the officer’s
inspection.
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(2) If a person refuses or fails to produce appropriate identification to a
Customs officer on request, the officer may, if he or she has reason
to believe that the person is a member of the crew of an
international ship, request the person to return to the ship forthwith
to obtain that identification.
(3) If a member of the crew of an international ship refuses or fails to
produce appropriate identification to a Customs officer, the master
of the ship is taken, because of that refusal or failure, to have
committed an offence against this Act.
Penalty: 10 penalty units.
(4) In any proceedings for an offence against subsection (3), it is a
defence if the master of the ship establishes that he or she has taken
all reasonable steps to ensure that crew members:
(a) have appropriate identification; and
(b) understand their obligation to carry their identification in a
waterfront area and to produce it to Customs officers when
requested to do so.
(5) If:
(a) a person refuses or fails to produce appropriate identification
to a Customs officer on request; and
(b) the officer has no reason to believe that the person is a
member of an international ship’s crew;
the officer may:
(c) if the person can otherwise establish his or her identity to the
satisfaction of the officer and explain his or her presence in
the waterfront area—issue the person with a temporary
identification; or
(d) if the person is unable to establish his or her identity or to
explain his or her presence in the waterfront area—request
the person to leave the waterfront area forthwith.
(6) For the purposes of this section, a temporary identification issued
under subsection (5) has effect, until that document expires, as if it
were an appropriate identification.
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(7) A person must not refuse or fail to comply with a request under
subsection (2) or paragraph (5)(d).
Penalty: 5 penalty units.
(7A) Subsection (7) does not apply if the person has a reasonable
excuse.
(8) In this section:
appropriate identification means:
(a) if a person is a member of the crew of an international ship:
(i) current passport; or
(ii) a document issued by the shipping company having
control of the ship concerned setting out the full name
and nationality of the person and the passport number or
other official identification number of the person; or
(iii) a document issued by, or by an instrumentality of, the
Commonwealth, a State or a Territory providing
photographic identification of the person and setting out
the person’s full name, address, and date of birth; and
(b) if the person is not a member of the crew of such a ship—
either:
(i) a document issued by the employer of the person
providing photographic identification of the employee;
or
(ii) a document issued by, or by an instrumentality of, the
Commonwealth, a State or a Territory providing
photographic identification of the person and setting out
the person’s full name, address, and date of birth.
international ship means a ship that is currently engaged in
making international voyages.
waterfront area means an area:
(a) that is:
(i) a port or wharf that is appointed, and the limits of which
are fixed, under section 15; or
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(ii) a boarding station that is appointed under section 15;
and
(b) that is signposted so as to give persons present in the area a
clear indication:
(i) that it is an area under Customs control; and
(ii) that they must not enter, or remain in, the area unless
they carry appropriate identification; and
(iii) that they may be required to produce appropriate
identification and, if they fail to do so, that they may be
requested to leave the area.
25 Persons before whom declarations may be made
Declarations under this Act may be made before the Minister, an
officer of Customs or a Justice.
26 Declaration by youths
No person shall knowingly receive a declaration under this Act by
any person under the age of eighteen years.
27 State inspection laws
If the Governor-General shall so direct by proclamation any State
Act relating to the inspection or testing of imported goods may be
executed and enforced by the Customs.
28 Working days and hours etc.
(1) The regulations may prescribe the days (which may include
Sundays or holidays) on which, and the hours on those days (which
may be different hours on different days) between which, officers
are to be available to perform a specified function in every State or
Territory, in a specified State or Territory or otherwise than in a
specified State or Territory.
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(2) If, at the request of a person, a Collector arranges for an officer to
be available to perform a function at a place outside the hours
prescribed for that function, the person must pay to Customs an
overtime fee.
(3) The overtime fee in relation to the officer is:
(a) $40 per hour or part hour during which the officer performs
that function and engages in any related travel, or such other
rate as is prescribed; and
(b) any prescribed travel expense (at the rate prescribed)
associated with the officer performing that function at that
place.
(4) If, at the request of a person, a Collector arranges for an officer to
be available to perform a function:
(a) at a place that is not a place at which such a function is
normally performed; and
(b) during the hours prescribed for that function;
the person must pay to Customs a location fee.
(5) The location fee in relation to the officer is:
(a) $37 per hour or part hour during which the officer performs
that function and engages in any related travel, or such other
rate as is prescribed; and
(b) any prescribed travel expense (at the rate prescribed)
associated with the officer performing that function at that
place.
(6) In this section:
related travel means travel to or from the place at which the
function referred to in paragraph (3)(a) or (5)(a) is performed if
that travel directly relates to the officer performing that function.
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Part III—Customs control examination and
securities generally
30 Customs control of goods
(1) Goods shall be subject to the control of the Customs as follows:
(a) as to goods to which section 68 applies that are unshipped or
that are a ship or aircraft not carried on board a ship or
aircraft—from the time of their importation:
(ii) if the goods are not examinable food that has been
entered for home consumption or warehousing and are
not excise-equivalent goods—until either they are
delivered into home consumption in accordance with an
authority to deal or in accordance with a permission
under section 69, 70 or 162A or they are exported to a
place outside Australia, whichever happens first; and
(iii) if the goods are examinable food that has been entered
for home consumption—until a food control certificate
is delivered to the person who has possession of the
food; and
(iv) if the goods are examinable food that has been entered
for warehousing and are not excise-equivalent goods—
until there is delivered to the person who has possession
of the food an imported food inspection advice requiring
its treatment, destruction or exportation or, if no such
advice is delivered, until the goods are entered for home
consumption or the food is exported to a place outside
Australia, whichever happens first; and
(v) if the goods (the dual goods) are examinable food that
has been entered for warehousing and are
excise-equivalent goods—until whichever of the events
mentioned in subsection (1A) happens first; and
(vi) if the goods are excise-equivalent goods and are not
examinable food—until whichever of the events
mentioned in subsection (1B) happens first;
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(aa) as to goods to which section 68 applies that are not goods to
which paragraph (a) of this subsection applies—from the
time of their importation until they are exported to a place
outside Australia;
(ab) as to goods referred to in paragraph 68(1)(e), (f) or (i)—from
the time of their importation:
(i) if they are unshipped—until they are delivered into
home consumption in accordance with an authority
under section 71; or
(ii) if they are not unshipped—until they are exported to a
place outside Australia;
(ac) as to goods referred to in paragraph 68(1)(g) or (h)—from the
time of their importation:
(i) if they are unshipped—until they are delivered into
home consumption; or
(ii) if they are not unshipped—until they are exported to a
place outside Australia;
(ad) as to goods referred to in paragraph 68(1)(d)—from the time
of their importation until they are delivered into home
consumption in accordance with an authority under
section 71 or they are exported to a place outside Australia,
whichever happens first;
(ae) as to goods referred to in paragraph 68(1)(j)—from the time
of their importation until they are exported to a place outside
Australia;
(b) as to all goods in respect of which a claim for drawback has
been made before exportation of the goods to a place outside
Australia—from the time the claim is made until the goods
are exported, the claim is withdrawn or the claim is
disallowed, whichever happens first;
(c) as to all goods subject to any export duty—from the time
when the same are brought to any port or place for
exportation until the payment of the duty;
(d) as to all goods for export (including goods delivered for
export under section 61AA of the Excise Act 1901)—from
the time the goods are made or prepared in, or are brought
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into, any prescribed place for export, until their exportation
to a place outside Australia, or, in the case of goods delivered
for export under section 61AA of the Excise Act 1901, their
exportation to such a place or their return, in accordance with
subsection 114D(2) of this Act, to the Commissioner of
Taxation’s control under section 61 of the Excise Act 1901;
(e) as to goods made or prepared in, or brought into, a prescribed
place for export that are no longer for export—from the time
the goods are made or prepared in, or brought into, the
prescribed place until the goods are moved from the place in
accordance with a permission given under section 119AC.
(1A) The events for the purposes of subparagraph (1)(a)(v) are as
follows:
(a) the dual goods are destroyed in accordance with an imported
food inspection advice delivered to the person who has
possession of the goods;
(b) excisable goods are manufactured and the dual goods are
used in that manufacture;
(c) the dual goods are delivered into home consumption in
accordance with an authority to deal or in accordance with a
permission under section 69, 70 or 162A;
(d) the dual goods are exported to a place outside Australia.
(1B) The events for the purposes of subparagraph (1)(a)(vi) are as
follows:
(a) excisable goods are manufactured and the excise-equivalent
goods are used in that manufacture;
(b) the excise-equivalent goods are delivered into home
consumption in accordance with an authority to deal or in
accordance with a permission under section 69, 70 or 162A;
(c) the excise-equivalent goods are exported to a place outside
Australia.
(2) In this section:
examinable food has the same meaning as in the Imported Food
Control Act 1992.
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imported food inspection advice has the same meaning as in the
Imported Food Control Act 1992.
30A Exemptions under Torres Strait Treaty
(1) In this section:
area in the vicinity of the Protected Zone means an area in respect
of which a notice is in force under subsection (2).
Australian place means a place in Australia that is in the Protected
Zone or in an area in the vicinity of the Protected Zone.
Papua New Guinea place means a place in Papua New Guinea
that is in the Protected Zone or in an area in the vicinity of the
Protected Zone.
Protected Zone means the zone established under Article 10 of the
Torres Strait Treaty, being the area bounded by the line described
in Annex 9 to that treaty.
Protected Zone ship means a ship that is owned or operated by a
traditional inhabitant.
Torres Strait Treaty means the treaty between Australia and the
Independent State of Papua New Guinea that was signed at Sydney
on 18 December 1978.
traditional activities has the same meaning as in the Torres Strait
Treaty.
traditional inhabitants has the same meaning as in the Torres
Strait Fisheries Act 1984.
(2) The CEO may, by notice published in the Gazette, declare an area
adjacent to the Protected Zone to be an area in the vicinity of the
Protected Zone for the purposes of this section.
(3) The CEO may, by notice published in the Gazette, exempt, subject
to such conditions (if any) as are specified in the notice, from so
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many of the provisions of the Customs Acts as are specified in the
notice:
(a) any Protected Zone ship that arrives at an Australian place on
a voyage from a Papua New Guinea place or that leaves an
Australian place on a voyage to a Papua New Guinea place,
being a ship:
(i) on board which there is at least one traditional
inhabitant who is undertaking that voyage in connection
with the performance of traditional activities in the
Protected Zone or in an area in the vicinity of the
Protected Zone; and
(ii) no person on board which is a person other than:
(A) a person referred to in subparagraph (i); or
(B) an employee of the Commonwealth, of
Queensland or of Papua New Guinea or of an
authority of the Commonwealth, of Queensland
or of Papua New Guinea who is undertaking
that voyage in connection with the performance
of his or her duties;
(b) the entry into Australia, or the departure from Australia, of
persons on board a ship of the kind referred to in
paragraph (a); or
(c) the importation into Australia, or the exportation from
Australia, of goods on board a ship of the kind referred to in
paragraph (a), being goods that:
(i) are owned by, or are under the control of, a traditional
inhabitant who is on board that ship and have been used,
are being used or are intended to be used by him or her
in connection with the performance of traditional
activities in the Protected Zone or in an area in the
vicinity of the Protected Zone; or
(ii) are the personal belongings of a person referred to in
subparagraph (a)(ii); or
(iii) are stores for the use of the passengers or crew of that
ship or for the service of that ship.
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(4) Where:
(a) the master of a ship (not being a ship to which an exemption
under subsection (3) applies) or the pilot of an aircraft
proposes to take that ship or aircraft, as the case may be, on a
voyage or flight, as the case may be, from an Australian place
to a Papua New Guinea place or from a Papua New Guinea
place to an Australian place; and
(b) that voyage or flight, as the case may be:
(i) will be undertaken by at least one person who is a
traditional inhabitant for purposes connected with the
performance of traditional activities in the Protected
Zone or in an area in the vicinity of the Protected Zone;
and
(ii) will not be undertaken by a person other than:
(A) a person referred to in subparagraph (i);
(B) an employee of the Commonwealth, of
Queensland or of Papua New Guinea or of an
authority of the Commonwealth, of Queensland
or of Papua New Guinea who will be
undertaking that voyage or flight in connection
with the performance of his or her duties; or
(C) the master of the ship or a member of the crew
of the ship or the pilot of the aircraft or a
member of the crew of the aircraft, as the case
may be;
the master of the ship or the pilot of the aircraft, as the case may
be, may, by notice in writing given to the CEO setting out such
information as is prescribed, request the CEO to grant an
exemption under subsection (5) in relation to the voyage or flight,
as the case may be.
(5) The CEO may, in his or her discretion, after receiving an
application under subsection (4) in relation to a proposed voyage
by a ship or a proposed flight by an aircraft, by notice in writing
given to the person who made the application, exempt, subject to
such conditions (if any) as are specified in the notice, from so
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many of the provisions of the Customs Acts as are specified in the
notice:
(a) the entry into Australia, or the departure from Australia, of
that ship or aircraft, as the case may be, in the course of that
voyage or flight, as the case may be; and
(b) the entry into Australia, or the departure from Australia, of
any person on board that ship or aircraft, as the case may be,
in the course of that voyage or flight, as the case may be; and
(c) the importation into Australia, or the exportation from
Australia, of goods, or goods included in a class of goods
specified in the notice, on board that ship during that voyage
or on board that aircraft during that flight, as the case may be,
being goods that:
(i) are owned by, or are under the control of, a traditional
inhabitant who is on board that ship or aircraft, as the
case may be, and have been used, are being used or are
intended to be used by him or her in connection with the
performance of traditional activities in the Protected
Zone or in an area in the vicinity of the Protected Zone;
or
(ii) are the personal belongings of a person who is on board
that ship or aircraft, as the case may be, in the course of
that voyage or flight, as the case may be; or
(iii) are stores for the use of the passengers or crew of that
ship or aircraft, as the case may be, or for the service of
that ship or aircraft, as the case may be.
(6) Where:
(a) under subsection (3) or (5), the arrival at a place in Australia
of a ship, an aircraft or a person, or the importation into
Australia of goods, is exempt from any provisions of the
Customs Acts; and
(b) that ship, aircraft or person arrives at, or those goods are
taken to, a place in Australia that is not in the Protected Zone
or in an area in the vicinity of the Protected Zone;
the Customs Acts (including the provisions referred to in
paragraph (a)) apply in relation to the arrival of that ship, aircraft
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or person at, or the taking of those goods to, the place referred to in
paragraph (b) as if that ship, aircraft or person had arrived at the
place, or those goods had been taken to that place, as the case may
be, from a place outside Australia.
31 Goods on ships and aircraft subject to Customs control
All goods on board any ship or aircraft from a place outside
Australia are subject to the control of the Customs while the ship or
aircraft:
(a) is within the limits of any port or airport in Australia; or
(b) is at a place to which the ship or aircraft has been brought
because of stress of weather or other reasonable cause as
mentioned in subsection 58(1); or
(c) is at a place that is the subject of a permission under
subsection 58(2).
33 Persons not to move goods subject to the control of Customs
(1) If:
(a) a person intentionally moves, alters or interferes with goods
that are subject to the control of Customs; and
(b) the movement, alteration or interference is not authorised by
or under this Act;
the person commits an offence punishable, on conviction, by a
penalty not exceeding 500 penalty units.
(2) If:
(a) a person moves, alters or interferes with goods that are
subject to the control of Customs; and
(b) the movement, alteration or interference is not authorised by
or under this Act;
the person commits an offence punishable, on conviction, by a
penalty not exceeding 60 penalty units.
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(3) If:
(a) an employee of a person moves, alters or interferes with
goods that are subject to the control of Customs; and
(b) in moving, altering or interfering with the goods the
employee is acting on behalf of the person; and
(c) the movement, alteration or interference is not authorised by
or under this Act;
the person commits an offence punishable, on conviction, by a
penalty not exceeding 60 penalty units.
(4) It is a defence to a prosecution of a person for a contravention of
subsection (3) if the person took reasonable precautions, and
exercised due diligence, to prevent the employee who is alleged to
have moved, altered or interfered with the goods from moving,
altering or interfering with them.
(5) If:
(a) a person intentionally directs or permits another person to
move, alter or interfere with goods that are subject to the
control of Customs; and
(b) the movement, alteration or interference is not authorised by
or under this Act;
the person commits an offence punishable, on conviction, by a
penalty not exceeding 500 penalty units.
(6) If:
(a) a person directs or permits another person to move, alter or
interfere with goods that are subject to the control of
Customs; and
(b) the movement, alteration or interference is not authorised by
or under this Act;
the person commits an offence punishable, on conviction, by a
penalty not exceeding 60 penalty units.
(7) An offence against subsection (2), (3) or (6) is an offence of strict
liability.
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(8) In this section:
employee, of a body corporate, includes a person who is a director,
a member, or a member of the board of management, of the body
corporate.
goods does not include installations.
Note 1: For permission to move goods specified in a cargo report from one
place under Customs control to another place under Customs control,
see section 71E.
Note 2: For permission to move, alter or interfere with goods for export, see
section 119AA.
Note 3: For permission to move, alter or interfere with goods that are no
longer for export, see sections 119AB and 119AC.
33A Resources installations subject to the control of the Customs
(1) A person shall not use an Australian resources installation that is
subject to the control of the Customs in, or in any operations or
activities associated with, or incidental to, exploring or exploiting
the Australian seabed.
Penalty: 500 penalty units.
(1A) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(1B) Subsection (1) does not apply if the person has permission in force
under subsection (2).
(2) The CEO may give permission in writing to a person specified in
the permission, subject to such conditions (if any) as are specified
in the permission, to engage in specified activities in relation to the
use of an Australian resources installation that is subject to the
control of the Customs.
(3) A person who has been given permission under subsection (2) shall
not refuse or fail to comply with any condition (including a
condition imposed or varied under subsection (4)) to which that
permission is subject.
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Penalty: 100 penalty units.
(4) Where the CEO has, under subsection (2), given a person
permission to engage in any activities in relation to an Australian
resources installation, the CEO may, while that installation remains
subject to the control of Customs, by notice in writing served on
the person:
(a) suspend or revoke the permission;
(b) revoke or vary a condition to which the permission is subject;
or
(c) impose new conditions to which the permission is to be
subject.
33B Sea installations subject to the control of the Customs
(1) A person shall not use an Australian sea installation that is subject
to the control of the Customs.
Penalty: 500 penalty units.
(1A) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(1B) Subsection (1) does not apply if the person has permission in force
under subsection (2).
(2) The CEO may give permission in writing to a person specified in
the permission, subject to such conditions (if any) as are specified
in the permission, to engage in specified activities in relation to the
use of an Australian sea installation that is subject to the control of
the Customs.
(3) A person who has been given permission under subsection (2) shall
not refuse or fail to comply with any condition (including a
condition imposed or varied under subsection (4)) to which that
permission is subject.
Penalty: 100 penalty units.
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(4) Where the CEO has, under subsection (2), given a person
permission to engage in any activities in relation to an Australian
sea installation, the CEO may, while that installation remains
subject to the control of the Customs, by notice in writing served
on the person:
(a) suspend or revoke the permission;
(b) revoke or vary a condition to which the permission is subject;
or
(c) impose new conditions to which the permission is to be
subject.
33C Obstructing or interfering with Commonwealth property in a
Customs place
(1) A person commits an offence if:
(a) the person intentionally obstructs or interferes with the
operation of a thing; and
(b) the thing belongs to the Commonwealth; and
(c) the thing is located in a Customs place.
Penalty: 60 penalty units.
(2) Absolute liability applies to paragraph (1)(b).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(3) In this section:
Customs place has the same meaning as in section 183UA.
34 No claim for compensation for loss
The Customs shall not be liable for any loss or damage occasioned
to any goods subject to the control of the Customs except by the
neglect or wilful act of some officer.
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35 Goods imported by post
Goods imported by post shall be subject to the control of the
Customs equally with goods otherwise imported.
35A Amount payable for failure to keep dutiable goods safely etc.
(1) Where a person who has, or has been entrusted with, the
possession, custody or control of dutiable goods which are subject
to the control of the Customs:
(a) fails to keep those goods safely; or
(b) when so requested by a Collector, does not account for those
goods to the satisfaction of a Collector in accordance with
section 37;
that person shall, on demand in writing made by a Collector, pay to
the Commonwealth an amount equal to the amount of the duty of
Customs which would have been payable on those goods if they
had been entered for home consumption on the day on which the
demand was made.
(1A) Where:
(a) dutiable goods subject to the control of the Customs are, in
accordance with authority to deal or by authority of a
permission given under section 71E, taken from a place for
removal to another place;
(b) the goods are not, or part of the goods is not, delivered to that
other place; and
(c) when so requested by a Collector, the person who made the
entry or to whom the permission was given, as the case may
be, does not account for the goods, or for that part of the
goods, as the case may be, to the satisfaction of a Collector in
accordance with section 37;
the person shall, on demand in writing made by a Collector, pay to
the Commonwealth an amount equal to the amount of the duty of
Customs which would have been payable on the goods, or on that
part of the goods, as the case may be, if they had been entered for
home consumption on the day on which the demand was made.
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(1B) Where:
(a) dutiable goods subject to the control of the Customs are, by
authority of a permission given under section 71E, removed
to a place other than a warehouse; and
(b) the person to whom the permission was given fails to keep
those goods safely or, when so requested by a Collector, does
not account for the goods to the satisfaction of a Collector in
accordance with section 37;
the person shall, on demand in writing made by a Collector, pay to
the Commonwealth an amount equal to the amount of the duty of
Customs which would have been payable on those goods if they
had been entered for home consumption on the day on which the
demand was made.
(2) An amount payable under subsection (1), (1A) or (1B) shall be a
debt due to the Commonwealth and may be sued for and recovered
in a court of competent jurisdiction by proceedings in the name of
the Collector.
(3) In proceedings under the last preceding subsection, a statement or
averment in the complaint, claim or declaration of the Collector is
evidence of the matter or matters so stated or averred.
(4) This section does not affect the liability of a person arising under
or by virtue of:
(a) any other provision of this Act; or
(b) a security given under this Act.
36 Offences for failure to keep goods safely or failure to account for
goods
Offences for failure to keep goods safely
(1) A person commits an offence if:
(a) goods are subject to the control of the Customs; and
(b) the person has, or has been entrusted with, the possession,
custody or control of the goods; and
(c) the person fails to keep the goods safely.
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Penalty: 500 penalty units.
(2) A person commits an offence if:
(a) goods are subject to the control of the Customs; and
(b) the person has, or has been entrusted with, the possession,
custody or control of the goods; and
(c) the person fails to keep the goods safely.
Penalty: 60 penalty units.
(3) An offence against subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Offences for failure to account for goods
(4) A person commits an offence if:
(a) goods are subject to the control of the Customs; and
(b) the person has, or has been entrusted with, the possession,
custody or control of the goods; and
(c) the person, when so requested by a Collector, does not
account for the goods to the satisfaction of a Collector in
accordance with section 37.
Penalty: 500 penalty units.
(5) A person commits an offence if:
(a) goods are subject to the control of the Customs; and
(b) the person has an authority to deal with the goods, or is given
a permission under section 71E in relation to the goods; and
(c) the goods are taken, in accordance with the authority to deal
or by authority of the permission under section 71E, from a
place for removal to another place; and
(d) the goods are not, or part of the goods is not, delivered to that
other place; and
(e) the person, when so requested by a Collector, does not
account for the goods or for that part of the goods (as the
case may be) to the satisfaction of a Collector in accordance
with section 37.
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Penalty: 500 penalty units.
(6) A person commits an offence if:
(a) goods are subject to the control of the Customs; and
(b) the person has, or has been entrusted with, the possession,
custody or control of the goods; and
(c) the person, when so requested by a Collector, does not
account for the goods to the satisfaction of a Collector in
accordance with section 37.
Penalty: 60 penalty units.
(7) A person commits an offence if:
(a) goods are subject to the control of the Customs; and
(b) the person has an authority to deal with the goods, or is given
a permission under section 71E in relation to the goods; and
(c) the goods are taken, in accordance with the authority to deal
or by authority of the permission under section 71E, from a
place for removal to another place; and
(d) the goods are not, or part of the goods is not, delivered to that
other place; and
(e) the person, when so requested by a Collector, does not
account for the goods or for that part of the goods (as the
case may be) to the satisfaction of a Collector in accordance
with section 37.
Penalty: 60 penalty units.
(8) An offence against subsection (6) or (7) is an offence of strict
liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Removal of goods by authority of section 71E permission
(9) Without limiting subsection (1), (2), (4) or (6), if goods are
removed to a place other than a warehouse by authority of a
permission given to a person under section 71E, the person is taken
to have, or to have been entrusted with, the possession, custody or
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Section 37
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control of the goods for the purposes of paragraph (1)(b), (2)(b),
(4)(b) or (6)(b).
Other liabilities not affected
(10) This section does not affect the liability of a person arising under
or by virtue of:
(a) any other provision of this Act; or
(b) a security given under this Act.
37 Accounting for goods
A person accounts for goods or a part of goods to the satisfaction
of a Collector in accordance with this section if, and only if:
(a) the Collector sights the goods; or
(b) if the Collector is unable to sight the goods—the person
satisfies the Collector that the goods have been dealt with in
accordance with this Act.
42 Right to require security
(1) The Customs shall have the right to require and take securities for
compliance with this Act, for compliance with conditions or
requirements to which the importation or exportation of goods is
subject and generally for the protection of the revenue of the
Customs, and pending the giving of the required security in
relation to any goods subject to the control of the Customs may
refuse to deliver the goods or to give any authority to deal with the
goods.
(1A) The right of the Customs under subsection (1) to require and take a
security includes the right to require and take securities for
payment of any penalty that a person may become liable to pay to
the Commonwealth under the Customs Undertakings (Penalties)
Act 1981.
(1B) The right of the Customs under subsection (1) to require and take a
security includes the right to require and take securities in respect
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Section 42
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of any interim duty that may be payable on goods under the
Customs Tariff (Anti-Dumping) Act 1975 but no such security shall
be required or taken under this Act:
(a) on an application under section 269TB of this Act in respect
of the goods to which the application relates before the time
at which the Commissioner has made a preliminary
affirmative determination, within the meaning of Part XVB,
in respect of those goods; or
(b) on like goods imported into Australia before that time.
(1C) If:
(a) an undertaking is given and accepted under
subsection 269TG(4) or 269TJ(3) in respect of goods; and
(b) the undertaking is subsequently breached;
the Customs may require and take securities in respect of any
interim duty that may be payable under the Customs Tariff
(Anti-Dumping) Act 1975 on the goods or on like goods imported
into Australia.
(1D) The right of the Customs under subsection (1) to require and take a
security includes the right to require and take a security in respect
of any interim duty that may be payable under the Customs Tariff
(Anti-Dumping) Act 1975 on goods the subject of an application
under subsection 269ZE(1) of this Act.
(2) The right of the Customs under subsection (1) to require and take
securities includes the right to require and take a security for a
purpose or purposes for which security may be taken under that
subsection and for a purpose or purposes for which security may be
taken under section 16 of the Excise Act 1901-1957 and the
succeeding provisions of this Part apply to and in relation to such a
security in the same manner as they apply to and in relation to any
other security required and taken under subsection (1).
(3) The rights of the Customs under this section may be exercised by a
Collector on behalf of the Customs.
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Section 43
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43 Form of security
A security shall be given in a manner and form approved by a
Collector and may, subject to that approval, be by bond, guarantee,
cash deposit or any other method, or by two or more different
methods.
44 General bonds may be given
When security is required for any particular purpose security may
by the authority of the CEO be accepted to cover all transactions
for such time and for such amounts as the CEO may approve.
45 Cancellation of bonds
(1) All Customs securities may after the expiration of 3 years from the
date thereof or from the time specified for the performance of the
conditions thereof be cancelled by the CEO.
(2) A security taken in respect of any interim duty that may become
payable on goods under section 8, 9, 10 or 11 of the Customs Tariff
(Anti-Dumping) Act 1975, being a security taken before the
publication under Part XVB of this Act of a notice declaring that
section to apply to those goods, shall be cancelled before the
expiration of the prescribed period after the date the security is
taken.
(3) In subsection (2), prescribed period means:
(a) in relation to a security in respect of any interim duty that
may be payable on goods under section 8 or 9 of the Customs
Tariff (Anti-Dumping) Act 1975—a period described in
subsection (3A) of this section; or
(b) in any other case—a period of 4 months.
(3A) For the purposes of paragraph (3)(a), the period is:
(a) unless paragraph (b) of this subsection applies:
(i) a period of 4 months; or
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(ii) if an exporter of goods of the kind referred to in
paragraph (3)(a) requests a longer period—a period (not
exceeding 6 months) that the Commissioner determines
to be appropriate; or
(b) if the security was taken in connection with an investigation
under Part XVB and the non-injurious price of goods the
subject of the investigation as ascertained, or last ascertained,
for the purposes of the investigation is less than the normal
value of such goods as so ascertained, or last so ascertained:
(i) a period of 6 months; or
(ii) if an exporter of goods of the kind referred to in
paragraph (3)(a) requests a longer period—a period (not
exceeding 9 months) that the Commissioner determines
to be appropriate.
(4) Where:
(a) a notice is published under Part XVB of this Act declaring
section 8, 9, 10 or 11 of the Customs Tariff (Anti-Dumping)
Act 1975 to apply to goods of a particular kind that may be
imported into Australia;
(b) goods of that kind are imported while that notice is in force;
and
(c) security is taken after the importation of those goods in
relation to the interim duty that may be payable in respect of
them;
subsection (2) does not apply in relation to that security.
46 New sureties
If the Collector shall not at any time be satisfied with the
sufficiency of any security the Collector may require a fresh
security and a fresh security shall be given accordingly.
47 Form of Customs security
The form of Customs security in Schedule I hereto shall suffice for
all the purposes of a bond or guarantee under this Act and without
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Section 48
Customs Act 1901 67
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sealing shall bind its subscribers as if sealed and unless otherwise
provided therein jointly and severally and for the full amount.
48 Effect of Customs security
(1) Whenever any such Customs security is put in suit by the Collector
the production thereof without further proof shall entitle the
Collector to judgment for their stated liability against the persons
appearing to have executed the same unless the defendants shall
prove compliance with the condition or that the security was not
executed by them or release or satisfaction.
(2) If it appears to the Court that a non-compliance with a Customs
security has occurred, the security shall not be deemed to have
been discharged or invalidated, and the subscribers shall not be
deemed to have been released or discharged from liability by
reason of:
(a) an extension of time or other concession;
(b) the Customs having consented to, or acquiesced in, a
previous non-compliance with the condition; or
(c) the Collector having failed to bring suit against the
subscribers upon the occurrence of a previous
non-compliance with the condition.
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Part IV The importation of goods
Division 1A Preliminary
Section 49
68 Customs Act 1901
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Part IV—The importation of goods
Division 1A—Preliminary
49 Importation
For the purpose of securing the due importation of goods:
(1) The ship or aircraft may be boarded.
(2) The cargo shall be reported.
(3) The goods shall be entered unshipped and may be examined.
49A Ships and aircraft deemed to be imported
(1) Where:
(a) a ship or an aircraft has entered Australia; and
(b) a Collector, after making such inquiries as he or she thinks
appropriate, has reason to believe that the ship or aircraft
might have been imported into Australia;
he or she may serve, in accordance with subsection (4), a notice in
respect of the ship or aircraft stating that, if the ship or aircraft
remains in Australia throughout the period of 30 days commencing
on the day on which the notice was served, the ship or aircraft shall
be deemed to have been imported into Australia and may be
forfeited.
(2) Where a notice under subsection (1) has been served in respect of a
ship or an aircraft, a Collector, if he or she considers that, having
regard to weather conditions or any other relevant matter, it is
reasonable to do so, may extend the period specified in the notice
by serving, in accordance with subsection (4), a notice in respect of
the ship or aircraft stating that that period has been extended and
specifying the period by which it has been extended.
(3) Where a notice under subsection (1) has been served in respect of a
ship or an aircraft, a Collector may, before the expiration of the
period specified in the notice, or, if that period has been extended
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under subsection (2), that period as extended, revoke that notice by
serving, in accordance with subsection (4), a notice in respect of
the ship or aircraft stating that the first-mentioned notice is
revoked.
(4) A Collector shall serve a notice under subsection (1), (2) or (3) in
respect of a ship or an aircraft by causing the notice to be affixed to
a prominent part of the ship or aircraft.
(5) Where a Collector serves a notice under subsection (1), (2) or (3)
in respect of a ship or an aircraft, he or she shall, as soon as
practicable after serving the notice, publish a copy of the notice in:
(a) a newspaper circulating generally in the State or Territory in
which the ship or aircraft is situated, or, in the case of a ship
or seaplane that is not in a State or Territory, in the State or
Territory that is adjacent to the place where the ship or
seaplane is situated; and
(b) if that newspaper does not circulate in the locality in which
the ship or aircraft is situated—a newspaper (if any)
circulating in that locality.
(6) Where a Collector who proposes to serve a notice under
subsection (1), (2) or (3) in respect of a ship or aircraft considers
that the person (if any) in charge of the ship or aircraft is unlikely
to be able to read the English language but is likely to be able to
read another language, the Collector shall, when causing the notice
to be affixed to the ship or aircraft, cause a translation of the notice
into a language that that person is likely to be able to read to be
affixed to the ship or aircraft as near as practicable to the notice.
(7) Where:
(a) a Collector has served a notice under subsection (1) in
respect of a ship or aircraft;
(b) the Collector has complied with subsections (5) and (6) in
relation to the notice;
(c) the notice has not been revoked under subsection (3);
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Division 1A Preliminary
Section 49B
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(d) the ship or aircraft has remained in Australia throughout the
period specified in the notice, or, if that period has been
extended under subsection (2), that period as extended; and
(e) an entry has not been made in respect of the ship or aircraft
during that period or that period as extended, as the case
requires;
the ship or aircraft shall, for the purpose of this Act be deemed to
have been imported into Australia on the expiration of that period
or that period as extended, as the case requires.
(8) A reference in this section to Australia shall be read as including a
reference to waters within the limits of any State or internal
Territory.
(9) A reference in this section to a ship shall be read as not including a
reference to an overseas resources installation or to an overseas sea
installation.
49B Installations and goods deemed to be imported
(1) Where:
(a) an overseas resources installation (not being an installation
referred to in subsection (2)), becomes attached to the
Australian seabed; or
(b) an overseas sea installation (not being an installation referred
to in subsection (2)) becomes installed in an adjacent area or
in a coastal area;
the installation and any goods on the installation at the time when it
becomes so attached or so installed shall, for the purposes of the
Customs Acts, be deemed to have been imported into Australia at
the time when the installation becomes so attached or so installed.
(2) Where:
(a) an overseas resources installation is brought to a place in
Australia and is to be taken from that place into Australian
waters for the purposes of being attached to the Australian
seabed; or
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Preliminary Division 1A
Section 49B
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(b) an overseas sea installation is brought to a place in Australia
and is to be taken from that place into an adjacent area or into
a coastal area for the purposes of being installed in that area;
the installation and any goods on the installation at the time when it
is brought to that place shall, for the purpose of the Customs Acts,
be deemed to have been imported into Australia at the time when
the installation is brought to that place.
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Part IV The importation of goods
Division 1 Prohibited imports
Section 50
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Division 1—Prohibited imports
50 Prohibition of the importation of goods
(1) The Governor-General may, by regulation, prohibit the importation
of goods into Australia.
(2) The power conferred by the last preceding subsection may be
exercised:
(a) by prohibiting the importation of goods absolutely;
(aa) by prohibiting the importation of goods in specified
circumstances;
(b) by prohibiting the importation of goods from a specified
place; or
(c) by prohibiting the importation of goods unless specified
conditions or restrictions are complied with.
(3) Without limiting the generality of paragraph (2)(c), the regulations:
(a) may provide that the importation of the goods is prohibited
unless a licence, permission, consent or approval to import
the goods or a class of goods in which the goods are included
has been granted as prescribed by the regulations made under
this Act or the Therapeutic Goods Act 1989; and
(b) in relation to licences or permissions granted as prescribed by
regulations made under this Act—may make provision for
and in relation to:
(i) the assignment of licences or permissions so granted or
of licences or permissions included in a prescribed class
of licences or permissions so granted;
(ii) the granting of a licence or permission to import goods
subject to compliance with conditions or requirements,
either before or after the importation of the goods, by
the holder of the licence or permission at the time the
goods are imported;
(iii) the surrender of a licence or permission to import goods
and, in particular, without limiting the generality of the
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Section 50
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foregoing, the surrender of a licence or permission to
import goods in exchange for the granting to the holder
of the surrendered licence or permission of another
licence or permission or other licences or permissions to
import goods; and
(iv) the revocation of a licence or permission that is granted
subject to a condition or requirement to be complied
with by a person for a failure by the person to comply
with the condition or requirement, whether or not the
person is charged with an offence against subsection (4)
in respect of the failure.
(3A) Without limiting the generality of subparagraph (3)(b)(ii), a
condition referred to in that subparagraph may be a condition that,
before the expiration of a period specified in the permission or that
period as extended with the approval of the Collector, that person,
or, if that person is a natural person who dies before the expiration
of that period or that period as extended, as the case may be, the
legal personal representative of that person, shall export, or cause
the exportation of, the goods from Australia.
(4) A person is guilty of an offence if:
(a) a licence or permission has been granted, on or after
16 October 1963, under the regulations; and
(b) the licence or permission relates to goods that are not
narcotic goods; and
(c) the licence or permission is subject to a condition or
requirement to be complied with by the person; and
(d) the person engages in conduct; and
(e) the person’s conduct contravenes the condition or
requirement.
Penalty: 100 penalty units.
(5) Subsection (4) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
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Division 1 Prohibited imports
Section 51
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(6) Absolute liability applies to paragraph (4)(a), despite
subsection (5).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(7) A person is guilty of an offence if:
(a) a licence or permission has been granted, on or after
16 October 1963, under the regulations; and
(b) the licence or permission relates to goods that are narcotic
goods; and
(c) the licence or permission is subject to a condition or
requirement to be complied with by the person; and
(d) the person engages in conduct; and
(e) the person’s conduct contravenes the condition or
requirement.
Penalty: Imprisonment for 2 years or 20 penalty units, or both.
(9) Absolute liability applies to paragraph (7)(a).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(10) In this section:
engage in conduct means:
(a) do an act; or
(b) omit to perform an act.
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.
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Prohibited imports Division 1
Section 51A
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51A Certain controlled substances taken to be prohibited imports
(1) This section applies if a substance or plant is determined, under
Subdivision C of Division 301 of the Criminal Code (which deals
with emergency Ministerial determinations of serious drugs and
precursors), to be a border controlled drug, a border controlled
plant or a border controlled precursor.
(2) For the period during which the determination has effect,
Schedule 4 to the Customs (Prohibited Imports) Regulations 1956
has effect as if the substance or plant were described as a drug in
that Schedule.
52 Invalidation of licence, permission etc. for false or misleading
information
A licence, permission, consent or approval granted in respect of the
importation of UN-sanctioned goods is taken never to have been
granted if:
(a) an application for the licence, permission, consent or
approval was made in an approved form; and
(b) information contained in, or information or a document
accompanying, the form:
(i) was false or misleading in a material particular; or
(ii) omitted any matter or thing without which the
information or document is misleading in a material
particular.
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Part IV The importation of goods
Division 2 The boarding of ships and aircraft
Section 58
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Division 2—The boarding of ships and aircraft
58 Ships and aircraft to enter ports or airports
(1) The master of a ship or the pilot of any aircraft shall not bring his
or her ship or aircraft to a place other than a port or airport unless
from stress of weather or other reasonable cause.
Penalty: 500 penalty units.
(1A) Subsection (1) does not apply if the master or pilot has the
permission of a Collector given under subsection (2).
(2) A Collector may, by notice in writing given to the master of a ship
or the pilot of an aircraft who has applied for permission to bring
his or her ship or aircraft to a place other than a port or airport, give
the person permission, subject to such conditions (if any) as are
specified in the notice, to bring the ship or aircraft to, or to remain
at, that place.
(3) A person who has been given permission under subsection (2) shall
not refuse or fail to comply with any condition (including a
condition imposed or varied under subsection (4)) to which that
permission is subject.
Penalty: 100 penalty units.
(4) Where a Collector has, under subsection (2), given a person
permission to bring a ship or aircraft to a place other than a port or
airport, the Collector may, at any time before that ship or aircraft is
brought to that place, by notice in writing served on the person:
(a) revoke the permission;
(b) revoke or vary a condition to which the permission is subject;
or
(c) impose new conditions to which the permission is to be
subject.
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The boarding of ships and aircraft Division 2
Section 58A
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(5) Conditions to which a permission under subsection (2) may be
subject include conditions relating to matters occurring while the
ship or aircraft is at the place to which the permission relates.
(6) A reference in this section to a ship or aircraft entering, or being
brought to, a place other than a port or airport shall be read as
including a reference to the ship or aircraft being brought to a ship
that is at an Australian resources installation or an Australian sea
installation.
58A Direct journeys between installations and external places
prohibited
(1) For the purposes of this section, installations shall be deemed not
to be a part of Australia.
(2) Subject to subsection (6), where a person:
(a) travels from an external place to:
(i) a sea installation installed in an adjacent area or in a
coastal area; or
(ii) a resources installation attached to the Australian
seabed;
whether or not in the course of a longer journey; and
(b) has not been available for questioning in Australia for the
purposes of this Act after leaving the place and before
arriving at the installation;
then:
(c) that person;
(d) the owner of the installation; and
(e) the owner and person in charge of a ship or aircraft on which
the person travelled from the place to the installation;
are each guilty of an offence against this section.
(3) Subject to subsection (6), where goods:
(a) are brought from an external place to:
(i) a sea installation installed in an adjacent area or in a
coastal area; or
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Division 2 The boarding of ships and aircraft
Section 58A
78 Customs Act 1901
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(ii) a resources installation attached to the Australian
seabed;
whether or not previously brought to that place from another
place; and
(b) have not been available for examination in Australia for the
purposes of this Act after leaving the place and before
arriving at the installation;
then:
(c) the owner of the goods at the time of their arrival at the
installation;
(d) the owner of the installation; and
(e) the owner and person in charge of a ship or aircraft on which
the goods were transported from the place to the installation;
are each guilty of an offence against this section.
(4) Subject to subsection (6), where a person:
(a) travels from:
(i) a sea installation installed in an adjacent area or in a
coastal area; or
(ii) a resources installation attached to the Australian
seabed;
whether or not in the course of a longer journey; and
(b) has not been available for questioning in Australia for the
purposes of this Act after leaving the installation and before
arriving in the place;
then:
(c) that person;
(d) the owner of the installation; and
(e) the owner and person in charge of a ship or aircraft on which
the person travelled from the installation to the place;
are each guilty of an offence against this section.
(5) Subject to subsection (6), where goods:
(a) are sent from:
(i) a sea installation installed in an adjacent area or in a
coastal area; or
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Section 58A
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(ii) a resources installation attached to the Australian
seabed;
whether or not the goods are sent on from that place; and
(b) have not been available for examination in Australia for the
purposes of this Act after leaving the installation and before
arriving in the place;
then:
(c) the person who sent the goods;
(d) the owner of the installation; and
(e) the owner and person in charge of a ship or aircraft on which
the goods were transported from the installation to the place;
are each guilty of an offence against this section.
(5A) Subsections (2), (3), (4) and (5) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(6) It is a defence to a charge of an offence against this section if it is
established that the journey because of which the offence would
have been committed:
(a) was necessary to secure the safety of, or appeared to be the
only way of averting a threat to, human life;
(b) was necessary to secure, or appeared to be the only way of
averting a threat to, the safety of a ship at sea, of an aircraft
in flight or of an installation; or
(c) was authorised in writing, by the CEO, and was carried out in
accordance with the conditions (if any) specified in that
authorisation.
(7) Subsection (6) shall not be taken to limit by implication any
defence that would, but for the subsection, be available to a person
charged with an offence against this section.
(8) For the purposes of this section:
(a) a person shall not be taken to travel from or to an external
place or an installation because only of having been in an
aircraft flying over, or on a landing place in, the place or
installation; and
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Part IV The importation of goods
Division 2 The boarding of ships and aircraft
Section 58B
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(b) goods shall not be taken to have been brought from, or sent
to, an external place or an installation because only of being
in an aircraft flying over, or on a landing place in, the place
or installation.
Penalty: 100 penalty units.
58B Direct journeys between certain resources installations and
external places prohibited
(1) In this section:
external place does not include East Timor.
(2) Subject to subsection (6), where a person travels from an external
place to a resources installation in the Joint Petroleum
Development Area (whether or not in the course of a longer
journey) without entering either Australia or East Timor:
(a) that person; and
(b) the owner of the installation; and
(c) the owner and person in charge of the ship or aircraft on
which the person arrives at the installation;
are each guilty of an offence against this section.
(3) Subject to subsection (6), where goods are taken from an external
place to a resources installation in the Joint Petroleum
Development Area (whether or not previously brought to that place
from another place) without being taken into either Australia or
East Timor:
(a) the owner of the goods at the time of their arrival at the
installation; and
(b) the owner of the installation; and
(c) the owner and person in charge of the ship or aircraft on
which the goods arrive at the installation;
are each guilty of an offence against this section.
(4) Subject to subsection (6), where a person travels from a resources
installation in the Joint Petroleum Development Area to an external
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place (whether or not in the course of a longer journey) without
entering either Australia or East Timor:
(a) that person; and
(b) the owner of the installation; and
(c) the owner and person in charge of the ship or aircraft on
which the person left the installation;
are each guilty of an offence against this section.
(5) Subject to subsection (6), where goods are sent from a resources
installation in the Joint Petroleum Development Area to an external
place (whether or not the goods are sent on from that place)
without being taken into Australia or East Timor:
(a) the person who sends the goods; and
(b) the owner of the installation; and
(c) the owner and person in charge of the ship or aircraft on
which the goods leave the installation;
are each guilty of an offence against this section.
(5A) Subsections (2), (3), (4) and (5) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(6) It is a defence to a prosecution for an offence against this section
that the journey because of which the offence would have been
committed:
(a) was necessary to secure the safety of, or appeared to be the
only way of averting a threat to, human life; or
(b) was necessary to secure, or appeared to be the only way of
averting a threat to, the safety of a ship at sea, of an aircraft
in flight or of a resources installation; or
(c) was authorised in writing by the CEO and was carried out in
accordance with the conditions (if any) specified in the
authorisation.
(7) Subsection (6) is not to be taken to limit by implication any
defence that would, apart from that subsection, be available to a
person charged with an offence against this section.
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Section 60
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(8) For the purposes of this section:
(a) a person is not to be taken to travel from or to an external
place or an installation only because the person is in an
aircraft flying over, or on a landing place in or on, the place
or installation; and
(b) goods are not to be taken to have been brought from, or sent
to, an external place or an installation only because the goods
were in an aircraft that flew over, or was on a landing place
in or on, the place or installation.
(9) A person who commits an offence against this section is
punishable, on conviction, by a fine not exceeding 100 penalty
units.
60 Boarding stations
(1) The master of every ship from a place outside Australia bound to
or calling at any port shall bring his or her ship to for boarding at a
boarding station appointed for that port and shall permit his or her
ship to be boarded.
Penalty: 100 penalty units.
(2) The pilot of an aircraft from a place outside Australia arriving in
Australia shall not suffer the aircraft to land at any other airport
until the aircraft has first landed:
(a) at such airport for which a boarding station is appointed as is
nearest to the place at which the aircraft entered Australia; or
(b) at such other airport for which a boarding station is appointed
as has been approved by the CEO, in writing, as an airport at
which that aircraft, or a class of aircraft in which that aircraft
is included, may land on arriving in Australia from a place
outside Australia.
Penalty: 100 penalty units.
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(3) The pilot of an aircraft engaged on an air service or flight between
Australia and a place outside Australia:
(a) shall not suffer the aircraft to land at an airport for which a
boarding station is not appointed; and
(b) shall, as soon as practicable after the aircraft lands at an
airport, bring the aircraft for boarding to a boarding station
appointed for that airport and shall permit the aircraft to be
boarded.
Penalty: 100 penalty units.
(3A) Subsections (1), (2) and (3) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(4) It is a defence to a prosecution for an offence against a provision of
subsection (2) or (3) if the person charged proves that he or she
was prevented from complying with the provision by stress of
weather or other reasonable cause.
61 Facility for boarding
(1) The master of any ship or the pilot of any aircraft permitting his or
her ship or aircraft to be boarded, the master of a resources
installation, or the owner of a sea installation, shall, by all
reasonable means, facilitate the boarding of the ship, aircraft or
installation by a person who is authorized under this Act to board
that ship, aircraft or installation.
Penalty: 60 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
61A Owner or operator of port etc. to facilitate boarding
(1) An officer of Customs may request an owner or operator of a port
or of a port facility to facilitate, by any reasonable means, the
boarding of a ship that is in the port or port facility by any person
who is authorised under this Act to board the ship.
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Section 62
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(2) The owner or operator commits an offence if the owner or operator
fails to comply with the request.
Penalty: 30 penalty units.
(3) In this section:
port facility means an area of land or water, or land and water,
(including any buildings, installations or equipment in or on the
area) used either wholly or partly in connection with the loading,
unloading, docking or mooring of ships.
62 Ships to come quickly to place of unlading
(1) When a ship has been brought to at a boarding station and boarded
by an officer, the master of the ship shall, subject to any direction
given under section 275A, bring the ship to the proper place of
mooring or to the proper wharf appointed under subsection 15(2),
without touching at any other place, as quickly as it is practicable
for him or her lawfully to do so.
Penalty: 60 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
63 Ship or aircraft not to be moved without authority
(1) No ship or aircraft after arrival at the proper place of mooring, at
the proper wharf appointed under subsection 15(2) or at an airport
appointed under subsection 15(1) shall be removed therefrom
before the discharge of the cargo intended to be discharged at the
port or airport.
Penalty: 60 penalty units.
(2) Subsection (1) does not apply if the removal is by authority or by
direction of the harbour or aerial authority.
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(3) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
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Division 3 The report of the cargo
Section 63A
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Division 3—The report of the cargo
Subdivision A—General reporting requirements
63A Definitions
In this Division:
abbreviated cargo report means an electronic cargo report, in
relation to low value cargo of a particular kind, made by a special
reporter in relation to cargo of that kind in accordance with the
requirements of section 64AB.
applicant means an applicant under Subdivision C for registration,
or for renewal of registration, as a special reporter in relation to
low value cargo of a particular kind.
application means an application under Subdivision C for
registration, or for renewal of registration, as a special reporter in
relation to low value cargo of a particular kind.
cargo, in relation to a ship or aircraft, includes any mail carried on
the ship or aircraft.
dedicated computer facilities, in relation to a person who is
seeking to be registered, or is or has been registered, as a special
reporter in relation to low value cargo of a particular kind, means
computer facilities of that person that meet the requirements of
Subdivision C relating to the making of abbreviated cargo reports
in relation to cargo of that kind, and the storage of electronic
information concerning individual consignments covered by those
reports.
house agreement, in relation to a particular mail-order house and
to a particular registered user proposing to handle consignments
from that house, means a written agreement between that house
and that user that includes provisions:
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(a) setting out the arrangements made by the user with the house
for the shipment of low value goods consigned by that house
and handled by that user; and
(b) providing that all such consignments from that house that are
to be handled by that user will be consolidated at a single
place of export outside Australia designated or determined in
accordance with the agreement; and
(c) providing that the house will transmit electronically to the
user full particulars of each such consignment for which an
order has been placed including details of the consignment’s
transportation to Australia.
low value cargo means:
(a) cargo consigned from a particular mail-order house; or
(c) cargo comprising other goods of a kind prescribed by the
regulations;
being cargo in relation to each single consignment of which
section 68 does not apply because of paragraph 68(1)(f).
mail, in relation to a ship or aircraft, means:
(a) any goods consigned through the Post Office that are carried
on the ship or aircraft; and
(b) any other correspondence carried on the ship or aircraft that
is not consigned as cargo and that is not accompanied
personal or household effects of a passenger or member of
the crew.
Note: Correspondence covered by paragraph (b) would include, for example,
an airline’s inter-office correspondence that is carried on one of the
airline’s aircraft and that is not consigned as cargo.
mail-order house means a commercial establishment carrying on
business outside Australia that sells goods solely in response to
orders placed with it either by mail or electronic means.
notified premises, in relation to a person who is, or has been, a
special reporter in relation to low value cargo of a particular kind,
means:
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(a) the premises or all premises indicated in the application, in
accordance with subsection 67EC(3), as places in Australia at
which are located:
(i) dedicated computer facilities for the storage of
information relating to cargo of that kind; or
(ii) documents relating to such information; and
(b) if a special reporter notifies the CEO under
subsection 67EF(2) that, with effect from a particular day,
the premises at which all or any of those facilities or
documents will be located is to be changed to another place
in Australia—with effect from that day, the premises at
which all of those facilities and documents will be located.
re-mail item, in relation to a ship or aircraft, means an item of
cargo carried on the ship or aircraft, in respect of which all of the
following apply:
(a) the item is packaged in an addressed envelope, of paper or
other material, whose length plus width does not exceed 80
cm;
(b) the item consists only of paper;
(c) the item and packaging weigh no more than one kilogram;
(d) the item either has no commercial value or is a publication in
respect of which the following apply:
(i) the publication is sent from overseas to the addressee as
a subscriber to the publication;
(ii) the subscription is made by a direct dealing with the
consignor by either the addressee or another person
arranging a gift subscription for the addressee;
(iii) the value of the publication does not exceed $250 (or
such other amount as is prescribed for the purposes of
subparagraph 68(1)(f)(iii));
(e) the item is not mail;
(f) the item is not, or does not contain, goods covered by
paragraph (a) or (b) of the definition of prohibited goods in
subsection 4(1);
(g) there is no individual document of carriage for the item;
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(h) the item was consigned on the ship or aircraft by the
consignor, with other items that are covered by
paragraphs (a) to (g) of this definition, to different
consignees.
re-mail reporter means a person or partnership that is registered
under Subdivision E as a re-mail reporter.
special reporter means a person who is registered under
Subdivision C as a special reporter in respect of low value cargo of
a particular kind.
64 Impending arrival report
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) If the ship or aircraft is due to arrive at a port or airport in Australia
(whether the first port or airport or any subsequent port or airport
on the same voyage or flight), the operator must report to Customs,
in accordance with this section, the impending arrival of the ship or
aircraft.
(3) Subject to subsection (4), the report of the impending arrival of the
ship or aircraft may be made by document or electronically.
(4) If the operator is required to report to Customs under
section 64AAB, or to make a cargo report, in respect of the voyage
or flight, the report of the impending arrival of the ship or aircraft
must be made electronically.
(5) A report of the impending arrival of a ship (other than a pleasure
craft) must be made:
(a) not earlier than 10 days before the time stated in the report to
be the estimated time of arrival of the ship; and
(b) not later than:
(i) the start of the prescribed period before its estimated
time of arrival; or
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(ii) if the journey is of a kind described in regulations made
for the purposes of this subparagraph—the start of the
shorter period specified in those regulations before its
estimated time of arrival.
(5A) A report of the impending arrival of a pleasure craft must be made:
(a) not earlier than the prescribed number of days before the time
stated in the report to be the estimated time of arrival of the
pleasure craft; and
(b) not later than:
(i) the start of the prescribed period before its estimated
time of arrival; or
(ii) if the journey is of a kind described in regulations made
for the purposes of this subparagraph—the start of the
shorter period specified in those regulations before its
estimated time of arrival.
(6) Regulations made for the purposes of paragraph (5)(b) or (5A)(b)
may prescribe matters of a transitional nature (including
prescribing any saving or application provisions) arising out of the
making of regulations for those purposes.
(7) A report of the impending arrival of an aircraft must be made:
(a) not earlier than 10 days before the time stated in the report to
be the estimated time of arrival of the aircraft; and
(b) not later than the prescribed period before that time.
(8) For the purposes of paragraph (7)(b), the prescribed period before
the estimated time of arrival of an aircraft is:
(a) if the flight from the last airport is likely to take not less than
3 hours—3 hours or such other period as is prescribed by the
regulations; or
(b) if the flight from the last airport is likely to take less than 3
hours:
(i) one hour or such other period as is prescribed by the
regulations; or
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(ii) if the flight is of a kind described in regulations made
for the purposes of this subparagraph—such shorter
period as is specified in those regulations.
(9) A documentary report must:
(a) be in writing; and
(b) be in an approved form; and
(c) be communicated to Customs by sending or giving it to an
officer doing duty in relation to the reporting of ships or
aircraft at the port or airport at which the ship or aircraft is
expected to arrive; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(10) An electronic report must communicate such information as is set
out in an approved statement.
(11) The CEO may approve different forms for documentary reports,
and different statements for electronic reports, to be made under
subsections (9) and (10) in different circumstances, by different
kinds of operators of ships or aircraft or in respect of different
kinds of ships or aircraft.
(12) An operator of a ship or aircraft who intentionally contravenes this
section commits an offence punishable, on conviction, by a penalty
not exceeding 120 penalty units.
(13) An operator of a ship or aircraft who contravenes this section
commits an offence punishable, on conviction, by a penalty not
exceeding 60 penalty units.
(14) An offence against subsection (13) is an offence of strict liability.
64AA Arrival report
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
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Section 64AA
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(2) When the ship or aircraft has arrived at a port or airport in
Australia (whether the first port or airport or any subsequent port
or airport on the same voyage or flight), the operator must report to
Customs, in accordance with this section, particulars of the arrival
of the ship or aircraft and the time of arrival.
(3) Subject to subsection (3A), the report must be made:
(a) in the case of a ship—before:
(i) the end of 24 hours (disregarding any period that occurs
on a Saturday, Sunday or holiday) after the ship’s
arrival; or
(ii) the issue of a Certificate of Clearance in respect of the
ship and the port;
whichever first happens; or
(b) in the case of an aircraft—before:
(i) the end of 3 hours after the aircraft’s arrival; or
(ii) the issue of a Certificate of Clearance in respect of the
aircraft and the airport;
whichever first happens.
(3A) The CEO may, by legislative instrument, determine that reports for
specified ships, or specified aircraft, in specified circumstances
must be made before a specified time or before the occurrence of a
specified event. Such reports must be made in accordance with the
instrument.
(4) Subject to subsection (5), a report mentioned in subsection (3) or
(3A) may be made by document or electronically.
(5) If the operator is required to report to Customs under
section 64AAB, or to make a cargo report, in respect of the voyage
or flight, a report mentioned in subsection (3) or (3A) must be
made electronically.
(6) A documentary report must:
(a) be in writing; and
(b) be in an approved form; and
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(c) be communicated to Customs by sending or giving it to an
officer doing duty in relation to the reporting of ships or
aircraft at the port or airport of arrival; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(7) An electronic report must communicate such information as is set
out in an approved statement.
(8) The CEO may approve different forms for documentary reports,
and different statements for electronic reports, to be made under
subsections (6) and (7) in different circumstances, by different
kinds of operators of ships or aircraft or in respect of different
kinds of ships or aircraft.
(9) An operator of a ship or aircraft who intentionally contravenes this
section commits an offence punishable, on conviction, by a penalty
not exceeding 120 penalty units.
(10) An operator of a ship or aircraft who contravenes this section
commits an offence punishable, on conviction, by a penalty not
exceeding 60 penalty units.
(11) An offence against subsection (10) is an offence of strict liability.
64AAA Report of stores and prohibited goods
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) When the ship or aircraft has arrived at a port or airport in
Australia (whether the first port or airport or any subsequent port
or airport on the same voyage or flight), the operator must report to
Customs, in accordance with this section, particulars of the ship’s
stores or aircraft’s stores and of any prohibited goods contained in
those stores at the time of arrival.
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Section 64AAA
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(3) Subject to subsection (3A), the report must be made:
(a) in the case of a ship—before:
(i) the end of 24 hours (disregarding any period that occurs
on a Saturday, Sunday or holiday) after the ship’s
arrival; or
(ii) the issue of a Certificate of Clearance in respect of the
ship and the port;
whichever first happens; or
(b) in the case of an aircraft—before:
(i) the end of 3 hours after the aircraft’s arrival; or
(ii) the issue of a Certificate of Clearance in respect of the
aircraft and the airport;
whichever first happens.
(3A) The CEO may, by legislative instrument, determine that reports for
specified ships, or specified aircraft, in specified circumstances
must be made before a specified time or before the occurrence of a
specified event. Such reports must be made in accordance with the
instrument.
(4) A report mentioned in subsection (3) or (3A) may be made by
document or electronically.
(5) A documentary report must:
(a) be in writing; and
(b) be in an approved form; and
(c) be communicated to Customs by sending or giving it to an
officer doing duty in relation to the reporting of ships or
aircraft at the port or airport of arrival; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(6) An electronic report must communicate such information as is set
out in an approved statement.
(7) The CEO may approve different forms for documentary reports,
and different statements for electronic reports, to be made under
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subsections (5) and (6) in different circumstances, by different
kinds of operators of ships or aircraft or in respect of different
kinds of ships or aircraft.
(8) An operator of a ship or aircraft who intentionally contravenes this
section commits an offence punishable, on conviction, by a penalty
not exceeding 120 penalty units.
(11) In this section:
aircraft’s stores and ship’s stores have the meanings given by
section 130C.
64AAB Notifying Customs of particulars of cargo reporters
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) A cargo reporter who has entered into an agreement or
arrangement with another cargo reporter under which cargo for
whose carriage the other cargo reporter is responsible is to be
carried on the ship or aircraft during the voyage or flight must
report to Customs, in accordance with this section, particulars of
the other cargo reporter.
(3) A report must be made electronically and must communicate such
information as is set out in an approved statement.
(4) A report must be made before the latest time by which a cargo
report may be made.
(5) The CEO may approve different statements for reports to be made
under this section in different circumstances or by different kinds
of cargo reporters.
(6) A cargo reporter who intentionally contravenes this section
commits an offence punishable, on conviction, by a penalty not
exceeding 120 penalty units.
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(7) A cargo reporter who contravenes this section commits an offence
punishable, on conviction, by a penalty not exceeding 60 penalty
units.
(8) An offence against subsection (7) is an offence of strict liability.
(9) A cargo reporter who is required to make a report under this
section is not liable to be prosecuted for, and cannot be served with
an infringement notice under Division 5 of Part XIII for, an offence
against this section if:
(a) the cargo reporter made a report, but contravened
subsection (4) of this section; and
(b) the time (the actual time of arrival) at which the ship or
aircraft in question arrived at the first port or airport in
Australia since it last departed from a port or airport outside
Australia was later than the estimated time of arrival referred
to in subsection 64AB(8); and
(c) the cargo reporter would not have contravened subsection (4)
of this section if the estimated time of arrival of the ship or
aircraft had been its actual time of arrival.
64AAC Report to Customs of persons engaged to unload cargo
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) The operator must report to Customs, in accordance with this
section, particulars of:
(a) in the case of a ship—the stevedore with whom the operator
has entered into a contract for the unloading of the cargo
from the ship at a place in Australia; or
(b) in the case of an aircraft—the depot operator who will first
receive the cargo after it has been unloaded from the aircraft
at a place in Australia.
(3) A report must be made electronically and must communicate such
information as is set out in an approved statement.
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(4) A report must be made during the period within which a report
under section 64 of the impending arrival of the ship or aircraft is
required to be made.
(5) The CEO may approve different statements for electronic reports
to be made under this section in different circumstances, by
different kinds of operators of ships or aircraft or in respect of
different kinds of ships or aircraft.
(6) An operator of a ship or aircraft who contravenes this section
commits an offence punishable, on conviction, by a penalty not
exceeding 60 penalty units.
(7) An offence against subsection (6) is an offence of strict liability.
64AB Cargo reports
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) If the ship or aircraft is due to arrive at its first port or airport in
Australia since it last departed from a port or airport outside
Australia, each cargo reporter must report to Customs, in
accordance with this section, particulars of all goods:
(a) that the cargo reporter has arranged to be carried on the ship
or aircraft on the voyage or flight; and
(b) that are intended to be unloaded from the ship or aircraft at a
port or airport in Australia (whether the first port or airport or
any subsequent port or airport on the same voyage or flight);
and
(c) that are not:
(i) accompanied personal or household effects of a
passenger or member of the crew; or
(ii) ship’s stores or aircraft’s stores.
(2A) If the ship or aircraft is due to arrive at its first port, or airport, in
Australia since it last called at a port, or departed from an airport,
outside Australia, each cargo reporter must report to Customs, in
accordance with this section, particulars of all goods that the cargo
ComLaw Authoritative Act C2015C00153
Part IV The importation of goods
Division 3 The report of the cargo
Section 64AB
98 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
reporter has arranged to be carried on the ship or aircraft and that
are intended to be kept on board the ship or aircraft for shipment
on to a place outside Australia, other than:
(a) goods that are accompanied personal or household effects of
a passenger or member of the crew; or
(b) ship’s stores or aircraft’s stores.
(4) A cargo report must be an electronic report.
(4B) An electronic cargo report must communicate such information as
is set out in an approved statement.
(5) If the information required by an approved statement to be
communicated electronically refers to particulars of the consignor
or consignee of goods:
(a) in the case of a report under subsection (2)—the reference in
the statement to the consignor of goods is a reference to a
supplier of goods who is located outside Australia and:
(i) initiates the sending of goods to a person in Australia; or
(ii) complies with a request from a person in Australia to
send goods to the person; and
(aa) in the case of a report under subsection (2A)—the reference
in the statement to the consignor of goods is a reference to a
supplier of goods who is located outside Australia and:
(i) initiates the sending of goods to a person in a place
outside Australia; or
(ii) complies with a request from a person in a place outside
Australia to send goods to the person; and
(b) in any case—the reference in the statement to the consignee
of goods is a reference to the person who is the ultimate
recipient of goods that have been sent from outside Australia,
whether or not the person ordered or paid for the goods.
(6) The CEO may approve different statements for the cargo reports to
be made in different circumstances or by different kinds of cargo
reporters.
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The importation of goods Part IV
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Section 64AB
Customs Act 1901 99
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(7) The statement approved for a report by a special reporter in
relation to low value cargo of a particular kind must not require the
special reporter to include information relating to cargo of that kind
at a level of specificity below the level of a submaster air waybill
or an ocean bill of lading, as the case requires.
(7A) The statement approved for a report by a re-mail reporter in
relation to re-mail items must not require the reporter to include
information relating to re-mail items at a level of specificity below
the level of a submaster air waybill or an ocean bill of lading, as
the case requires.
Note: This means that a re-mail reporter using the approved statement does
not have to give information about individual re-mail items.
(7B) However, a re-mail reporter must not use that approved statement
for a re-mail item for which the reporter has information below that
level of specificity.
Note: A re-mail reporter who does not use the approved statement for
re-mail items must provide information about individual re-mail items
in a cargo report.
(8) A cargo report is to be made not later than:
(a) if the cargo is carried on a ship:
(i) the start of the prescribed period; or
(ii) if the journey from the last port is of a kind described in
regulations made for the purposes of this
subparagraph—the start of the shorter period that is
specified in those regulations;
before the estimated time of arrival of the ship at the first port
in Australia since it last departed from a port outside
Australia; or
(b) if the cargo is carried on an aircraft:
(i) 2 hours or such other period as is prescribed by the
regulations; or
(ii) if the flight from the last airport is of a kind described in
regulations made for the purposes of this
subparagraph—such shorter period as is specified in
those regulations;
ComLaw Authoritative Act C2015C00153
Part IV The importation of goods
Division 3 The report of the cargo
Section 64AB
100 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
before the estimated time of arrival specified in the report
under section 64 of the impending arrival of the aircraft at the
first airport in Australia since it last departed from an airport
outside Australia.
(8A) Regulations made for the purposes of paragraph (8)(a) may
prescribe matters of a transitional nature (including prescribing any
saving or application provisions) arising out of the making of
regulations for those purposes.
(9) A cargo reporter who intentionally contravenes this section
commits an offence punishable, on conviction, by a penalty not
exceeding 120 penalty units.
(10) A cargo reporter who contravenes this section commits an offence
punishable, on conviction, by a penalty not exceeding 60 penalty
units.
(11) An offence against subsection (10) is an offence of strict liability.
(14A) A cargo reporter who is required to make a cargo report in respect
of particular goods is not liable to be prosecuted for, and cannot be
given an infringement notice for, an offence against this section if:
(a) the cargo reporter made a cargo report, but contravened
subsection (8) because the report was not made before the
start of a certain period; and
(b) the time (the actual time of arrival) at which the ship or
aircraft in question arrived at the first port or airport in
Australia since it last departed from a port or airport outside
Australia was later than the estimated time of arrival referred
to in subsection (8); and
(c) the cargo reporter would not have contravened subsection (8)
if the estimated time of arrival of the ship or aircraft had been
its actual time of arrival.
(15) Nothing in this section affects the operation of Subdivision C.
(16) In this section:
ComLaw Authoritative Act C2015C00153
The importation of goods Part IV
The report of the cargo Division 3
Section 64ABAA
Customs Act 1901 101
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aircraft’s stores and ship’s stores have the meanings given by
section 130C.
64ABAA Outturn reports
(1) When cargo is unloaded from an aircraft at an airport, the depot
operator whose particulars have been communicated to Customs by
the operator of the aircraft under section 64AAC must
communicate electronically to Customs an outturn report in respect
of the cargo.
(2) When a container is unloaded from a ship at a port, the stevedore
whose particulars have been communicated to Customs by the
operator of the ship under section 64AAC must communicate
electronically to Customs an outturn report in respect of the
container.
(3) When cargo that is not in a container is unloaded from a ship, the
stevedore whose particulars have been communicated to Customs
by the operator of the ship under section 64AAC must
communicate electronically to Customs an outturn report in respect
of the cargo.
(4) When cargo unloaded from an aircraft or ship has been moved,
under a permission given under section 71E, to a Customs place
other than a warehouse, the person in charge of the Customs place
must communicate electronically to Customs an outturn report in
respect of the cargo.
(5) An outturn report must:
(a) if it is made under subsection (1), (3) or (4):
(i) specify any goods included in the cargo report that have
not been unloaded or, if there are no such goods, contain
a statement to that effect; and
(ii) specify any goods not included in the cargo report that
have been unloaded or, if there are no such goods,
contain a statement to that effect; and
(b) if it is made under subsection (2)—set out a list of the
containers that have been unloaded; and
ComLaw Authoritative Act C2015C00153
Part IV The importation of goods
Division 3 The report of the cargo
Section 64ABAB
102 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(c) in any case:
(i) be in accordance with an approved statement; and
(ii) state any times required by section 64ABAB; and
(iii) be made within the period or at the time required by that
section.
(6) The CEO may approve different statements for the outturn reports
to be made by stevedores, depot operators, or persons in charge of
Customs places.
(7) The CEO or an officer may disclose a cargo report to a stevedore, a
depot operator or a person in charge of a Customs place (other than
a warehouse) for the purpose of enabling the stevedore, operator or
person to communicate to Customs an outturn report in respect of
the cargo.
(8) A person who intentionally contravenes this section commits an
offence punishable, on conviction, by a penalty not exceeding 120
penalty units.
(9) A person who contravenes this section commits an offence
punishable, on conviction, by a penalty not exceeding 60 penalty
units.
(10) An offence against subsection (9) is an offence of strict liability.
(11) In this section:
Customs place has the meaning given by subsection 183UA(1).
64ABAB When outturn report is to be communicated to Customs
(1) In the case of cargo unloaded from an aircraft at an airport and
received into a depot, the depot operator must communicate the
outturn report to Customs within 24 hours, or such other period as
is prescribed by the regulations, after the time of arrival of the
aircraft as stated in the report under section 64AA.
(2) Subsections (2A), (2B), (2C), (2D) and (2E) of this section apply to
outturn reports a stevedore must communicate under
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The importation of goods Part IV
The report of the cargo Division 3
Section 64ABAB
Customs Act 1901 103
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subsection 64ABAA(2) because of the unloading of one or more
containers from a ship at a port.
(2A) The stevedore must communicate a report at the end of each
period:
(a) that starts at a time described in subsection (2B); and
(b) that is 3 hours long; and
(c) during which a container is unloaded.
(2B) A period starts:
(a) at the time the first container is unloaded; or
(b) immediately after the end of the most recent period covered
by subsection (2A); or
(c) at the first time a container is unloaded after the end of the
most recent period covered by subsection (2A), if a container
has not been unloaded in the 3 hours starting at the end of the
most recent period covered by that subsection.
(2C) The first report must state the time the first container is unloaded.
(2D) The last report must state the time when the unloading of the
containers was completed.
(2E) If the stevedore communicates a report that:
(a) covers the unloading of a container that, because of a
decision not to unload any more containers that was made
after the communication, completes the unloading of the
containers; and
(b) does not state the time when the unloading of the containers
was completed;
the stevedore must communicate another report that states that the
unloading of the containers has been completed. The stevedore
must do so within 3 hours of the decision being made.
(2F) If the regulations prescribe a period other than 3 hours,
subsections (2A), (2B) and (2E) have effect as if they referred to
the period prescribed instead of 3 hours.
ComLaw Authoritative Act C2015C00153
Part IV The importation of goods
Division 3 The report of the cargo
Section 64ABAC
104 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(3) In the case of cargo (not in containers) unloaded from a ship at a
wharf, the stevedore must communicate the outturn report to
Customs within 5 days, or such other period as is prescribed by the
regulations, after the day on which the unloading of the cargo from
the ship was completed. The outturn report must state the time
when the unloading of the cargo was completed.
(4) In the case of cargo unloaded from a ship or aircraft and moved,
under a permission given under section 71E, to a Customs place (as
defined in subsection 183UA(1)) other than a warehouse, the
person in charge of the Customs place must communicate the
outturn report to Customs:
(a) if the cargo is in a container:
(i) if the container is not unpacked at that place—within 24
hours (or such longer period as is prescribed by the
regulations) after the person in charge of that place
recorded the receipt of the container at that place; or
(ii) if the container is unpacked at that place—within 24
hours, or such other period as is prescribed by the
regulations, after it was unpacked; or
(b) if the cargo is not in a container—not later than:
(i) the day after the day on which the person in charge of
that place recorded a receipt of the cargo at that place;
or
(ii) if a later time is prescribed by the regulations—that later
time.
If the cargo is in a container that is unpacked at the Customs place,
the outturn report must state the time when the unpacking of the
cargo was completed.
64ABAC Explanation of shortlanded or surplus cargo
(1) If an outturn report specifies:
(a) any goods included in the cargo report that have not been
unloaded; or
(b) any goods not included in the cargo report that have been
unloaded;
ComLaw Authoritative Act C2015C00153
The importation of goods Part IV
The report of the cargo Division 3
Section 64ACA
Customs Act 1901 105
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the officer may require the cargo reporter who made the cargo
report in relation to the goods to explain why the goods were not
unloaded or were not included in the cargo report, as the case may
be.
(2) If a cargo reporter in respect of whom a requirement is made under
subsection (1) fails to comply with the requirement, the cargo
reporter commits a offence punishable, on conviction, by a penalty
not exceeding 60 penalty units.
64ACA Passenger reports
Obligation to report on passengers
(1) The operator of a ship or aircraft that is due to arrive, from a place
outside Australia, at a port or airport in Australia (whether it is the
first or any subsequent port or airport of the voyage or flight) must
report to Customs on each passenger who will be on board the ship
or aircraft at the time of its arrival at the port or airport.
Note 1: This obligation (and the obligation in subsection (11)) must be
complied with even if the information concerned is personal
information (as defined in the Privacy Act 1988).
Note 2: See also section 64ACC, which deals with what happens if
information has already been reported to the Migration Department.
Note 3: Section 64ACD contains an offence for failure to comply with this
subsection.
How report is to be given—certain operators to use an approved
electronic system
(2) If one of the following paragraphs applies, the operator must give
the report by the electronic system approved for the operator for
the purposes of this subsection:
(a) the ship is on a voyage for transporting persons:
(i) that is provided for a fee payable by those using it; and
(ii) the operator of which is prescribed by the regulations;
and the CEO has, in writing, approved an electronic system
for the operator for the purposes of this subsection;
ComLaw Authoritative Act C2015C00153
Part IV The importation of goods
Division 3 The report of the cargo
Section 64ACA
106 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(b) the aircraft is on a flight that is provided as part of an airline
service:
(i) that is provided for a fee payable by those using it; and
(ii) that is provided in accordance with fixed schedules to or
from fixed terminals over specific routes; and
(iii) that is available to the general public on a regular basis;
and the CEO has, in writing, approved an electronic system
for the operator for the purposes of this subsection.
Note 1: An approval, and a variation or revocation of an approval, is a
legislative instrument: see subsection (10).
Note 2: An approval can be varied or revoked under subsection 33(3) of the
Acts Interpretation Act 1901.
(3) However, if the approved electronic system is not working, then
the operator must give the report as if subsection (4) applied.
How report to is be given—other operators
(4) The operator of any other ship or aircraft may give the report by
document or electronically.
(5) If the report relates to a ship, it must be given not later than:
(a) the start of the prescribed period before its estimated time of
arrival; or
(b) if the journey is of a kind described in regulations made for
the purposes of this paragraph—the start of the shorter period
before its estimated time of arrival that is specified in those
regulations.
(5A) Regulations made for the purposes of subsection (5) may prescribe
matters of a transitional nature (including prescribing any saving or
application provisions) arising out of the making of regulations for
those purposes.
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The importation of goods Part IV
The report of the cargo Division 3
Section 64ACA
Customs Act 1901 107
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Deadline for giving report—aircraft
(6) If the report relates to an aircraft, it must be given not later than:
(a) if the flight from the last airport outside Australia is likely to
take not less than 3 hours—3 hours; or
(b) if the flight from the last airport outside Australia is likely to
take less than 3 hours—one hour;
before the time stated in the report made under section 64 to be the
estimated time of arrival of the aircraft.
Other requirements for documentary reports
(7) If the report is given by document, it must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as is required by the form; and
(d) be signed in a manner specified in the form; and
(e) be communicated to Customs by sending or giving it to an
officer doing duty in relation to the reporting of ships or
aircraft at the port or airport at which the ship or aircraft is
expected to arrive.
Other requirements for electronic reports
(8) If the report is given electronically (whether or not by an electronic
system approved for the purposes of subsection (2)), it must
communicate such information as is set out in an approved
statement.
Different forms and statements for different circumstances etc.
(9) The CEO may approve different forms for documentary reports,
and different statements for electronic reports, to be made under
subsections (7) and (8) in different circumstances, by different
kinds of operators of ships or aircraft or in respect of different
kinds of ships or aircraft.
ComLaw Authoritative Act C2015C00153
Part IV The importation of goods
Division 3 The report of the cargo
Section 64ACB
108 Customs Act 1901
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Legislative instruments
(10) An approval of an electronic system for the purposes of
subsection (2), or a variation or revocation of such an approval, is a
legislative instrument.
Obligation to pass information on to Migration Department
(11) As soon as practicable after information is reported under this
section, Customs must provide the information to the Department
administered by the Minister who administers the Migration Act
1958.
Purpose for which information obtained
(12) Information obtained by Customs:
(a) under this section; or
(b) under subsection 245L(6) of the Migration Act 1958;
is taken to be obtained by Customs for the purposes of the
administration of this Act, the Migration Act 1958, and any other
law of the Commonwealth prescribed by regulations for the
purposes of this subsection.
64ACB Crew reports
Obligation to report on crew
(1) The operator of a ship or aircraft that is due to arrive, from a place
outside Australia, at a port or airport in Australia (whether it is the
first or any subsequent port or airport of the voyage or flight) must,
in accordance with this section, report to Customs on each member
of the crew who will be on board the ship or aircraft at the time of
its arrival at the port or airport.
Note 1: This obligation (and the obligation in subsection (8)) must be
complied with even if the information concerned is personal
information (as defined in the Privacy Act 1988).
Note 2: See also section 64ACC, which deals with what happens if
information has already been reported to the Migration Department.
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The importation of goods Part IV
The report of the cargo Division 3
Section 64ACB
Customs Act 1901 109
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Note 3: Section 64ACD contains an offence for failure to comply with this
subsection.
How report is to be given
(2) The operator may give the report by document or electronically.
Deadline for giving report
(3) The report must be made during the period within which a report
under section 64 of the impending arrival of the ship or aircraft is
required to be made.
(4) However, a report in respect of an aircraft must not be made before
the date of departure of the aircraft from the last airport outside
Australia.
Other requirements for documentary reports
(5) If the report is given by document, it must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as is required by the form; and
(d) be signed in a manner specified in the form; and
(e) be communicated to Customs by sending or giving it to an
officer doing duty in relation to the reporting of ships or
aircraft at the port or airport at which the ship or aircraft is
expected to arrive.
Other requirements for electronic reports
(6) If the report is given electronically, it must communicate such
information as is set out in an approved statement.
Different forms and statements for different circumstances etc.
(7) The CEO may approve different forms for documentary reports,
and different statements for electronic reports, to be made under
subsections (5) and (6) in different circumstances, by different
ComLaw Authoritative Act C2015C00153
Part IV The importation of goods
Division 3 The report of the cargo
Section 64ACC
110 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
kinds of operators of ships or aircraft or in respect of different
kinds of ships or aircraft.
Obligation to pass information on to Migration Department
(8) As soon as practicable after information is reported under this
section, Customs must provide the information to the Department
administered by the Minister who administers the Migration Act
1958.
Purpose for which information obtained
(9) Information obtained by Customs:
(a) under this section; or
(b) under subsection 245L(6) of the Migration Act 1958;
is taken to be obtained by Customs for the purposes of the
administration of this Act, the Migration Act 1958, and any other
law of the Commonwealth prescribed by regulations for the
purposes of this subsection.
64ACC Information does not have to be reported if it has already
been reported to the Migration Department
(1) If:
(a) both:
(i) section 64ACA or 64ACB of this Act; and
(ii) section 245L of the Migration Act 1958;
require the same piece of information in relation to a
particular passenger or member of the crew on a particular
voyage or flight to be reported; and
(b) the operator has reported that piece of information in relation
to that passenger or member of the crew in accordance with
that section of the Migration Act 1958;
the operator is then taken not to be required by section 64ACA or
64ACB of this Act (as the case requires) to report the same piece
of information in relation to those passengers or crew.
Note: This may mean that no report at all is required under this Act.
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The importation of goods Part IV
The report of the cargo Division 3
Section 64ACD
Customs Act 1901 111
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(2) However, subsection (1) only applies if the report under the
Migration Act 1958 relates to the arrival of the ship or aircraft at
the same port or airport for which this Act requires a report.
Note: So, for example, if a report under the Migration Act 1958 is given for
a ship’s or aircraft’s arrival in an external Territory that is not part of
Australia for the purposes of this Act, subsection (1) does not apply
and a report under this Act is required.
64ACD Offence for failure to comply
(1) An operator of a ship or aircraft who intentionally contravenes
section 64ACA or 64ACB commits an offence punishable, on
conviction, by a penalty not exceeding 120 penalty units.
(2) An operator of a ship or aircraft who contravenes section 64ACA
or 64ACB commits an offence punishable, on conviction, by a
penalty not exceeding 60 penalty units.
(3) An offence against subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(4) An operator of an aircraft or ship commits a separate offence under
subsection (1) or (2) in relation to each passenger or member of the
crew in relation to whom the operator contravenes section 64ACA
or 64ACB.
64ACE Communication of reports
(1) For the purposes of this Act, a documentary report that is sent or
given to Customs in accordance with section 64, 64AA, 64AAA,
64ACA or 64ACB may be sent or given in any prescribed manner
and, when so sent or given, is taken to have been communicated to
Customs when it is received by Customs.
(2) For the purposes of this Act, a report that is sent electronically to
Customs under section 64, 64AA, 64AAA, 64AAB, 64AAC,
64AB, 64ABAA, 64ACA or 64ACB is taken to have been
communicated to Customs when an acknowledgment of the report
is sent to the person identified in the report as the person sending it.
ComLaw Authoritative Act C2015C00153
Part IV The importation of goods
Division 3 The report of the cargo
Section 64ADAA
112 Customs Act 1901
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64ADAA Requirements for communicating to Customs
electronically
A communication that is required or permitted by this Subdivision
to be made to Customs electronically must:
(a) be signed by the person who makes it (see
paragraph 126DA(1)(c)); and
(b) otherwise meet the information technology requirements
determined under section 126DA.
64ADA Disclosure of cargo reports to port authorities
(1) The CEO or an officer may disclose a cargo report to a port
authority for the purpose of enabling the authority to collect
statistics or compute liability for wharfage charges.
(2) A person to whom information is disclosed under subsection (1)
must not:
(a) use the information for any purpose other than the purpose
for which the information was disclosed; or
(b) disclose the information to any person except to the extent
necessary for that purpose.
Penalty: Imprisonment for 2 years.
(3) A reference in this section to disclosure of information includes a
reference to disclosure by way of the provision of electronic access
to the information.
64AE Obligation to answer questions and produce documents
(1) The operator of a ship or aircraft to whom section 64, 64AA,
64AAA, 64ACA or 64ACB applies must:
(a) answer questions asked by a Collector relating to the ship or
aircraft or its cargo, crew, passengers, stores or voyage; and
(b) produce documents requested by the Collector relating to a
matter referred to in paragraph (a), if the documents are in his
or her possession or control at the time of the request.
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The report of the cargo Division 3
Section 64AF
Customs Act 1901 113
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Penalty: 30 penalty units.
(1A) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(2) Each cargo reporter to whom section 64AB applies must:
(a) answer questions asked by a Collector relating to the goods
he or she has arranged to be carried on the relevant ship or
aircraft; and
(b) produce documents requested by the Collector relating to
such goods, if the documents are in his or her possession or
control at the time of the request.
Penalty: 30 penalty units.
(2A) Subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(3) It is a defence to a prosecution for an offence against subsection (1)
or (2) if the person charged had a reasonable excuse for:
(a) refusing or failing to answer questions asked by a Collector;
or
(b) refusing or failing to produce documents when so requested
by a Collector.
64AF Obligation to provide access to passenger information
(1) An operator of an international passenger air service commits an
offence if:
(a) the operator receives a request from the CEO to allow
authorised officers ongoing access to the operator’s
passenger information in a particular manner and form; and
(b) the operator fails to provide that access in that manner and
form.
Note 1: For operator, international passenger air service and passenger
information, see subsection (6).
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Part IV The importation of goods
Division 3 The report of the cargo
Section 64AF
114 Customs Act 1901
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Note 2: The obligation to provide access must be complied with even if the
information concerned is personal information (as defined in the
Privacy Act 1988).
Penalty: 50 penalty units.
(2) An operator of an international passenger air service does not
commit an offence against subsection (1) at a particular time if, at
that time, the operator cannot itself access the operator’s passenger
information.
Note 1: For example, the operator cannot access the operator’s passenger
information if the operator’s computer system is not working.
Note 2: A defendant bears an evidential burden in relation to the matter in
subsection (2) (see subsection 13.3(3) of the Criminal Code).
(3) An operator of an international passenger air service commits an
offence if the operator fails to provide an authorised officer to
whom the operator is required to allow access in accordance with
subsection (1) with all reasonable facilities, and assistance,
necessary to obtain information by means of that access and to
understand information obtained.
Penalty: 50 penalty units.
(4) An operator of an international passenger air service does not
commit an offence against subsection (3) if the operator had a
reasonable excuse for failing to provide the facilities and assistance
in accordance with that subsection.
Note: A defendant bears an evidential burden in relation to the matter in
subsection (4) (see subsection 13.3(3) of the Criminal Code).
(5) An authorised officer must only access an operator’s passenger
information for the purposes of performing his or her functions in
accordance with:
(a) this Act; or
(b) a law of the Commonwealth prescribed by regulations for the
purposes of this paragraph.
(6) In this section:
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Section 64AF
Customs Act 1901 115
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Australian international flight means a flight:
(a) from a place within Australia to a place outside Australia; or
(b) from a place outside Australia to a place within Australia.
international passenger air service means a service of providing
air transportation of people:
(a) by means of Australian international flights (whether or not
the operator also operates domestic flights or other
international flights); and
(b) for a fee payable by people using the service; and
(c) in accordance with fixed schedules to or from fixed terminals
over specific routes; and
(d) that is available to the general public on a regular basis.
operator, in relation to an international passenger air service,
means a person who conducts, or offers to conduct, the service.
passenger information, in relation to an operator of an
international passenger air service, means any information the
operator of the service keeps electronically relating to:
(a) flights scheduled by the operator (including information
about schedules, departure and arrival terminals, and routes);
and
(b) payments by people of fees relating to flights scheduled by
the operator; and
(c) people taking, or proposing to take, flights scheduled by the
operator; and
(d) passenger check-in, and seating, relating to flights scheduled
by the operator; and
(e) numbers of passengers taking, or proposing to take, flights
scheduled by the operator; and
(f) baggage, cargo or anything else carried, or proposed to be
carried, on flights scheduled by the operator and the tracking
and handling of those things; and
(g) itineraries (including any information about things other than
flights scheduled by the operator) for people taking, or
proposing to take, flights scheduled by the operator.
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Section 64A
116 Customs Act 1901
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Note: The flights referred to are any flights scheduled by the operator (not
just Australian international flights).
64A Ships or aircraft arriving at certain places
(1) The master of a relevant ship or the pilot of a relevant aircraft shall,
if required to do so by a Collector, make a report within such time
as is specified by the Collector and in such form as is specified by
the Collector, of the ship or aircraft and of the cargo of the ship or
aircraft.
Penalty: 60 penalty units.
(2) The master of a relevant ship or the pilot of a relevant aircraft shall,
if required to do so by a Collector, answer questions relating to the
ship or aircraft, to its cargo, crew, passengers or stores or to its
voyage or flight.
Penalty: 30 penalty units.
(3) The master of a relevant ship or the pilot of a relevant aircraft shall,
if required to do so by a Collector, produce documents relating to
the matters referred to in subsection (2).
Penalty: 30 penalty units.
(3A) Subsections (1), (2) and (3) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(4) In this section:
relevant aircraft means an aircraft that arrives from parts beyond
the seas at a place other than an airport in pursuance of permission
granted under section 58.
relevant ship means a ship that arrives from parts beyond the seas
at a place other than a port in pursuance of permission granted
under section 58.
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Section 65
Customs Act 1901 117
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65 Master or pilot of wrecked ship or aircraft to report
(1) When any ship is lost or wrecked upon the coast the master or
owner shall without any unnecessary delay make report of the ship
and cargo by delivering to the Collector a Manifest so far as it may
be possible for him or her to do so at the Customs house nearest to
the place where the ship was lost or wrecked or at the chief
Customs house of the State where the ship was lost or wrecked.
Penalty: 60 penalty units.
(1A) Subsection (1) does not apply to the extent that it requires the
master or owner of the ship to make a report of the cargo if the
master or owner has:
(a) made a cargo report in respect of the cargo; or
(b) communicated an outward manifest under section 119 in
respect of the cargo.
Note: A defendant bears an evidential burden in relation to the matter in
subsection (1A) (see subsection 13.3(3) of the Criminal Code).
(2) When any aircraft arriving from parts beyond the seas is lost or
wrecked at any place within Australia, the pilot or owner shall,
without any unnecessary delay, make report of the aircraft and
cargo by delivering to the Collector a Manifest, as far as it may be
possible for him or her to do so, at the Customs House nearest to
the place where the aircraft was lost or wrecked.
Penalty: 60 penalty units.
(2A) Subsection (2) does not apply to the extent that it requires the pilot
or owner of the aircraft to make a report of the cargo if the pilot or
owner has:
(a) made a cargo report in respect of the cargo; or
(b) communicated an outward manifest under section 119 in
respect of the cargo.
Note: A defendant bears an evidential burden in relation to the matter in
subsection (2A) (see subsection 13.3(3) of the Criminal Code).
(3) Subsections (1) and (2) are offences of strict liability.
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Section 66
118 Customs Act 1901
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Note: For strict liability, see section 6.1 of the Criminal Code.
66 Goods derelict to be delivered to officer
Whoever has any dutiable goods derelict flotsam jetsam lagan or
wreck in his or her possession shall deliver the same to an officer
without unnecessary delay.
Penalty: 20 penalty units.
67 Interference with derelict goods
(1) No person shall unnecessarily move alter or interfere with any
goods derelict flotsam jetsam lagan or wreck.
Penalty: 20 penalty units.
(2) Subsection (1) does not apply to a person who moves, alters or
interferes with the goods by authority.
Note: For by authority, see subsection 4(1).
Subdivision C—The registration, rights and obligations of
special reporters
67EA Special reporters
For the purposes of section 64AB of this Act, a person or a
partnership may, in accordance with this Subdivision, become a
special reporter in relation to low value cargo of a particular kind.
67EB Requirements for registration as a special reporter
(1) The CEO must not register a person as a special reporter if:
(b) the applicant does not satisfy Customs as mentioned in
subsection (2) in relation to low value cargo of that kind; or
(c) if the applicant is applying to be registered in respect of low
value cargo consigned from a particular mail-order house—
the applicant is not a party to a house agreement with that
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Section 67EB
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mail-order house in force at all times during the 3
consecutive months before the making of the application; or
(d) the applicant does not have dedicated computer facilities
having such specifications as are determined, in writing, by
the CEO for the purpose of this paragraph, in relation to low
value cargo generally, including, in particular, specifications
to ensure that the information maintained by the applicant in
those facilities will not be able to be accessed or altered by
unauthorised persons; or
(e) in the CEO’s opinion:
(i) if the applicant is a natural person—the applicant is not
a fit and proper person to be registered as a special
reporter; or
(ii) if the applicant is a partnership—any of the partners is
not a fit and proper person to be a member of a
partnership registered as a special reporter; or
(iii) if the applicant is a company—any director, officer or
shareholder of a company who would participate in the
management of the affairs of the company is not a fit
and proper person so to participate; or
(iv) an employee of the applicant who would participate in
the management of the applicant’s dedicated computer
facilities is not a fit and proper person so to participate;
or
(v) if the applicant is a company—the company is not a fit
and proper company to be registered as a special
reporter.
(2) An applicant for registration as a special reporter in relation to low
value cargo of a particular kind is taken to comply with this
subsection if, and only if, the applicant satisfies Customs that:
(a) in a case of low value cargo consigned from a particular
mail-order house to consignees in Australia—the applicant is
likely to make cargo reports covering at least 1,000 such
consignments per month from the mail-order house during
the period of registration; or
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(b) in a case of low value cargo of another prescribed kind
consigned from a place outside Australia to a consignee in
Australia—the applicant is likely to make cargo reports
covering a number of consignments per month of that kind
that is not less than the number specified in the regulations.
(3) The CEO must, in deciding whether a person is a fit and proper
person for the purposes of subparagraph (1)(e)(i), (ii), (iii) or (iv)
have regard to:
(a) any conviction of the person of an offence against this Act
committed within the 10 years immediately before the
decision; and
(b) any conviction of the person of an offence punishable by
imprisonment for one year or longer:
(i) against another law of the Commonwealth; or
(ii) against a law of a State or of a Territory;
if that offence was committed within the 10 years
immediately before that decision; and
(c) whether the person is an insolvent under administration; and
(d) whether the person was, in the 2 years immediately before
that decision, a director of, or concerned in the management
of, a company that:
(i) had been, or is being, wound up; or
(ii) had had its registration as a special reporter in relation
to any low value cargo of any kind cancelled by the
CEO because of a breach of any condition to which the
registration of the company as a special reporter was
subject; and
(e) whether any misleading information or document has been
furnished in relation to the person by the applicant under
subsection 67EC(2), 67ED(5) or 67EK(12); and
(f) if any information or document given by or in relation to the
person was false—whether the applicant knew that the
information or document was false; and
(g) whether the person has been refused a transport security
identification card, or has had such a card suspended or
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Section 67EC
Customs Act 1901 121
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cancelled, within the 10 years immediately before the
decision.
(4) The CEO must, in deciding whether a company is a fit and proper
company for the purpose of subparagraph (1)(e)(v), have regard to:
(a) any conviction of the company of an offence:
(i) against this Act; or
(ii) if it is punishable by a fine of $5,000 or more—against
another law of the Commonwealth, or a law of a State
or of a Territory;
committed:
(iii) within the 10 years immediately before that decision;
and
(iv) at a time when any person who is presently a director,
officer or shareholder of a kind referred to in
subparagraph (1)(e)(iii) in relation to the company was
such a director, officer or shareholder; and
(b) whether a receiver of the property, or part of the property, of
the company has been appointed; and
(c) whether the company is under administration within the
meaning of the Corporations Act 2001; and
(d) whether the company has executed, under Part 5.3A of that
Act, a deed of company arrangement that has not yet
terminated; and
(f) whether the company is being wound up.
(5) Nothing in this section affects the operation of Part VIIC of the
Crimes Act 1914 (which includes provisions that, in certain
circumstances, relieves persons from the requirement to disclose
spent convictions and requires persons aware of such convictions
to disregard them).
67EC The making of an application
(1) An applicant for registration as a special reporter in respect of low
value cargo of a particular kind may make an application under this
subsection in relation to cargo of that kind.
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(2) An application must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be accompanied by such other documentation as the form
requires; and
(e) be signed in the manner indicated in the form; and
(f) be lodged as required by subsection (4).
(3) Without limiting by implication the generality of the information
that may be required by the approved form, the application must
indicate the premises in Australia at which the dedicated computer
facilities of the applicant are located and the premises in Australia
at which documents relating to information required to be stored on
those facilities are or will be located.
(4) An application is taken to have been lodged with Customs when
the application is first received by an officer of Customs designated
by the CEO to receive such applications.
(5) The day on which an application is taken to have been lodged must
be recorded on the application.
(6) For the avoidance of doubt, it is the intention of the Parliament that
a person who seeks to be registered as a special reporter:
(a) if the person seeks that registration in relation to low value
cargo consigned from more than one mail-order house—must
make a separate application for such registration in relation to
each such house; and
(c) if the person seeks that registration in relation to low value
cargo of any other kind prescribed by the regulations—must
make a separate application for such registration in relation to
each prescribed kind of low value cargo.
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Section 67ED
Customs Act 1901 123
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67ED Consideration of the application
(1) If an application under section 67EC for registration as a special
reporter in relation to low value cargo of a particular kind is
lodged, the CEO must, having regard:
(a) to the terms of the application; and
(b) if additional information is supplied in response to a
requirement under subsection (5)—to that additional
information;
decide whether or not to register the applicant in relation to low
value cargo of that kind.
(2) The CEO must make a decision within 60 days after:
(a) if paragraph (b) does not apply—the lodgment of the
application; and
(b) if the CEO requires further information to be supplied under
subsection (5) and the applicant supplies the information in
accordance with that subsection—the receipt of the
information.
(3) If the CEO decides to register the applicant in relation to low value
cargo of the kind referred to in the application, the CEO must
register the applicant as a special reporter in respect of low value
cargo of that kind and notify the applicant, in writing, of that
decision specifying the day on which the registration comes into
force.
(4) If the CEO decides not to register the applicant in respect of low
value cargo of that kind referred to in the application, the CEO
must notify the applicant, in writing, of that decision setting out the
reasons for so deciding.
(5) If, in considering the application, the CEO decides that he or she
needs further information on any matter dealt with in the
application:
(a) the CEO may, by notice in writing to the applicant, require
the applicant to provide such additional information relating
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to that matter as the CEO specifies within a period specified
in the notice; and
(b) unless the information is given to the CEO within that
period—the applicant is taken to have withdrawn the
application.
67EE Basic conditions attaching to registration as a special reporter
(1) The registration of a special reporter is subject to:
(a) the conditions set out in this section and section 67EF; and
(b) if the special reporter is registered as a special reporter in
respect of low value cargo consigned from a mail-order
house—section 67EG; and
(c) if regulations under section 67EH apply—that section.
(2) The special reporter must give the CEO written information of any
of the following matters within 30 days after the occurrence of the
matter:
(a) any matter that might, if the reporter were not a special
reporter but were an applicant for registration, cause
paragraph 67EB(1)(e) to apply in relation to the reporter;
(b) if, after the registration, or renewal of registration, of a
company as a special reporter, a person commences to
participate, as a director, officer or shareholder, in the
management of the affairs of the company—the fact of such
commencement; and
(c) if, after the registration, or renewal of registration, of a
special reporter, a person commences to participate as an
employee of the special reporter in the management of the
dedicated computer facilities of the special reporter—the fact
of such commencement; and
(d) if the special reporter is a partnership—the fact of any change
in the membership of the partnership.
(3) The special reporter must communicate such cargo reports by
using dedicated computer facilities.
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Section 67EF
Customs Act 1901 125
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67EF Storage and record maintenance conditions
(1) A person who is or has been a special reporter must:
(a) store in dedicated computer facilities at notified premises all
information relating to individual consignments that the
reporter would, but for the reporter’s registration under
section 67ED or renewal of registration under section 67EK,
be required to give to Customs under section 64AB; and
(b) for 2 years after the date that an abbreviated cargo report
covering a consignment is transmitted to Customs, retain at
notified premises all the information stored under
paragraph (a) in relation to that consignment and also all
physical documents of a prescribed kind that cover or relate
to that consignment.
(2) If, at any time, while a person is, or within 2 years after the person
ceased to be, a special reporter in relation to low value cargo of a
particular kind, the person intends to change the location of
notified premises at which:
(a) all or any of the dedicated computer facilities used to store
information relating to cargo of that kind are situated; or
(b) all or any documents containing information relating to cargo
of that kind required to be stored in such facilities are
situated;
the person must, before so doing, notify the CEO in writing of the
intention to change the premises and include particulars of the
changes proposed and of the date on which those changes will take
effect.
(3) The special reporter must ensure that the changed premises
referred to in subsection (2) are located in Australia.
(4) The special reporter must provide Customs with online access to
the information stored and retained under subsection (1) and with
the capacity to download that information, or a part of that
information, at any time as required by Customs.
(5) The special reporter must, despite providing Customs with the
capacity to download information referred to in subsection (4),
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electronically transfer that information, or a part of that
information, to Customs at any reasonable time as required by
Customs.
67EG Special mail-order house condition
If a person is registered as a special reporter in relation to low
value cargo consigned from a particular mail-order house, the
person must:
(a) ensure, at all times while that person continues to be a special
reporter in relation to that mail-order house, that there is in
force between the person and that mail-order house a house
agreement within the meaning of section 63A; and
(b) if the agreement expires or for any reason is terminated or
there is a breach or an alleged breach of the terms of that
agreement—notify the CEO, in writing, of that expiration or
termination or of that breach or alleged breach.
67EH Further conditions may be imposed by regulations
The regulations may, at any time, provide that:
(a) if a person is first registered as a special reporter after that
time; or
(b) if a person’s registration as a special reporter is renewed after
that time;
that registration, or registration as renewed, is subject to such
further conditions relevant to registration or renewal of registration
as a special reporter under this Subdivision as the regulations
specify.
67EI Breach of conditions of registration
(1) A person who is or has been a special reporter must not breach a
condition of the person’s registration as a special reporter.
Penalty: 60 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.
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Section 67EJ
Customs Act 1901 127
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67EJ Duration of registration
If a person is registered as a special reporter in relation to low
value cargo of a particular kind, that registration:
(a) unless paragraph (b) applies—comes into force on a date
specified by the CEO under subsection 67ED(3); and
(b) if it is a renewed registration—comes into force on a date
determined under subsection 67EK(8); and
(c) remains in force for 2 years after it comes into force unless,
before that time, it is cancelled under section 67EM.
67EK Renewal of registration
(1) A person who is a special reporter in relation to low value cargo of
a particular kind may seek renewal of registration in relation to
cargo of that kind by making and lodging a further application in
accordance with the requirements of section 67EC:
(a) unless paragraph (b) applies—not later than 30 days before
the end of the current period of registration; or
(b) if the CEO is satisfied that, for reasons beyond the control of
the special reporter, it was not possible to meet the
requirements of paragraph (a)—not later than such later date
before the end of the period of registration as the CEO
specifies.
(2) Subject to subsection (3), sections 67EB and 67EC apply in
relation to an application for renewal of registration in the same
manner as they applied to the original application.
(3) Subsection 67EB(2) has effect in relation to an application for
renewal of registration:
(a) if the registration relates to a low value cargo consigned from
a particular mail-order house—as if that subsection required
the applicant, as a special reporter, to have reported at least
3,000 consignments of such cargo from that house during the
3 months immediately before the making of the application;
and
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(c) if the registration relates to low value cargo of another
prescribed kind—as if that subsection required the applicant,
as a special reporter, to have reported at least the prescribed
number of consignments of cargo of that kind during the 3
months before the making of the application.
(4) In considering an application for renewal of registration as a
special reporter, if the CEO has varied the specifications in relation
to dedicated computer facilities in any manner, the special reporter
must ensure that the computer facilities meet the specifications as
so varied.
(5) If an application for renewal of registration as a special reporter in
relation to low value cargo of a particular kind is lodged, the CEO
must, having regard to the terms of the application and, where
additional information is supplied under subsection (12), to the
additional information, decide whether or not to renew the
registration of the applicant in relation to low value cargo of that
kind.
(6) The CEO must make the decision before, or as soon as possible
after, the end of the current period of registration.
(7) If, for any reason, the CEO has not completed the consideration of
the application for renewal of registration at the time when the
current period of registration would, but for this subsection, expire,
the current period of registration is taken to continue until the
consideration of the application is concluded and a resulting
decision made.
(8) If the CEO decides to renew the registration of a special reporter in
relation to low value cargo of a particular kind, the CEO must
renew the registration and notify the applicant for renewal, in
writing, of that decision specifying the day on which, in
accordance with subsection (10), the renewal of registration comes
into force.
(9) If the CEO decides not to renew the registration of a special
reporter in relation to low value cargo of a particular kind, the CEO
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must notify the applicant for renewal, in writing, of that decision
setting out the reasons for so deciding.
(10) If the CEO decides to renew the registration of a special reporter in
relation to low value cargo of a particular kind, that renewal takes
effect on the day following the end of the current period of
registration, or of that period as it is taken to have been extended
under subsection (7).
(11) If the CEO refuses to renew the registration of a special reporter in
relation to low value cargo of a particular kind, the registration in
relation to cargo of that kind continues:
(a) until the end of the current period of registration, unless it is
earlier cancelled; or
(b) if the current period of registration is taken to have been
extended under subsection (7)—until the making of the
decision to refuse to renew registration.
(12) If, in considering an application for renewal of registration, the
CEO decides that he or she needs further information on any
matter dealt with in the application:
(a) the CEO may, by notice in writing to the applicant, require
the applicant to provide such additional information relating
to the matter as the CEO specifies within a period specified
in the notice; and
(b) unless the information is given to the CEO within that
period—the applicant is taken to have withdrawn the
application.
67EL CEO to allocate a special identifying code for each special
reporter
If the CEO registers an applicant as a special reporter in respect of
low value cargo of a particular kind, the CEO must allocate to the
reporter a special identifying code for use by the special reporter
when making an abbreviated cargo report in relation to cargo of
that kind.
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67EM Cancellation of registration as special reporter
(1) The CEO may, at any time, give to a special reporter a notice of
intention to cancel the special reporter’s registration if the CEO is
satisfied that:
(b) if the special reporter were not a special reporter but were an
applicant for registration—circumstances have arisen
whereby paragraph 67EB(1)(e) applies in relation to the
reporter; or
(c) the special reporter has breached any condition to which the
registration as a special reporter is subject in accordance with
section 67EE, 67EF, 67EG or 67EH; or
(d) if the special reporter is registered as such in relation to low
value cargo consigned from a particular mail-order house:
(i) there is no longer a house agreement in force between
the special reporter and that house; or
(ii) the terms of such an agreement have been breached.
(2) For the purposes of paragraph (1)(b), the expression 10 years
immediately before the decision in subsections 67EB(3) and (4) is
to be taken to be 10 years immediately before the notice.
(3) The notice of intention to cancel registration must:
(a) specify the ground or grounds for the intended cancellation;
and
(b) invite the special reporter to provide a written statement to
Customs within 30 days after the notice is given (the
submission period) explaining why the registration should
not be cancelled; and
(c) state that the CEO may decide to cancel the registration at
any time within the 14 days following the end of the
submission period, if the grounds or at least one of the
grounds exists at that time.
(4) At any time within the 14 days referred to in paragraph (3)(c), the
CEO may, by notice in writing, decide to cancel the registration of
the special reporter generally in relation to low value cargo of all
kinds or of a particular kind, as the CEO considers appropriate, if,
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having regard to any statements made by the special reporter in
response to the notice, the CEO is satisfied that at least one of the
grounds specified in the notice exists at the time of the decision.
(5) If the CEO decides to cancel the registration within the 14 days,
the registration is cancelled:
(a) if paragraph (b) does not apply—28 days after the CEO’s
decision; or
(b) if the special reporter applies to the Administrative Appeals
Tribunal for a review of the CEO’s decision—when the
Tribunal affirms the CEO’s decision.
(6) The CEO must, by notice in writing, cancel a registration if the
CEO receives a written request by the special reporter that the
registration be cancelled on or after a specified day indicated in the
request letter.
(7) A notice under subsection (1), (4) or (6) may be served:
(a) by post at the address indicated by the special reporter in the
application for registration or renewal or at an address
subsequently indicated by the special reporter; or
(b) if the special reporter is a company—by post at the registered
office of the company; or
(c) by giving it personally to the special reporter, if the special
reporter is a natural person.
(8) Failure to send a notice to a special reporter under subsection (6)
does not affect the cancellation of the registration.
Subdivision E—Registering re-mail reporters
67F Applying to be a re-mail reporter
(1) A person or partnership may apply to be registered as a re-mail
reporter.
Note: A re-mail reporter is generally not required to give information about
individual re-mail items in a cargo report: see subsections 64AB(7A)
and (7B).
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(2) An application must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain the information that the form requires; and
(d) be accompanied by any other documentation that the form
requires; and
(e) be signed in the manner indicated by the form; and
(f) be lodged with an authorised officer.
67G Registering re-mail reporters
(1) The CEO must register an applicant as a re-mail reporter if:
(a) the applicant applies under section 67F; and
(b) the CEO is satisfied that the applicant would be unlikely to
have information, or access to information, about re-mail
items that would allow the applicant to make cargo reports at
a level of specificity below the level of submaster air waybill
or ocean bill of lading; and
(c) the CEO is satisfied that the applicant meets the fit and
proper person test under section 67H.
(2) For the purposes of deciding whether to register the applicant, the
CEO may request, in writing, the applicant to provide additional
information specified in the request within a specified period.
(3) The CEO must decide whether to register the applicant within:
(a) if no additional information has been requested under
subsection (2)—60 days of the lodgment of the application
under section 67F; or
(b) if additional information has been requested under
subsection (2)—60 days of the CEO receiving the
information.
(4) The CEO must:
(a) notify the applicant in writing of his or her decision; and
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(b) if the decision is to register the applicant—specify, in the
notification, the day from which the applicant is registered as
a re-mail reporter.
(5) The registration may be made subject to any conditions specified in
the notification.
67H Fit and proper person test
(1) An applicant meets the fit and proper person test for the purposes
of paragraph 67G(1)(c) if the CEO is satisfied that:
(a) if the applicant is a natural person—the applicant is a fit and
proper person to be registered as a re-mail reporter; and
(b) if the applicant is a partnership—all of the partners are fit and
proper persons to be members of a partnership registered as a
re-mail reporter; and
(c) if the applicant is a company—all of the company’s directors,
officers and shareholders who would participate in managing
the affairs of the company are fit and proper persons to do so;
and
(d) each employee of the applicant who would participate in
making cargo reports in relation to re-mail items under
section 64AB is a fit and proper person to do so; and
(e) if the applicant is a company—the company is a fit and
proper company to be registered as a re-mail reporter.
(2) The CEO must, in deciding whether a person is a fit and proper
person for the purposes of paragraph (1)(a), (b), (c) or (d), have
regard to:
(a) any conviction of the person of an offence against this Act
committed within the 10 years immediately before the
decision; and
(b) any conviction of the person of an offence punishable by
imprisonment for one year or longer:
(i) against another law of the Commonwealth; or
(ii) against a law of a State or Territory;
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if that offence was committed within the 10 years
immediately before that decision; and
(c) whether the person is an insolvent under administration; and
(d) whether the person was, in the 2 years immediately before
that decision, a director of, or concerned in the management
of, a company that:
(i) had been, or is being, wound up; or
(ii) had had its registration as a re-mail reporter cancelled
by the CEO under paragraph 67K(1)(a), (b) or (d); and
(e) whether any misleading information or document has been
provided in relation to the person by the applicant under
subsection 67F(2) or 67G(2); and
(f) if any information or document given by or in relation to the
person was false—whether the applicant knew that the
information or document was false; and
(g) whether the person has been refused a transport security
identification card, or has had such a card suspended or
cancelled, within the 10 years immediately before the
decision.
(3) The CEO must, in deciding whether a company is a fit and proper
company for the purpose of paragraph (1)(e), have regard to:
(a) any conviction of the company of an offence:
(i) against this Act; or
(ii) if it is punishable by a fine of $5,000 or more—against
another law of the Commonwealth, or a law of a State
or Territory;
committed:
(iii) within the 10 years immediately before that decision;
and
(iv) at a time when any person who is presently a director,
officer or shareholder of a kind referred to in
paragraph (1)(c) in relation to the company, was such a
director, officer or shareholder; and
(b) whether a receiver of the property, or part of the property, of
the company has been appointed; and
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(c) whether the company is under administration within the
meaning of the Corporations Act 2001; and
(d) whether the company has executed, under Part 5.3A of that
Act, a deed of company arrangement that has not yet
terminated; and
(f) whether the company is being wound up.
(4) Nothing in this section affects the operation of Part VIIC of the
Crimes Act 1914 (which includes provisions that, in certain
circumstances, relieve persons from the requirement to disclose
spent convictions and requires persons aware of such convictions
to disregard them).
67I Obligation of re-mail reporters to notify the CEO of certain
matters
A re-mail reporter must notify the CEO in writing if:
(a) an event or circumstance occurs after the reporter’s
registration which section 67H would require the CEO to
have regard to if the reporter were, at that time, an applicant
for registration; or
(b) a person becomes, or ceases to be:
(i) if the reporter is a partnership—a member of the
partnership; and
(ii) if the reporter is a company—a director, officer or
shareholder of the company who would participate in
managing the affairs of the company; and
(iii) an employee of the reporter who would participate in
making cargo reports in relation to re-mail items under
section 64AB.
67J Varying etc. conditions of registration
(1) After registration, the CEO may impose a new condition on a
re-mail reporter’s registration by notifying the reporter in writing
of the condition.
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(2) The CEO may remove or vary any condition of a re-mail reporter’s
registration by notifying the reporter in writing of the removal or
variation.
67K Cancelling the registration of a re-mail reporter
(1) The CEO may cancel the registration of a re-mail reporter if:
(a) the reporter reports an item of cargo in the approved form or
statement referred to in subsection 64AB(7A) that was not a
re-mail item; or
(b) the reporter uses the approved form or statement in breach of
subsection 64AB(7B); or
(c) the CEO is no longer satisfied as mentioned in
paragraph 67G(1)(b) or (c); or
(d) the reporter breaches a condition of the reporter’s registration
or section 67I.
(2) The CEO must notify the reporter in writing of the cancellation of
the registration.
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Division 4—The entry, unshipment, landing, and
examination of goods
Subdivision A—Preliminary
68 Entry of imported goods
(1) This section applies to:
(a) goods that are imported into Australia; and
(b) goods that are intended to be imported into Australia and that
are on board a ship or aircraft that has commenced its journey
to Australia; and
(c) a ship or aircraft that is intended to be imported into
Australia and that has commenced its journey to Australia;
but does not apply to:
(d) goods that are accompanied or unaccompanied personal or
household effects of a passenger, or a member of a crew, of a
ship or aircraft; and
(e) goods, other than prescribed goods:
(i) that are included in a consignment consigned through
the Post Office by one person to another; and
(ii) that have a value not exceeding $1,000 or such other
amount as is prescribed; and
(f) goods, other than prescribed goods:
(i) that are included in a consignment consigned otherwise
than by post by one person to another; and
(ii) that are all transported to Australia in the same ship or
aircraft; and
(iii) that have a value not exceeding $250 or such other
amount as is prescribed; and
(g) containers:
(i) that are the property of a person carrying on business in
Australia; and
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(ii) that are imported on a temporary basis to be
re-exported, whether empty or loaded; and
(h) containers:
(i) that were manufactured in Australia; and
(ii) that are, when imported into Australia, the property of a
person carrying on business in Australia; and
(iii) that were the property of that person when, and have
remained the property of that person since, they were
exported or were last exported from Australia; and
(i) goods that, under the regulations, are exempted from this
section, either absolutely or on such terms and conditions as
are specified in the regulations; and
(j) goods stated in a cargo report to be goods whose destination
is a place outside Australia.
(2) The owner of goods to which this section applies may enter the
goods for home consumption or for warehousing:
(a) for goods carried on board a ship or aircraft—at any time
before the ship or aircraft first arrives at a port or airport in
Australia at which any goods are to be discharged; or
(b) for goods that are a ship or aircraft and that are not carried on
board a ship or aircraft—at any time before the ship or
aircraft first arrives at a port or airport in Australia.
(3) If the owner of goods to which this section applies does not enter
the goods under subsection (2) for home consumption or for
warehousing, the owner must enter the goods for home
consumption or for warehousing:
(a) for goods carried on board a ship or aircraft—after the ship or
aircraft first arrives at a port or airport in Australia at which
any goods are to be discharged; or
(b) for goods that are a ship or aircraft and that are not carried on
board a ship or aircraft—after the ship or aircraft first arrives
at a port or airport in Australia.
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(3A) An entry of goods for home consumption is made by
communicating to Customs an import declaration in respect of the
goods.
(3B) An entry of goods for warehousing is made by communicating to
Customs a warehouse declaration in respect of the goods.
(4) For the purposes of paragraph (1)(d), goods:
(a) in quantities exceeding what could reasonably be expected to
be required by a passenger or member of the crew of a ship
or aircraft for his or her own use; or
(b) that are, to the knowledge or belief of a passenger or member
of the crew of a ship or aircraft, to be sold, or used in the
course of trading, in Australia;
are not included in the personal or household effects of a passenger
or crew member.
(5) For the purposes of paragraphs (1)(e) or (f), the value of goods
must be ascertained or determined under Division 2 of Part VIII.
68A Goods imported for transhipment
If a cargo report in relation to goods states that the destination of
the goods is a place outside Australia, an officer may direct a
person who has possession of the goods:
(a) not to move the goods; or
(b) to move them to a place specified in the direction.
69 Like customable goods and excise-equivalent goods
(1) A person may apply to the Collector for permission to deliver into
home consumption like customable goods or excise equivalent
goods:
(a) of a kind specified in the application; and
(b) to which section 68 applies;
without entering them for that purpose:
(c) in respect of a recurring 7 day period; or
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(d) in respect of a calendar month if:
(i) the person is a small business entity or included in a
class prescribed by the regulations; or
(ii) the like customable goods or excise-equivalent goods to
be delivered into home consumption are of a kind
prescribed by the regulations for the purposes of this
subparagraph.
(2) If a person applies in respect of a recurring 7 day period, the person
may specify in the application the 7 day period that the person
wishes to use.
(3) Despite the definition of days in section 4, Sundays and public
holidays are counted as days for the purpose of determining a
recurring 7 day period. This subsection does not affect the
operation of section 36 of the Acts Interpretation Act 1901.
(4) An application must be made in writing in an approved form.
(5) The Collector may, on receiving an application under
subsection (1) or advice under subsection (13) or (14), by notice in
writing:
(a) give permission to the person to deliver into home
consumption, from a place specified in the permission:
(i) like customable goods to which section 68 applies; or
(ii) excise-equivalent goods to which section 68 applies;
to which the application relates without entering them for
that purpose; or
(b) refuse to give such a permission and set out in the notice the
reasons for so refusing.
(6) If a permission is to apply in respect of a 7 day period, the notice
must specify:
(a) the 7 day period for which permission is given; and
(b) the first day of the 7 day period from which permission is
given.
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(7) If a permission is to apply in respect of a calendar month, the
notice must specify the calendar month from which permission is
given.
(8) A permission given under subsection (5) in respect of like
customable goods or excise-equivalent goods is subject to the
following conditions:
(a) if a person’s permission applies in respect of a 7 day period
and specifies goods other than gaseous fuel—the condition
that, to the extent that the permission relates to goods other
than gaseous fuel, the person give the Collector a return, by
way of a document or electronically, on the first day
following the end of each 7 day period, providing particulars
in accordance with section 71K or 71L in relation to the
goods that have, during the period to which the return relates,
been delivered into home consumption under the permission;
(b) if a person’s permission applies in respect of a 7 day period
and specifies gaseous fuel—the condition that, to the extent
that the permission relates to gaseous fuel, the person give
the Collector a return, by way of a document or
electronically, on or before the seventh day following the end
of each 7 day period, providing particulars in accordance
with section 71K or 71L in relation to the gaseous fuel that
has, during the period to which the return relates, been
delivered into home consumption under the permission;
(c) if a person is a small business entity and the person’s
permission applies in respect of a calendar month—the
condition that the person give the Collector a return, by way
of a document or electronically, on or before the 21st day of
each calendar month, providing particulars in accordance
with section 71K or 71L in relation to the goods that have,
during the previous calendar month, been delivered into
home consumption under the permission;
(d) if a person’s permission applies in respect of a calendar
month and the person is included in a class mentioned in
subparagraph (1)(d)(i) or has permission to enter like
customable goods or excise-equivalent goods of a kind
prescribed by the regulations for the purposes of
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subparagraph (1)(d)(ii)—any condition prescribed by the
regulations;
(e) if a person ceases to be a small business entity—the
condition that the person advise the Collector, in writing, of
that fact as soon as practicable after ceasing to be a small
business entity;
(f) if a person ceases to be included in a class mentioned in
subparagraph (1)(d)(i)—the condition that the person advise
the Collector, in writing, of that fact as soon as practicable
after ceasing to be included in that class;
(g) in any case—the condition that on or after the goods are
imported and before they are delivered into home
consumption, the goods to which the permission relates must
have been or must be entered for warehousing;
(h) the condition that, at the time when each return is given to
the Collector, the person pay any duty owing at the rate
applicable when the goods were delivered into home
consumption;
(i) any other condition, specified in the permission, that the
Collector considers appropriate.
Note: Paragraphs (8)(a), (b), (c) and (d)—see also subsection (9).
(9) Despite paragraphs (8)(a), (b), (c) and (d), the Collector may
determine different conditions for giving the Collector a return if
subsection (13) or (14) applies.
(10) A person to whom a permission is given under subsection (5) must
comply with any conditions to which the permission is subject.
Penalty: 60 penalty units.
(11) Subsection (10) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(12) If the Collector is satisfied that a person to whom a permission has
been given under subsection (5) has failed to comply with any
condition to which the permission is subject, the officer may, at
any time while the permission remains in force, by notice in
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writing, revoke the permission. The notice must set out the reasons
for the revocation.
(13) If:
(a) a person is a small business entity or included in a class
mentioned in subparagraph (1)(d)(i); and
(b) the person’s permission applies in respect of a calendar
month; and
(c) the person advises the Collector, in writing, that the person
ceases to be a small business entity or included in a class
mentioned in subparagraph (1)(d)(i);
the Collector must, by notice in writing:
(d) revoke the permission with effect from a specified day; and
(e) give another permission under subsection (5) in respect of a 7
day period.
(14) If a person advises the Collector, in writing, that the person wishes
to change the 7 day period in respect of which their permission
applies, the Collector may, by notice in writing:
(a) revoke the permission with effect from a specified day; and
(b) give another permission under subsection (5) in respect of
another period.
(15) Subsections (12) to (14) do not, by implication, limit the
application of subsections 33(3) and (3AA) of the Acts
Interpretation Act 1901.
70 Special clearance goods
(1) In this section, special clearance goods means goods to which
section 68 applies comprising:
(a) goods reasonably required for disaster relief or for urgent
medical purposes; or
(b) engines or spare parts that are unavailable in Australia and
are urgently required for ships or aircraft, or for other
machinery that serves a public purpose; or
(c) perishable food.
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(2) A person who has imported or proposes to import goods referred to
in paragraph (a) of the definition of special clearance goods may
apply to Customs at any time, in writing, for permission to deliver
the goods into home consumption without entering them for that
purpose.
(3) A person who has imported goods referred to in paragraph (b) or
(c) of the definition of special clearance goods may apply to
Customs, in writing, for permission to deliver the goods into home
consumption without entering them for that purpose:
(a) if the goods become subject to Customs control outside the
hours of business for dealing with import entries; and
(b) the application is made before those hours of business
resume.
(4) Subject to subsection (5), an officer of Customs may, on receipt of
an application under subsection (2) or (3), by notice in writing:
(a) grant permission for the goods to which the application
relates to be delivered into home consumption without
entering them for that purpose; or
(b) refuse to grant such a permission and set out in the notice the
reasons for so refusing.
(5) A permission granted in respect of goods is subject to any
condition, specified in the permission, that Customs considers
appropriate.
(6) Where an application is made in respect of perishable food, an
officer of Customs must not grant the permission unless he or she
is satisfied that, if he or she refused to do so, the food would be of
little or no commercial value when the hours of business for
dealing with import entries resumed.
(7) Where permission is granted in respect of goods, the person to
whom the permission is granted must:
(a) give Customs a return, within 7 days of the delivery of the
goods into home consumption, providing particulars in
accordance with section 71K or 71L in relation to the goods;
and
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(b) at the time when the return is given to Customs, pay any duty
owing at the rate applicable when the goods were delivered
into home consumption; and
(c) comply with any condition to which the permission is
subject.
Penalty: 60 penalty units.
(7A) Subsection (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(8) Where an officer of Customs is satisfied that a person to whom a
permission has been granted under this section has failed to comply
with any of the conditions to which the permission is subject, the
officer may, at any time before goods are delivered into home
consumption, by notice in writing, revoke the permission and set
out in the notice the reasons for that revocation.
(9) In this section, a reference to the hours of business for dealing with
import entries is a reference to a time when, under regulations
made for the purposes of section 28, the applicant would be able to
give a documentary import declaration to Customs.
71 Information and grant of authority to deal with goods not
required to be entered
Information to be given under this section
(1) A person to whom section 71AAAB or 71AAAF applies must give
information to Customs under this section in the circumstances
mentioned in those sections.
Authority to deal granted under this section
(2) Customs must, if circumstances mentioned in Subdivision AA or
AB of this Division require it, give an authority to deal with goods
under this section.
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Refusal to grant authority to deal under this section
(3) Customs may, in the circumstances mentioned in section 71AAAB,
refuse under this section to authorise the delivery of goods into
home consumption.
Subdivision AA—Information and grant of authority to deal
with Subdivision AA goods
71AAAA Meaning of Subdivision AA goods
In this Subdivision:
Subdivision AA goods means:
(a) goods of a kind referred to in paragraph 68(1)(d); and
(b) goods that are prescribed by regulations made for the
purposes of subsection 71AAAE(1).
71AAAB Report and grant of authority to deal with Subdivision AA
goods
Providing information about Subdivision AA goods
(1) A person:
(a) who is the owner of Subdivision AA goods; or
(b) who is covered by regulations made under
subsection 71AAAE(2);
must, in the circumstances specified in the regulations, provide,
under section 71, the information specified in the regulations:
(c) at the time; and
(d) in the manner and form;
specified in the regulations.
Authority to deal with Subdivision AA goods
(2) If Subdivision AA goods are imported into Australia, Customs
must, having regard to information about the goods given under
subsection (1) and (if any) section 196C:
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(a) authorise the delivery of the goods into home consumption
under section 71; or
(b) refuse to authorise the delivery of the goods into home
consumption and give reasons for the refusal.
(3) A decision of Customs mentioned in subsection (2) must be
communicated in writing, electronically, or by another method
prescribed by the regulations.
Duty etc. to be paid before authority given
(4) Customs must not give an authority to deal with Subdivision AA
goods unless the duty (if any) and any other charge or tax (if any)
payable on the importation of the goods has been paid.
71AAAC Suspension of authority to deal with Subdivision AA goods
Suspension of authority to deal
(1) If:
(a) Customs has given an authority to deal with Subdivision AA
goods; and
(b) before the goods are dealt with in accordance with the
authority, an officer has reasonable grounds to suspect that
the goods were imported into Australia in contravention of a
Customs-related law;
the officer may suspend the authority for a specified period.
(2) An officer suspends an authority to deal with Subdivision AA
goods by signing a notice:
(a) stating that the authority is suspended; and
(b) setting out the reasons for the suspension;
and serving a copy of the notice on:
(c) the owner of the goods; or
(d) if the owner does not have possession of the goods—on the
person who has possession of the goods.
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Revoking a suspension of authority to deal
(3) If, during the period of a suspension of an authority to deal with
Subdivision AA goods, an officer becomes satisfied that there are
no longer reasonable grounds to suspect that the goods were
imported into Australia in contravention of a Customs-related law,
the officer must revoke the suspension.
(4) An officer revokes a suspension of an authority to deal with
Subdivision AA goods by signing a notice:
(a) stating that the authority is suspended; and
(b) setting out the reasons for the suspension;
and serving a copy of the notice on:
(c) the owner of the goods; or
(d) if the owner does not have possession of the goods—on the
person who has possession of the goods.
When suspension or revocation of suspension has effect
(5) A suspension of an authority to deal with Subdivision AA goods,
or a revocation of a suspension of such an authority, has effect
from the time when the relevant notice was given.
Subdivision AB—Information and grant of authority to deal
with specified low value goods
71AAAD Meaning of specified low value goods
In this Subdivision:
specified low value goods means goods of a kind referred to in
paragraph 68(1)(e), (f) or (i).
71AAAE Regulations
(1) The regulations may prescribe goods that are excluded from being
specified low value goods.
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Section 71AAAF
Customs Act 1901 149
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Note 1: These goods are Subdivision AA goods for the purposes of
Subdivision AA of this Division.
Note 2: For specification by class, see subsection 13(3) of the Legislative
Instruments Act 2003.
(2) The regulations may prescribe persons who are not required to
comply with the provisions of this Subdivision.
Note 1: These persons must comply with Subdivision AA of this Division.
Note 2: For specification by class, see subsection 13(3) of the Legislative
Instruments Act 2003.
71AAAF Making a self-assessed clearance declaration
(1) Despite section 181, the owner of specified low value goods, or a
person acting on behalf of the owner, must give Customs a
declaration (a self-assessed clearance declaration) under
section 71 containing the information that is set out in an approved
statement.
(2) A self-assessed clearance declaration must be communicated
electronically to Customs.
(3) A self-assessed clearance declaration may be communicated
together with a cargo report.
71AAAG Customs’ response if a self-assessed clearance declaration
is communicated separately from a cargo report
(1) If a self-assessed clearance declaration is communicated to
Customs but not together with a cargo report, Customs must
communicate a self-assessed clearance declaration advice
electronically to the person who made the declaration.
(2) A self-assessed clearance declaration advice:
(a) must refer to the number given by Customs to identify the
self-assessed clearance declaration to which the advice is a
response; and
(b) must contain:
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Section 71AAAH
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(i) a statement that the goods covered by the declaration
are cleared for home consumption; or
(ii) a direction that the goods covered by the declaration be
held in their current location or further examined.
71AAAH Customs’ response if a self-assessed clearance declaration
is communicated together with a cargo report
If a self-assessed clearance declaration is communicated together
with a cargo report, Customs may communicate electronically to
the person who made the declaration a direction that the goods
covered by the declaration be held in their current location or
further examined.
71AAAI Authority to deal with goods covered by a self-assessed
clearance declaration
If declaration is communicated separately from a cargo report
(1) If Customs gives a self-assessed clearance declaration advice in
response to a self-assessed clearance declaration, Customs must
communicate electronically to the person to whom the advice was
given an authority under section 71 to deliver into home
consumption the goods covered by the declaration.
Note 1: Section 71AAAL prevents Customs from authorising the delivery of
goods into home consumption while certain duty etc. payable on the
goods is outstanding.
Note 2: Customs does not have to give an authority to deal with the goods
while the goods are subject to a direction under
subparagraph 71AAAG(2)(b)(ii) (see section 71AAAK) or while an
officer is seeking further information (see section 71AAAO).
If declaration is communicated together with a cargo report
(2) If Customs receives a self-assessed clearance declaration together
with a cargo report, Customs must communicate electronically:
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Section 71AAAJ
Customs Act 1901 151
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(a) if Customs gave a direction under section 71AAAH in
response to the declaration—to the person who has
possession of the goods covered by the declaration; or
(b) otherwise—to the person who made the declaration;
an authority under section 71 to deliver into home consumption the
goods covered by the declaration.
Note 1: Section 71AAAL prevents Customs from authorising the delivery of
goods into home consumption while certain duty etc. payable on the
goods is outstanding.
Note 2: Customs does not have to give an authority to deal with the goods
while the goods are subject to a direction under section 71AAAH (see
section 71AAAK) or while an officer is seeking further information
(see section 71AAAO).
71AAAJ Contents of authority to deal with specified low value goods
(1) An authority to deal with specified low value goods must set out:
(a) any condition under subsection (2) of this section that applies
to the authority; and
(b) the date on which the authority is given; and
(c) any other prescribed information.
(2) An authority to deal with specified low value goods may be
expressed to be subject to a condition that a specified permission
for the goods to be dealt with (however described) be obtained
under another law of the Commonwealth.
(3) If an authority to deal with specified low value goods is expressed
to be subject to the condition that a specified permission be
obtained, the authority is taken not to have been given until the
permission has been obtained.
71AAAK No authority to deal with specified low value goods while
subject to a direction to hold or further examine
Customs is not required to grant an authority to deal with specified
low value goods at any time while the goods are subject to a
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Section 71AAAL
152 Customs Act 1901
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direction under subparagraph 71AAAG(2)(b)(ii) or
section 71AAAH.
71AAAL No authority to deal with specified low value goods unless
duty etc. paid
Duty etc. to be paid before authority given
(1) Customs must not give an authority to deal with specified low
value goods unless the duty (if any) and any other charge or tax (if
any) payable on the importation of the goods has been paid.
First exception
(2) Subsection (1) does not apply in relation to an authority to deal
with specified low value goods, if the goods are covered by item 2
of the table in subsection 132AA(1).
Note: Subsection 132AA(1) provides that import duty on goods covered by
item 2 of the table in that subsection must be paid by a time worked
out under the regulations.
Second exception
(3) Subsection (1) does not apply in relation to an authority to deal
with specified low value goods, if:
(a) the only duty, charge or tax outstanding on the importation of
the goods is one or more of the following:
(i) the assessed GST payable on the taxable importation, if
any, that is associated with the import of the goods;
(ii) if a taxable importation of a luxury car is associated
with the import of the goods—the assessed luxury car
tax payable on that taxable importation;
(iii) if a taxable dealing is associated with the import of the
goods—the assessed wine tax payable on that dealing;
and
(b) because of the following provisions, the unpaid assessed
GST, assessed luxury car tax or assessed wine tax (as
appropriate) is not payable until after duty on the goods was
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Section 71AAAM
Customs Act 1901 153
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payable (or would have been payable if the goods had been
subject to duty):
(i) paragraph 33-15(1)(b) of the GST Act;
(ii) paragraph 13-20(1)(b) of the Luxury Car Tax Act;
(iii) paragraph 23-5(1)(b) of the Wine Tax Act.
71AAAM Suspension of authority to deal with specified low value
goods
Suspension of authority to deal
(1) If:
(a) Customs has given an authority to deal with specified low
value goods; and
(b) before the goods are dealt with in accordance with the
authority, an officer has reasonable grounds to suspect that
the goods were imported into Australia in contravention of a
Customs-related law;
the officer may suspend the authority for a specified period.
(2) An officer suspends an authority to deal with specified low value
goods by:
(a) if the authority was given in the circumstances mentioned in
subsection 71AAAI(1)—sending electronically to the person
who made the self-assessed clearance declaration a message
stating that the authority is suspended and setting out the
reasons for the suspension; or
(b) if the authority was given in the circumstances mentioned in
subsection 71AAAI(2)—sending electronically to the person
who has possession of the goods a message stating that the
authority is suspended and setting out the reasons for the
suspension.
Revoking a suspension of authority to deal
(3) If, during the period of a suspension of an authority to deal with
specified low value goods, an officer becomes satisfied that there
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Section 71AAAN
154 Customs Act 1901
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are no longer reasonable grounds to suspect that the goods were
imported into Australia in contravention of a Customs-related law,
the officer must revoke the suspension.
(4) An officer revokes a suspension of an authority to deal with
specified low value goods by:
(a) if the authority was given in the circumstances mentioned in
subsection 71AAAI(1)—sending electronically to the person
who made the self-assessed clearance declaration relating to
the goods a message stating that the suspension is revoked; or
(b) if the authority was given in the circumstances mentioned in
subsection 71AAAI(2)—sending electronically to the person
who has possession of the goods a message stating that the
suspension is revoked.
When suspension or revocation of suspension has effect
(5) A suspension of an authority to deal with specified low value
goods, or a revocation of a suspension of such an authority, has
effect from the time when the relevant notice was given or the
relevant message was sent.
71AAAN Cancellation of authority to deal with specified low value
goods
(1) An officer may, at any time before specified low value goods are
dealt with in accordance with an authority to deal, cancel the
authority.
(2) An officer cancels an authority to deal with specified low value
goods by sending electronically, to the person who has possession
of the goods, a message stating that the authority is cancelled and
setting out the reasons for the cancellation.
(3) A cancellation of an authority has effect from the time when the
message was sent.
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Section 71AAAO
Customs Act 1901 155
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
71AAAO Officer may seek further information in relation to
self-assessed clearance declaration
(1) Customs may refuse to grant an authority to deal with goods
covered by a self-assessed clearance declaration until an officer
doing duty in relation to self-assessed clearance declarations:
(a) has verified particulars of the goods; or
(b) is satisfied of any other matter that may be relevant to the
granting of an authority to deal.
(2) If an officer doing duty in relation to self-assessed clearance
declarations believes on reasonable grounds that the owner of
goods covered by a self-assessed clearance declaration:
(a) has custody or control of commercial documents relating to
the goods that will assist the officer to determine whether this
Act has been or is being complied with in respect of the
goods; or
(b) has or can obtain information that will so assist the officer;
the officer may require the owner:
(c) to deliver to the officer the commercial documents in respect
of the goods that are in the owner’s custody or control
(including any such documents that had previously been
delivered to an officer and had been returned to the owner);
or
(d) to deliver to the officer such information, in writing, relating
to the goods (being information of a kind specified in the
notice) as is within the knowledge of the owner or as the
owner is reasonably able to obtain.
(3) A requirement for the delivery of documents or information in
respect of a self-assessed clearance declaration must:
(a) be communicated electronically to the person who made the
declaration; and
(b) contain such particulars as are set out in an approved
statement.
(4) If an owner of goods has been required to deliver documents or
information in relation to the goods under subsection (2), Customs
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must not grant an authority to deal with the goods unless the
requirement has been complied with or withdrawn.
(5) An officer doing duty in relation to self-assessed clearance
declarations may ask:
(a) the owner of goods covered by a self-assessed clearance
declaration; or
(b) if another person made the declaration on behalf of the
owner—the other person;
any questions relating to the goods.
(6) If a person has been asked a question in respect of goods under
subsection (5), Customs must not grant an authority to deal with
the goods unless the question has been answered or withdrawn.
(7) If an officer doing duty in relation to self-assessed clearance
declarations believes on reasonable grounds that the owner of
goods covered by a self-assessed clearance declaration:
(a) has custody or control of documents relating to the goods that
will assist the officer to verify the particulars shown in the
declaration; or
(b) has or can obtain information that will so assist the officer;
the officer may require the owner to produce the documents or
supply the information to the officer.
(8) If an owner of goods has been required to verify a matter in respect
of the goods under subsection (7), Customs must not grant an
authority to deal with the goods unless the requirement has been
complied with or withdrawn, or a security has been taken for
compliance with the requirement.
(9) Subject to section 215, if a person delivers a commercial document
to an officer doing duty in relation to self-assessed clearance
declarations under this section, the officer must deal with the
document and then return it to the person.
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Section 71AAAP
Customs Act 1901 157
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71AAAP Withdrawal of self-assessed clearance declarations
(1) A self-assessed clearance declaration may, at any time before the
goods covered by the declaration are dealt with in accordance with
an authority to deal, be withdrawn by either:
(a) the owner of the goods; or
(b) a person acting on behalf of the owner;
communicating the withdrawal electronically to an officer doing
duty in relation to self-assessed clearance declarations.
(2) A person who makes a self-assessed clearance declaration in
respect of goods may, at any time before the goods are dealt with
in accordance with an authority to deal with the goods, change
information in the declaration.
(3) If a person changes information in a self-assessed clearance
declaration, the person is taken, at the time when the self-assessed
clearance declaration advice is communicated in respect of the
altered declaration, to have withdrawn the declaration as it
previously stood.
(4) A withdrawal of a self-assessed clearance declaration has no effect
during any period while a requirement under
subsection 71AAAO(2) or (7) in respect of the goods to which the
declaration relates has not been complied with.
(5) A withdrawal of a self-assessed clearance declaration is effected
when it is, or is taken under section 71AAAT to have been,
communicated to Customs.
(6) If:
(a) a self-assessed clearance declaration is communicated to
Customs; and
(b) any duty, fee, charge or tax in respect of goods covered by
the declaration remains unpaid in respect of the goods for 30
days starting on:
(i) the day on which the self-assessed clearance declaration
advice relating to the goods is communicated; or
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(ii) if under subsection 132AA(1) the duty is payable by a
time worked out under the regulations—the day on
which that time occurs; and
(c) after that period ends, the CEO gives written notice to the
owner of the goods requiring payment of the unpaid duty,
fee, charge or tax (as appropriate) within a further period set
out in the notice; and
(d) the unpaid duty, fee, charge or tax (as appropriate) is not paid
within the further period;
the self-assessed clearance declaration is taken to have been
withdrawn under subsection (1).
71AAAQ Further self-assessed clearance declaration not to be given
while there is an existing self-assessed clearance
declaration
(1) If goods are covered by a self-assessed clearance declaration, a
person must not communicate a further self-assessed clearance
declaration in respect of the goods or any part of the goods unless
the first-mentioned self-assessed clearance declaration is
withdrawn.
Penalty: 60 penalty units.
(2) An offence under subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
71AAAR Effect of withdrawal of a self-assessed clearance
declaration
(1) When a withdrawal of a self-assessed clearance declaration takes
effect, any authority to deal with the goods to which the declaration
relates is revoked.
(2) Despite the withdrawal:
(a) a person may be prosecuted under Division 4 of Part XIII, or
an infringement notice may be given to a person, in respect
of the self-assessed clearance declaration; and
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(b) a penalty may be imposed on a person who is convicted of an
offence in respect of the declaration;
as if it had not been withdrawn.
71AAAS Annotation of self-assessed clearance declaration by
Customs for certain purposes not to constitute
withdrawal
Any annotation of a self-assessed clearance declaration that is
made by Customs as a result of the acceptance by Customs of an
application for:
(a) a refund or rebate of all or part of the duty paid on goods
covered by the declaration; or
(b) a remission of all or part of the duty payable on goods
covered by the declaration;
is not taken to constitute a withdrawal of the declaration for the
purposes of this Act.
71AAAT Manner and effect of communicating self-assessed
clearance declarations to Customs
(1) The CEO may approve different statements for electronic
communications to be made in relation to different classes of goods
for which a self-assessed clearance declaration is required.
(2) For the purposes of this Act, a self-assessed clearance declaration
is taken to have been communicated to Customs electronically:
(a) when a self-assessed clearance declaration advice is
communicated by Customs electronically to the person
identified in the declaration as the person sending the
declaration; or
(b) in the case of a self-assessed clearance declaration
communicated to Customs together with a cargo report—
when Customs communicates electronically to the person
who made the declaration an acknowledgment of the
declaration.
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Section 71A
160 Customs Act 1901
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(3) For the purposes of this Act, a withdrawal of a self-assessed
clearance declaration is taken to have been communicated to
Customs electronically when an acknowledgment of the
withdrawal is communicated by Customs electronically to the
person identified in the withdrawal as the person sending the
withdrawal.
Subdivision B—Import declarations
71A Making an import declaration
(1) An import declaration is a communication to Customs in
accordance with this section of information about:
(a) goods to which section 68 applies; or
(b) warehoused goods;
that are intended to be entered for home consumption.
(2) An import declaration can be communicated by document or
electronically.
(3) A documentary import declaration must be communicated to
Customs:
(a) by giving or sending it to an officer doing duty in relation to
import declarations; or
(b) by leaving it at a place that has been allocated for lodgment
of import declarations in a Customs Office;
at the place at which the goods are to be delivered for home
consumption.
(5) If the information communicated to Customs in an import
declaration relating to goods adequately identifies any permission
(however it is described) that has been given for the importation of
those goods, the identification of the permission in that information
is taken, for the purposes of any law of the Commonwealth
(including this Act), to be the production of the permission to an
officer.
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Section 71A
Customs Act 1901 161
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(6) However, subsection (5) does not affect any power of an officer,
under this Act, to require the production of a permission referred to
in that subsection.
(7) If:
(a) an import declaration is, or is taken under section 71L to
have been, communicated to Customs; and
(b) before the time when the declaration is, or is so taken to have
been, communicated to Customs, the goods to which the
declaration relates:
(i) have been imported; or
(ii) for goods carried on board a ship or aircraft—have been
brought to the first port or airport in Australia at which
any goods are to be discharged; or
(iii) for goods that are a ship or aircraft and that are not
carried on board a ship or aircraft—have arrived at a
port or airport in Australia;
the goods are taken to have been entered for home consumption.
(8) If:
(a) an import declaration is, or is taken under section 71L to
have been, communicated to Customs; and
(b) at the time when the declaration is, or is so taken to have
been, communicated to Customs, the goods to which the
declaration relates:
(i) for goods carried on board a ship or aircraft—have not
been brought to the first port or airport in Australia at
which any goods are to be discharged; or
(ii) for goods that are a ship or aircraft and that are not
carried on board a ship or aircraft—have not arrived at a
port or airport in Australia;
the goods are taken to be entered for home consumption only when
they are brought to that first port or airport in Australia or when
they arrive at a port or airport in Australia (as the case requires).
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Section 71B
162 Customs Act 1901
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71B Liability for import declaration processing charge
(1) When an import declaration (including an altered import
declaration) in respect of goods to which section 68 applies (other
than warehoused goods) is, or is taken to have been, communicated
to Customs under section 71A, the owner of the goods becomes
liable to pay import declaration processing charge in respect of the
declaration.
(2) If a person who is an owner of goods pays import declaration
processing charge in respect of an import declaration relating to
particular goods, any other person who is an owner of those goods
ceases to be liable to pay charge in respect of that declaration.
(3) If an import declaration is withdrawn under subsection 71F(1), or
is taken, under subsection 71F(2) or (7), to have been withdrawn,
before the issue of an authority to deal in respect of goods covered
by the declaration, then, despite subsection (1), the owner of the
goods is not liable to pay import declaration processing charge in
respect of the declaration.
71BA Warehoused goods declaration fee
(1) An owner of warehoused goods who makes an import declaration
in respect of the goods is liable to pay a fee (the warehoused goods
declaration fee) for the processing by Customs of the declaration.
(2) The amount of the warehoused goods declaration fee is:
(a) if the import declaration is made electronically—$23.20 or, if
another amount (not exceeding $34.80) is prescribed by the
regulations, the amount so prescribed; or
(b) if the import declaration is made by document—$60.00 or, if
another amount (not exceeding $90.00) is prescribed by the
regulations, the amount so prescribed.
(3) If a person who is an owner of warehoused goods pays the
warehoused goods declaration fee for the processing of an import
declaration in respect of the goods, any other person who is an
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owner of the goods ceases to be liable to pay the fee for the
processing of the import declaration.
(4) In this section:
warehoused goods includes goods that, under section 100, may be
dealt with as warehoused goods.
71C Authority to deal with goods in respect of which an import
declaration has been made
(1) If an import declaration in respect of goods has been
communicated to Customs, Customs must give an import
declaration advice, by document or electronically, in accordance
with this section.
(2) An import declaration advice relating to goods entered by
documentary import declaration:
(a) must be given to the owner of the goods or be made available
for collection by leaving it at a place in a Customs office that
has been allocated for collection of such advices; and
(b) must contain:
(i) a statement to the effect that the goods are cleared for
home consumption; or
(ii) a statement that the goods are directed to be held in their
current location or are directed for further examination.
(3) An import declaration advice relating to goods entered by an
electronic import declaration:
(a) must refer to the number given by Customs to identify the
particular import declaration; and
(b) must be communicated electronically to the person who
made the declaration; and
(c) must contain:
(i) a statement to the effect that the goods are cleared for
home consumption; or
(ii) a statement that the goods are directed to be held in their
current location or are directed for further examination.
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Section 71C
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(4) Subject to subsection (5), if:
(a) an import declaration advice is given or communicated under
this section; and
(b) a payment is made of any duty, assessed GST, assessed
luxury car tax, assessed wine tax, import declaration
processing charge or other charge or fee payable at the time
of entry of, or in respect of, the goods covered by the import
declaration advice;
Customs must:
(c) if the advice was given under subsection (2)—give the
person to whom the advice was given an authority, in
writing, to take the goods into home consumption; and
(d) if the advice was communicated electronically under
subsection (3)—communicate electronically, to the person to
whom the advice was communicated, an authority to take the
goods into home consumption.
(5) Customs is not required to give or communicate an authority under
subsection (4) while the goods concerned are subject to a direction
referred to in subparagraph (2)(b)(ii) or (3)(c)(ii).
(6) Customs must give an authority under subsection (4) in relation to
goods covered by item 2 of the table in subsection 132AA(1) if
subsection (4) would require Customs to do so apart from
paragraph (4)(b).
Note: Subsection 132AA(1) provides that import duty on goods covered by
item 2 of the table in that subsection must be paid by a time worked
out under the regulations.
(7) Customs must give an authority under subsection (4) in relation to
goods if:
(a) that subsection would require Customs to do so apart from
the fact that any or all of the following were not paid when
duty on the goods was paid (or would have been payable if
the goods had been subject to duty):
(i) the assessed GST payable on the taxable importation, if
any, that is associated with the import of the goods;
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(ii) if a taxable importation of a luxury car is associated
with the import of the goods—the assessed luxury car
tax payable on that taxable importation;
(iii) if a taxable dealing is associated with the import of the
goods—the assessed wine tax payable on that dealing;
and
(b) because of the following provisions, the unpaid GST, luxury
car tax or wine tax (as appropriate) was not payable until
after duty on the goods was payable (or would have been
payable if the goods had been subject to duty):
(i) paragraph 33-15(1)(b) of the GST Act;
(ii) paragraph 13-20(1)(b) of the Luxury Car Tax Act;
(iii) paragraph 23-5(1)(b) of the Wine Tax Act.
(8) If goods are authorised to be taken into home consumption, the
authority to deal, whether given by a document or electronically,
must set out:
(a) any condition of the kind referred to in subsection (9) to
which the authority is subject; and
(b) the date on which the authority is given; and
(c) such other information as is prescribed.
(9) An authority to deal with goods may be expressed to be subject to
a condition that a specified permission for the goods to be dealt
with (however it is described) be obtained under another law of the
Commonwealth.
(10) If an authority to deal with goods is expressed to be subject to the
condition that a specified permission be obtained, the authority is
taken not to have been given until the permission has been
obtained.
(11) An officer may, at any time before goods authorised to be taken
into home consumption are so dealt with, cancel the authority:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the authority is cancelled
and setting out the reasons for the cancellation; and
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(ii) serving a copy of the notice on the person who made the
declaration or, if that person does not have possession of
the goods, on the person who has possession of the
goods; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person who
made the declaration, a message stating that the authority is
cancelled and setting out the reasons for the cancellation.
(12) If, at any time before goods authorised to be taken into home
consumption are so dealt with, an officer has reasonable grounds to
suspect that the goods were imported into Australia in
contravention of any Customs-related law, the officer may suspend
the authority for a specified period:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the authority is so
suspended and setting out the reasons for the
suspension; and
(ii) serving a copy of the notice on the person who made the
declaration or, if that person does not have possession of
the goods, on the person who has possession of the
goods; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person who
made the declaration, a message stating that the authority is
so suspended and setting out the reasons for the suspension.
(13) If, during the suspension under subsection (12) of an authority, an
officer becomes satisfied that there are no longer reasonable
grounds to suspect that the goods were imported into Australia in
contravention of a Customs-related law, the officer must revoke the
suspension:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the suspension is revoked;
and
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(ii) serving a copy of the notice on the person to whom the
notice of the suspension was given; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person to
whom the message notifying the suspension was sent, a
message stating that the suspension is revoked.
(14) A cancellation or suspension of an authority, or a revocation of a
suspension of an authority, has effect from the time when the
relevant notice is served or the relevant message is sent, as the case
may be.
71D Visual examination in presence of officer
(1) If a person who is permitted or required to make an import
declaration in respect of goods to which section 68 applies does not
have the information to complete the declaration, the person may
apply to Customs, by document or electronically, for permission to
examine the goods in the presence of an officer.
(2) A documentary application must be communicated to Customs by
giving it to an officer doing duty in relation to import declarations.
(3) When an application is given to an officer under subsection (2) or
is sent electronically, an officer must, by writing or by message
sent electronically, give the applicant permission to examine the
goods on a day and at a place specified in the notice.
(4) A person who has received a permission may examine the goods in
accordance with the permission in the presence of an officer.
71DA An officer may seek additional information
(1) Without limiting the information that may be required to be
included in an import declaration, if an import declaration has been
made in respect of goods, authority to deal with the goods may be
refused until an officer doing duty in relation to import
declarations:
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(a) has verified particulars of the goods shown in the import
declaration; or
(b) is satisfied of any other matter that may be relevant to the
granting of an authority to deal.
(2) If an officer doing duty in relation to import declarations believes,
on reasonable grounds, that the owner of goods to which an import
declaration relates has custody or control of commercial
documents, or has, or can obtain, information, relating to the goods
that will assist the officer to determine whether this Act has been or
is being complied with in respect of the goods, the officer may
require the owner:
(a) to deliver to the officer the commercial documents in respect
of the goods that are in the owner’s custody or control
(including any such documents that had previously been
delivered to an officer and had been returned to the owner);
or
(b) to deliver to the officer such information, in writing, relating
to the goods (being information of a kind specified in the
notice) as is within the knowledge of the owner or as the
owner is reasonably able to obtain.
(3) A documentary requirement for the delivery of documents or
information in respect of an import declaration must:
(a) be communicated to the person by whom, or on whose
behalf, the declaration was communicated; and
(b) be in an approved form and contain such particulars as the
form requires.
(4) An electronic requirement for the delivery of documents or
information in respect of an import declaration must:
(a) be communicated electronically to the person who made the
declaration; and
(b) contain such particulars as are set out in an approved
statement.
(5) An officer doing duty in relation to import declarations may ask:
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(a) the owner of goods in respect of which an import declaration
has been made; and
(b) if another person made the declaration on behalf of the
owner—that other person;
any questions relating to the goods.
(6) If an officer doing duty in relation to import declarations believes,
on reasonable grounds, that the owner of goods to which an import
declaration relates has custody or control of documents, or has, or
can obtain, information, relating to the goods that will assist the
officer to verify the particulars shown in the import declaration, the
officer may require the owner to produce the documents or supply
the information to the officer.
(7) If:
(a) the owner of goods has been required to deliver documents or
information in relation to the goods under subsection (2); or
(b) the owner of, or the person making an import declaration in
respect of, goods has been asked a question in respect of the
goods under subsection (5); or
(c) the owner of goods has been required to verify a matter in
respect of the goods under subsection (6);
authority to deal with the relevant goods in accordance with the
declaration must not be granted unless:
(d) the requirement referred to in paragraph (a) has been
complied with or withdrawn; or
(e) the question referred to in paragraph (b) has been answered
or withdrawn; or
(f) the requirement referred to in paragraph (c) has been
complied with or withdrawn, or a security has been taken for
compliance with the requirement;
as the case requires.
(8) Subject to section 215, if a person delivers a commercial document
to an officer doing duty in relation to import declarations under this
section, the officer must deal with the document and then return it
to the person.
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Section 71DH
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Subdivision D—Warehouse declarations
71DH Making a warehouse declaration
(1) A warehouse declaration is a communication to Customs in
accordance with this section of information about goods to which
section 68 applies that are intended to be entered for warehousing.
(2) A warehouse declaration may be communicated by document or
electronically.
(3) A documentary warehouse declaration must be communicated to
Customs:
(a) by giving or sending it to an officer doing duty in relation to
warehouse declarations; or
(b) by leaving it at a place that has been allocated for lodgment
of warehouse declarations in a Customs Office;
at the place at which the goods are to be delivered for warehousing.
(5) If the information communicated to Customs in a warehouse
declaration relating to goods adequately identifies any permission
(however it is described) that has been given for the importation of
those goods, the identification of the permission in that information
is taken, for the purposes of any law of the Commonwealth
(including this Act), to be the production of the permission to an
officer.
(6) However, subsection (5) does not affect any power of an officer,
under this Act, to require the production of a permission referred to
in that subsection.
(7) If:
(a) a warehouse declaration is, or is taken under section 71L to
have been, communicated to Customs; and
(b) before the time when the declaration is, or is so taken to have
been, communicated to Customs, the goods to which the
declaration relates have been imported or have been brought
to the first port or airport in Australia at which any goods are
to be discharged;
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the goods are taken to have been entered for warehousing.
(8) If:
(a) a warehouse declaration is, or is taken under section 71L to
have been, communicated to Customs; and
(b) at the time when the warehouse declaration is, or is so taken
to have been, communicated to Customs, the goods to which
the declaration relates have not been brought to the first port
or airport in Australia at which any goods are to be
discharged;
the goods are taken to be entered for warehousing only when they
are brought to that port or airport.
71DI Liability for warehouse declaration processing charge
(1) When a warehouse declaration (including an altered warehouse
declaration) in respect of goods is, or is taken to have been,
communicated to Customs under section 71DH, the owner of the
goods becomes liable to pay warehouse declaration processing
charge in respect of the declaration.
(2) If a person who is an owner of goods pays warehouse declaration
processing charge in respect of a warehouse declaration relating to
particular goods, any other person who is an owner of those goods
ceases to be liable to pay charge in respect of that declaration.
(3) If a warehouse declaration is withdrawn under subsection 71F(1),
or is taken, under subsection 71F(2) or (7), to have been
withdrawn, before the issue of an authority to deal in respect of
goods covered by the declaration, then, despite subsection (1), the
owner of the goods is not liable to pay warehouse declaration
processing charge in respect of the declaration.
71DJ Authority to deal with goods in respect of which a warehouse
declaration has been made
(1) If a warehouse declaration in respect of goods has been
communicated to Customs, Customs must give a warehouse
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declaration advice, by document or electronically, in accordance
with this section.
(2) A warehouse declaration advice relating to goods entered by
documentary warehouse declaration:
(a) must be given to the owner of the goods or be made available
for collection by leaving it at a place in a Customs office that
has been allocated for collection of such advices; and
(b) must contain:
(i) a statement to the effect that the goods are cleared for
warehousing; or
(ii) a statement that the goods are directed to be held in their
current location or are directed for further examination.
(3) A warehouse declaration advice relating to goods entered by an
electronic warehouse declaration:
(a) must refer to the number given by Customs to identify the
particular warehouse declaration; and
(b) must be communicated electronically to the person who
made the declaration; and
(c) must contain:
(i) a statement to the effect that the goods are cleared for
warehousing; or
(ii) a statement that the goods are directed to be held in their
current location or are directed for further examination.
(4) Subject to subsection (5), if:
(a) a warehouse declaration advice is given or communicated
under this section; and
(b) a payment is made of any warehouse declaration processing
charge or other charge or fee payable at the time of entry of,
or in respect of, the goods covered by the warehouse
declaration advice;
Customs must:
(c) if the advice was given under subsection (2)—give the
person to whom the advice was given an authority, in
writing, to take the goods into warehousing; and
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(d) if the advice was communicated electronically under
subsection (3)—communicate electronically, to the person to
whom the advice was communicated, an authority to take the
goods into warehousing.
(5) Customs is not required to give or communicate an authority under
subsection (4) while the goods concerned are subject to a direction
referred to in subparagraph (2)(b)(ii) or (3)(c)(ii).
(6) If goods are authorised to be taken into warehousing, the authority
to deal, whether given by a document or electronically, must set
out:
(a) any condition of the kind referred to in subsection (7) to
which the authority is subject; and
(b) the date on which the authority is given; and
(c) such other information as is prescribed.
(7) An authority to deal with goods may be expressed to be subject to
a condition that a specified permission for the goods to be dealt
with (however it is described) be obtained under another law of the
Commonwealth.
(8) If an authority to deal with goods is expressed to be subject to the
condition that a specified permission be obtained, the authority is
taken not to have been given until the permission has been
obtained.
(9) An officer may, at any time before goods authorised to be taken
into warehousing are so dealt with, cancel the authority:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the authority is cancelled
and setting out the reasons for the cancellation; and
(ii) serving a copy of the notice on the person who made the
declaration or, if that person does not have possession of
the goods, on the person who has possession of the
goods; or
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(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person who
made the declaration, a message stating that the authority is
cancelled and setting out the reasons for the cancellation.
(10) If, at any time before goods authorised to be taken into
warehousing are so dealt with, an officer has reasonable grounds to
suspect that the goods were imported into Australia in
contravention of any Customs-related law, the officer may suspend
the authority for a specified period:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the authority is so
suspended and setting out the reasons for the
suspension; and
(ii) serving a copy of the notice on the person who made the
declaration or, if that person does not have possession of
the goods, on the person who has possession of the
goods; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person who
made the declaration, a message stating that the authority is
so suspended and setting out the reasons for the suspension.
(11) If, during the suspension under subsection (10) of an authority, an
officer becomes satisfied that there are no longer reasonable
grounds to suspect that the goods were imported into Australia in
contravention of a Customs-related law, the officer must revoke the
suspension:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the suspension is revoked;
and
(ii) serving a copy of the notice on the person to whom the
notice of the suspension was given; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person to
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whom the message notifying the suspension was sent, a
message stating that the suspension is revoked.
(12) A cancellation or suspension of an authority, or a revocation of a
suspension of an authority, has effect from the time when the
relevant notice is served or the relevant message is sent, as the case
may be.
71DK Visual examination in presence of officer
(1) If a person who is permitted or required to make a warehouse
declaration in respect of goods to which section 68 applies does not
have the information to complete the declaration, the person may
apply to Customs, by document or electronically, for permission to
examine the goods in the presence of an officer.
(2) A documentary application must be communicated to Customs by
giving it to an officer doing duty in relation to warehouse
declarations.
(3) When an application is given to an officer under subsection (2) or
is sent electronically, an officer must, by writing or by message
sent electronically, give the applicant permission to examine the
goods on a day and at a place specified in the notice.
(4) A person who has received a permission may examine the goods in
accordance with the permission in the presence of an officer.
71DL An officer may seek additional information
(1) Without limiting the information that may be required to be
included in a warehouse declaration, if a warehouse declaration has
been made in respect of goods, authority to deal with the goods
may be refused until an officer doing duty in relation to warehouse
declarations:
(a) has verified particulars of the goods shown in the warehouse
declaration; or
(b) is satisfied of any other matter that may be relevant to the
granting of an authority to deal.
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(2) If an officer doing duty in relation to warehouse declarations
believes, on reasonable grounds, that the owner of goods to which
a warehouse declaration relates has custody or control of
commercial documents, or has, or can obtain, information, relating
to the goods that will assist the officer to determine whether this
Act has been or is being complied with in respect of the goods, the
officer may require the owner:
(a) to deliver to the officer the commercial documents in respect
of the goods that are in the owner’s custody or control
(including any such documents that had previously been
delivered to an officer and had been returned to the owner);
or
(b) to deliver to the officer such information, in writing, relating
to the goods (being information of a kind specified in the
notice) as is within the knowledge of the owner or as the
owner is reasonably able to obtain.
(3) A documentary requirement for the delivery of documents or
information in respect of a warehouse declaration must:
(a) be communicated to the person by whom, or on whose
behalf, the declaration was communicated; and
(b) be in an approved form and contain such particulars as the
form requires.
(4) An electronic requirement for the delivery of documents or
information in respect of a warehouse declaration must:
(a) be communicated electronically to the person who made the
declaration; and
(b) contain such particulars as are set out in an approved
statement.
(5) An officer doing duty in relation to warehouse declarations may
ask:
(a) the owner of goods in respect of which a warehouse
declaration has been made; and
(b) if another person made the declaration on behalf of the
owner—that other person;
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any questions relating to the goods.
(6) If an officer doing duty in relation to warehouse declarations
believes, on reasonable grounds, that the owner of goods to which
a warehouse declaration relates has custody or control of
commercial documents, or has, or can obtain, information, relating
to the goods that will assist the officer to verify the particulars
shown in the warehouse declaration, the officer may require the
owner to produce the documents or supply the information to the
officer.
(7) If:
(a) the owner of goods has been required to deliver documents or
information in relation to the goods under subsection (2); or
(b) the owner of, or the person making a warehouse declaration
in respect of, goods has been asked a question in respect of
the goods under subsection (5); or
(c) the owner of goods has been required to verify a matter in
respect of the goods under subsection (6);
authority to deal with the relevant goods in accordance with the
declaration must not be granted unless:
(d) the requirement referred to in paragraph (a) has been
complied with or withdrawn; or
(e) the question referred to in paragraph (b) has been answered
or withdrawn; or
(f) the requirement referred to in paragraph (c) has been
complied with or withdrawn, or a security has been taken for
compliance with the requirement;
as the case requires.
(8) Subject to section 215, if a person delivers a commercial document
to an officer doing duty in relation to warehouse declarations under
this section, the officer must deal with the document and then
return it to the person.
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Section 71E
178 Customs Act 1901
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Subdivision E—General
71E Application for movement permission
(1) Where particular goods, or goods of a particular kind, are, or after
their importation will be, subject to Customs control, application
may be made to Customs, by document or electronically, in
accordance with this section, for permission to move those goods,
or goods of that kind, or to move them after their importation, to a
place specified in the application.
(2) A documentary movement application must:
(a) be made by the owner of the goods concerned; and
(b) be communicated to Customs by giving it to an officer doing
duty in relation to import entries or to the movement of
goods subject to Customs control.
(2A) If:
(a) the goods are goods to which section 68 applies; and
(b) the goods have not been entered for home consumption or
warehousing; and
(c) subsection (2C) does not apply to the goods;
a movement application may be made only by:
(d) for goods carried on board a ship or aircraft—the operator of
the ship or aircraft, a cargo reporter in relation to the goods,
or a stevedore or depot operator who has, or intends to take,
possession of the goods; or
(e) for goods that are a ship or aircraft and that are not carried on
board a ship or aircraft—the owner of the goods.
(2B) A movement application under subsection (2A) must be made
electronically.
(2C) This subsection applies to goods if:
(a) the goods are:
(i) accompanied by, and described in, temporary admission
papers issued in accordance with an agreement between
Australia and one or more other countries that provides
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for the temporary importation of goods without payment
of duty; or
(ii) subject to an application under section 162AA for
permission to take delivery of goods; and
(b) neither of the following applies:
(i) the CEO has refused to accept a security or undertaking
under section 162A in relation to the goods;
(ii) a Collector has refused to grant permission under
section 162A to take delivery of the goods.
(3) If a movement application is duly communicated to Customs,
subsections (3AA) and (3AB) apply.
(3AA) An officer may direct the applicant to ensure that the goods are
held in the place where they are currently located until the decision
is made on the application.
(3AB) If a direction is not given under subsection (3AA), or a reasonable
period has elapsed since the giving of such a direction to enable the
making of an informed decision on the application, an officer must:
(a) if the application is a document movement application—by
notice in writing to the applicant; or
(b) if the application is an electronic movement application—by
sending a message electronically to the applicant;
do either of the following:
(c) give the applicant permission to move the goods to which the
application relates in accordance with the application either
unconditionally or subject to such conditions as are specified
in the notice or message;
(d) refuse the application and set out in the notice or message the
reasons for the refusal.
(3B) If a person moves goods otherwise than in accordance with the
requirement of a permission to which the goods relate, the
movement of the goods is, for the purposes of paragraph 229(1)(g),
taken not to have been authorised by this Act.
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Section 71F
180 Customs Act 1901
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(3C) If a cargo report states that goods specified in the report are
proposed to be moved from a Customs place to another Customs
place, then, despite section 71L, the statement is taken to be a
movement application in respect of the goods duly made under this
section.
(3D) In subsection (3C):
Customs place has the meaning given by subsection 183UA(1).
(4) Where goods are moved to a place other than a warehouse in
accordance with a permission under subsection (3), an officer of
Customs may, at any time while the goods remain under Customs
control, direct in writing that they be moved from that place to a
warehouse specified in the direction within a period specified in
the direction.
(5) If goods are not moved in accordance with such a direction, an
officer of Customs may arrange for the goods to be moved to the
warehouse specified in the direction or to any other warehouse.
(6) Where an officer of Customs has arranged for goods to be moved
to a warehouse, Customs has a lien on the goods for any expenses
incurred in connection with their removal to the warehouse and for
any warehouse rent and charges incurred in relation to the goods.
71F Withdrawal of import entries
(1) At any time after an import entry is communicated to Customs and
before the goods to which it relates are dealt with in accordance
with the entry, a withdrawal of the entry may be communicated to
Customs by document or electronically.
(2) If, at any time after a person has communicated an import entry to
Customs and before the goods are dealt with in accordance with
the entry, the person changes information included in the entry, the
person is taken, at the time when the import entry advice is given
or communicated in respect of the altered entry, to have withdrawn
the entry as it previously stood.
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Section 71F
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(3) A documentary withdrawal of an import entry must:
(a) be communicated by the person by whom, or on whose
behalf, the entry was communicated; and
(b) be communicated to Customs by giving it to an officer doing
duty in relation to import entries.
(5) A withdrawal of an import entry has no effect during any period
while a requirement under subsection 71DA(2) or (6) or 71DL(2)
or (6) in respect of the goods to which the entry relates has not
been complied with.
(6) A withdrawal of an import entry is effected when it is, or is taken
under section 71L to have been, communicated to Customs.
(7) If:
(a) an import entry is communicated to Customs; and
(b) any duty, fee, charge or tax in respect of goods covered by
the entry remains unpaid in respect of the goods concerned
for 30 days starting on:
(i) the day on which the import entry advice relating to the
goods is communicated; or
(ii) if under subsection 132AA(1) the duty is payable by a
time worked out under the regulations—the day on
which that time occurs; and
(c) after that period ends, the CEO gives written notice to the
owner of the goods requiring payment of the unpaid duty,
fee, charge or tax (as appropriate) within a further period set
out in the notice; and
(d) the unpaid duty, fee, charge or tax (as appropriate) is not paid
within the further period;
the import entry is taken to have been withdrawn under
subsection (1).
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Section 71G
182 Customs Act 1901
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71G Goods not to be entered while an entry is outstanding
(1) If goods have been entered for home consumption under
subsection 68(2) or (3), a person must not communicate a further
import declaration or a warehouse declaration in respect of the
goods or any part of the goods unless the import declaration that
resulted in the goods being entered for home consumption is
withdrawn.
Penalty: 60 penalty units.
(2) An offence for a contravention of subsection (1) is an offence of
strict liability.
71H Effect of withdrawal
(1) When a withdrawal of an import entry in respect of goods takes
effect, any authority to deal with the goods is revoked.
(2) Despite the withdrawal:
(a) a person may be prosecuted under Division 4 of Part XIII, or
an infringement notice may be given to a person, in respect
of the import entry; and
(b) a penalty may be imposed on a person who is convicted of an
offence in respect of the import entry;
as if it had not been withdrawn.
(3) The withdrawal of a documentary import declaration or of a
documentary warehouse declaration does not entitle the person
who communicated it to have it returned.
71J Annotation of import entry by Customs for certain purposes not
to constitute withdrawal
Any annotation of an import entry that is made by Customs as a
result of the acceptance by Customs of an application for a refund
or rebate of all or a part of the duty paid, or for a remission of all or
part of the duty payable, on goods covered by the entry, is not to be
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The entry, unshipment, landing, and examination of goods Division 4
Section 71K
Customs Act 1901 183
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taken to constitute a withdrawal of the entry for the purposes of
this Act.
71K Manner of communicating with Customs by document
(1) An import entry, a withdrawal of an import entry, a visual
examination application, a movement application, or a return for
the purposes of subsection 69(8) or 70(7) or section 105C, that is
communicated to Customs by document:
(a) must be in an approved form; and
(b) must contain such information as the approved form requires;
and
(c) must be signed in the manner indicated in the approved form.
(2) The CEO may approve different forms for documentary
communications to be made in different circumstances or by
different classes of persons.
71L Manner and effect of communicating with Customs
electronically
(1) An import entry, a withdrawal of an import entry, a visual
examination application, a movement application, or a return for
the purposes of subsection 69(8) or 70(7) or section 105C that is
communicated to Customs electronically must communicate such
information as is set out in an approved statement.
(2) The CEO may approve different statements for electronic
communications to be made in different circumstances or by
different classes of persons.
(3) For the purposes of this Act, an import entry, a withdrawal of an
import entry or a return for the purposes of subsection 69(8) or
70(7) or section 105C, is taken to have been communicated to
Customs electronically when an import entry advice, or an
acknowledgment of the withdrawal or the return, is communicated
by Customs electronically to the person identified in the import
entry, withdrawal or return as the person sending it.
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Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71M
184 Customs Act 1901
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(4) A movement application that is communicated to Customs
electronically must communicate such information as is set out in
an approved statement.
(5) For the purposes of this Act, a movement application is taken to
have been communicated to Customs electronically when an
acknowledgment of the application is communicated by Customs
electronically to the person identified in the application as the
person sending it.
71M Requirements for communicating to Customs electronically
A communication that is required or permitted by this Division to
be made to Customs electronically must:
(a) be signed by the person who makes it (see
paragraph 126DA(1)(c)); and
(b) otherwise meet the information technology requirements
determined under section 126DA.
72 Failure to make entries
(1) Where:
(a) imported goods are required to be entered; and
(b) an entry is not made in respect of the goods within such
period commencing on the importation of the goods as is
prescribed, or any further period allowed by a Collector;
a Collector may cause or permit the goods to be removed to a
warehouse or such other place of security as the Collector directs
or permits.
(2) Where goods that have been, or may be, removed under
subsection (1) are live animals or are of a perishable or hazardous
nature and a Collector considers it expedient to do so without
delay, the Collector may sell, or otherwise dispose of, the goods.
(3) A Collector has a lien on goods for any expenses incurred by him
or her in connection with their removal under subsection (1) and
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The entry, unshipment, landing, and examination of goods Division 4
Section 73
Customs Act 1901 185
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for any warehouse rent or similar charges incurred in relation to the
goods.
(4) Where:
(a) goods (other than goods to which subsection (2) applies)
have been, or may be, removed under subsection (1); and
(b) all things that are required to be done to enable authority to
deal with the goods to be given, including the making of an
entry in respect of the goods, are not done within:
(i) if the goods have been removed—such period as is
prescribed commencing on the removal of the goods; or
(ii) if the goods have not been removed—such period as is
prescribed commencing on the expiration of the period
applicable under paragraph (1)(b) in relation to the
goods;
a Collector may sell, or otherwise dispose of, the goods.
(5) A period prescribed for the purposes of subsection (1) or
subparagraph (4)(b)(i) or (ii) may be a period prescribed in relation
to all goods or in relation to goods in a class of goods.
73 Breaking bulk
(1) Subject to subsections (2B) and (3), a person shall not break the
bulk cargo of a ship arriving in, or on a voyage to, Australia while
the ship is within waters of the sea within the outer limits of the
territorial sea of Australia, including such waters within the limits
of a State or an internal Territory.
Penalty: 250 penalty units.
(2) Subject to subsections (2B) and (3), a person shall not break the
bulk cargo of an aircraft arriving in, or on a flight to, Australia
while the aircraft is:
(a) flying over Australia; or
(b) in, or flying over, waters of the sea within the outer limits of
the territorial sea of Australia.
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Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 74
186 Customs Act 1901
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Penalty: 250 penalty units.
(2A) Subsections (1) and (2) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(2B) Subsections (1) and (2) do not apply if the person has the
permission of a Collector.
(3) Subsections (1) and (2) do not apply in respect of goods authority
to deal with which has been given under section 71B.
74 Officer may give directions as to storage or movement of certain
goods
(1) If an officer has reasonable grounds to suspect that a report of the
cargo made in respect of a ship or aircraft:
(a) has not included particular goods that are intended to be
unloaded from the ship or aircraft at a port or airport in
Australia; or
(b) has incorrectly described particular goods;
the officer may give written directions to the cargo reporter as to
how and where the goods are to be stored, and as to the extent (if
any) to which the goods may be moved.
(2) An officer who has given a written direction under subsection (1)
may, by writing, cancel the direction if the officer is satisfied that a
report of the cargo made in respect of the ship or aircraft has
included, or correctly described, as the case may be, the goods.
(3) If an officer has reasonable grounds to suspect that particular goods
in the cargo that is to be, or has been, unloaded from a ship or
aircraft are prohibited goods, the officer may give written
directions to:
(a) the cargo reporter; or
(b) the stevedore or depot operator whose particulars have been
communicated to Customs by the operator of the ship or
aircraft under section 64AAC;
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The entry, unshipment, landing, and examination of goods Division 4
Section 76
Customs Act 1901 187
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as to how and where the goods are to be stored, and as to the extent
(if any) to which the goods may be moved.
(4) An officer who has given a written direction under subsection (3)
may, by writing, cancel the direction if the officer is satisfied that
the cargo does not contain prohibited goods.
(5) A person who intentionally contravenes a direction given to the
person under subsection (1) or (3) commits an offence punishable,
on conviction, by a penalty not exceeding 120 penalty units.
(6) A person who contravenes a direction given to the person under
subsection (1) or (3) commits an offence punishable, on
conviction, by a penalty not exceeding 60 penalty units.
(7) An offence against subsection (6) is an offence of strict liability.
76 Goods landed at ship’s risk etc.
Goods unshipped shall be placed by and at the expense of the
master or owner of the ship or the pilot or owner of the aircraft
from which they were unshipped in a place of security approved by
the Collector, and shall until lawfully removed therefrom be at the
risk of the master or owner of the ship or the pilot or owner of the
aircraft as if they had not been unshipped.
77 Repacking on wharf
Any goods may by authority be repacked or skipped on the wharf.
77AA Disclosure of information to cargo reporter or owner of goods
(1) If a cargo reporter in relation to goods that are on a ship or aircraft
on a voyage or flight to a place in Australia requests Customs to
inform the cargo reporter:
(a) whether a report of the impending arrival of the ship or
aircraft has been made and, if so, the estimated time of arrival
specified in the report; or
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Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 77AA
188 Customs Act 1901
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(b) whether a report of the arrival of the ship or aircraft has been
made and, if so, the time of arrival;
Customs may comply with the request.
(2) If goods have been entered for home consumption or warehousing,
Customs may, at the request of the owner of the goods, inform the
owner of the stage reached by Customs in deciding whether or not
to give an authority to deal with the goods.
(3) If a movement application has been made in respect of goods,
Customs may, at the request of the owner of the goods, inform the
owner of the stage reached by Customs in its consideration of the
application.
(4) If goods have been entered for export by the making of an export
declaration, Customs may, at the request of the owner of the goods,
inform the owner of the stage reached by Customs in deciding
whether or not to give an authority to deal with the goods.
(5) If a submanifest in respect of goods has been sent to Customs
under section 117A, Customs may, at the request of the owner of
the goods, inform the owner of the stage reached by Customs in
preparing to give a submanifest number in respect of the
submanifest.
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The importation of goods Part IV
Detention of goods in the public interest Division 5
Section 77EA
Customs Act 1901 189
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Division 5—Detention of goods in the public interest
77EA Minister may order goods to be detained
(1) The Minister may, if the Minister considers that it is in the public
interest to do so, order Customs to detain the goods specified in the
Minister’s order.
(2) At the time an order is made to detain goods:
(a) the goods must be goods the importation of which is
restricted by the Customs (Prohibited Imports)
Regulations 1956; and
(b) the goods must have been imported into Australia; and
(c) the importation of the goods must not breach this Act; and
(d) the goods must not have been:
(i) delivered into home consumption in accordance with an
authority to deal with the goods; or
(ii) exported from Australia.
(3) An order to detain goods has effect despite any provision of this
Act to the contrary.
77EB Notice to person whose goods are detained
If the Minister orders goods to be detained, the Minister must, as
soon as practicable after making the order, give written notice of
the order to:
(a) the owner of the goods; or
(b) if the owner of the goods cannot be identified after
reasonable inquiry—the person in whose possession or under
whose control the goods were at the time the order was
given.
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Part IV The importation of goods
Division 5 Detention of goods in the public interest
Section 77EC
190 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
77EC Detention of goods by Customs
If the Minister orders Customs to detain goods under
section 77EA, Customs must:
(a) move the goods to a place that is approved by a Collector for
the purpose of detaining goods under this Subdivision (unless
the goods are already in such a place); and
(b) detain the goods in that place until the goods are dealt with
under section 77ED, 77EE or 77EF.
77ED Minister may authorise delivery of detained goods into home
consumption
(1) On application by the owner of goods detained under
section 77EC, the Minister may authorise the delivery of the goods,
or so much of the goods as the Minister specifies in the authority,
into home consumption.
(2) An authority is subject to any conditions, or other requirements,
specified in the authority in relation to the goods.
(3) An application under subsection (1) must be made before the end
of the period of 12 months after the date of the order.
(4) The owner of goods authorised to be taken into home consumption
under subsection (1) must comply with any other provision of this
Act in relation to taking goods into home consumption.
77EE Minister may authorise export of detained goods
(1) On application by the owner of goods detained under
section 77EC, the Minister may authorise the exportation of the
goods, or so much of the goods as the Minister specifies in the
authority, from Australia.
(2) An authority is subject to any conditions, or other requirements,
specified in the authority in relation to the goods.
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The importation of goods Part IV
Detention of goods in the public interest Division 5
Section 77EF
Customs Act 1901 191
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(3) An application under subsection (1) must be made before the end
of the period of 12 months after the date of the order.
(4) The owner of goods authorised to be exported under subsection (1)
must comply with any other provision of this Act in relation to
exporting goods.
77EF When goods have been detained for 12 months
Goods to be exported or disposed of
(1) This section applies if, at the end of the period of 12 months after
an order to detain goods is given, some or all of the goods (the
remaining goods) have not been:
(a) delivered into home consumption in accordance with an
authority given under section 77ED; or
(b) exported in accordance with an authority given under
section 77EE.
(2) The Minister may grant an authority to export the remaining goods
from Australia.
(3) The owner of goods authorised to be exported under subsection (2)
must comply with any other provision of this Act in relation to
exporting goods.
(4) If:
(a) the Minister does not grant an authority to export the
remaining goods from Australia within 1 month of the end of
the period of 12 months after the date of the order; or
(b) the remaining goods have not been exported from Australia
within 2 months after the date of an authority to export the
goods under subsection (2);
the Minister must authorise Customs to dispose of the goods in the
manner the Minister considers appropriate.
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Part IV The importation of goods
Division 5 Detention of goods in the public interest
Section 77EF
192 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Compensation for detained goods
(5) Nothing in this section prevents a person from seeking
compensation in relation to the remaining goods, or other goods
ordered to be detained under this Subdivision, in accordance with
section 4AB.
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Depots Part IVA
Section 77F
Customs Act 1901 193
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Part IVA—Depots
77F Interpretation
(1) In this Part:
Australia Post means the Australian Postal Corporation.
depot, in relation to a depot licence, means the place to which the
licence relates.
depot licence means a licence granted under section 77G and
includes such a licence that has been renewed under section 77T.
depot licence application charge means the depot licence
application charge imposed by the Customs Depot Licensing
Charges Act 1997 and payable as set out in section 77H.
depot licence charge means the depot licence charge imposed by
the Customs Depot Licensing Charges Act 1997 and payable as set
out in section 77U.
depot licence variation charge means the depot licence variation
charge imposed by the Customs Depot Licensing Charges Act 1997
and payable as set out in section 77LA of this Act.
International Mail Centre means a place approved in writing by
the CEO under this section as a place for the examination of
international mail.
place includes an area, a building and a part of a building.
receptacle means a shipping or airline container, a pallet or other
similar article.
(2) A reference in this Part to a conviction of a person of an offence
includes a reference to the making of an order under section 19B of
the Crimes Act 1914, or under a corresponding provision of a law
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Section 77G
194 Customs Act 1901
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of a State, a Territory or a foreign country, in relation to a person in
respect of an offence.
Note: Section 19B of the Crimes Act 1914 empowers a court that has found
a person to have committed an offence to take action without
proceeding to record a conviction.
(3) Nothing in this Part affects the operation of Part VIIC of the
Crimes Act 1914 (which includes provisions relieving persons from
requirements to disclose spent convictions).
77G Depot licences
(1) Subject to this Part, the CEO may, on an application made by a
person or partnership in accordance with section 77H, grant the
person or partnership a licence in writing, to be known as a depot
licence, to use a place described in the licence for any one or more
of the following purposes:
(a) the holding of imported goods that are subject to the control
of the Customs under section 30;
(b) the unpacking of goods referred to in paragraph (a) from
receptacles;
(c) the holding of goods for export that are subject to the control
of the Customs under section 30;
(d) the packing of goods referred to in paragraph (c) into
receptacles;
(e) the examination of goods referred to in paragraph (a) or (c)
by officers of Customs.
(2) A depot licence may be granted:
(a) in relation to all the purposes referred to in subsection (1) or
only to a particular purpose or purposes referred to in
subsection (1) as specified in the licence; and
(b) in relation to goods generally or to goods of a specified class
or classes as specified in the licence.
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Depots Part IVA
Section 77H
Customs Act 1901 195
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77H Application for a depot licence
(1) An application for a depot licence to cover a place must be made
by a person or partnership who would occupy and control the place
as a depot if the licence were granted.
(2) The application must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form; and
(e) subject to subsection (3), be accompanied by a depot licence
application charge.
(3) If Australia Post makes an application under this section for the
whole or a part of an International Mail Centre to be covered by a
depot licence, it is not liable to pay the depot licence application
charge under subsection (2).
77J CEO may require applicant to supply further information
(1) The CEO may, by written notice given to an applicant for a depot
licence, require the applicant to supply further information in
relation to the application within the period that is specified in the
notice.
(2) The CEO may extend the specified period if the applicant, in
writing, requests the CEO to do so.
(3) If the applicant:
(a) fails to supply the further information within the specified
period, or that period as extended under subsection (2); but
(b) supplies the information at a subsequent time;
the CEO must not take the information into account in determining
whether to grant the depot licence.
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Part IVA Depots
Section 77K
196 Customs Act 1901
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77K Requirements for grant of depot licence
(1) The CEO must not grant a depot licence if, in the CEO’s opinion:
(a) if the applicant is a natural person—the applicant is not a fit
and proper person to hold a depot licence; or
(b) if the applicant is a partnership—any of the partners is not a
fit and proper person to be a member of a partnership holding
a depot licence; or
(c) if the applicant is a company—any director, officer or
shareholder of a company who would participate in the
management or control of the place proposed to be covered
by the licence (the proposed depot) is not a fit and proper
person so to participate; or
(d) an employee of the applicant who would participate in the
management or control of the proposed depot is not a fit and
proper person so to participate; or
(e) if the applicant is a company—the company is not a fit and
proper company to hold a depot licence; or
(f) if the applicant is a natural person or a company—the
applicant would not be in a position to occupy and control
the proposed depot if the licence were granted; or
(g) if the applicant is a partnership—none of the members of the
partnership would be in a position to occupy and control the
proposed depot if the licence were granted; or
(h) the physical security of the proposed depot is not adequate
having regard to:
(i) the nature of the place; or
(ii) the procedures and methods that would be adopted by
the applicant to ensure the security of goods in the
proposed depot if the licence were granted; or
(i) the records that would be kept in relation to the proposed
depot would not be suitable to enable Customs adequately to
audit those records.
(2) The CEO must, in deciding whether a person is a fit and proper
person for the purposes of paragraph (1)(a), (b), (c) or (d), have
regard to:
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Depots Part IVA
Section 77K
Customs Act 1901 197
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(a) any conviction of the person of an offence against this Act
committed within the 10 years immediately before that
decision; and
(b) any conviction of the person of an offence against another
law of the Commonwealth, or a law of a State or of a
Territory, that is punishable by imprisonment for one year or
longer, being an offence committed within the 10 years
immediately before that decision; and
(c) whether the person is an insolvent under administration; and
(d) any misleading statement made under section 77H or 77J in
relation to the application for the licence by or in relation to
the person; and
(e) if any such statement made by the person was false—whether
the person knew that the statement was false; and
(f) whether the person has been refused a transport security
identification card, or has had such a card suspended or
cancelled, within the 10 years immediately before the
decision.
(3) The CEO must, in deciding whether a company is a fit and proper
company for the purposes of paragraph (1)(e), have regard to:
(a) any conviction of the company of an offence against this Act
committed within the 10 years immediately before that
decision and at a time when any person who is presently a
director, officer or shareholder of the company was a
director, officer or shareholder of the company; and
(b) any conviction of the company of an offence against another
law of the Commonwealth, or a law of a State or of a
Territory, that is punishable by a fine of $5,000 or more,
being an offence committed within the 10 years immediately
before that decision and at a time when a person who is
presently a director, officer or shareholder of the company
was a director, officer or shareholder of the company; and
(c) whether a receiver of the property, or part of the property, of
the company has been appointed; and
(d) whether the company is under administration within the
meaning of the Corporations Act 2001; and
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Part IVA Depots
Section 77L
198 Customs Act 1901
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(e) whether the company has executed under Part 5.3A of that
Act a deed of company arrangement that has not yet
terminated; and
(g) whether the company is being wound up.
(4) The CEO may refuse to grant a depot licence if, in the CEO’s
opinion, the place in relation to which the licence is sought would
be too remote from the nearest place where officers of Customs
regularly perform their functions for Customs to be able to
conveniently check whether the Customs Acts are being complied
with at the place.
(5) If the place in relation to which the application for a depot licence
is sought (the proposed depot) is proposed to be used as a depot for
imported goods, the CEO must not grant the licence unless the
applicant has, at the proposed depot, facilities that would enable
the applicant to communicate with Customs electronically.
77L Granting of a depot licence
(1) The CEO must decide whether or not to grant a depot licence
within 60 days after:
(a) if paragraph (b) does not apply—the receipt of the
application for the licence; or
(b) if the CEO requires further information relating to the
application to be supplied by the applicant under section 77J
and the applicant supplied the information in accordance with
that section—the receipt of the information.
(2) If the CEO has not made a decision whether or not to grant a depot
licence within 60 days under subsection (1), the CEO is taken to
have refused the application.
77LA Variation of places covered by depot licence
(1) The CEO may, on application by the holder of a depot licence,
vary the licence by:
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Depots Part IVA
Section 77LA
Customs Act 1901 199
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(a) omitting the description of the place that is currently
described in the licence and substituting a description of
another place; or
(b) altering the description of the place that is currently described
in the licence.
(2) The application must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form; and
(e) be accompanied by payment of the depot licence variation
charge.
(3) The CEO may, by written notice given to an applicant for the
variation of a depot licence, require the applicant to supply further
information in relation to the application within the period that is
specified in the notice or within such further period as the CEO
allows.
(4) The CEO must not grant an application for the substitution of the
description of a place not currently described in the licence, or for
the alteration to the description of a place currently described in the
licence, if, in the CEO’s opinion:
(a) the physical security of the place whose description is to be
substituted, or of the place that would have the altered
description, as the case may be, would not be adequate
having regard to:
(i) the nature of the place; or
(ii) the procedures and methods that would be adopted by
the applicant to ensure the security of goods in the place
if the variation were made; or
(b) the records that would be kept in relation to the place would
not be suitable to enable Customs adequately to audit those
records.
(5) The CEO must not grant an application for the substitution of the
description of a place not currently described in the licence if, in
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Part IVA Depots
Section 77N
200 Customs Act 1901
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the CEO’s opinion, the place would be too remote from the nearest
place where officers who regularly perform their functions for
Customs would be able conveniently to check whether the
Customs Acts are being complied with at the place.
(6) The CEO must decide whether or not to grant the application
within 60 days after:
(a) if paragraph (b) does not apply—the receipt of the
application; or
(b) if the CEO requires further information relating to the
application to be supplied by the applicant under
subsection (3) and the applicant supplied the information in
accordance with that subsection—the receipt of the
information.
(7) If the CEO has not made the decision whether or not to grant the
application within the period applicable under subsection (6), the
CEO is taken to have refused the application.
77N Conditions of a depot licence—general
(1) A depot licence is subject to the conditions set out in
subsections (2) to (10).
(2) The holder of a licence must, within 30 days after the occurrence
of an event referred to in any of the following paragraphs, give the
CEO particulars in writing of that event:
(a) a person not described in the application for the licence as
participating in the management or control of the depot
commences so to participate;
(b) in the case of a licence held by a partnership—there is a
change in the membership of the partnership;
(c) in the case of a licence held by a company:
(i) the company is convicted of an offence of a kind
referred to in paragraph 77K(3)(a) or (b); or
(ii) a receiver of the property, or part of the property, of the
company is appointed; or
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Depots Part IVA
Section 77N
Customs Act 1901 201
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(iii) an administrator of the company is appointed under
section 436A, 436B or 436C of the Corporations Act
2001; or
(iv) the company executes a deed of company arrangement
under Part 5.3A of that Act;
(d) a person who participates in the management or control of
the depot, the holder of the licence or, if a licence is held by a
partnership, a member of the partnership:
(i) is convicted of an offence referred to in
paragraph 77K(2)(a) or (b); or
(ii) becomes an insolvent under administration; or
(iii) has been refused a transport security identification card,
or has had such a card suspended or cancelled, within
the applicable period referred to in paragraph 77V(2)(e).
(2A) The holder of a licence must not cause or permit a substantial
change to be made in:
(a) a matter affecting the physical security of the depot; or
(b) the keeping of records in relation to the depot;
unless the holder has given to the CEO 30 days’ notice of the
proposed change.
(3) The holder of the licence must pay to Customs any prescribed
travelling expenses payable by the holder under the regulations in
relation to travelling to and from the depot by a Collector for the
purposes of the Customs Acts. For that purpose, the regulations
may prescribe particular rates of travelling expenses in relation to
particular circumstances concerning travelling to and from a depot
by a Collector for the purposes of the Customs Acts.
(4) The holder of the licence must stack and arrange goods in the depot
so that authorised officers have reasonable access to, and are able
to examine, the goods.
(5) The holders of the licence must provide authorised officers with:
(a) adequate space and facilities for the examination of goods in
the depot; and
(b) secure storage space for holding those goods.
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(6) The holder of the licence must, when requested to do so, allow an
authorised officer to enter and remain in the depot to examine
goods:
(a) which are subject to the control of the Customs; or
(b) which an authorised officer has reasonable grounds to believe
are subject to the control of the Customs.
(7) The holder of the licence must, when requested to do so, provide
an authorised officer with information, which is in the holder’s
possession or within the holder’s knowledge, in relation to
determining whether or not goods in the depot are subject to the
control of the Customs.
(8) The holder of the licence must retain all commercial records and
records created in accordance with the Customs Acts that:
(a) relate to goods received into a depot; and
(b) come into the possession or control of the holder of the
licence;
for 5 years beginning on the day on which the goods were received
into the depot.
(9) The holder of the licence must keep the records referred to in
subsection (8) at:
(a) the depot; or
(b) if the holder has notified Customs in writing of the location
of any other places occupied and controlled by the holder
where the records are to be kept—those other places.
(10) At any reasonable time within the 5 years referred to in
subsection (8), the holder of the licence must, when requested to do
so:
(a) permit an authorised officer:
(i) to enter and remain in a place that is occupied and
controlled by the holder and which the officer has
reasonable grounds to believe to be a place where
records referred to in subsection (8) are kept; and
(ii) to have full and free access to any such records in that
place; and
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Section 77P
Customs Act 1901 203
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(iii) to inspect, examine, make copies of, or take extracts
from any such records in that place; and
(b) provide the officer with all reasonable facilities and
assistance for the purpose of doing all of the things referred
to in subparagraphs (a)(i) to (iii) (including providing access
to any electronic equipment in the place for those purposes).
(11) The holder of the licence is not obliged to comply with a request
referred to in subsection (6), (7) or (10) unless the request is made
by a person who produces written evidence of the fact that the
person is an authorised officer.
77P Conditions of a depot licence—imported goods
(1) If imported goods were received into a depot during a particular
month, it is a condition of the licence that the holder of the licence
must:
(a) if paragraph (b) does not apply—cause the removal of those
goods into a warehouse before the end of the following
month; or
(b) if the CEO, on written request by the holder made before the
end of that following month, grants an extension under this
section—cause the removal of the goods into a warehouse
within 30 days after the end of that following month.
(2) In this section:
month means month of a year.
77Q The CEO may impose additional conditions to which a depot
licence is subject
Imposition of additional conditions
(1) The CEO may, at any time, impose additional conditions to which
a depot licence is subject if the CEO considers the conditions to be
necessary or desirable:
(a) for the protection of the revenue; or
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Section 77R
204 Customs Act 1901
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(b) for the purpose of ensuring compliance with the Customs
Acts, any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations; or
(c) for any other purpose.
(1A) If the CEO imposes conditions under subsection (1) when granting
the depot licence, the CEO must specify the conditions in the
licence.
(1B) If the CEO imposes conditions under subsection (1) after the depot
licence has been granted:
(a) the CEO must, by written notice to the holder of the licence,
notify the holder of the conditions; and
(b) the conditions cannot take effect before:
(i) the end of 30 days after the giving of the notice; or
(ii) if the CEO considers that it is necessary for the
conditions to take effect earlier—the end of a shorter
period specified in the notice.
Variation of imposed conditions
(2) The CEO may, by written notice to the holder of the licence, vary
conditions imposed under subsection (1) in relation to that licence.
(3) A variation under subsection (2) cannot take effect before:
(a) the end of 30 days after the giving of the notice under that
subsection; or
(b) if the CEO considers that it is necessary for the variation to
take effect earlier—the end of a shorter period specified in
the notice given under that subsection.
77R Breach of conditions of depot licence
(1) The holder of a depot licence must not breach a condition of the
licence set out in section 77N or 77P, or a condition imposed under
section 77Q (including a condition varied under that section).
Penalty: 60 penalty units.
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Section 77S
Customs Act 1901 205
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(2) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(3) Subsection (1) does not apply if a breach of a condition of the
depot licence occurs only as a result of the holder’s compliance, or
attempted compliance, with:
(a) a direction given under section 21 of the Aviation Transport
Security Act 2004 that applies to the holder; or
(b) a special security direction (within the meaning of section 9
of that Act) that applies to the holder.
Note: A defendant bears an evidential burden in relation to the matter in
subsection (3) (see subsection 13.3(3) of the Criminal Code).
77S Duration of depot licences
Subject to this Part, a depot licence:
(a) comes into force on a date specified in the licence; and
(b) remains in force until the end of the 30 June next following
the grant of the licence;
but may be renewed under section 77T.
Note: Section 77T provides that a licence may continue to be in force for a
further period of 90 days after the 30 June referred to in this section
under certain circumstances. Another provision that might affect the
operation of this section is section 77VC (cancellation of depot
licences).
77T Renewal of depot licences
(1) The CEO must, before the end of a financial year, notify each
holder of a depot licence of the terms of this section.
(2) If the holder pays a depot licence charge for the renewal of the
licence before the end of the financial year, the licence is renewed
for another period of 12 months at the end of the financial year.
(3) If the holder fails to pay the charge before the end of the financial
year, a Collector may, until the charge is paid or the end of 90 days
immediately following the end of the financial year (whichever
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Section 77U
206 Customs Act 1901
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occurs first), refuse to permit goods that are subject to the control
of the Customs to be received into the depot.
(4) If the holder pays the charge within 90 days immediately following
the end of the financial year, the licence is taken to have been
renewed for another period of 12 months at the end of the financial
year.
(5) If the holder fails to pay the charge within 90 days immediately
following the end of the financial year, the licence expires at the
end of that period of 90 days.
(6) A depot licence that has been renewed may be further renewed.
77U Licence charges
(1) A depot licence charge is payable in respect of the grant of a depot
licence by the person or partnership seeking the grant.
(2) A person liable to pay a depot licence charge for the grant of a
depot licence must pay the charge within 30 days of the decision to
grant that licence.
(3) A depot licence charge in respect of the renewal of a depot licence
is payable by the holder of the licence in accordance with
section 77T.
(4) Australia Post is not liable to pay a depot licence charge under this
section in respect of each grant or renewal of a depot licence that
covers the whole or a part of an International Mail Centre.
77V Notice of intended cancellation etc. of a depot licence
(1) The CEO may give a notice under this subsection to the holder of a
depot licence if:
(a) the CEO is satisfied that:
(i) the physical security of the depot is no longer adequate
having regard to the matters referred to in
paragraph 77K(1)(h); or
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Section 77V
Customs Act 1901 207
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(ii) if the licence is held by a natural person—the person is
not a fit and proper person to hold a depot licence; or
(iii) if the licence is held by a partnership—a member of the
partnership is not a fit and proper person to be a
member of a partnership holding a depot licence; or
(iv) if the licence is held by a company—a director, officer
or shareholder of the company who participates in the
management or control of the depot is not a fit and
proper person so to participate; or
(v) an employee of the holder of the licence who
participates in the management or control of the depot is
not a fit and proper person so to participate; or
(vi) if the licence is held by a company—the company is not
a fit and proper company to hold a depot licence; or
(vii) a condition to which the licence is subject has not been
complied with; or
(viii) a licence charge payable in respect of the grant of the
depot remains unpaid more than 30 days after the grant
of the licence; or
(b) the CEO is satisfied on any other grounds that it is necessary
to cancel the licence for the protection of the revenue or for
the purpose of ensuring compliance with the Customs Acts,
any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations.
(2) In deciding whether a person is a fit and proper person for the
purposes of subparagraphs (1)(a)(ii) to (v), the CEO must have
regard to:
(a) whether or not the person is an insolvent under
administration; and
(b) any conviction of the person of an offence against this Act, or
of an offence against another law of the Commonwealth, or a
law of a State or of a Territory, punishable by imprisonment
for one year or longer, that is committed:
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Section 77V
208 Customs Act 1901
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(i) if the licence has not been renewed previously—after
the grant of the licence or within 10 years immediately
before the grant of the licence; or
(ii) if the licence has been renewed on one or more
occasions—after the renewal or latest renewal of the
licence or within 10 years immediately before that
renewal; and
(c) any misleading statement made under section 77H or 77J in
relation to the application for the depot licence by or in
relation to the person; and
(d) if any such statement made by the person was false—whether
the person knew that the statement was false; and
(e) whether the person has been refused a transport security
identification card, or has had such a card suspended or
cancelled:
(i) if the licence has not been renewed previously—after
the grant of the licence or within 10 years immediately
before the grant of the licence; or
(ii) if the licence has been renewed on one or more
occasions—after the renewal or latest renewal of the
licence or within 10 years immediately before that
renewal.
(3) In deciding whether a company is a fit and proper company for the
purposes of subparagraph (1)(a)(vi), the CEO must have regard to:
(a) the matters referred to in paragraphs 77K(3)(c) to (g); and
(b) any conviction of the company of an offence against this Act
or of an offence against another law of the Commonwealth,
or a law of a State or of a Territory, punishable by a fine of
$5,000 or more, that is committed:
(i) if the licence has not been renewed previously—after
the grant of the licence or within 10 years immediately
before the grant of the licence; or
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Section 77V
Customs Act 1901 209
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(ii) if the licence has been renewed on one or more
occasions—after the renewal or the latest renewal of the
licence or within 10 years immediately before that
renewal;
and at a time when a person who is presently a director,
officer or shareholder of the company was a director, officer
or shareholder of the company.
(4) The notice under subsection (1) must be in writing and must be:
(a) served, either personally or by post, on the holder of the
depot licence; or
(b) served personally on a person who, at the time of service,
apparently participates in the management or control of the
depot.
(5) The notice under subsection (1):
(a) must state that, if the holder of the depot licence wishes to
prevent the cancellation of the licence, he or she may, within
7 days after the day on which the notice is served, give to the
CEO at an address specified in the notice a written statement
showing cause why the licence should not be cancelled; and
(b) may, if it appears to the CEO to be necessary to do so:
(i) for the protection of the revenue; or
(ii) for ensuring compliance with the Customs Acts, any
other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by
the regulations;
state that the licence is suspended.
(6) If the notice under subsection (1) states that the depot licence is
suspended, the licence is suspended on and from the service of the
notice.
Note: For revocation of the suspension, see section 77VB.
(7) Despite the giving of a notice under subsection (1) in relation to a
depot licence, nothing in this Part prevents:
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Section 77VA
210 Customs Act 1901
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(a) the CEO giving a notice under subsection 77T(1) in relation
to the renewal of the licence; or
(b) the holder of the licence obtaining a renewal of the licence by
paying a depot licence charge in accordance with
section 77T.
Note: A depot licence charge paid in the circumstances described in this
subsection may be refunded under section 77W.
77VA Depot must not be used if depot licence is suspended etc.
Offence
(1) If a depot licence is suspended under section 77V, a person must
not use the depot for a purpose referred to in subsection 77G(1).
Penalty: 50 penalty units.
Collector may permit use of depot etc. during suspension
(2) If a depot licence is suspended under section 77V, a Collector may,
while the licence is so suspended and despite subsection (1) of this
section:
(a) permit imported goods, or goods for export, that are subject
to the control of Customs to be held in the depot; and
(b) permit the unpacking or packing of such goods; and
(c) permit the removal of such goods from the depot, including
the removal of such goods to another depot; and
(d) by notice in a prescribed manner to the owner of such goods,
require the owner to remove the goods to another depot, or to
a warehouse, approved by the Collector; and
(e) take such control of the depot, or all or any goods in the
depot, as may be necessary:
(i) for the protection of the revenue; or
(ii) for ensuring compliance with the Customs Acts, any
other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by
the regulations; and
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Section 77VB
Customs Act 1901 211
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(f) by notice in writing to the holder of the licence, require the
holder to pay to Customs, in respect of the services of
officers required as the result of the suspension, such fee as
the CEO determines having regard to the cost of the services.
Note: A defendant bears an evidential burden in relation to the matter in
subsection (2) (see subsection 13.3(3) of the Criminal Code).
(3) Without limiting paragraph (2)(f), the services referred to in that
paragraph include services relating to:
(a) the enforcement of the suspension; and
(b) the supervision of activities in relation to the depot that are
permitted by a Collector.
(4) If an amount that the holder of a depot licence is required to pay in
accordance with a notice under paragraph (2)(f) is not paid, that
amount may be recovered as a debt due to the Commonwealth by
action in a court of competent jurisdiction.
77VB Revocation of suspension of depot licences
If a depot licence is suspended under section 77V, the CEO:
(a) may at any time revoke the suspension; and
(b) if the licence has not been cancelled within 28 days after the
day on which the licence was suspended—must revoke the
suspension.
Note: For the cancellation of depot licences, see section 77VC.
77VC Cancellation of depot licences
(1) The CEO may, by notice in writing, cancel a depot licence if the
CEO is satisfied of any matter mentioned in
subparagraphs 77V(1)(a)(i) to (viii), or of the matter mentioned in
paragraph 77V(1)(b), in relation to the licence.
(2) The CEO must, by notice in writing, cancel a depot licence if the
CEO receives a written request from the holder of the licence that
the licence be cancelled on and after a specified day.
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Section 77W
212 Customs Act 1901
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(3) A notice under subsection (1) or (2) must be:
(a) served, either personally or by post, on the holder of the
depot licence; or
(b) served personally on a person who, at the time of service,
apparently participates in the management or control of the
depot.
(4) If a depot licence is cancelled under this section, the CEO must, by
notice published in a newspaper circulating in the locality in which
the depot is situated, inform the owners of goods in the depot of the
cancellation and the date of the cancellation.
(5) If a depot licence is cancelled under this section, the person or
partnership who held the licence before the cancellation must
return the licence to Customs within 30 days after the cancellation.
77W Refund of depot licence charge on cancellation of a depot
licence
(1) If:
(a) a depot licence is cancelled before the end of a financial year;
and
(b) the person or partnership (the former holder) who held the
licence before its cancellation has paid the depot licence
charge for that financial year;
the former holder is entitled to a refund of an amount worked out
using the formula in subsection (1A).
(1A) For the purposes of subsection (1), the formula is:
where:
Post-cancellation days Annual rate
Days in the year
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Section 77X
Customs Act 1901 213
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annual rate means the amount of $4,000, or, if another amount is
prescribed under subsection 6(2) of the Customs Depot Licensing
Charges Act 1997, that other amount.
days in the year means:
(a) if the financial year in which the licence is in force is not
constituted by 365 days—the number of days in that financial
year; or
(b) otherwise—365.
post-cancellation days means the number of days in the financial
year during which the depot licence is not in force following the
cancellation of the licence.
(2) If the former holder has paid the depot licence charge in respect of
the renewal of the licence for the following financial year, the
former holder is entitled to a refund of the full amount of that
charge.
77X Collector’s powers in relation to a place that is no longer a
depot
(2) If a place ceases to be covered by a depot licence, a Collector may:
(a) permit goods that are subject to the control of the Customs to
be received into the place during a period of 30 days after the
place ceased to be covered by a depot licence; and
(b) permit imported goods to be unpacked from receptacles in
the place; and
(c) permit goods for export to be packed into receptacles in the
place; and
(d) permit examination of goods that are subject to the control of
the Customs (the controlled goods) by officers of Customs in
the place; and
(e) permit removal of any controlled goods from the place to a
depot covered by a depot licence or to a warehouse; and
(f) by notice in writing to the person who was, or who was taken
to be, the holder of the licence (the former holder) covering
that place, require the former holder to remove any controlled
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Section 77Y
214 Customs Act 1901
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goods to a depot covered by a depot licence or to a
warehouse; and
(g) while controlled goods are in the place, take such control of
the place as may be necessary for the protection of the
revenue or for ensuring compliance with the Customs Acts,
any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations; and
(h) by notice in writing to the former holder, require the former
holder to pay to Customs, in respect of the services of
officers required in relation to any controlled goods as a
result of the licence ceasing to be in force (including services
relating to the supervision of activities in relation to the
place, the stocktaking of goods in the place or the
reconciliation of records relating to such goods), such fees as
the CEO determines having regard to the cost of the services;
and
(i) if the former holder fails to comply with a requirement under
paragraph (f) in relation to any controlled goods, remove the
goods from the place to a depot covered by a depot licence or
a warehouse; and
(j) if goods have been removed under paragraph (i), by notice in
writing to the former holder, require the former holder to pay
to Customs in respect of the cost of the removal such fees as
the CEO determines having regard to that cost.
(3) If an amount that a former holder is required to pay in accordance
with a notice under paragraph (2)(h) or (j) is not paid, that amount
may be recovered as a debt due to the Commonwealth by action in
a court of competent jurisdiction.
77Y Collector may give directions in relation to goods subject to
Customs control
(1) A Collector may, for the protection of the revenue or for the
purpose of ensuring compliance with the Customs Acts, any other
law of the Commonwealth prescribed by the regulations or a law of
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Section 77Y
Customs Act 1901 215
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a State or Territory prescribed by the regulations, give written
directions under this section to:
(a) the holder of a depot licence; or
(b) a person participating in the management or control of the
depot;
in relation to goods in the depot that are subject to the control of
the Customs (the controlled goods).
(2) A direction under subsection (1) must be a direction:
(a) to move, or not to move, controlled goods within a depot; or
(b) about the storage of controlled goods in the depot; or
(c) to move controlled goods to another depot or a warehouse; or
(d) about the unpacking from receptacles of controlled goods; or
(e) about the packing into receptacles of controlled goods.
(3) A Collector may, for the purpose of:
(a) preventing interference with controlled goods in a depot; or
(b) preventing interference with the exercise of the powers or the
performance of the functions of a Collector in respect of a
depot or of controlled goods in a depot;
give directions, in relation to the controlled goods, to any person in
the depot.
(3A) A person who has been given a direction under subsection (1) or
(3) must not intentionally refuse or fail to comply with the
direction.
Penalty: 120 penalty units.
(4) A person who has been given a direction under subsection (1) or
(3) must not refuse or fail to comply with the direction.
Penalty: 60 penalty units.
(5) An offence against subsection (4) is an offence of strict liability.
(6) This section does not limit the directions that a Collector may give
under section 112C.
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Section 77Z
216 Customs Act 1901
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77Z Licences cannot be transferred
(1) Subject to subsection (2), a depot licence cannot be transferred to
another person.
(2) A depot licence may be transferred to another person in the
circumstances prescribed by the regulations.
77ZA Service of notice
For the purpose of the application of section 29 of the Acts
Interpretation Act 1901 to the service by post of a notice under this
Part on a person or partnership who holds or held a depot licence,
if the notice is posted as a letter addressed to the person or
partnership at the address of the place that is or was the depot, the
notice is taken to be properly addressed.
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Section 78
Customs Act 1901 217
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Part V—Warehouses
78 Interpretation
(1) In this Part, unless the contrary intention appears:
place includes an area, a building and a part of a building.
warehouse, in relation to a warehouse licence, means the
warehouse to which the licence relates.
warehouse licence means a licence granted under section 79 and
includes such a licence that has been renewed under section 84.
(2) A reference in this Part to the CEO shall be read as including a
reference to a Regional Director for a State or Territory.
(3) For the purposes of this Part, a person shall be taken to participate
in the management or control of a warehouse if:
(a) he or she has authority to direct the operations of the
warehouse or to direct activities in the warehouse, the
removal of goods from the warehouse, or another important
part of the operations of the warehouse; or
(b) he or she has authority to direct a person who has authority
referred to in paragraph (a) in the exercise of that authority.
79 Warehouse licences
(1) Subject to this Part, the CEO may grant a person or partnership a
licence in writing, to be known as a warehouse licence, to use a
place described in the licence for warehousing goods.
(2) A warehouse licence may be a licence to use a place for
warehousing goods generally, goods included in a specified class
or specified classes of goods or goods other than goods included in
a specified class or specified classes of goods.
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Section 80
218 Customs Act 1901
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(3) A warehouse licence may authorize blending or packaging,
processing, manufacture of excisable goods, trading or other
activities specified in the licence to be carried on in the warehouse.
80 Applications for warehouse licences
An application for a warehouse licence shall:
(a) be in writing; and
(b) contain a description of the place in relation to which the
licence is sought; and
(c) specify the kinds of goods that would be warehoused in that
place if it were a warehouse; and
(d) set out the name and address of each person whom the CEO
is required to consider for the purposes of paragraph 81(1)(a),
(b), (c) or (d); and
(e) set out such particulars of the matters that the CEO is
required to consider for the purposes of paragraph 81(1)(e),
(f) or (g) as will enable him or her adequately to consider
those matters; and
(f) contain such other information as is prescribed.
80A CEO may require applicant to supply further information
(1) The CEO may, by written notice given to an applicant for a
warehouse licence, require the applicant to supply further
information in relation to the application within the period that is
specified in the notice.
(2) The CEO may extend the specified period if the applicant, in
writing, requests the CEO to do so.
(3) If the applicant:
(a) fails to supply the further information within the specified
period, or that period as extended under subsection (2); but
(b) supplies the information at a later time;
the CEO must not take the information into account in determining
whether to grant the warehouse licence.
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81 Requirements for grant of warehouse licence
(1) The CEO shall not grant a warehouse licence if, in his or her
opinion:
(a) where the applicant is a natural person—the applicant is not a
fit and proper person to hold a warehouse licence; or
(b) where the applicant is a partnership—any of the partners is
not a fit and proper person to be a member of a partnership
holding a warehouse licence; or
(c) where the applicant is a company—any director, officer or
shareholder of the company who would participate in the
management or control of the warehouse is not a fit and
proper person so to participate; or
(d) an employee of the applicant who would participate in the
management or control of the warehouse is not a fit and
proper person so to participate; or
(da) where the applicant is a company—the company is not a fit
and proper company to hold a warehouse licence; or
(e) the physical security of the place in relation to which the
licence is sought is not adequate having regard to:
(ia) the nature of the place;
(i) the kinds and quantity of goods that would be kept in
that place if it were a warehouse; or
(ii) the procedures and methods that would be adopted by
the applicant to ensure the security of goods in the place
if it were a warehouse; or
(f) the plant and equipment that would be used in relation to
goods in the place in relation to which the licence is sought if
it were a warehouse are not suitable having regard to the
nature of those goods and that place; or
(g) the books of account or records that would be kept in relation
to the place in relation to which the licence is sought if it
were a warehouse would not be suitable to enable the
Customs adequately to audit those books or records.
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(2) The CEO shall, in determining whether a person is a fit and proper
person for the purposes of paragraph (1)(a), (b), (c) or (d), have
regard to:
(a) any conviction of the person for an offence against this Act
committed within the 10 years immediately preceding the
making of the application; and
(b) any conviction of the person for an offence under a law of the
Commonwealth, of a State or of a Territory that is punishable
by imprisonment for a period of one year or longer, being an
offence committed within the 10 years immediately
preceding the making of the application; and
(c) whether the person is an undischarged bankrupt; and
(d) any misleading statement made under section 80 or 80A in
relation to the application by or in relation to the person; and
(e) where any statement by the person in the application was
false—whether the person knew that the statement was false;
and
(f) whether the person has been refused a transport security
identification card, or has had such a card suspended or
cancelled, within the 10 years immediately preceding the
making of the application.
(3) The CEO shall, in determining whether a company is a fit and
proper company for the purposes of paragraph (1)(da), have regard
to:
(a) any conviction of the company of an offence against this Act
committed within the 10 years immediately preceding the
making of the application and at a time when a person who is
a director, officer or shareholder of the company was a
director, officer or shareholder of the company; or
(b) any conviction of the company of an offence under a law of
the Commonwealth, of a State or of a Territory that is
punishable by a fine of 50 penalty units or more, being an
offence committed within the 10 years immediately
preceding the making of the application and at a time when a
person who is a director, officer or shareholder of the
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company was a director, officer or shareholder of the
company; or
(c) whether a receiver of the property, or part of the property, of
the company has been appointed; or
(ca) whether the company is under administration within the
meaning of the Corporations Act 2001; or
(cb) whether the company has executed under Part 5.3A of that
Act a deed of company arrangement that has not yet
terminated; or
(e) whether the company is being wound up.
81A Grant of a warehouse licence
(1) If an application for a warehouse licence is made, the CEO must
decide whether or not to grant the licence within 60 days after:
(a) if paragraph (b) does not apply—the receipt of the
application; or
(b) if the CEO, under section 80A, requires the applicant to
supply further information in relation to the application and
the applicant supplies the information in accordance with that
section—the receipt of the information.
(2) If the CEO has not made a decision whether or not to grant the
warehouse licence before the end of the period referred to in
subsection (1), the CEO is taken to have refused the application at
the end of that period.
81B Variation of the place covered by a warehouse licence
(1) The CEO may, on application by the holder of a warehouse
licence, vary the licence by:
(a) omitting the description of the place that is described in the
licence and substituting a description of another place; or
(b) altering the description of the place that is described in the
licence.
(2) The application must:
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(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form.
(3) The CEO may, by written notice given to an applicant for the
variation of a warehouse licence, require the applicant to give
further information in relation to the application:
(a) within the period that is specified in the notice; or
(b) within such further period as the CEO allows.
(4) If an application for the variation of a warehouse licence is made
under subsection (1), the CEO must not grant the application if, in
the CEO’s opinion:
(a) the physical security of the place whose description is to be
substituted, or of the place that would have the altered
description, would not be adequate having regard to:
(i) the nature of the place; or
(ii) the kinds and quantity of goods that would be kept in
the place if the variation were made; or
(iii) the procedures and methods that would be adopted by
the applicant to ensure the security of goods in the place
if the variation were made; or
(b) the plant and equipment that would be used in relation to
goods in the place, if the variation were made, would not be
suitable having regard to the nature of those goods and that
place; or
(c) the books of account or records that would be kept in relation
to the place, if the variation were made, would not be suitable
to enable Customs adequately to audit those books or
records.
(5) The CEO must not grant an application under subsection (1) for the
substitution of the description of a place in a warehouse licence if,
in the CEO’s opinion, the place would be too remote from the
nearest place where officers, who regularly perform their functions
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for Customs, would be able conveniently to check whether the
Customs Acts are being complied with at the place.
(6) If an application is made under subsection (1), the CEO must
decide whether or not to grant the application:
(a) if paragraph (b) of this subsection does not apply—within 60
days after receiving the application; or
(b) if:
(i) the CEO requires the applicant to give further
information under subsection (3); and
(ii) the applicant supplies the information in accordance
with that subsection;
within 60 days after receiving the information.
(7) If the CEO has not made a decision whether or not to grant an
application made under subsection (1) before the end of the period
that applies under subsection (6), the CEO is taken to have refused
the application at the end of that period.
82 Conditions of warehouse licences
(1) A warehouse licence is subject to the condition that, if:
(a) a person not described in the application for the licence as
participating in the management or control of the warehouse
commences so to participate; or
(b) in the case of a licence held by a partnership—there is a
change in the membership of the partnership; or
(ba) in the case of a licence held by a company—any of the
following events occurs:
(i) the company is convicted of an offence of a kind
referred to in paragraph 81(3)(a) or (b);
(ii) a receiver of the property, or part of the property, of the
company is appointed;
(iii) an administrator of the company is appointed under
section 436A, 436B or 436C of the Corporations Act
2001;
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(iv) the company executes a deed of company arrangement
under Part 5.3A of that Act;
(v) the company begins to be wound up; or
(c) a person who participates in the management or control of
the warehouse, the holder of the licence or, in the case of a
licence held by a partnership, a member of the partnership:
(i) is convicted of an offence referred to in
paragraph 81(2)(a) or (b); or
(ii) becomes bankrupt; or
(iii) has been refused a transport security identification card,
or has had such a card suspended or cancelled, within
the applicable period referred to in
paragraph 86(1A)(d); or
(d) there is a substantial change in a matter affecting the physical
security of the warehouse; or
(e) there is a substantial change in plant or equipment used in
relation to goods in the warehouse; or
(f) there is a substantial change in the keeping of accounts or
records kept in relation to the warehouse;
the holder of the licence shall, within 30 days after the occurrence
of the event referred to in whichever of the preceding paragraphs
applies, give the CEO particulars in writing of that event.
(3) A warehouse licence is subject to such other conditions (if any) as
are specified in the licence that the CEO considers to be necessary
or desirable:
(a) for the protection of the revenue; or
(b) for ensuring compliance with the Customs Acts, any other
law of the Commonwealth prescribed by the regulations or a
law of a State or Territory prescribed by the regulations; or
(c) for any other purpose.
(4) The conditions specified in a warehouse licence may include:
(a) conditions specifying the persons or classes of persons whose
goods may be warehoused in the warehouse; and
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(b) conditions limiting the operations that may be performed
upon, or in relation to, goods in the warehouse.
(5) The CEO may, upon application by the holder of a warehouse
licence and production of the licence, vary the conditions specified
in the licence by making an alteration to, or an endorsement on, the
licence.
(6) Subsection (5) does not limit section 82B.
82A The CEO may impose additional conditions to which a
warehouse licence is subject
(1) The CEO may, at any time, impose additional conditions to which
the licence is subject if the CEO considers the conditions to be
necessary or desirable:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs
Acts, any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations; or
(c) for any other purpose.
(2) If the CEO imposes conditions under subsection (1):
(a) the CEO must, by written notice to the holder of the
warehouse licence, notify the holder of the conditions; and
(b) the conditions cannot take effect before:
(i) the end of 30 days after the giving of the notice; or
(ii) if the CEO considers that it is necessary for the
conditions to take effect earlier—the end of a shorter
period specified in the notice.
82B The CEO may vary the conditions to which a warehouse licence
is subject
(1) The CEO may, by written notice to the holder of a warehouse
licence, vary:
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(a) the conditions specified in the warehouse licence under
section 82; or
(b) the conditions imposed under section 82A to which the
licence is subject.
(2) A variation under subsection (1) cannot take effect before:
(a) the end of 30 days after the giving of the notice under that
subsection; or
(b) if the CEO considers that it is necessary for the variation to
take effect earlier—the end of a shorter period specified in
the notice given under that subsection.
(3) This section does not limit subsection 82(5).
82C Breach of conditions of a warehouse licence
(1) The holder of a warehouse licence must not breach a condition to
which the licence is subject under section 82 or 82A (including a
condition varied under subsection 82(5) or section 82B).
Penalty: 60 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
83 Duration of warehouse licence
(1) A warehouse licence:
(a) comes into force on a date specified in the licence or, if no
date is so specified, the date on which the licence is granted;
and
(b) subject to this Part, remains in force until 30 June next
following the grant of the licence but may be renewed in
accordance with section 84.
(2) Notwithstanding that a warehouse licence has not been renewed, a
Collector may:
(a) permit goods to be placed in the former warehouse; and
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(b) permit the removal of goods from the former warehouse,
including the removal of goods to a warehouse; and
(c) by notice in writing to the last holder of the licence, require
him or her to remove all or specified goods in the former
warehouse to a warehouse approved by the Collector; and
(d) take such control of the former warehouse or all or any goods
in the former warehouse as may be necessary for the
protection of the revenue or for ensuring compliance with the
Customs Acts, any other law of the Commonwealth
prescribed by the regulations or a law of a State or Territory
prescribed by the regulations; and
(e) by notice in writing to the last holder of the licence, require
him or her to pay to the Customs in respect of the services of
officers required as the result of the licence not having been
renewed (including services relating to the supervision of
activities in relation to the former warehouse permitted by a
Collector, the stocktaking of goods in the former warehouse
or the reconciliation of records relating to such goods) such
fee as the CEO determines having regard to the cost of the
services; and
(f) where the last holder of the licence fails to comply with a
requirement under paragraph (c) in relation to goods, remove
the goods from the former warehouse to a warehouse; and
(g) where goods have been removed in accordance with
paragraph (f), by notice in writing to the last holder of the
licence, require him or her to pay to the Customs in respect
of the cost of the removal such fee as the CEO determines
having regard to that cost.
(3) Subject to subsection (4), where a warehouse licence has not been
renewed and goods remain in the former warehouse, the CEO shall
by notice:
(a) published by being displayed on a public notice board in the
Customs House or other office of the Customs nearest to the
former warehouse;
(b) published in the Gazette; and
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(c) published in a newspaper circulating in the locality in which
the warehouse is situated;
inform the owners of goods in the former warehouse:
(d) that they are required, within a time specified in the notice or
any further time allowed by the CEO, to:
(i) pay to the Collector duty payable in respect of their
goods in the former warehouse; or
(ii) remove their goods in the former warehouse to another
place in accordance with permission obtained from the
Collector; and
(e) that, if they do not comply with the requirements of the
notice, their goods in that former warehouse will be sold.
(4) Where the CEO is satisfied that all the goods in a former
warehouse the licence in respect of which has not been renewed
are the property of the person who held the licence, the notice
referred to in subsection (3) need not be published as mentioned in
that subsection but shall be:
(a) served, either personally or by post, on that person; or
(b) served personally on a person who, at the time of the
expiration of the licence, apparently participated in the
management or control of the former warehouse.
(5) Where the owner of goods to which a notice under subsection (3)
applies fails to comply with the requirements of the notice within
the time specified in the notice or any further time allowed by the
CEO, the goods may be sold by a Collector.
(6) If an amount that the last holder of a licence is required to pay in
accordance with a notice under paragraph (2)(e) or (g) is not paid,
that amount may be recovered as a debt due to the Commonwealth
by action in a court of competent jurisdiction.
84 Renewal of warehouse licence
(1) The CEO may, by writing, renew a warehouse licence on the
application, in writing, of the holder of the licence.
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(3) The CEO may refuse to renew a licence if the CEO is satisfied that,
if the licence were renewed, he or she would be entitled to cancel
the licence.
(4) Subject to this Part, a warehouse licence that has been renewed
continues in force for 12 months but may be further renewed.
Note: Additional conditions may be imposed on the licence under
section 82A, and the conditions to which the licence is subject may be
varied under subsection 82(5) or section 82B.
85 Fees for warehouse licences
(1) Such fees as are prescribed are payable in respect of warehouse
licences.
(2) Regulations for the purposes of subsection (1) may prescribe:
(a) annual fees in respect of warehouse licences;
(b) fees calculated in accordance with the duration of warehouse
licences;
(c) a fee for each transaction, or each transaction in a class of
transactions, involving the movement of goods into or out of
the warehouse to which a warehouse licence relates; and
(d) a fee calculated by reference to the volume or value of
transactions, or of a specific class of transactions, relating to
goods in the warehouse to which a warehouse licence relates.
(3) Different fees may be prescribed in relation to warehouse licences
subject to different conditions or in relation to warehouse licences
for warehouses of different kinds.
(4) The regulations may make provision for, and in relation to, the
refund of any fees referred to in subsection (1).
(5) Without limiting subsection (4), the regulations may set out the
means of determining the amount of the refund.
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86 Suspension of warehouse licences
(1) The CEO may give notice in accordance with this section to the
holder of a warehouse licence if he or she has reasonable grounds
for believing that:
(a) the physical security of the warehouse is no longer adequate
having regard to the matters referred to in paragraph 81(1)(e);
or
(b) the plant and equipment used in the warehouse are such that
the protection of the revenue in relation to goods in the
warehouse is inadequate; or
(c) where the licence is held by a natural person—that person is
not a fit and proper person to hold a warehouse licence; or
(d) where the licence is held by a partnership—a member of the
partnership is not a fit and proper person to be a member of a
partnership holding a warehouse licence; or
(e) where the licence is held by a company—a director, officer
or shareholder of the company who participates in the
management or control of the warehouse is not a fit and
proper person so to participate; or
(f) an employee of the holder of the licence, being an employee
who participates in the management or control of the
warehouse, is not a fit and proper person so to participate; or
(fa) where the licence is held by a company—the company is not
a fit and proper company to hold a warehouse licence; or
(g) a condition to which the licence is subject has not been
complied with; or
(h) a fee payable in respect of a licence is unpaid and has been
unpaid for 28 days after the day on which it became payable;
or it otherwise appears to him or her to be necessary for the
protection of the revenue, or for the purpose of ensuring
compliance with the Customs Acts, any other law of the
Commonwealth prescribed by the regulations or a law of a State or
Territory prescribed by the regulations, to give the notice.
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(1A) The CEO shall, in considering whether a person is a fit and proper
person for the purposes of paragraph (1)(c), (d), (e) or (f), have
regard to:
(a) any conviction of the person of an offence against this Act
committed:
(i) where the licence has not been renewed—after the grant
of the licence or within 10 years immediately preceding
the making of the application for the licence; and
(ii) where the licence has been renewed on one occasion
only—after the renewal of the licence or within 10 years
immediately preceding the making of the application for
the renewal; and
(iii) where the licence has been renewed on more than one
occasion—after the latest renewal of the licence or
within 10 years immediately preceding the making of
the application for the latest renewal; and
(b) any conviction of the person of an offence under a law of the
Commonwealth, of a State or of a Territory that is punishable
by imprisonment for a period of one year or longer, being an
offence committed:
(i) where the licence has not been renewed—after the grant
of the licence or within 10 years immediately preceding
the making of the application for the licence; and
(ii) where the licence has been renewed on one occasion
only—after the renewal of the licence or within 10 years
immediately preceding the making of the application for
the renewal; and
(iii) where the licence has been renewed on more than one
occasion—after the latest renewal of the licence or
within 10 years immediately preceding the making of
the application for the latest renewal; and
(c) whether the person is an undischarged bankrupt; and
(d) whether the person has been refused a transport security
identification card, or has had such a card suspended or
cancelled:
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(i) where the licence has not been renewed—after the grant
of the licence or within 10 years immediately preceding
the making of the application for the licence; and
(ii) where the licence has been renewed on one occasion
only—after the renewal of the licence or within 10 years
immediately preceding the making of the application for
the renewal; and
(iii) where the licence has been renewed on more than one
occasion—after the latest renewal of the licence or
within 10 years immediately preceding the making of
the application for the latest renewal.
(1B) The CEO shall, in considering whether a company is a fit and
proper company for the purposes of paragraph (1)(fa) have regard,
in relation to the company, to:
(a) any conviction of the company of an offence against this Act
that was:
(i) where the licence has not been renewed—committed
after the grant of the licence; or
(ii) where the licence has been renewed on one occasion
only—committed after the renewal of the licence; or
(iii) where the licence has been renewed on more than one
occasion—committed after the latest renewal of the
licence; or
(iv) committed:
(A) where the licence has not been renewed—
within 10 years immediately preceding the
making of the application for the licence; and
(B) where the licence has been renewed on one
occasion only—within 10 years immediately
preceding the making of the application for the
renewal of the licence; and
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(C) where the licence has been renewed on more
than one occasion—within 10 years
immediately preceding the making of the
application for the latest renewal of the licence;
and at a time when a person who is a director, officer or
shareholder of the company was a director, officer or
shareholder of the company; and
(b) any conviction of the company of an offence under a law of
the Commonwealth, of a State or of a Territory that is
punishable by a fine of $5,000 or more, being an offence that
was:
(i) where the licence has not been renewed—committed
after the grant of the licence; or
(ii) where the licence has been renewed on one occasion
only—committed after the renewal of the licence; or
(iii) where the licence has been renewed on more than one
occasion—committed after the latest renewal of the
licence; or
(iv) committed:
(A) where the licence has not been renewed—
within 10 years immediately preceding the
making of the application for the licence; and
(B) where the licence has been renewed on one
occasion only—within 10 years immediately
preceding the making of the application for the
renewal of the licence; and
(C) where the licence has been renewed on more
than one occasion—within 10 years
immediately preceding the making of the
application for the latest renewal of the licence;
and at a time when a person who is a director, officer or
shareholder of the company was a director, officer or
shareholder of the company; and
(c) the matters mentioned in paragraphs 81(3)(c) and (e).
(2) Notice in accordance with this section to the holder of a warehouse
licence shall be in writing and shall be:
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(a) served, either personally or by post, on the holder of the
licence; or
(b) served personally on a person who, at the time of service,
apparently participates in the management or control of the
warehouse.
(3) A notice in accordance with this section to the holder of a
warehouse licence:
(a) shall state that, if the holder of the licence wishes to prevent
the cancellation of the licence, he or she may, within 7 days
after the day on which the notice was served, furnish to the
CEO at an address specified in the notice a written statement
showing cause why the licence should not be cancelled; and
(b) may, if it appears to the CEO to be necessary to do so:
(i) for the protection of the revenue; or
(ii) for ensuring compliance with the Customs Acts, any
other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by
the regulations;
state that the licence is suspended;
and, if the notice states that the licence is suspended, that licence is
suspended on and from the service of the notice.
(5) Where a warehouse licence is suspended under this section, the
CEO:
(a) may at any time revoke the suspension; and
(b) if the licence has not been cancelled within 28 days after the
day on which the licence was suspended—shall revoke the
suspension.
(6) Subject to subsection (7), during a period in which a warehouse
licence is suspended under this section, a person shall not use the
warehouse with the intention of warehousing goods.
Penalty: 50 penalty units.
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(7) Notwithstanding subsection (6), during a period in which a
warehouse licence is suspended under this section, a Collector
may:
(a) permit goods to be placed in the warehouse; and
(b) permit a process to be carried out in the warehouse; and
(c) permit the removal of goods from the warehouse, including
the removal of goods to another warehouse; and
(d) by notice in a prescribed manner to the owner of goods in the
warehouse, require the owner to remove his or her goods to
another warehouse approved by the Collector; and
(e) take such control of the warehouse or all or any goods in the
warehouse as may be necessary for the protection of the
revenue or for ensuring compliance with the Customs Acts,
any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations; and
(f) by notice in writing to the holder of the licence, require him
or her to pay to the Customs in respect of the services of
officers required as the result of the suspension, including
services relating to the enforcement of the suspension, the
supervision of activities in relation to the warehouse
permitted by a Collector, the stocktaking of goods in the
warehouse or the reconciliation of records relating to such
goods, such fee as the CEO determines, having regard to the
cost of the services.
(8) If an amount that the holder of a licence is required to pay in
accordance with a notice under paragraph (7)(f) is not paid, that
amount may be recovered as a debt due to the Commonwealth by
action in a court of competent jurisdiction.
87 Cancellation of warehouse licences
(1) The CEO may cancel a warehouse licence if:
(a) he or she is satisfied in relation to the licence as to any of the
matters mentioned in paragraphs (a) to (h) (inclusive) of
subsection 86(1); or
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(b) he or she is satisfied on any other grounds that cancellation
of the licence is necessary for the protection of the revenue or
for the purpose of ensuring compliance with the Customs
Acts, any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations.
(1A) The CEO must cancel a warehouse licence if the CEO receives a
written request from the holder of the licence that the licence be
cancelled on and after a specified day.
(2) The CEO must cancel a warehouse licence under this section by
notice in writing:
(a) served, either personally or by post, on the holder of the
licence; or
(b) served personally on a person who, at the time of service,
apparently participates in the management or control of the
warehouse.
(4) Subject to subsection (5), if the CEO cancels a warehouse licence
under this section, he or she must by notice:
(a) published by being displayed on a public Notice Board in the
Customs House or other office of the Customs nearest to the
warehouse; and
(b) published in the Gazette; and
(c) published in a newspaper circulating in the locality in which
the warehouse is situated;
inform the owners of goods in the place that was the warehouse:
(d) that they are required, within a time specified in the notice or
any further time allowed by the CEO, to:
(i) pay to the Collector duty payable in respect of their
goods in the warehouse; or
(ii) remove their goods in the warehouse to another place in
accordance with permission obtained from the
Collector; and
(e) that, if they do not comply with the requirements of the
notice, their goods in that place will be sold.
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(5) Where the CEO who has cancelled a warehouse licence under this
section is satisfied that all the goods in the place that was the
warehouse are the property of the person who held the licence, the
notice referred to in subsection (4) need not be published as
mentioned in that subsection but must be:
(a) served, either personally or by post, on that person; or
(b) served personally on a person who, at the time of the
cancellation of the licence, apparently participated in the
management or control of the place that was the warehouse.
(6) Where the owner of goods to which a notice under subsection (4)
applies fails to comply with the requirements of the notice within
the time specified in the notice or any further time allowed by the
CEO, the goods may be sold by a Collector.
(7) Where a warehouse licence is cancelled under this section, the
holder of the licence must, if requested by the CEO to do so,
surrender the licence to the CEO.
Penalty: 1 penalty unit.
(8) Subsection (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
88 Service of notices
For the purpose of the application of section 29 of the Acts
Interpretation Act 1901 to the service by post of a notice under this
Part on a person who holds or held a warehouse licence, such a
notice posted as a letter addressed to the person at the address of
the place that is or was the warehouse shall be deemed to be
properly addressed.
89 Death of licence holder
If the holder of a warehouse licence, being a natural person, dies,
the licence shall be deemed to be transferred to his or her legal
personal representative.
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90 Obligations of holders of warehouse licences
(1) The holder of a warehouse licence shall:
(a) stack and arrange goods in the warehouse so that officers
have reasonable access to, and are able to examine, the
goods;
(b) provide officers with adequate space and facilities for the
examination of goods in the warehouse and with devices for
accurately measuring and weighing such goods;
(c) if required by a Collector, provide adequate office space and
furniture and a telephone service, for the official use of
officers performing duties at the warehouse; and
(d) provide sufficient labour and materials for use by a Collector
in dealing with goods in the warehouse for the purposes of
this Act.
Penalty: 30 penalty units.
(1A) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(2) A requirement imposed on the holder of a warehouse licence under
paragraph (1)(c) shall be set out in a notice in writing served, either
personally or by post, on the holder of the licence.
91 Access to warehouses
A Collector may, at any time, gain access to and enter, if necessary
by force, any warehouse and examine any goods in the warehouse.
92 Repacking in warehouse
A Collector may, in accordance with the regulations, permit the
owner of warehoused goods to sort, bottle, pack or repack those
goods.
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93 Regauging etc. of goods
Where:
(a) any warehoused goods are examined by an officer or by the
owner of the goods with the approval of an officer; and
(b) the examination shows that there has been a decrease in the
volume or weight of the goods since they were first entered;
the volume or weight of the goods shall, for the purposes of this
Act or any other law of the Commonwealth, be taken to be:
(c) except where paragraph (d) applies—the volume or weight
found on that examination; or
(d) where, in the opinion of a Collector, that decrease is
excessive—the volume or weight shown in the original entry
reduced to an extent that the Collector considers appropriate;
and duty in respect of the goods is payable accordingly.
94 Goods not worth duty may be destroyed
(1) Where a Collector is satisfied that the value of any warehoused
goods is less than the amount of duty payable in respect of the
goods, he or she may, if requested by the owner of the goods to do
so, destroy the goods and remit the duty.
(2) The destruction of warehoused goods under subsection (1) does not
affect any liability of the owner of the goods to pay the holder of a
warehouse licence any rent or charges payable in respect of the
goods.
95 Revaluation
Where a Collector is satisfied that warehoused goods that have
been valued for the purposes of this Act in accordance with
Division 2 of Part VIII have deteriorated in value as the result of
accidental damage, the Collector may, if requested by the owner of
the goods to do so, cancel that valuation and, for the purposes of
this Act and in accordance with Division 2 of Part VIII revalue
those goods as at the time of the revaluation.
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96 Arrears of warehouse charges
(1) Where any rent or charges in respect of warehoused goods has or
have been in arrears for:
(a) except where paragraph (b) applies—6 months; or
(b) where the goods are the unclaimed baggage of a passenger or
member of the crew of a ship or aircraft—30 days;
a Collector may sell the goods.
(2) In this section, member of the crew includes:
(a) in relation to a ship—the master, a mate or an engineer of the
ship; and
(b) in relation to an aircraft—the pilot of the aircraft.
96A Outwards duty free shops
(1) In this section:
international flight means a flight, whether direct or indirect, by
an aircraft between a place in Australia from which the aircraft
takes off and a place outside Australia at which the aircraft lands or
is intended to land.
international voyage means a voyage, whether direct or indirect,
by a ship between a place in Australia and a place outside
Australia.
outwards duty free shop means a warehouse in respect of which
the relevant warehouse licence authorises the sale in the warehouse
of goods to relevant travellers.
proprietor, in relation to an outwards duty free shop, means the
holder of the warehouse licence that relates to the outwards duty
free shop.
relevant traveller means a person:
(a) who intends to make an international flight, whether as a
passenger on, or as a pilot or member of the crew of, an
aircraft; or
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(b) who intends to make an international voyage, whether as a
passenger on, or as the master or a member of the crew of, a
ship.
(2) Subject to the regulations (if any), a Collector may give
permission, in accordance with subsection (3), for goods that are
specified in the permission and are sold to a relevant traveller in an
outwards duty free shop that is specified in the permission to be:
(a) delivered to the relevant traveller personally for export by
him or her when making the international flight or voyage in
relation to which he or she is a relevant traveller; and
(b) exported by the relevant traveller when making that flight or
voyage without the goods having been entered for export;
and, subject to subsection (13), the permission is authority for such
goods to be so delivered and so exported.
(3) Permission under subsection (2) is given in accordance with this
subsection if it is in writing and is delivered to the proprietor of the
outwards duty free shop to which the permission relates.
(4) Permission under subsection (2) may relate to particular goods, all
goods, goods included in a specified class or classes of goods or
goods other than goods included in a specified class or classes of
goods.
(5) Without limiting the matters that may be prescribed in regulations
referred to in subsection (2), those regulations:
(a) may prescribe circumstances in which permission under that
subsection may be given;
(b) may prescribe matters to be taken into account by a Collector
when deciding whether to give permission under that
subsection; and
(c) may prescribe conditions to which a permission under that
subsection is to be subject.
(6) A Collector may, when giving permission under subsection (2) or
at any time while a permission under that subsection is in force,
impose conditions to which the permission is to be subject, being
conditions that, in the opinion of the Collector, are necessary:
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(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs
Acts, any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations;
and may, at any time, revoke, suspend or vary, or cancel a
suspension of, a condition so imposed.
(7) Without limiting the generality of paragraph (5)(c) or
subsection (6), a condition referred to in that paragraph or that
subsection to which a permission is to be subject may be:
(a) a condition to be complied with by the proprietor of the
outwards duty free shop to which the permission relates or by
relevant travellers to whom goods to which the permission
relates are sold; or
(b) a condition that the permission only applies to sales to
relevant travellers who comply with a prescribed requirement
or requirements, which may be, or include, a requirement that
relevant travellers produce to the proprietor of the outwards
duty free shop to which the permission relates or to an
employee or agent of that proprietor a ticket or other
document, being a document approved by a Collector for the
purposes of this paragraph, showing that the relevant
traveller is entitled to make the international flight or voyage
in relation to which he or she is a relevant traveller; or
(c) a condition that the proprietor of the outwards duty free shop
to which the permission relates will keep records specified in
the regulations and will notify a Collector of all sales made
by him or her to which the permission applies.
(8) A condition imposed in respect of a permission under
subsection (6) or a revocation, suspension or variation, or a
cancellation of a suspension, of such a condition takes effect when
notice, in writing, of the condition or of the revocation, suspension
or variation, or of the cancellation of the suspension, is served on
the proprietor of the outwards duty free shop to which it relates, or
at such later time (if any) as is specified in the notice, but does not
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have effect in relation to any goods delivered to a relevant traveller
before the notice was served.
(9) A condition imposed in respect of a permission under
paragraph (5)(c) or subsection (6) or a revocation, suspension or
variation, or a cancellation of a suspension, of a condition under
subsection (6) may relate to all goods to which the permission
relates or to particular goods to which the permission relates and
may apply either generally or in particular circumstances.
(10) A permission under subsection (2) is subject to:
(a) the condition that the proprietor of the outwards duty free
shop to which the permission relates will ensure that relevant
travellers to whom goods are delivered in accordance with
the permission are aware of any conditions of the permission
with which they are required to comply; and
(b) the condition that that proprietor will provide a Collector
with proof, in a prescribed way and within a prescribed time,
of the export of goods delivered to a relevant traveller in
accordance with the permission.
(11) If a person who is required to comply with a condition imposed in
respect of a permission under subsection (2) fails to comply with
the condition, he or she is guilty of an offence against this Act
punishable upon conviction by a penalty not exceeding 60 penalty
units.
(11A) Subsection (11) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(12) Where the proprietor of an outwards duty free shop to which a
permission under subsection (2) relates does not produce the proof
required by paragraph (10)(b) that goods delivered by him or her to
a relevant traveller in accordance with the permission have been
exported by that traveller, the goods shall be deemed to have been
entered, and delivered, for home consumption by the proprietor, as
owner of the goods, on the day on which the goods were delivered
to that traveller.
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(13) A Collector may, in accordance with the regulations, revoke a
permission given under subsection (2) in relation to the sale of
goods occurring after the revocation.
(14) Where a Collector makes a decision under subsection (2) refusing
to give permission to the proprietor of an outwards duty free shop
or under subsection (13) revoking a permission given under
subsection (2), he or she shall cause to be served, either personally
or by post, on the proprietor of the shop, a notice in writing setting
out the Collector’s findings on material questions of fact, referring
to the evidence or other material on which those findings were
based and giving the reasons for the decision.
96B Inwards duty free shops
(1) In this section:
international flight means a flight, whether direct or indirect, by
an aircraft between a place outside Australia from which the
aircraft took off and a place in Australia at which the aircraft
landed.
inwards duty free shop means a warehouse in respect of which the
relevant warehouse licence authorises the sale in the warehouse of
airport shop goods to relevant travellers.
proprietor, in relation to an inwards duty free shop, means the
holder of the warehouse licence that relates to the inwards duty
free shop.
relevant traveller means a person who:
(a) has arrived in Australia on an international flight, whether as
a passenger on, or as the pilot or a member of the crew of, an
aircraft; and
(b) has not been questioned, for the purposes of this Act, by an
officer of Customs in respect of goods carried on that flight.
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(2) A warehouse licence is not to authorise the sale in the warehouse
of airport shop goods to relevant travellers unless the warehouse:
(a) is situated at an airport; and
(b) is so located that passengers on international flights who
arrive at that airport would normally have access to the
warehouse before being questioned for the purposes of this
Act by officers of Customs.
(3) Subject to the regulations (if any), a Collector may give
permission, in accordance with subsection (4), for airport shop
goods that are specified in the permission and are sold to a relevant
traveller in an inwards duty free shop that is specified in the
permission to be:
(a) delivered to the relevant traveller; and
(b) taken by the relevant traveller for reporting to an officer of
Customs doing duty in relation to clearance through Customs
of the personal baggage of the relevant traveller.
(4) Permission under subsection (3) is given in accordance with this
subsection if it is in writing and is delivered to the proprietor of the
inwards duty free shop to which the permission relates.
(5) Without limiting the matters that may be prescribed in regulations
referred to in subsection (3), those regulations:
(a) may prescribe circumstances in which permission under that
subsection may be given;
(b) may prescribe matters to be taken into account by a Collector
when deciding whether to give permission under that
subsection; and
(c) may prescribe conditions to which a permission under that
subsection is to be subject.
(6) A Collector may, when giving permission under subsection (3) or
at any time while a permission under that subsection is in force,
impose conditions to which the permission is to be subject, being
conditions that, in the opinion of the Collector, are necessary:
(a) for the protection of the revenue; or
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(b) for the purpose of ensuring compliance with the Customs
Acts, any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations;
and may, at any time, revoke, suspend or vary, or cancel a
suspension of, a condition so imposed.
(7) Without limiting the generality of paragraph (5)(c) or
subsection (6), a condition referred to in that paragraph or that
subsection to which a permission is to be subject may be:
(a) a condition to be complied with by the proprietor of the
inwards duty free shop to which the permission relates or by
relevant travellers to whom goods to which the permission
relates are sold; or
(b) a condition that the proprietor of the inwards duty free shop
to which the permission relates will keep records specified in
the regulations.
(8) A condition imposed in respect of a permission under
subsection (6) or a revocation, suspension or variation, or a
cancellation of a suspension, of such a condition takes effect when
notice in writing of the condition or of the revocation, suspension
or variation, or of the cancellation of the suspension, is served on
the proprietor of the inwards duty free shop to which it relates, or
at such later time (if any) as is specified in the notice, but does not
have effect in relation to any goods delivered to a relevant traveller
before the notice was served.
(9) A condition imposed in respect of a permission under
paragraph (5)(c) or subsection (6) or a revocation, suspension or
variation, or a cancellation of a suspension, of a condition under
subsection (6) may relate to all goods to which the permission
relates or to particular goods to which the permission relates and
may apply either generally or in particular circumstances.
(10) A permission under subsection (3) is subject to the condition that
the proprietor of the inwards duty free shop to which the
permission relates will ensure that relevant travellers to whom
goods are delivered in accordance with the permission are aware of
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any conditions of the permission with which they are required to
comply.
(11) If a person who is required to comply with a condition imposed in
respect of a permission under subsection (3) fails to comply with
the condition, the person is guilty of an offence against this Act
punishable upon conviction by a fine not exceeding 60 penalty
units.
(11A) Subsection (11) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(12) A Collector may, in accordance with the regulations, revoke a
permission given under subsection (3) in relation to the sale of
goods occurring after the revocation.
(13) Where a Collector makes a decision under subsection (3) refusing
to give permission to the proprietor of an inwards duty free shop or
a decision under subsection (12) revoking a permission given
under subsection (3), the Collector shall cause to be served, either
personally or by post, on the proprietor of the shop, a notice in
writing setting out the Collector’s findings on material questions of
fact, referring to the evidence or other material on which those
findings were based and giving the reasons for the decision.
97 Goods for public exhibition
(1) Subject to subsection (3), a Collector may, by writing signed by
him or her, grant to the owner of warehoused goods permission to
take those goods out of the warehouse for the purpose of public
exhibition, testing or a similar purpose without entering the goods
for home consumption.
(2) Permission under subsection (1) shall specify the period during
which the owner of the relevant goods may keep the goods outside
the warehouse.
(3) Permission under subsection (1) for the taking of warehoused
goods out of a warehouse shall not be granted unless security has
been given to the satisfaction of the Collector for the payment, in
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the event of the goods not being returned to the warehouse before
the expiration of the period specified in the permission, of the duty
that would have been payable if the goods had been entered for
home consumption on the day on which they were taken out of the
warehouse.
98 Goods blended or packaged in warehouse
Subject to the regulations, where a warehouse licence authorizes
blending or packaging in the warehouse, goods may be blended or
packaged in the warehouse in accordance with, and subject to any
relevant conditions of, the licence, and goods so blended or
packaged may, subject to the payment of any duty in respect of the
goods the payment of which is required by the regulations, be
delivered for home consumption.
99 Entry of warehoused goods
(1) Warehoused goods may be entered:
(a) for home consumption; or
(b) for export.
(2) Subject to sections 69 and 70, the holder of a warehouse licence
must not permit warehoused goods to be delivered for home
consumption unless:
(a) they have been entered for home consumption; and
(b) an authority to deal with them is in force.
Penalty: 60 penalty units.
(3) Subject to section 96A, the holder of a warehouse licence must not
permit goods to be taken from the warehouse for export unless:
(a) they have been entered for export; and
(b) an authority to deal with them is in force; and
(c) if the goods are, or are included in a class of goods that are,
prescribed by the regulations—the holder of the relevant
warehouse licence has ascertained, from information made
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available by Customs, the matters mentioned in
paragraphs (a) and (b).
Penalty: 60 penalty units.
(4) An offence for a contravention of subsection (3) is an offence of
strict liability.
100 Entry of goods without warehousing with permission of
Customs
Applying for permission to enter goods without warehousing
(1) A person may apply to Customs for permission for goods that have
been entered for warehousing to be:
(a) further entered in accordance with section 99 without having
been warehoused; and
(b) dealt with in accordance with that further entry as if they had
been warehoused.
(2) An application under subsection (1) may be made by document or
electronically.
(3) A documentary application must:
(a) be communicated to Customs by sending or giving it to a
Collector; and
(b) be in an approved form; and
(c) contain such information as is required by the form; and
(d) be signed in a manner specified in the form.
(4) An electronic application must communicate such information as is
set out in an approved statement.
(5) The CEO may approve different forms for documentary
applications, and different statements for electronic applications,
made under this section in different circumstances or by different
classes of persons.
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Giving permission to enter goods without warehousing
(6) Customs must, on receiving an application under subsection (1), by
notice in writing either:
(a) grant the permission, which has effect accordingly; or
(b) refuse to grant the permission.
Giving particulars of further entry to warehouse licence holder
(7) A person who makes a further entry in accordance with a
permission under subsection (6) must, as soon as practicable, give
particulars of the further entry to the holder of the warehouse
licence for the warehouse in which the goods were intended to
have been warehoused.
Penalty: 60 penalty units.
(8) Subsection (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
101 Delivery of warehousing authority
(1) Where the owner of goods receives written authority for
warehousing goods in pursuance of an entry for warehousing or
written permission under this Act to warehouse the goods, he or
she shall, as soon as practicable, before the goods are delivered to
the warehouse nominated in the authority or permission, deliver the
authority or permission to the holder of the warehouse licence by
leaving it at the warehouse with a person apparently participating
in the management or control of the warehouse.
Penalty: 30 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
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102 Holder of licence to inform Collector of certain matters
(1) Where goods are delivered to a warehouse but documents relating
to those goods required to be delivered to the holder of the
warehouse licence in accordance with this Act are not so delivered
or such documents are so delivered but do not contain sufficient
information to enable the holder to make a record relating to the
goods that he or she is required to make under this Act, the holder
shall, as soon as practicable, inform a Collector of the non-delivery
or inadequacy of those documents, as the case may be.
Penalty: 30 penalty units.
(2) Where documents relating to goods to be warehoused in a
warehouse are delivered to the holder of the warehouse licence in
accordance with this Act but those goods are not received at the
warehouse within 7 days after the delivery of the documents, the
holder shall, as soon as practicable, inform a Collector of the
non-delivery of those goods.
Penalty: 30 penalty units.
(3) Subsections (1) and (2) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
102A Notices to Customs by holder of warehouse licence
(1) This section applies only to goods that are, or are included in a
class of goods that are, prescribed by the regulations.
(2) If goods are to be released from a warehouse for export, the holder
of the warehouse licence must give notice to Customs
electronically, within the period that begins at the prescribed time
and ends at the prescribed time, stating that the goods are to be
released and giving such particulars of the release of the goods as
are required by an approved statement.
(3) If goods that have previously been released from a warehouse for
export are returned to the warehouse, the holder of the warehouse
licence must give notice to Customs electronically, within the
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period prescribed by the regulations, stating that the goods have
been returned and giving such particulars of the return of the goods
as are required by an approved statement.
(4) A person who contravenes subsection (2) or (3) commits an
offence punishable, on conviction, by a penalty not exceeding 60
penalty units.
(5) An offence against subsection (4) is an offence of strict liability.
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Part VAAA—Cargo terminals
Division 1—Preliminary
102B Definitions
In this Part:
cargo handler means a person who is involved in any of the
following activities at a cargo terminal:
(a) the movement of goods subject to Customs control into,
within or out of the terminal;
(b) the loading, unloading or handling of goods subject to
Customs control at the terminal;
(c) the storage, packing or unpacking of goods subject to
Customs control at the terminal.
cargo terminal means a place (other than a depot to which a depot
licence relates or a warehouse to which a warehouse licence
relates), within the limits of a port, airport or wharf, where:
(a) goods are located immediately after being unloaded from a
ship that:
(i) has taken the goods on board at a place outside
Australia; and
(ii) carried the goods to a port or wharf in a State or
Territory where some or all of the goods are unloaded;
or
(b) goods are located immediately after being unloaded from an
aircraft that:
(i) has taken the goods on board at a place outside
Australia; and
(ii) carried the goods to an airport in a State or Territory
where some or all of the goods are unloaded; or
(c) goods are located immediately before being loaded on a ship
or aircraft in which they are to be exported.
ComLaw Authoritative Act C2015C00153
Part VAAA Cargo terminals
Division 1 Preliminary
Section 102BA
254 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
cargo terminal operator, in relation to a cargo terminal, means a
person who manages the cargo terminal.
establishment identification, in relation to a cargo handler and a
port, airport or wharf, means the handler’s identification code
provided by Customs for the port, airport or wharf.
executive officer of a body corporate means a person, by whatever
name called and whether or not a director of the body, who is
concerned in, or takes part in, the management of the body.
place includes an area, a building and a part of a building.
102BA Meaning of fit and proper person
(1) In deciding whether a natural person is a fit and proper person for
the purposes of this Part, the decision-maker must have regard to:
(a) any conviction of the person of an offence against this Act
committed within the 10 years immediately before the
decision; and
(b) any conviction of the person of an offence punishable by
imprisonment for 1 year or longer:
(i) against another law of the Commonwealth; or
(ii) against a law of a State or Territory;
if that offence was committed within the 10 years
immediately before the decision; and
(c) whether the person has been refused a transport security card,
or has had such a card suspended or cancelled, within the 10
years immediately before the decision; and
(d) if a request has been made of the person under
subsection 102CF(2) and the CEO is considering giving a
direction to the person under Division 5—any misleading
statement given by the person in response to the request.
(2) In deciding whether a company is a fit and proper person for the
purposes of this Part, the decision-maker must have regard to:
(a) any conviction of the company of an offence:
(i) against this Act; or
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Cargo terminals Part VAAA
Preliminary Division 1
Section 102BA
Customs Act 1901 255
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(ii) if punishable by a fine of 100 penalty units or more—
against another law of the Commonwealth, or a law of a
State or of a Territory;
committed:
(iii) within the 10 years immediately before the decision;
and
(iv) at a time when any person who is presently a director,
officer or shareholder of the company was such a
director, officer or shareholder; and
(b) whether a receiver of the property, or part of the property, of
the company has been appointed; and
(c) whether the company is under administration within the
meaning of the Corporations Act 2001; and
(d) whether the company has executed, under Part 5.3A of that
Act, a deed of company arrangement that has not yet
terminated.
ComLaw Authoritative Act C2015C00153
Part VAAA Cargo terminals
Division 2 Obligations of cargo terminal operators
Section 102C
256 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 2—Obligations of cargo terminal operators
102C Notifying Customs of cargo terminal
(1) The cargo terminal operator of a cargo terminal must notify
Customs of:
(a) the terminal managed by the operator; and
(b) the terminal’s physical address.
(2) A notification must:
(a) be in a form approved, in writing, by Customs for the
purposes of this section; and
(b) provide all the information, and be accompanied by any
documents, required by the form.
102CA Physical security of cargo terminal and goods
(1) The cargo terminal operator of a cargo terminal must ensure:
(a) adequate physical security of the terminal; and
(b) adequate security of goods at the terminal.
(2) At a minimum, the following requirements must be met in relation
to a cargo terminal:
(a) the terminal must be protected by:
(i) adequate fencing; and
(ii) a monitored alarm system;
(b) entry or exit to the terminal must be controlled or limited;
(c) appropriate procedures and methods for ensuring the security
of goods at the terminal must be in place.
(3) The cargo terminal operator of a cargo terminal must give Customs
written notice of any substantial change that would affect:
(a) the physical security of the terminal; or
(b) the security of goods at the terminal.
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Cargo terminals Part VAAA
Obligations of cargo terminal operators Division 2
Section 102CB
Customs Act 1901 257
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(4) A notice must be given at least 30 days before the change occurs,
unless the change is required in response to an emergency or
disaster, in which case a notice must be given as soon as
practicable.
(5) Within 30 days of being requested to do so by an authorised
officer, the cargo terminal operator must provide documentation of
the procedures and methods in place for ensuring the security of
goods at the terminal.
102CB Movement of signs at or near cargo terminal
(1) If Customs has placed a sign at or near a cargo terminal, the cargo
terminal operator of the terminal must ensure that the sign is not
concealed, moved or removed without the written approval of an
authorised officer.
(2) Subsection (1) does not apply if:
(a) the sign is temporarily moved while maintenance or
construction work is carried out; and
(b) the sign is moved for no more than 5 days.
102CC Notification requirements relating to goods
(1) The cargo terminal operator of a cargo terminal must, within the
time and in the manner mentioned in subsection (2), notify
Customs of any of the following events:
(a) an unauthorised movement of goods subject to Customs
control in or from the cargo terminal;
(b) an unauthorised access to goods subject to Customs control:
(i) in the cargo terminal; or
(ii) on a ship or aircraft within, or adjacent to, the terminal;
(c) an unauthorised access to an information system, whether
electronic or paper based, relating to goods subject to
Customs control;
(d) an enquiry relating to goods subject to Customs control from
a person who does not have a commercial connection with
the goods;
ComLaw Authoritative Act C2015C00153
Part VAAA Cargo terminals
Division 2 Obligations of cargo terminal operators
Section 102CD
258 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(e) a theft, loss or damage of goods subject to Customs control;
(f) a break in and entry, or attempted break in, of the cargo
terminal;
(g) a change that may adversely affect the security of the
terminal;
(h) a suspected breach of a Customs-related law in the cargo
terminal.
(2) The notification of an event must:
(a) be in writing; and
(b) be made as soon as practicable, but not later than 5 days after
the cargo terminal operator becomes aware of the event.
102CD Unclaimed goods
(1) The cargo terminal operator of a cargo terminal must notify
Customs, within the time and in the manner mentioned in
subsection (2), of goods not belonging to the operator that remain
at the terminal for more than 30 days.
(2) The notification must:
(a) be in writing, including:
(i) a description of the goods; and
(ii) the date the goods were received; and
(b) be made no later than 35 days after the date the goods were
received.
102CE Record keeping requirements
(1) The cargo terminal operator of a cargo terminal must keep a record
of each person who enters the terminal.
(2) The record may be kept by electronic means.
(3) The record must include such particulars for each person as are
prescribed by the regulations.
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Cargo terminals Part VAAA
Obligations of cargo terminal operators Division 2
Section 102CF
Customs Act 1901 259
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(4) Within 30 days of being requested to do so by an authorised
officer, the cargo terminal operator must provide to the officer the
records kept under this section for the period specified in the
request.
(5) The disclosure of personal information in response to a request by
an authorised officer is taken to be a disclosure that is authorised
by this Act for the purposes of the Privacy Act 1988.
(6) Subsection (1) does not apply in relation to a person who is:
(a) an employee of the cargo terminal operator; or
(b) an officer or employee of, or of an authority of, the
Commonwealth, a State or a Territory.
102CF Fit and proper person
(1) The cargo terminal operator of a cargo terminal must take all
reasonable steps to ensure that:
(a) the operator is a fit and proper person; and
(b) if the operator is a body corporate—each executive officer of
the body corporate is a fit and proper person.
(2) Within 30 days of being requested to do so by an authorised
officer, the cargo terminal operator must provide to the officer
information that would support an assessment that:
(a) the operator is a fit and proper person; and
(b) if the operator is a body corporate—each executive officer of
the body corporate is a fit and proper person.
102CG Adequate training of staff
The cargo terminal operator of a cargo terminal must take all
reasonable steps to educate and train its employees or other persons
involved in the operator’s business to ensure their awareness of the
operator’s responsibilities and obligations in relation to goods
subject to Customs control.
ComLaw Authoritative Act C2015C00153
Part VAAA Cargo terminals
Division 2 Obligations of cargo terminal operators
Section 102CH
260 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
102CH Complying with directions
The cargo terminal operator of a cargo terminal must comply with
a written direction given by an authorised officer under
section 102EB.
102CI Responsibility to provide facilities and assistance
The cargo terminal operator of a cargo terminal must provide an
authorised officer with all reasonable facilities and assistance for
the effective exercise of their powers under a Customs-related law.
102CJ CEO may impose additional obligations
The CEO may, by legislative instrument, impose additional
obligations on cargo terminal operators generally if the CEO
considers the obligations to be necessary or desirable:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs
Acts, any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations; or
(c) for any other purpose.
102CK Offence—failure to comply with obligations or requirements
(1) A person commits an offence if:
(a) the person is a cargo terminal operator; and
(b) the person fails to comply with an obligation or requirement:
(i) set out in this Division; or
(ii) set out in a legislative instrument made under
section 102CJ.
Penalty: 60 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
ComLaw Authoritative Act C2015C00153
Cargo terminals Part VAAA
Obligations of cargo handlers Division 3
Section 102D
Customs Act 1901 261
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 3—Obligations of cargo handlers
102D Certain provisions of Division 2 apply
Sections 102CC and 102CF to 102CI apply to a cargo handler in
the same way as they apply to a cargo terminal operator.
102DA Unpacking of goods in containers at cargo terminal
If goods are in a container at a cargo terminal, a cargo handler must
not allow the container to be unpacked without the written
approval of an authorised officer.
102DB Facilitating transhipment or export of goods
If goods are imported into Australia and are subject to Customs
control, a cargo handler must not facilitate the transhipment or
export of the goods without the written approval of an authorised
officer.
102DC Using establishment identification when communicating with
Customs
(1) When communicating electronically with Customs about activities
undertaken at a port, airport or wharf, a cargo handler must use his,
her or its correct establishment identification for the port, airport or
wharf.
(2) Subsection (1) does not apply in relation to a particular port, airport
or wharf if a cargo handler has the written approval of an
authorised officer for the handler to use a contingency code for the
port, airport or wharf.
ComLaw Authoritative Act C2015C00153
Part VAAA Cargo terminals
Division 3 Obligations of cargo handlers
Section 102DD
262 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
102DD CEO may impose additional obligations
The CEO may, by legislative instrument, impose additional
obligations on cargo handlers generally if the CEO considers the
obligations to be necessary or desirable:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs
Acts, any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations; or
(c) for any other purpose.
102DE Offence—failure to comply with obligations or requirements
(1) A person commits an offence if:
(a) the person is a cargo handler; and
(b) the person fails to comply with an obligation or requirement:
(i) set out in section 102CC, 102CF, 102CG, 102CH or
102CI; or
(ii) set out in this Division; or
(iii) set out in a legislative instrument made under
section 102DD.
Penalty: 60 penalty units.
Note: For subparagraph (b)(i), see section 102D.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
ComLaw Authoritative Act C2015C00153
Cargo terminals Part VAAA
Powers of authorised officers Division 4
Section 102E
Customs Act 1901 263
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 4—Powers of authorised officers
102E General powers
(1) For the purpose of determining whether a provision of any
Customs-related law has been, or is being, complied with, an
authorised officer may enter a cargo terminal and exercise the
following powers:
(a) the power to inspect any document at the terminal;
(b) the power to take extracts from, or make copies of, any such
document;
(c) the power to take into the terminal such equipment and
materials as the authorised person requires for the purpose of
exercising powers under a Customs-related law in relation to
the terminal.
(2) While at a cargo terminal, an authorised officer may:
(a) access electronic equipment at the terminal; and
(b) use a disk, tape or other storage device that:
(i) is at the terminal; or
(ii) can be used with the equipment or is associated with it;
if the authorised officer has reasonable grounds for suspecting that
the electronic equipment, disk, tape or other storage device is or
contains information relating to a matter mentioned in
subsection (3).
(3) For the purposes of subsection (2), the matters are:
(a) the unloading of goods subject to Customs control from a
ship or aircraft or their movement to a particular part of the
cargo terminal; or
(b) the receipt of goods subject to Customs control at the cargo
terminal; or
(c) access to goods subject to Customs control:
(i) in the cargo terminal; or
ComLaw Authoritative Act C2015C00153
Part VAAA Cargo terminals
Division 4 Powers of authorised officers
Section 102EA
264 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(ii) on a ship or aircraft within, or adjacent to, the terminal;
or
(d) the security of goods subject to Customs control in the cargo
terminal; or
(e) where goods subject to Customs control are stacked in the
terminal; or
(f) ship bay plans relating to the terminal; or
(g) the rostering and attendance of staff at the terminal.
102EA Power to make requests
(1) An authorised officer may request, in writing, that a cargo terminal
operator of a cargo terminal:
(a) provide documentation to the officer of the procedures and
methods in place for ensuring the security of goods at the
terminal; or
(b) provide to the officer the records relating to each person who
enters the terminal for the period specified in the request.
(2) An authorised officer may request, in writing, that a cargo terminal
operator of a cargo terminal or a cargo handler:
(a) provide information to the officer that would support an
assessment that:
(i) the operator or handler is a fit and proper person; and
(ii) if the operator or handler is a body corporate—each
executive officer of the body corporate is a fit and
proper person; or
(b) give the officer access to electronic equipment at the terminal
for the purpose of obtaining information relating to a matter
mentioned in subsection 102E(3).
102EB Power to give directions
Directions relating to cargo terminals
(1) An authorised officer may give a written direction to a cargo
terminal operator of a cargo terminal requiring the operator to:
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Cargo terminals Part VAAA
Powers of authorised officers Division 4
Section 102EB
Customs Act 1901 265
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(a) carry out remedial work at or near the terminal to address
security concerns; or
(b) install a closed-circuit television system for the terminal; or
(c) keep all footage from a closed-circuit television system.
Directions relating to goods
(2) An authorised officer may give a written direction to:
(a) a cargo terminal operator of a cargo terminal; or
(b) a cargo handler in relation to a cargo terminal.
(3) A direction given under subsection (2) may relate to all or any of
the following:
(a) the movement of goods subject to Customs control into,
within or out of the terminal;
(b) the loading, unloading or handling of goods subject to
Customs control at the terminal;
(c) the storage, packing or unpacking of goods subject to
Customs control at the terminal.
(4) A direction given under subsection (1) or (2) is not a legislative
instrument.
Other directions
(5) An authorised officer may, for the purpose of:
(a) preventing interference with goods subject to Customs
control at a cargo terminal; or
(b) preventing interference with the exercise of the powers or the
performance of the functions of the authorised person or
another authorised person in respect of a cargo terminal or of
goods subject to Customs control at the terminal;
give directions to any person at the terminal.
(6) If a direction is given under subsection (5) in writing, the direction
is not a legislative instrument.
ComLaw Authoritative Act C2015C00153
Part VAAA Cargo terminals
Division 5 Directions to cargo terminal operators or cargo handlers
Section 102F
266 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 5—Directions to cargo terminal operators or
cargo handlers
102F Directions to cargo terminal operators or cargo handlers etc.
(1) The CEO may give a written direction to:
(a) a cargo terminal operator; or
(b) if a cargo terminal operator is a body corporate—an
executive officer of the operator;
that the person may not be involved, either indefinitely or for a
specified period, in any way in the loading, unloading, handling or
storage of goods subject to Customs control in the terminal.
(2) The CEO may give a written direction to:
(a) a cargo handler; or
(b) if a cargo handler is a body corporate—an executive officer
of the handler;
that the person may not be involved, either indefinitely or for a
specified period, in any way in the loading, unloading, handling or
storage of goods subject to Customs control in a cargo terminal
specified in the direction.
(3) Before giving a direction, the CEO must be satisfied that:
(a) the person to whom the direction will be given is not a fit and
proper person; or
(b) the direction is necessary:
(i) for the protection of the revenue; or
(ii) for the purpose of ensuring compliance with the
Customs Acts, any other law of the Commonwealth
prescribed by the regulations or a law of a State or
Territory prescribed by the regulations.
102FA Offence—failure to comply with direction
(1) A person commits an offence if:
(a) the person is given a direction under section 102F; and
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Cargo terminals Part VAAA
Directions to cargo terminal operators or cargo handlers Division 5
Section 102FA
Customs Act 1901 267
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(b) the person fails to comply with the direction.
Penalty: 100 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
ComLaw Authoritative Act C2015C00153
Part VA Special provisions relating to beverages
Section 103
268 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Part VA—Special provisions relating to beverages
103 Interpretation
In this Part:
bulk container means a container that has the capacity to have
packaged in it more than 2 litres of customable beverage.
container means any article capable of holding liquids.
customable beverage means like customable goods:
(a) that are described in Chapter 22 of Schedule 3 to the
Customs Tariff; and
(b) that are prescribed by the regulations for the purposes of this
definition.
104 Customable beverage imported in bulk must be entered for
warehousing
All customable beverage imported into Australia in bulk containers
must initially be entered for warehousing under subsection 68(2) or
(3).
105 Certain customable beverage not to be entered for home
consumption in bulk containers without CEO’s approval
(1) Customable beverage that has been imported into Australia in bulk
containers and entered for warehousing must not be entered for
home consumption unless:
(a) the customable beverage has been repackaged in containers
other than bulk containers; or
(b) the CEO, by notice in writing, permits the customable
beverage to be entered for home consumption packaged in
bulk containers.
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Special provisions relating to beverages Part VA
Section 105A
Customs Act 1901 269
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(2) The CEO must not permit customable beverage that has been
imported into Australia in bulk containers and initially entered for
warehousing to be subsequently entered for home consumption
purposes in bulk containers unless:
(a) the containers have a capacity of not more than 20 litres or
such other volume as the CEO approves in writing; and
(b) the CEO is satisfied that the customable beverage will not be
repackaged in any other container for the purposes of retail
sale.
105A Delivery from Customs control of brandy, whisky or rum
(1) Brandy, whisky or rum imported into Australia must not be
delivered from the control of the Customs unless a Collector is
satisfied that it has been matured by storage in wood for at least 2
years.
(2) In this section:
brandy means a spirit distilled from grape wine in such a manner
that the spirit possesses the taste, aroma and other characteristics
generally attributed to brandy.
grape wine has the same meaning as in Subdivision 31-A of the A
New Tax System (Wine Equalisation Tax) Act 1999.
rum means a spirit obtained by the distillation of a fermented
liquor derived from the products of sugar cane, being distillation
carried out in such a manner that the spirit possesses the taste,
aroma and other characteristics generally attributed to rum.
whisky means a spirit obtained by the distillation of a fermented
liquor of a mash of cereal grain in such a manner that the spirit
possesses the taste, aroma and other characteristics generally
attributed to whisky.
ComLaw Authoritative Act C2015C00153
Part VAA Special provisions relating to excise-equivalent goods
Section 105B
270 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Part VAA—Special provisions relating to
excise-equivalent goods
105B Extinguishment of duty on excise-equivalent goods
(1) The liability to pay import duty on excise-equivalent goods is
extinguished if:
(a) the goods are entered for warehousing; and
(b) excisable goods are manufactured and the excise-equivalent
goods are used in that manufacture; and
(c) the excise-equivalent goods are subject to the control of the
Customs at the time they are used in that manufacture; and
(d) that manufacture occurs at a place that is both:
(i) a warehouse described in a warehouse licence granted
under Part V of this Act; and
(ii) premises specified in a manufacturer licence granted
under the Excise Act 1901.
(2) The liability is extinguished at the time the excisable goods are
manufactured.
Ad valorem component
(3) Subsection (1) does not apply to an amount of duty that is
calculated as a percentage of the value of the excise-equivalent
goods because of section 9 of the Customs Tariff Act 1995.
Note: Subsection 105C(2) deals with the payment of the amount.
105C Returns
(1) This section applies if:
(a) excisable goods are manufactured within a manufacture
period; and
(b) excise-equivalent goods are used in that manufacture
(whether or not in that period); and
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Section 105D
Customs Act 1901 271
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(c) the excise-equivalent goods are subject to the control of the
Customs at the time they are used in that manufacture; and
(d) that manufacture occurs at a place that is both:
(i) a warehouse described in a warehouse licence granted
under Part V of this Act; and
(ii) premises specified in a manufacturer licence granted
under the Excise Act 1901.
(2) The legal owner of the excise-equivalent goods at the time they are
used in that manufacture must:
(a) give Customs a return within 8 days after the end of the
manufacture period, providing particulars in accordance with
section 71K or 71L in relation to the excise-equivalent
goods; and
(b) at the time when each return is given to Customs, pay any
amount of duty referred to in subsection 105B(3) that is
owing at the rate applicable at the time the excisable goods
are manufactured.
Penalty: 60 penalty units.
(3) Subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(4) In this section:
manufacture period means:
(a) a 7-day period beginning on a Monday; or
(b) if the regulations prescribe a different period for the purposes
of this definition—that period.
(5) If the regulations do prescribe such a different period, the
regulations may also prescribe matters of a transitional nature
relating to the change to the different period.
105D GST matters
(1) This section applies if:
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Part VAA Special provisions relating to excise-equivalent goods
Section 105D
272 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(a) excise-equivalent goods are entered for warehousing; and
(b) excisable goods are manufactured and the excise-equivalent
goods are used in that manufacture; and
(c) the excise-equivalent goods are subject to the control of the
Customs at the time they are used in that manufacture.
Taxable importation
(2) For the purposes of the GST Act, the importer of the
excise-equivalent goods is taken to have entered them for home
consumption at the time the excisable goods are manufactured.
Note: Section 13-5 of the GST Act deals with taxable importations of goods
entered for home consumption.
Deferred payment of GST
(3) If the importer of the excise-equivalent goods is an approved entity
at the time the excisable goods are manufactured, then for the
purposes of the GST Act and the GST regulations the importer is
taken to have entered the excise-equivalent goods for home
consumption by computer at that time.
Note: Regulations made for the purposes of paragraph 33-15(1)(b) of the
GST Act deal with deferred payment of assessed GST on taxable
importations and require goods to have been entered for home
consumption by computer.
Definitions
(4) In this section:
approved entity means an entity approved under regulations made
for the purposes of paragraph 33-15(1)(b) of the GST Act.
GST regulations means the A New Tax System (Goods and
Services Tax) Regulations 1999.
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Special provisions relating to excise-equivalent goods Part VAA
Section 105E
Customs Act 1901 273
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
105E Use of excise-equivalent goods in the manufacture of excisable
goods to occur at a dual-licensed place
A person must not use excise-equivalent goods subject to the
control of the Customs in the manufacture of excisable goods
unless that manufacture occurs at a place that is both:
(a) a warehouse described in a warehouse licence granted under
Part V of this Act; and
(b) premises specified in a manufacturer licence granted under
the Excise Act 1901.
ComLaw Authoritative Act C2015C00153
Part VB Information about persons departing Australia
Division 1 Reports on departing persons
Section 106A
274 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Part VB—Information about persons departing
Australia
Division 1—Reports on departing persons
Subdivision A—Reports on departing persons
106A Ships and aircraft to which this Subdivision applies
(1) This Subdivision applies to a ship or aircraft of a kind prescribed
by regulations made for the purposes of this section, if the ship or
aircraft is due to depart:
(a) from a place in Australia at the beginning of a journey to a
place outside Australia (whether or not the journey will
conclude outside Australia); or
(b) from a place in Australia in the course of such a journey.
(2) Regulations made for the purposes of this section may specify
kinds of ships or aircraft by reference to particular matters,
including any or all of the following matters:
(a) the type, size or capacity of the ship or aircraft;
(b) the kind of operation or service in which the aircraft or ship
will be engaged on journeys from Australia;
(c) other circumstances relating to the ship or aircraft or its use,
or relating to the operator of the ship or aircraft.
106B Report 48 hours before ship or aircraft is due to depart
(1) At least 48 hours (but no more than 72 hours) before the time the
ship or aircraft is due to depart from the place, the operator of the
ship or aircraft must report to Customs, in accordance with
Subdivision C, on the persons:
(a) who, at the time the report is made, are expected to be on
board the ship or aircraft when it departs from the place; and
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Information about persons departing Australia Part VB
Reports on departing persons Division 1
Section 106C
Customs Act 1901 275
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(b) who are not identified (or to be identified) in a report made
(or to be made) in relation to the ship’s or aircraft’s earlier
departure from another place in the course of the same
journey.
(2) The operator of the ship or aircraft commits an offence if the
operator intentionally contravenes subsection (1).
Penalty: 120 penalty units.
(3) The operator of the ship or aircraft commits an offence if the
operator contravenes subsection (1).
Penalty: 60 penalty units.
(4) Strict liability applies to an offence against subsection (3).
Note: For strict liability, see section 6.1 of the Criminal Code.
106C Report 4 hours before ship or aircraft is due to depart
(1) At least 4 hours (but no more than 10 hours) before the time the
ship or aircraft is due to depart from the place, the operator of the
ship or aircraft must report to Customs, in accordance with
Subdivision C:
(a) on the persons:
(i) who, at the time the report is made, are expected to be
on board the ship or aircraft when it departs from the
place; and
(ii) who are not identified in a report made by the operator
in relation to the ship’s or aircraft’s departure from the
place under section 106B; and
(iii) who are not identified (or to be identified) in a report
made (or to be made) in relation to the ship’s or
aircraft’s earlier departure from another place in the
course of the same journey; or
(b) if there are no persons covered by paragraph (a)—that there
are no persons to report.
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Part VB Information about persons departing Australia
Division 1 Reports on departing persons
Section 106D
276 Customs Act 1901
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(2) The operator of the ship or aircraft commits an offence if the
operator intentionally contravenes subsection (1).
Penalty: 120 penalty units.
(3) The operator of the ship or aircraft commits an offence if the
operator contravenes subsection (1).
Penalty: 60 penalty units.
(4) Strict liability applies to an offence against subsection (3).
Note: For strict liability, see section 6.1 of the Criminal Code.
106D Report just before ship or aircraft departs
(1) Before the ship or aircraft departs from the place, the operator must
report to Customs, in accordance with Subdivision C:
(a) on the persons:
(i) who will be on board the ship or aircraft when it departs
from the place; and
(ii) who are not identified in a report made by the operator
in relation to the ship’s or aircraft’s departure from the
place under section 106B or 106C; and
(iii) who are not identified in a report made in relation to the
ship’s or aircraft’s earlier departure from another place
in the course of the same journey; or
(b) if there are no persons covered by paragraph (a)—that there
are no persons to report.
(2) The operator of the ship or aircraft commits an offence if the
operator intentionally contravenes subsection (1).
Penalty: 120 penalty units.
(3) The operator of the ship or aircraft commits an offence if the
operator contravenes subsection (1).
Penalty: 60 penalty units.
(4) Strict liability applies to an offence against subsection (3).
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Information about persons departing Australia Part VB
Reports on departing persons Division 1
Section 106E
Customs Act 1901 277
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Note: For strict liability, see section 6.1 of the Criminal Code.
Subdivision B—Reports on matters in approved statement
106E Ships and aircraft to which this Subdivision applies
(1) This Subdivision applies to a ship or aircraft of a kind prescribed
by regulations made for the purposes of this section, if the ship or
aircraft is due to depart:
(a) from a place in Australia at the beginning of a journey to a
place outside Australia (whether or not the journey will
conclude outside Australia); or
(b) from a place in Australia in the course of such a journey.
(2) Regulations made for the purposes of this section may specify
kinds of ships or aircraft by reference to particular matters,
including any or all of the following matters:
(a) the type, size or capacity of the ship or aircraft;
(b) the kind of operation or service in which the aircraft or ship
will be engaged on journeys from Australia;
(c) other circumstances relating to the ship or aircraft or its use,
or relating to the operator of the ship or aircraft.
106F Reports on matters in approved statement
The operator of the ship or aircraft must report to Customs, in
accordance with Subdivision C:
(a) not later than the prescribed period or periods before the
ship’s or aircraft’s departure from a place; or
(b) at the time of a prescribed event or events; or
(c) at the prescribed time or times.
Subdivision C—How reports under this Division are to be made
106G Reports to be made electronically
(1) A report under this Division must:
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Part VB Information about persons departing Australia
Division 1 Reports on departing persons
Section 106H
278 Customs Act 1901
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(a) be made:
(i) electronically, using a system (if any) approved by the
CEO by legislative instrument for the purposes of this
subparagraph; or
(ii) using a format or method approved by the CEO by
legislative instrument for the purposes of this
subparagraph; and
(b) contain the information set out in an approved statement.
(2) An operator who reports electronically under
subparagraph (1)(a)(i) is taken to have reported to Customs when
Customs sends an acknowledgment of the report to the person
identified in the report as having made it.
(3) An operator who reports using a format or method approved under
subparagraph (1)(a)(ii) is taken to have reported to Customs when
the report is given to an officer doing duty in relation to ships and
aircraft due to depart.
(4) The CEO may approve different systems, formats or methods
under subparagraphs (1)(a)(i) and (ii) to be used for different kinds
of operators or in different circumstances.
106H Reports to be made by document if approved electronic
system or other approved format or method unavailable
(1) Despite section 106G, if, when an operator is required to report
under this Division:
(a) a system approved under subparagraph 106G(1)(a)(i) is not
working; and
(b) the operator is not able to use a format or method approved
under subparagraph 106G(1)(a)(ii);
the report must:
(c) be made by document in writing; and
(d) be in an approved form; and
(e) contain the information required by the approved form; and
(f) be signed in the manner specified by the approved form; and
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Information about persons departing Australia Part VB
Reports on departing persons Division 1
Section 106I
Customs Act 1901 279
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(g) be communicated to Customs by sending or giving it to an
officer doing duty in relation to the reporting of ships or
aircraft due to depart.
(2) A documentary report is taken to have been made when it is sent or
given to Customs in the prescribed manner.
106I CEO may approve different statements or forms
(1) The CEO may approve, under section 4A, different statements for
the purposes of this Division, for reports:
(a) made by different kinds of operators; or
(b) relating to different kinds of ships or aircraft; or
(c) made in different circumstances; or
(d) made in relation to different classes of persons who are
expected to be, or who will be, on board a ship or aircraft.
(2) The CEO may approve, under section 4A, different forms for the
purposes of this Division, for reports:
(a) made by different kinds of operators; or
(b) relating to different kinds of ships or aircraft; or
(c) made in different circumstances; or
(d) made in relation to different classes of persons who are
expected to be, or who will be, on board a ship or aircraft.
ComLaw Authoritative Act C2015C00153
Part VB Information about persons departing Australia
Division 2 Questions about departing persons
Section 106J
280 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 2—Questions about departing persons
106J Officers may question operators about departing persons
If a ship or aircraft is due to depart or is departing Australia, or has
already departed Australia, an officer may require the operator of
the ship or aircraft:
(a) to answer questions about the persons who are expected to be
on board, or who are or were on board, the ship or aircraft; or
(b) to produce documents relating to those persons.
Note: Failing to answer a question or produce a document when required to
do so by an officer may be an offence (see sections 243SA and
243SB).
ComLaw Authoritative Act C2015C00153
The exportation of goods Part VI
Prohibited exports Division 1
Section 112
Customs Act 1901 281
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Part VI—The exportation of goods
Division 1—Prohibited exports
112 Prohibited exports
(1) The Governor-General may, by regulation, prohibit the exportation
of goods from Australia.
(2) The power conferred by subsection (1) may be exercised:
(a) by prohibiting the exportation of goods absolutely;
(aa) by prohibiting the exportation of goods in specified
circumstances;
(b) by prohibiting the exportation of goods to a specified place;
or
(c) by prohibiting the exportation of goods unless specified
conditions or restrictions are complied with.
(2A) Without limiting the generality of paragraph (2)(c), the regulations:
(aa) may identify the goods to which the regulations relate by
reference to their inclusion:
(i) in a list or other document formulated by a Minister and
published in the Gazette or otherwise; or
(ii) in that list or other document as amended by the
Minister and in force from time to time; and
(a) may provide that the exportation of the goods is prohibited
unless a licence, permission, consent or approval to export
the goods or a class of goods in which the goods are included
has been granted as prescribed by the regulations made under
this Act or the Therapeutic Goods Act 1989; and
(b) in relation to licences or permissions granted as prescribed by
regulations made under this Act—may make provision for
and in relation to:
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Division 1 Prohibited exports
Section 112
282 Customs Act 1901
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(i) the assignment of licences or permissions so granted or
of licences or permissions included in a prescribed class
of licences or permissions so granted;
(ii) the granting of a licence or permission to export goods
subject to compliance with conditions or requirements,
either before or after the exportation of the goods, by
the holder of the licence or permission at the time the
goods are exported;
(iii) the surrender of a licence or permission to export goods
and, in particular, without limiting the generality of the
foregoing, the surrender of a licence or permission to
export goods in exchange for the granting to the holder
of the surrendered licence or permission of another
licence or permission or other licences or permissions to
export goods; and
(iv) the revocation of a licence or permission that is granted
subject to a condition or requirement to be complied
with by a person for failure by the person to comply
with the condition or requirement, whether or not the
person is charged with an offence against
subsection (2B) in respect of the failure.
(2AA) Where a Minister makes an amendment to a list or other document:
(a) that is formulated and published by the Minister; and
(b) to which reference is made in regulations made for the
purposes of paragraph (2)(c);
the amendment is a legislative instrument.
(2B) A person is guilty of an offence if:
(a) a licence or permission has been granted, on or after
10 November 1977, under the regulations; and
(b) the licence or permission relates to goods that are not
narcotic goods; and
(c) the licence or permission is subject to a condition or
requirement to be complied with by the person; and
(d) the person engages in conduct; and
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The exportation of goods Part VI
Prohibited exports Division 1
Section 112
Customs Act 1901 283
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(e) the person’s conduct contravenes the condition or
requirement.
Penalty: 100 penalty units.
(2BA) Subsection (2B) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(2BB) Absolute liability applies to paragraph (2B)(a), despite
subsection (2BA).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(2BC) A person is guilty of an offence if:
(a) a licence or permission has been granted, on or after
10 November 1977, under the regulations; and
(b) the licence or permission relates to goods that are narcotic
goods; and
(c) the licence or permission is subject to a condition or
requirement to be complied with by the person; and
(d) the person engages in conduct; and
(e) the person’s conduct contravenes the condition or
requirement.
Penalty: Imprisonment for 2 years or 20 penalty units, or both.
(2BE) Absolute liability applies to paragraph (2BC)(a).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(2AB) It is a condition of any licence or permission to export goods, being
a licence or permission granted under paragraph (2)(c) by the
Defence Minister or an authorised person within the meaning of
subregulation 13B(1) or 13E(1) of the Customs (Prohibited
Exports) Regulations after the commencement of this subsection,
that the Defence Minister may, at any time, by notice:
(a) published:
(i) in the Gazette; and
(ii) in each State and internal Territory, in a newspaper
circulating throughout that State or Territory; and
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Part VI The exportation of goods
Division 1 Prohibited exports
Section 112A
284 Customs Act 1901
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(b) in writing given to the holder of the licence or permission;
inform the holder that, with effect from a day specified in the
notice, all goods to which the licence or permission relates, or such
kinds of those goods as are specified in the notice, shall not be
exported to a specified place because in the opinion of the Defence
Minister:
(c) a situation in that place; or
(d) a situation in another place to which there is a reasonable
likelihood that such goods will be re-exported from that
specified place;
makes the exportation of such goods from Australia contrary to the
national interest, and, where the Defence Minister gives such a
notice, the authority of the holder to export such goods to that
specified place shall be taken to have been withdrawn until the
Defence Minister, by further notice in writing given to the holder,
revokes the original notice.
(2AC) The day specified in a notice under subsection (2AB) shall be a day
not earlier than the day on which the notice is published in the
Gazette under subparagraph (2AB)(a)(i).
(2AD) Any failure to comply with the requirements of
paragraph (2AB)(b) in relation to a notice under subsection (2AB)
does not affect the validity of the notice.
(3) Goods the exportation of which is prohibited under this section are
prohibited exports.
(4) In this section:
engage in conduct means:
(a) do an act; or
(b) omit to perform an act.
112A Certain controlled substances taken to be prohibited exports
(1) Subsection (2) applies if a substance or plant is determined, under
section 301.13 of the Criminal Code (which deals with emergency
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Prohibited exports Division 1
Section 112B
Customs Act 1901 285
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Ministerial determinations of serious drugs), to be a border
controlled drug or a border controlled plant.
(2) For the period during which the determination has effect, Part 1 of
Schedule 8 to the Customs (Prohibited Exports) Regulations 1958
has effect as if the substance or plant were described as a drug in
that Part.
(3) Subsection (4) applies if a substance is determined, under
section 301.14 of the Criminal Code (which deals with emergency
Ministerial determinations of serious drug precursors), to be a
border controlled precursor.
(4) For the period during which the determination has effect, Part 1 of
Schedule 9 to the Customs (Prohibited Exports) Regulations 1958
has effect as if the substance were described as a precursor
substance in that Part.
112B Invalidation of licence, permission etc. for false or misleading
information
A licence, permission, consent or approval granted in respect of the
exportation of UN-sanctioned goods is taken never to have been
granted if:
(a) an application for the licence, permission, consent or
approval was made in an approved form; and
(b) information contained in, or information or a document
accompanying, the form:
(i) was false or misleading in a material particular; or
(ii) omitted any matter or thing without which the
information or document is misleading in a material
particular.
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Part VI The exportation of goods
Division 1AA Export of goods for a military end-use
Section 112BA
286 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 1AA—Export of goods for a military end-use
112BA Notice prohibiting export
(1) If:
(a) the Defence Minister suspects that, if a person (the first
person) were to export particular goods to a particular place
or to a particular person, the goods would or may be for a
military end-use that would prejudice the security, defence or
international relations of Australia; and
(b) the goods are not prohibited exports under section 112;
the Defence Minister may give the first person a notice prohibiting
the first person from exporting the goods to the particular place or
particular person.
Note: Section 112BB deals with giving notices under this section.
Reasons for notice
(2) A notice given to a person under subsection (1) must set out the
Defence Minister’s reasons for giving the notice.
(3) The notice must not disclose any reasons whose disclosure the
Defence Minister believes would prejudice the security, defence or
international relations of Australia.
(4) If reasons are not disclosed in a notice under subsection (1)
because of subsection (3), that fact must be stated in the notice.
Period notice in force
(5) A notice given to a person under subsection (1) comes into force at
the time the person receives the notice. This subsection is subject
to subsection (7).
(6) A notice given to a person under subsection (1) remains in force
for the period specified in, or worked out in accordance with, the
notice (which must not be more than 12 months), unless revoked
earlier.
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The exportation of goods Part VI
Export of goods for a military end-use Division 1AA
Section 112BA
Customs Act 1901 287
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Later notices
(7) A notice may be given to a person under subsection (1) while an
earlier notice given to the person under subsection (1) is in force.
The later notice may be expressed to come into force at the time
the earlier notice ceases to be in force.
(8) Subsection (7) does not prevent a notice being given to a person
under subsection (1) after an earlier notice given to the person
under subsection (1) ceases to be in force.
Notice not a legislative instrument
(9) A notice under subsection (1) is not a legislative instrument.
Revoking a notice
(10) The Defence Minister may, by writing, revoke a notice given to a
person under subsection (1).
(11) The Defence Minister must give the person notice of the
revocation. The revocation takes effect at the time the person
receives the notice.
Note: Section 112BB deals with giving notices under this section.
Offence
(12) A person commits an offence if:
(a) the person exports goods to a particular place or particular
person; and
(b) the export contravenes a notice that is in force under
subsection (1); and
(c) the person knows of the contravention.
Penalty: Imprisonment for 10 years or 2,500 penalty units, or
both.
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Part VI The exportation of goods
Division 1AA Export of goods for a military end-use
Section 112BB
288 Customs Act 1901
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Definition
(13) In this section:
military end-use: goods are or may be for a military end-use if the
goods are or may be for use in operations, exercises or other
activities conducted by an armed force or an armed group, whether
or not the armed force or armed group forms part of the armed
forces of the government of a foreign country.
112BB How notices are to be given
(1) A notice given to a person under section 112BA must be given by
one of the methods prescribed by the regulations.
(2) If a notice is given to a person under section 112BA by one of
those methods, then, for the purposes of this Act, the person is
taken to have received the notice at the time prescribed by, or
worked out in accordance with, the regulations.
(3) This section has effect despite any provision in the Electronic
Transactions Act 1999.
112BC Statement to Parliament
As soon as practicable after the end of each financial year, the
Defence Minister must cause a statement to be tabled in each
House of the Parliament about the exercise of the Defence
Minister’s powers under this Division during that year (whether or
not the statement is part of an annual report).
ComLaw Authoritative Act C2015C00153
The exportation of goods Part VI
Directions in relation to goods for export etc. that are subject to Customs control
Division 1A
Section 112C
Customs Act 1901 289
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Division 1A—Directions in relation to goods for export etc.
that are subject to Customs control
112C Collector may give directions in relation to goods for export
etc. that are subject to Customs control
(1) A Collector may give a written direction to move or not move, or
about the storage of, goods that are subject to the control of
Customs under paragraph 30(1)(b), (c), (d) or (e) if the direction is:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs
Acts, any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations.
(2) The direction may be given to:
(a) the person who made an export declaration in relation to the
goods; or
(b) the owner of the goods; or
(c) if the goods are in a place prescribed for the purposes of
paragraph 30(1)(d) or (e)—the person apparently in charge of
the place, or part of such a place; or
(d) a person who takes delivery of the goods at a wharf or
airport; or
(e) a person engaged to load the goods on a ship or aircraft.
(3) This section does not limit the directions that a Collector may give
under section 77Y.
112D Compliance with a direction given under section 112C
(1) A person commits an offence if:
(a) the person is given a direction under section 112C; and
(b) the person intentionally refuses or fails to comply with the
direction.
ComLaw Authoritative Act C2015C00153
Part VI The exportation of goods
Division 1A Directions in relation to goods for export etc. that are subject to Customs
control
Section 112D
290 Customs Act 1901
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Penalty: 120 penalty units.
(2) A person commits an offence if:
(a) the person is given a direction under section 112C; and
(b) the person refuses or fails to comply with the direction.
Penalty: 60 penalty units.
(3) An offence against subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
ComLaw Authoritative Act C2015C00153
The exportation of goods Part VI
Entry and clearance of goods for export Division 2
Section 113
Customs Act 1901 291
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Division 2—Entry and clearance of goods for export
Subdivision A—Preliminary
113 Entry of goods for export
(1) The owner of goods intended for export:
(a) must ensure that the goods are entered for export; and
(b) must not allow the goods:
(i) if the goods are a ship or aircraft that is to be exported
otherwise than in a ship or aircraft—to leave the place
of exportation; or
(ii) if the goods are other goods—to be loaded on the ship
or aircraft in which they are to be exported;
unless:
(iii) an authority to deal with them is in force; or
(iv) the goods are, or are included in a class of goods that
are, excluded by the regulations from the application of
this paragraph.
Penalty: 60 penalty units.
(1A) An offence against subsection (1) is an offence of strict liability.
(2) Subsection (1) does not apply to:
(a) goods that are accompanied or unaccompanied personal or
household effects of a passenger in, or a member of the crew
of, a ship or aircraft; and
(b) goods (other than prescribed goods) constituting, or included
in, a consignment that:
(i) is consigned by post, by ship or by aircraft from one
person to another; and
(ii) has an FOB value not exceeding $2,000 or such other
amount as is prescribed.
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Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 113AA
292 Customs Act 1901
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(d) containers that are the property of a person carrying on
business in Australia and that are exported on a temporary
basis to be re-imported, whether empty or loaded; and
(e) containers that are intended for use principally in the
international carriage of goods, other than containers that,
when exported from Australia, cease, or are intended to
cease, to be the property of a natural person resident, or a
body corporate incorporated, in Australia; and
(f) goods that, under the regulations, are exempted from this
section, either absolutely or on such terms and conditions as
are specified in the regulations.
(2A) However, subsection (2) does not exempt from subsection (1)
goods for the export of which a permission (however described) is
required by an Act or an instrument made under an Act, other than
goods or classes of goods prescribed by the regulations for the
purposes of this subsection.
(3) For the purposes of paragraph (2)(a), goods:
(a) in quantities exceeding what could reasonably be expected to
be required by a passenger or member of the crew of a ship
or aircraft for his or her own use; or
(b) that are, to the knowledge or belief of a passenger or a
member of the crew of a ship or aircraft, to be sold, or used
in the course of trading, outside Australia;
are not included in the personal or household effects of that
passenger or crew member.
113AA How an entry of goods for export is made
An entry of goods for export is made by making in respect of the
goods an export declaration other than a declaration that Customs
refuses under subsection 114(8) to accept.
ComLaw Authoritative Act C2015C00153
The exportation of goods Part VI
Entry and clearance of goods for export Division 2
Section 114
Customs Act 1901 293
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Subdivision B—Export declarations
114 Making an export declaration
(1) An export declaration is a communication to Customs in
accordance with this section of information about goods that are
intended for export.
(2) An export declaration can be communicated by document or
electronically.
(3) A documentary export declaration:
(a) can be made only by the owner of the goods concerned; and
(b) must be communicated to Customs by giving or sending it to
an officer doing duty in relation to export declarations; and
(c) must be in an approved form; and
(d) must contain such information as is required by the form; and
(e) must be signed by the person making it.
(4) An electronic export declaration must communicate such
information as is set out in an approved statement.
(5) If the information communicated to Customs in an export
declaration relating to goods adequately identifies any permission
(however it is described) that has been given for the exportation of
those goods, the identification of the permission in that information
is taken, for the purposes of any law of the Commonwealth
(including this Act), to be the production of the permission to an
officer.
(6) However, subsection (5) does not affect any power of an officer,
under this Act, to require the production of a permission referred to
in that subsection.
(7) When, in accordance with section 119D, an export declaration is
taken to have been communicated to Customs, the goods to which
the declaration relates are taken to have been entered for export.
ComLaw Authoritative Act C2015C00153
Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 114A
294 Customs Act 1901
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(8) Customs may refuse to accept or deal with an export declaration in
circumstances prescribed by the regulations.
(9) Customs must communicate a refusal to accept or deal with an
export declaration by notice given by document or electronically to
the person who made the declaration.
114A An officer may seek additional information
(1) Without limiting the information that may be required to be
included in an export declaration, if an export declaration has been
made in respect of goods, authority to deal with the goods in
accordance with the declaration may be refused until an officer
doing duty in relation to export declarations has verified particulars
of the goods shown in the declaration:
(a) by reference to information contained in commercial
documents relating to the goods that have been given to
Customs by the owner of the goods on, or at any time after,
the communication of the declaration to Customs; or
(b) by reference to information, in writing, in respect of the
goods that has been so given to Customs.
(2) If an officer doing duty in relation to export declarations believes,
on reasonable grounds, that the owner of goods to which an export
declaration relates has custody or control of commercial
documents, or has, or can obtain, information, relating to the goods
that will assist the officer to determine whether this Act has been or
is being complied with in respect of the goods, the officer may
require the owner:
(a) to deliver to the officer the commercial documents in respect
of the goods that are in the owner’s possession or under the
owner’s control (including any such documents that had
previously been delivered to an officer and had been returned
to the owner); or
(b) to deliver to the officer such information, in writing, relating
to the goods (being information of a kind specified in the
notice) as is within the knowledge of the owner or as the
owner is reasonably able to obtain.
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(3) A documentary requirement for the delivery of documents or
information in respect of an export declaration must:
(a) be communicated to the person by whom, or on whose
behalf, the declaration was communicated; and
(b) be in an approved form and contain such particulars as the
form requires.
(4) An electronic requirement for the delivery of documents or
information in respect of an export declaration must:
(a) be sent electronically to the person who made the declaration;
and
(b) communicate such particulars as are set out in an approved
statement.
(5) An officer doing duty in relation to export declarations may ask:
(a) the owner of goods in respect of which an export declaration
has been made; and
(b) if another person made the declaration on behalf of the
owner—the other person;
any questions relating to the goods.
(6) An officer doing duty in relation to export declarations may require
the owner of goods in respect of an export declaration that has been
made to verify the particulars shown in the export declaration by
making a declaration or producing documents.
(7) If:
(a) the owner of goods has been required to deliver documents or
information in relation to the goods under subsection (2); or
(b) the owner of, or person who made an export declaration in
respect of, goods has been asked a question in respect of the
goods under subsection (5); or
(c) the owner of goods has been required under subsection (6) to
verify a matter in respect of the goods;
authority to deal with the relevant goods in accordance with the
declaration must not be granted unless:
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(d) the requirement referred to in paragraph (a) has been
complied with or withdrawn; or
(e) the question referred to in paragraph (b) has been answered
or withdrawn; or
(f) the requirement referred to in paragraph (c) has been
complied with or withdrawn;
as the case requires.
(8) Subject to section 215, if a person delivers a commercial document
to an officer doing duty in relation to export declarations under this
section, the officer must deal with the document and then return it
to that person.
114B Confirming exporters
(1) A person who:
(a) proposes to make an export declaration relating to particular
goods or is likely to make, from time to time, export
declarations in relation to goods of a particular kind; and
(b) will be unable to include in the export declaration or export
declarations particular information in relation to the goods
because the information cannot be ascertained until after the
exportation of the goods;
may apply to the CEO for confirming exporter status in respect of
the information and the goods.
(2) An application under subsection (1) must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such particulars as are required by the form including
the reasons the information referred to in subsection (1)
cannot be ascertained before exportation.
(3) Where a person applies for confirming exporter status in respect of
particular information and particular goods or goods of a particular
kind, the CEO must:
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(a) if the CEO is satisfied that the information cannot be
ascertained before exportation—grant the applicant that
status by signing a notice stating:
(i) that the applicant is granted that status in respect of that
information and those goods; and
(ii) that the grant is on such conditions as are specified in
the notice; or
(b) if the CEO is not so satisfied—refuse to grant the applicant
that status by signing a notice stating that the CEO has
refused to grant the applicant that status and setting out the
reasons for the refusal.
(4) A grant of confirming exporter status has effect from the day on
which the relevant notice is signed.
(5) Without limiting the generality of the conditions to which a grant
of confirming exporter status may be subject, those conditions
must be expressed to include:
(a) a requirement that the appropriate confirming exporter status
will be specified in any export declaration relating to the
goods in respect of which the status was granted where the
confirming exporter proposes to rely on that status; and
(b) a requirement that full details of the information in respect of
which the status was granted will be provided as soon as
practicable after exportation and not later than the time the
CEO indicates in the notice granting the status; and
(c) a requirement that, if information in respect of which the
status was granted becomes, to the knowledge of the
confirming exporter, able to be ascertained before the
exportation of goods in respect of which the status was
granted, the confirming exporter will notify the CEO
forthwith.
(6) Where the CEO is satisfied that information in respect of which
confirming exporter status was granted is now able to be
ascertained before exportation, he or she must sign a notice in
writing:
(a) cancelling the confirming exporter status forthwith; or
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(b) modifying the confirming exporter status so that it no longer
relates to that information.
(7) Where a person granted a confirming exporter status in respect of
information and goods fails to comply with a condition to which
the grant is subject, the person is guilty of an offence.
Penalty: 30 penalty units.
(7A) Subsection (7) does not apply if the person has a reasonable
excuse.
(7B) Subsection (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(8) Where:
(a) a person who is a confirming exporter in respect of
information and goods of a particular kind is convicted of an
offence against subsection (7); or
(b) the CEO becomes satisfied that a person who is such a
confirming exporter has failed to comply with a condition of
a grant of confirming exporter status although no proceedings
for an offence against subsection (7) have been brought
against the person;
the CEO may:
(c) cancel that person’s status in respect of that information and
those goods; or
(d) modify that person’s status so that it no longer relates to
specified information or goods or so that the conditions to
which it is subject are altered in a specified respect;
by signing a notice stating that that status has been so cancelled or
modified and setting out the reasons for that cancellation or
modification.
(9) A cancellation or modification of the confirming exporter status of
a person has effect on the day the relevant notice was signed.
(10) The CEO must, as soon as practicable after signing a notice under
subsection (3), (6) or (8), serve a copy of the notice on the person
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concerned but a failure to do so does not alter the effect of the
notice.
Subdivision D—General
114C Authority to deal with goods entered for export
(1) If goods have been entered for export by the making of an export
declaration in respect of the goods, Customs must give an export
entry advice, in a manner and form specified in the regulations,
that constitutes either:
(a) an authority to deal with the goods to which the entry relates
in accordance with the entry; or
(b) a refusal to provide such an authority.
(2) Without limiting the generality of subsection (1), regulations
specifying the form of an export entry advice must include in the
information set out in that advice a number (the export entry
advice number) by which the advice can be identified.
(3) An authority under subsection (1) to deal with goods may be
expressed to be subject to a condition that a specified permission
for the goods to be dealt with (however it is described) be obtained
under another law of the Commonwealth.
(3A) An authority under subsection (1) to deal with goods may be
expressed to be subject to a condition that any security required
under section 16 of the Excise Act 1901 be given.
(4) If an authority under subsection (1) to deal with goods is expressed
to be subject to a condition that a specified permission be obtained,
the authority is taken not to have been given until the permission
has been obtained.
(4A) If an authority under subsection (1) to deal with goods is expressed
to be subject to a condition that any security required under
section 16 of the Excise Act 1901 be given, the authority is taken
not to have been given until the security has been given.
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(5) An officer may, at any time before goods authorised to be dealt
with in accordance with an export entry are so dealt with, cancel
the authority:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the authority is cancelled
and setting out the reasons for the cancellation; and
(ii) serving a copy of the notice on the person who made the
declaration or, if that person does not have possession of
the goods, on the person who has possession of the
goods; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person who
made the declaration, a message stating that the authority is
cancelled and setting out the reasons for the cancellation.
(6) If, at any time before goods authorised to be dealt with in
accordance with an export entry are so dealt with, an officer has
reasonable grounds to suspect that the goods have been dealt with
in contravention of a Customs-related law, the officer may suspend
the authority for a specified period:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the authority is so
suspended and setting out the reasons for the
suspension; and
(ii) serving a copy of the notice on the person who made the
declaration or, if that person does not have possession of
the goods, on the person who has possession of the
goods; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person who
made the declaration, a message stating that the authority is
so suspended and setting out the reasons for the suspension.
(7) If, during the suspension under subsection (6) of an authority, an
officer becomes satisfied that there are no longer reasonable
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grounds to suspect that the goods have been dealt with in
contravention of a Customs-related law, the officer must revoke the
suspension:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the suspension is revoked;
and
(ii) serving a copy of the notice on the person to whom the
notice of the suspension was given; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person to
whom the message notifying the suspension was sent, a
message stating that the suspension is revoked.
(8) A cancellation or suspension of an authority, or a revocation of a
suspension of an authority, has effect from the time when the
relevant notice is served or the relevant message is sent, as the case
may be.
114CA Suspension of an authority to deal with goods entered for
export in order to verify particulars of the goods
(1) An officer may, at any time before goods authorised to be dealt
with in accordance with an export entry advice are so dealt with,
suspend the authority to deal for a specified period in order to
verify particulars of the goods shown in the export declaration
made in respect of the goods:
(a) by reference to information contained in commercial
documents relating to the goods that have been given to
Customs by the owner of the goods on, or at any time after,
the communication of the declaration to Customs; or
(b) by reference to information, in writing, in respect of the
goods that has been so given to Customs.
(2) If an officer suspends under subsection (1) an authority to deal that
was given in respect of a documentary declaration:
(a) the officer must:
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(i) sign a notice that states that the authority is so
suspended and sets out the reasons for the suspension;
and
(ii) serve a copy of the notice on the person who made the
declaration or, if that person does not have possession of
the goods, on the person who has possession of the
goods; and
(b) the suspension has effect from the time when the notice is
served.
(3) If an officer suspends under subsection (1) an authority to deal that
was given in respect of an electronic declaration:
(a) the officer must send electronically, to the person who made
the declaration, a message that states that the authority is so
suspended and sets out the reasons for the suspension; and
(b) the suspension has effect from the time when the message is
sent.
114CB Revocation of the suspension of an authority to deal
(1) If an authority to deal has been suspended under
subsection 114CA(1), an officer must revoke the suspension if,
during the period of suspension, the officer verifies the particulars
of the goods shown in the export declaration made in respect of the
goods.
(2) If the revocation relates to an authority to deal that was given in
respect of a documentary declaration:
(a) the officer must:
(i) sign a notice that states that the suspension is revoked;
and
(ii) serve a copy of the notice on the person to whom the
notice of the suspension was given; and
(b) the revocation has effect from the time when the notice is
served.
(3) If the revocation relates to an authority to deal that was given in
respect of an electronic declaration:
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(a) the officer must send electronically, to the person to whom
the message notifying the suspension was sent, a message
that states that the suspension is revoked; and
(b) the revocation has effect from the time when the message is
sent.
114CC An officer may seek additional information if an authority to
deal has been suspended
Scope
(1) This section applies if an authority to deal with goods is suspended
under subsection 114CA(1) in order to verify particulars of the
goods shown in the export declaration made in respect of the
goods.
Owner may be required to deliver commercial documents or
information
(2) If an officer believes, on reasonable grounds, that the owner of the
goods has custody or control of commercial documents relating to
the goods, or has or can obtain information relating to the goods,
that will assist the officer to verify those particulars, the officer
may require the owner:
(a) to deliver to the officer the commercial documents relating to
the goods that are in the owner’s custody or control
(including any such documents that had previously been
delivered to an officer and had been returned to the owner);
or
(b) to deliver to the officer such specified information, in
writing, relating to the goods as is within the knowledge of
the owner or as the owner is reasonably able to obtain.
(3) A documentary requirement for the delivery of documents or
information relating to the goods must:
(a) be communicated to the person by whom, or on whose
behalf, the export declaration was communicated; and
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(b) be in an approved form and contain such particulars as the
form requires.
(4) An electronic requirement for the delivery of documents or
information relating to the goods must:
(a) be sent electronically to the person who made the export
declaration; and
(b) communicate such particulars as are set out in an approved
statement.
Officer may ask any questions relating to the goods
(5) An officer may ask:
(a) the owner of the goods; and
(b) if another person made the export declaration on behalf of the
owner—the other person;
any questions relating to the goods.
Owner may be required to verify the particulars
(6) An officer may require the owner of the goods to verify the
particulars shown in the export declaration by making a declaration
or producing documents.
Commercial documents must be returned
(7) Subject to section 215, if a person delivers a commercial document
to an officer under this section, the officer must deal with the
document and then return it to that person.
114D Goods to be dealt with in accordance with export entry
(1) The owner of goods in respect of which an export entry has been
communicated to Customs:
(a) must, as soon as practicable after an authority to deal with the
goods is granted, deal with the goods in accordance with the
entry; and
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(b) must not remove any of the goods from the possession of the
person to whom they are delivered or of any person to whom
they are subsequently passed in accordance with the entry
unless:
(i) the entry has been withdrawn, or withdrawn in so far as
it applies to those goods; or
(ii) a permission to move, alter or interfere with the goods
has been given under section 119AA or 119AC.
Penalty: 10 penalty units.
(2) If:
(a) excisable goods on which excise duty has not been paid have
been delivered to a place prescribed for the purposes of
paragraph 30(1)(d); and
(b) the export entry that applies to those goods is withdrawn, or
withdrawn insofar as it applies to those goods;
then, despite any implication to the contrary in subsection (1), the
goods become, on communication to Customs of the withdrawal,
goods under the Commissioner of Taxation’s control under
section 61 of the Excise Act 1901.
(3) If goods are goods on which Customs duty is payable but has not
been paid and the export entry that applies to those goods is
withdrawn, or withdrawn in so far as it applies to those goods,
then:
(a) despite any implication to the contrary in subsection (1), the
goods remain under Customs control; and
(b) the withdrawal constitutes a permission, under section 71E,
to move the goods back to the place from which they were
first moved in accordance with the entry.
114E Sending goods to a wharf or airport for export
(1) A person (the deliverer) commits an offence if the deliverer
delivers goods to a person (the deliveree) at a wharf or airport for
export and:
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(a) if the goods have been entered for export—neither of the
following applies:
(i) an authority to deal with the goods is in force and the
deliverer of the goods has, at or before the time of the
delivery, given the prescribed particulars to the
deliveree in the prescribed manner;
(ii) the goods are, or are included in a class of goods that
are, excluded by the regulations from the application of
this section and the deliverer has, at or before the time
of the delivery, given the prescribed particulars to the
deliveree in the prescribed manner; or
(b) if the goods are not required to be entered for export—the
deliverer has not, at or before the time of the delivery, given
the prescribed particulars to the deliveree in the prescribed
manner; or
(c) if the goods have not been entered for export—the deliveree
fails to enter the goods for export within the prescribed
period after the time of the delivery.
(2) For the purposes of subparagraphs (1)(a)(i) and (ii) and
paragraph (1)(b), the regulations may prescribe different particulars
according to the kind of deliverer.
(3) The penalty for an offence against subsection (1) is a penalty not
exceeding 60 penalty units.
(4) An offence against subsection (1) is an offence of strict liability.
(5) The regulations may prescribe goods, or classes of goods, that are
exempt from this section.
114F Notices to Customs by person who receives goods at a wharf or
airport for export
(1) This section applies to a person who takes delivery of goods for
export at a wharf or airport other than a wharf or airport that is, or
is included in a class of wharves or airports that is, excluded by the
regulations from the application of this section.
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(1A) The person must give notice to Customs electronically, within the
period prescribed by the regulations, stating that the person has
received the goods and giving such particulars as are required by
an approved statement.
(1B) Before the goods are removed from the wharf or airport for a
purpose other than loading them onto a ship or aircraft for export,
the person must give notice (the removal notice) to Customs
electronically:
(a) stating that the goods are to be removed; and
(b) giving such particulars as are required by an approved
statement.
If the regulations require the person to give the removal notice at
least a specified time before the removal, the person must comply
with the requirement.
(2) A person who contravenes subsection (1A) or (1B) commits an
offence punishable, on conviction, by a penalty not exceeding 60
penalty units.
(3) An offence against subsection (2) is an offence of strict liability.
(4) The regulations may prescribe goods, or classes of goods, that are
exempt from this section.
115 Goods not to be taken on board without authority to deal
(1) The owner of a ship or aircraft must not permit goods required to
be entered for export to be taken on board the ship or aircraft for
the purpose of export unless:
(a) an authority to deal with the goods is in force under
section 114C; or
(b) the goods are, or are included in a class of goods that are,
excluded by the regulations from the application of this
section.
Penalty: 60 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.
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116 What happens when goods entered for export by an export
declaration are not dealt with in accordance with the
export entry
(1) If:
(a) goods are entered for export by the making of an export
declaration in respect of the goods; and
(b) none of the goods or some only of the goods have been
exported in accordance with the entry at the end of a period
of 30 days after the intended day of exportation notified in
the entry;
the authority to deal with the goods in accordance with the entry,
so far as it relates to goods not exported before the end of the
period, is, at the end of the period, taken to have been revoked.
(2) If an authority to deal with goods entered for export is taken, under
subsection (1), to have been totally or partially revoked, the owner
of the goods must, within 7 days after the end of the period referred
to in that subsection:
(a) if the authority to deal was taken to be totally revoked—
withdraw the entry relating to the goods; and
(b) if the authority to deal was taken to be partially revoked—
amend the entry so that it relates only to the goods exported
before the end of the period.
Penalty: 60 penalty units.
(3) An offence against subsection (2) is an offence of strict liability.
(4) If the owner of goods entered for export amends the original entry
in accordance with paragraph (2)(b), the owner is, in accordance
with subsection 119C(1), taken to have withdrawn the original
entry but this Act has effect as if:
(a) the amended entry had been communicated to Customs; and
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(b) an authority to deal with the goods to which the amended
entry relates in accordance with the amended entry had been
granted under section 114C;
on the day, or the respective days, on which the original entry was
communicated and the original authority to deal was granted.
117 Security
The Collector may require the owner of any goods entered for
export and subject to the control of the Customs to give security
that the goods will be landed at the place for which they are
entered or will be otherwise accounted for to the satisfaction of the
Collector.
117AA Consolidation of certain goods for export can only occur at a
prescribed place
(1) A person must not consolidate, or take part in the consolidation of,
prescribed goods for export unless the consolidation is to be carried
out at a place prescribed by the regulations for the purposes of this
section.
Penalty: 60 penalty units.
(2) If prescribed goods are received at a place referred to in
subsection (1) for the purpose of being consolidated for export, the
person in charge of the place must give notice electronically to
Customs, within the prescribed period after the goods were
received at the place, stating that the goods were received and
setting out such particulars of the goods as are required by an
approved statement.
Penalty: 60 penalty units.
(3) The person in charge of a place referred to in subsection (1) must
not permit prescribed goods to be released from the place unless:
(a) the person has ascertained, from information made available
by Customs, that:
(i) the goods have been entered for export; and
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(ii) an authority to deal with the goods is in force; or
(b) a permission to move, alter or interfere with the goods has
been given under section 119AA or 119AC.
Penalty: 60 penalty units.
(4) If prescribed goods have been released from a place referred to in
subsection (1), the person in charge of the place must give notice
electronically to Customs, within the prescribed period after the
goods were released, stating that the goods were released and
giving particulars of the entry and authority referred to in
subsection (3) that relates to the goods.
Penalty: 60 penalty units.
(5) An offence for a contravention of this section is an offence of strict
liability.
117A Submanifests to be communicated to Customs
(1) The person in charge of the place at which the consolidation of
goods for exportation by a ship or aircraft is to be carried out must,
so as to enable the exportation, prepare and communicate
electronically to Customs a submanifest in respect of the goods.
Penalty: 60 penalty units.
(1A) An offence against subsection (1) is an offence of strict liability.
(2) A submanifest must communicate such information as is set out in
an approved statement.
(3) When a submanifest is sent to Customs, Customs must send to the
compiler of the submanifest a notice acknowledging its receipt and
giving the compiler a submanifest number for inclusion in any
outward manifest purportedly relating to the goods concerned.
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118 Certificate of Clearance
(1) The master of a ship or the pilot of an aircraft must not depart with
the ship or aircraft from any port, airport or other place in Australia
without receiving from the Collector a Certificate of Clearance in
respect of the ship or aircraft.
Penalty: 60 penalty units.
(1A) An offence against subsection (1) is an offence of strict liability.
(1B) A Certificate of Clearance in respect of a ship or aircraft may only
be granted on application under subsection (2) or (5).
(2) The master of a ship or the pilot of an aircraft may apply to the
Collector for a Certificate of Clearance in respect of the ship or
aircraft.
Note 1: See subsection (8) for application requirements.
Note 2: Section 118A sets out the requirements for granting a Certificate of
Clearance in respect of certain ships or aircraft.
(4) The master and the owner of a ship, or the pilot and the owner of
an aircraft, that is at a port, airport or other place in Australia must:
(a) severally answer questions asked by an officer relating to the
ship or aircraft and its cargo, stores and voyage; and
(b) severally produce documents requested by an officer that
relate to the ship or aircraft and its cargo; and
(c) comply with such requirements (if any) as are prescribed by
the regulations.
(5) If a Certificate of Clearance has not been given to the master of a
ship or the pilot of an aircraft within 24 hours after an application
is made by the master or pilot under subsection (2), the master or
pilot may apply to the CEO for a Certificate of Clearance. The
decision of the CEO on the application is final.
Note 1: See subsection (8) for application requirements.
Note 2: Section 118A sets out the requirements for granting a Certificate of
Clearance in respect of certain ships or aircraft.
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Division 2 Entry and clearance of goods for export
Section 118A
312 Customs Act 1901
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(6) If, after an application to the CEO for a Certificate of Clearance is
made under subsection (5), the CEO does not grant, or delays
granting, the Certificate of Clearance, the owner of the ship or
aircraft is entitled, in a court of competent jurisdiction, to recover
damages against the Commonwealth in respect of the failure to
grant, or the delay in granting, the Certificate, if the court is
satisfied that the failure or delay was without reasonable and
probable cause.
(7) Except as provided in subsection (6), an action or other proceeding
cannot be brought against the Commonwealth, or an officer of the
Commonwealth, because of the failure to grant, or because of a
delay in granting, a Certificate of Clearance.
(8) An application under subsection (2) or (5) must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form.
(9) The CEO may approve different forms for applications to be made
under subsection (2) or (5) in different circumstances, by different
kinds of masters of ships or pilots of aircraft or in respect of
different kinds of ships or aircraft.
118A Requirements for granting a Certificate of Clearance in
respect of certain ships or aircraft
(1) This section applies to a ship or aircraft of a kind specified in the
regulations.
(2) Before a Certificate of Clearance in respect of the ship or aircraft is
granted under section 118, the master or owner of the ship or the
pilot or owner of the aircraft must communicate to Customs, in
accordance with this section, an outward manifest:
(a) specifying all of the goods (other than goods prescribed for
the purposes of section 120) that are on board, or are to be
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Entry and clearance of goods for export Division 2
Section 119
Customs Act 1901 313
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loaded on board, the ship or aircraft at the port, airport or
other place in Australia; or
(b) if there are no goods of the kind to which paragraph (a)
applies—making a statement to that effect.
(3) An outward manifest may be made by document or electronically.
(4) A documentary outward manifest must:
(a) be in writing; and
(b) be in an approved form; and
(c) be communicated to Customs by sending or giving it to an
officer doing duty in respect of the clearance of ships or
aircraft; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(5) An electronic outward manifest must communicate such
information as is set out in an approved statement.
119 Communication of outward manifest to Customs
(1) If:
(aa) a ship or aircraft departs from a port, airport or other place in
Australia; and
(ab) section 118A does not apply to the ship or aircraft;
the master or owner of the ship, or the pilot or owner of the
aircraft, must communicate electronically to Customs, not later
than 3 days after the day of departure, or such time as is prescribed
in relation to the departure, an outward manifest:
(a) specifying all of the goods, other than goods prescribed for
the purposes of section 120, that were loaded on board the
ship or aircraft at the port, airport or other place; or
(b) if there were no goods of the kind to which paragraph (a)
applies that were loaded on board the ship or aircraft at the
port, airport or other place—making a statement to that
effect.
ComLaw Authoritative Act C2015C00153
Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 119AA
314 Customs Act 1901
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(2) An outward manifest must contain such information as is set out in
an approved statement.
(3) If subsection (1) is contravened in respect of a ship or aircraft, the
master and the owner of the ship, or the pilot and the owner of the
aircraft, each commit an offence punishable, on conviction, by a
penalty not exceeding 60 penalty units.
(4) An offence against subsection (3) is an offence of strict liability.
119AA Application for permission to move, alter or interfere with
goods for export
(1) This section applies to goods:
(a) that are subject to the control of Customs under
paragraph 30(1)(b), (c) or (d); and
(b) that have been entered for export; and
(c) in relation to which an authority to deal with the goods is in
force.
(2) A person may apply to Customs for permission to move, alter or
interfere with the goods in a particular way.
(3) An application under subsection (2) may be made by document or
electronically.
(3A) A documentary application must:
(a) be communicated to Customs by sending or giving it to an
officer doing duty in relation to export entries; and
(b) be in an approved form; and
(c) contain such information as is required by the form; and
(d) be signed in a manner specified in the form.
(3B) An electronic application must communicate such information as is
set out in an approved statement.
(4) The CEO may approve different forms for documentary
applications, and different statements for electronic applications,
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Entry and clearance of goods for export Division 2
Section 119AB
Customs Act 1901 315
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made under this section in different circumstances or by different
classes of persons.
(5) If an application is made under subsection (2), an officer may
direct the applicant to ensure that the goods are held in the place
where they are currently located until a decision is made on the
application.
(6) If a direction is not given under subsection (5), or a reasonable
period has elapsed since the giving of such a direction to enable the
making of an informed decision on the application, an officer must
give a message by document, or send a message electronically, to
the applicant:
(a) giving the applicant permission to move, alter or interfere
with the goods in accordance with the application either
unconditionally or subject to such conditions as are specified
in the message; or
(b) refusing the application and setting out the reasons for the
refusal.
(7) If a person moves, alters or interferes with goods otherwise than in
accordance with a relevant permission, the movement of the goods
is, for the purposes of paragraph 229(1)(g), taken not to have been
authorised by this Act.
119AB Application for permission to move, alter or interfere with
goods that are no longer for export
(1) If goods are subject to the control of Customs under
paragraph 30(1)(e), a person may apply to Customs for permission
to move, alter or interfere with the goods in a particular way.
(2) An application under subsection (1) may be made by document or
electronically.
(3) A documentary application must:
(a) be communicated to Customs by sending or giving it to an
officer doing duty in relation to export entries; and
(b) be in an approved form; and
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Division 2 Entry and clearance of goods for export
Section 119AC
316 Customs Act 1901
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(c) contain such information as is required by the form; and
(d) be signed in a manner specified in the form.
(4) An electronic application must communicate such information as is
set out in an approved statement.
(5) The CEO may approve different forms for documentary
applications, and different statements for electronic applications,
made under this section in different circumstances or by different
classes of persons.
119AC Dealing with an application for a permission to move etc.
goods that are no longer for export
(1) If an application is made under subsection 119AB(1), an officer
may direct the applicant to ensure that the goods to which the
application relates are held in the place where they are currently
located until a decision is made on the application.
(2) If a direction is not given under subsection (1) of this section, or a
reasonable period has elapsed since the giving of such a direction
to enable the making of an informed decision on the application, an
officer must give a message by document, or send a message
electronically, to the applicant:
(a) giving the applicant permission to move, alter or interfere
with the goods in accordance with the application either
unconditionally or subject to such conditions as are specified
in the message; or
(b) refusing the application and setting out the reasons for the
refusal.
(3) If a person moves, alters or interferes with goods otherwise than in
accordance with a permission under subsection (2) of this section,
the movement of the goods is, for the purposes of
paragraph 229(1)(g), taken not to have been authorised by this Act.
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Entry and clearance of goods for export Division 2
Section 119A
Customs Act 1901 317
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119A Withdrawal of entries, submanifests and manifests
(1) At any time after an export entry, a submanifest or an outward
manifest is communicated to Customs and before the goods to
which it relates are exported, a withdrawal of the entry,
submanifest or manifest may be communicated to Customs:
(a) in the case of a withdrawal of an entry that was
communicated to Customs by document—by document; or
(b) in any other case—electronically.
(2) A documentary withdrawal of an entry must:
(a) be communicated by the person by whom, or on whose
behalf, the entry was communicated; and
(b) be communicated to Customs by giving it to an officer doing
duty in relation to export entries; and
(c) be in an approved form; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(3) An electronic withdrawal of an entry, submanifest or manifest must
communicate such information as is set out in an approved
statement.
(4) A withdrawal of an entry, submanifest or manifest has effect when,
in accordance with section 119D, it is communicated to Customs.
119B Effect of withdrawal
(1) When a withdrawal of an export entry takes effect, any authority to
deal with the goods to which the entry relates is revoked.
(2) Despite the withdrawal of an entry, submanifest or manifest:
(a) a person may be prosecuted in respect of the entry,
submanifest or manifest; and
(b) a penalty may be imposed on a person who is convicted of an
offence in respect of the entry, submanifest or manifest;
as if it had not been withdrawn.
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Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 119C
318 Customs Act 1901
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(2A) Despite the withdrawal of an entry, submanifest or manifest, an
infringement notice may be given to a person in respect of the
entry, submanifest or manifest as if it had not been withdrawn.
(3) The withdrawal of a documentary entry the original of which was
sent or given to an officer does not entitle the person who
communicated it to have it returned.
119C Change of electronic entries and change of submanifests and
manifests treated as withdrawals
(1) If a person who has communicated an electronic export entry
changes information included in that entry, the person is taken, at
the time when an export entry advice is communicated in respect
of the altered entry, to have withdrawn the entry as it previously
stood.
(2) If a person who has communicated a submanifest or an outward
manifest changes information included in the submanifest or
manifest, the person is taken, at the time when an acknowledgment
of the altered submanifest or altered manifest, as the case requires,
is communicated, to have withdrawn the submanifest or manifest
as it previously stood.
119D Notification of export entries, submanifests, manifests,
withdrawals and applications
(1) For the purposes of this Act, a documentary export entry, or a
documentary withdrawal of such an entry, may be sent to an officer
referred to in subsection 114(3) or 119A(2) in any manner
prescribed and, when so sent, is taken to have been communicated
to Customs at such time, and in such circumstances, as are
prescribed.
(2) For the purposes of this Act, an electronic export entry, or an
electronic withdrawal of such an entry, or a submanifest, an
outward manifest, or a withdrawal of such a submanifest or
manifest, that is sent to Customs is taken to have been
communicated to Customs when an export entry advice or an
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Section 119E
Customs Act 1901 319
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acknowledgment of receipt of the submanifest, manifest or
withdrawal is sent to the person who sent the entry, submanifest,
manifest or withdrawal.
(3) For the purposes of this Act, a documentary application or an
electronic application under section 119AA or 119AB is taken to
have been communicated to Customs when an acknowledgment of
the application is sent or given by Customs to the person who sent
or gave the application.
119E Requirements for communicating to Customs electronically
A communication that is required or permitted by this Division to
be made to Customs electronically must:
(a) be signed by the person who makes it (see
paragraph 126DA(1)(c)); and
(b) otherwise meet the information technology requirements
determined under section 126DA.
120 Shipment of goods
The master of a ship or the pilot of an aircraft shall not suffer to be
taken on board his or her ship or aircraft any goods other than:
(a) goods which are specified or referred to in the Outward
Manifest; and
(b) goods prescribed for the purpose of this section.
Penalty: 100 penalty units.
122 Time of clearance
Except as prescribed, no Certificate of Clearance shall be granted
for any ship or aircraft unless all her inward cargo and stores shall
have been duly accounted for to the satisfaction of the Collector
nor unless all the other requirements of the law in regard to such
ship or aircraft and her inward cargo have been duly complied
with.
ComLaw Authoritative Act C2015C00153
Part VI The exportation of goods
Division 3A Examining goods for export that are not yet subject to Customs control
Section 122F
320 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 3A—Examining goods for export that are not yet
subject to Customs control
122F Object of Division
(1) The object of this Division is to confer powers on authorised
officers to enter premises and examine goods that are reasonably
believed to be intended for export.
(2) The powers are exercisable before the goods become subject to the
control of Customs and are conferred for the purpose of enabling
officers to assess whether the goods meet the requirements of a
Customs-related law relating to exports.
(3) The powers are exercisable only with the consent of the occupier
of the premises at which the goods are situated.
(4) The CEO must not authorise an officer to exercise powers under
this Division unless the CEO is satisfied that the officer is suitably
qualified, because of the officer’s abilities and experience, to
exercise those powers.
122G Occupier of premises
In this Part:
occupier of premises includes a person who is apparently in charge
of the premises.
122H Consent required to enter premises and examine goods for
export
(1) Subject to section 122J, an authorised officer may enter premises,
and exercise the powers conferred by the other sections of this
Division in or on the premises, in accordance with this section.
(2) The authorised officer must believe on reasonable grounds that
there are, or have been, in or on particular premises goods (the
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Examining goods for export that are not yet subject to Customs control Division 3A
Section 122J
Customs Act 1901 321
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export goods) that the authorised officer reasonably believes are
intended to be exported.
(3) The premises must not be a place prescribed for the purposes of
paragraph 30(1)(d) or (e), or part of such a place.
Note 1: Paragraph 30(1)(d) subjects to the control of Customs goods that are
made or prepared in, or brought to, a prescribed place for export.
Note 2: Paragraph 30(1)(e) subjects to the control of Customs goods made or
prepared in, or brought into, a prescribed place for export that are no
longer for export.
(4) The occupier of the premises must have consented in writing to the
entry of the authorised officer to the premises and the exercise of
the powers in or on the premises.
(5) Before obtaining the consent, the authorised officer must have told
the occupier that he or she could refuse consent.
(6) Before the authorised officer enters the premises or exercises any
of the powers, he or she must produce his or her identity card to the
occupier.
122J Officer must leave premises if consent withdrawn
(1) An authorised officer who has entered premises under
section 122H must leave the premises if the occupier withdraws his
or her consent.
(2) A withdrawal of a consent does not have any effect unless it is in
writing.
122K Power to search premises for export goods
The authorised officer may search the premises for the export
goods and documents relating to them.
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Part VI The exportation of goods
Division 3A Examining goods for export that are not yet subject to Customs control
Section 122L
322 Customs Act 1901
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122L Power to examine export goods
(1) While the authorised officer is in or on the premises, he or she may
inspect, examine, count, measure, weigh, gauge, test or analyse,
and take samples of, the export goods.
(2) The authorised officer may remove from the premises any samples
taken, and arrange for tests or analyses to be conducted on them
elsewhere.
122M Power to examine documents relating to export goods
The authorised officer may examine and take extracts from, or
make copies of, documents that are in or on the premises and relate
to the export goods.
122N Power to question occupier about export goods
If the authorised officer is in or on the premises because the
occupier consented to the officer’s entry, the officer may request
the occupier:
(a) to answer questions about the export goods; and
(b) to produce to the officer documents that are in or on the
premises and relate to the export goods;
but the occupier is not obliged to comply with the request.
122P Power to bring equipment to the premises
The authorised officer may bring into or onto the premises
equipment and materials for exercising a power described in
section 122K, 122L or 122M.
122Q Compensation
(1) If a person’s property is damaged as a result of an exercise of a
power under this Division, the person is entitled to compensation
of a reasonable amount payable by Customs for the damage.
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Section 122R
Customs Act 1901 323
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(2) Customs must pay the person such reasonable compensation as
Customs and the person agree on. If they fail to agree, the person
may institute proceedings in the Federal Court of Australia for such
reasonable amount of compensation as the Court determines.
(3) In determining the amount of compensation payable, regard is to
be had to whether the occupier of the premises and the employees
or agents of the occupier, if they were available at the time, had
provided any warning or guidance that was appropriate in the
circumstances.
122R Powers in this Division are additional to other powers
The powers of an authorised officer under this Division do not
limit powers under other provisions of this Act or under provisions
of other Acts.
Example: Some other provisions and Acts giving similar powers are Parts III
and XII of this Act, and the Commerce (Trade Descriptions) Act 1905
and the Export Control Act 1982.
ComLaw Authoritative Act C2015C00153
Part VI The exportation of goods
Division 4 Exportation procedures after Certificate of Clearance issued
Section 123
324 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 4—Exportation procedures after Certificate of
Clearance issued
123 Ship to bring to and aircraft to stop at boarding stations
(1) The master of every ship departing from any port shall bring his or
her ship to at a boarding station appointed for the port and by all
reasonable means facilitate boarding by the officer, and shall not
depart with his or her ship from any port with any officer on board
such ship in the discharge of his or her duty without the consent of
such officer.
Penalty: 30 penalty units.
(2) The pilot of every aircraft departing from any airport shall bring
his or her aircraft to a boarding station appointed for the port or
airport, and by all reasonable means facilitate boarding by the
officer, and shall not depart with his or her aircraft from any port or
airport with any officer on board such aircraft without the consent
of such officer.
Penalty: 30 penalty units.
(3) Subsections (1) and (2) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
124 Master or pilot to account for missing goods
(1) The master of every ship and the pilot of every aircraft after
clearance shall:
(a) on demand by an officer produce the Certificate of
Clearance;
(b) account to the satisfaction of the Collector for any goods
specified or referred to in the Outward Manifest and not on
board his or her ship or aircraft.
Penalty: 100 penalty units.
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Exportation procedures after Certificate of Clearance issued Division 4
Section 125
Customs Act 1901 325
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(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
125 Goods exported to be landed at proper destination
(1) No goods shipped for export shall be unshipped or landed except in
parts beyond the seas.
Penalty: 250 penalty units.
(2) Subsection (1) does not apply if the goods are unshipped or landed
with the permission of the Collector.
(3) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
126 Certificate of landing
If required by the CEO a certificate in such form and to be given
by such person as may be prescribed shall be produced in proof of
the due landing according to the export entry of any goods subject
to the control of the Customs, and the Collector may refuse to
allow any other goods subject to the control of the Customs to be
exported by any person who fails within a reasonable time to
produce such certificate of the landing of any such goods
previously exported by him or her or to account for such goods to
the satisfaction of the Collector.
ComLaw Authoritative Act C2015C00153
Part VI The exportation of goods
Division 4A Exportation of goods to Singapore
Section 126AA
326 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 4A—Exportation of goods to Singapore
126AA Declaration concerning exports to Singapore
The regulations may prescribe the requirements on exporters
relating to the making of declarations concerning the export of
goods to Singapore for which a preferential tariff is to be claimed.
126AB Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that
apply in relation to goods that:
(a) are exported to Singapore; and
(b) are claimed to be the produce or manufacture of Australia for
the purpose of obtaining a preferential tariff in Singapore.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such
obligations on a producer, manufacturer or exporter of goods.
126AC Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record
keeping obligations under regulations made for the purposes of
section 126AB to produce to the officer such of those records as
the officer requires.
Disclosing records to instrumentality or agency of Singapore
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Singapore, disclose any records so produced
to an instrumentality or agency of Singapore.
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The exportation of goods Part VI
Exportation of goods to Singapore Division 4A
Section 126AD
Customs Act 1901 327
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126AD Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is an exporter,
producer or manufacturer of goods that:
(a) are exported to Singapore; and
(b) are claimed to be the produce or manufacture of Australia for
the purpose of obtaining a preferential tariff in Singapore;
to answer questions in order to verify the origin of the goods.
Disclosing answers to instrumentality or agency of Singapore
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Singapore, disclose any answers to such
questions to an instrumentality or agency of Singapore.
ComLaw Authoritative Act C2015C00153
Part VI The exportation of goods
Division 4B Exportation of textile and clothing goods to the US
Section 126AE
328 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 4B—Exportation of textile and clothing goods to
the US
126AE Authorised officer may request records or ask questions
(1) If textile and clothing goods are exported to the US, an authorised
officer may request a person who:
(a) is the exporter or producer of the goods; or
(b) is involved in the transportation of the goods from Australia
to the US;
to produce particular records, or to answer questions put by the
officer, in relation to the export, production or transportation of the
goods.
(2) The person is not obliged to comply with the request.
Disclosing records or answers to US
(3) An authorised officer may disclose any records so produced, or
disclose any answers to such questions, to a US customs official
for the purpose of a matter covered by Article 4.3 of the
Agreement.
Definitions
(4) In this section:
Agreement means the Australia-United States Free Trade
Agreement done at Washington DC on 18 May 2004, as amended
from time to time.
Note: In 2004 the text of the Agreement was accessible through the website
of the Department of Foreign Affairs and Trade.
Harmonized System has the same meaning as in section 153YA.
textile and clothing goods means goods that are classified to:
(a) subheading 4202.12, 4202.22, 4202.32 or 4202.92 of
Chapter 42 of the Harmonized System; or
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The exportation of goods Part VI
Exportation of textile and clothing goods to the US Division 4B
Section 126AE
Customs Act 1901 329
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(b) any of Chapters 50 to 63 of the Harmonized System; or
(c) heading 7019 of Chapter 70 of the Harmonized System; or
(d) subheading 9409.90 of Chapter 94 of the Harmonized
System.
US means the United States of America.
US customs official means a person representing the customs
administration of the US.
ComLaw Authoritative Act C2015C00153
Part VI The exportation of goods
Division 4C Exportation of goods to Thailand
Section 126AF
330 Customs Act 1901
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Division 4C—Exportation of goods to Thailand
126AF Definitions
In this Division:
producer has the same meaning as in Division 1D of Part VIII.
Thai customs official means a person representing the customs
administration of Thailand.
126AG Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that
apply in relation to goods that:
(a) are exported to Thailand; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Thailand.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such
obligations on a producer or exporter of goods.
126AH Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record
keeping obligations under regulations made for the purposes of
section 126AG to produce to the officer such of those records as
the officer requires.
Note: Failing to produce a record when required to do so by an officer may
be an offence: see section 243SB. However, a person does not have to
produce a record if doing so would tend to incriminate the person: see
section 243SC.
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The exportation of goods Part VI
Exportation of goods to Thailand Division 4C
Section 126AI
Customs Act 1901 331
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Disclosing records to Thai customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Thailand, disclose any records so produced
to a Thai customs official.
126AI Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is an exporter or
producer of goods that:
(a) are exported to Thailand; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Thailand;
to answer questions in order to verify the origin of the goods.
Note: Failing to answer a question when required to do so by an officer may
be an offence: see section 243SA. However, a person does not have to
answer a question if doing so would tend to incriminate the person:
see section 243SC.
Disclosing answers to Thai customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Thailand, disclose any answers to such
questions to a Thai customs official.
ComLaw Authoritative Act C2015C00153
Part VI The exportation of goods
Division 4D Exportation of goods to New Zealand
Section 126AJA
332 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 4D—Exportation of goods to New Zealand
126AJA Definitions
In this Division:
manufacture means the creation of an article essentially different
from the matters or substances that go into that creation.
New Zealand customs official means a person representing the
customs administration of New Zealand.
principal manufacturer of goods means the person in Australia
who performs, or has had performed on the person’s behalf, the
last process of manufacture of the goods, where that last process
was not a restoration or renovation process such as repairing,
reconditioning, overhauling or refurbishing.
producer means a person who grows, farms, raises, breeds, mines,
harvests, fishes, traps, hunts, captures, gathers, collects, extracts,
manufactures, processes, assembles, restores or renovates goods.
126AJB Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that
apply in relation to goods that:
(a) are exported to New Zealand; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in New Zealand.
On whom obligations may be imposed
(2) Regulations made for the purposes of subsection (1) may impose
such obligations on the exporter, the principal manufacturer or a
producer of the goods.
ComLaw Authoritative Act C2015C00153
The exportation of goods Part VI
Exportation of goods to New Zealand Division 4D
Section 126AJC
Customs Act 1901 333
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
126AJC Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record
keeping obligations under regulations made for the purposes of
section 126AJB to produce to the officer such of those records as
the officer requires.
Note: Failing to produce a record when required to do so by an officer may
be an offence: see section 243SB. However, a person does not have to
produce a record if doing so would tend to incriminate the person: see
section 243SC.
Disclosing records to New Zealand customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in New Zealand, disclose any records so
produced to a New Zealand customs official.
126AJD Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is the exporter, the
principal manufacturer or a producer of goods that:
(a) are exported to New Zealand; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in New Zealand;
to answer questions in order to verify the origin of the goods.
Note: Failing to answer a question when required to do so by an officer may
be an offence: see section 243SA. However, a person does not have to
answer a question if doing so would tend to incriminate the person:
see section 243SC.
Disclosing answers to New Zealand customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in New Zealand, disclose any answers to such
questions to a New Zealand customs official.
ComLaw Authoritative Act C2015C00153
Part VI The exportation of goods
Division 4E Exportation of goods to Chile
Section 126AKA
334 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 4E—Exportation of goods to Chile
126AKA Definitions
In this Division:
Chilean customs official means a person representing the customs
administration of Chile.
producer means a person who grows, farms, raises, breeds, mines,
harvests, fishes, traps, hunts, captures, gathers, collects, extracts,
manufactures, processes or assembles goods.
126AKB Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that
apply in relation to goods that:
(a) are exported to Chile; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Chile.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such
obligations on a producer or exporter of goods.
126AKC Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record
keeping obligations under regulations made for the purposes of
section 126AKB to produce to the officer such of those records as
the officer requires.
Note: Failing to produce a record when required to do so by an officer may
be an offence: see section 243SB. However, a person does not have to
ComLaw Authoritative Act C2015C00153
The exportation of goods Part VI
Exportation of goods to Chile Division 4E
Section 126AKD
Customs Act 1901 335
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
produce a record if doing so would tend to incriminate the person: see
section 243SC.
Disclosing records to Chilean customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Chile, disclose any records so produced to a
Chilean customs official.
126AKD Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is an exporter or
producer of goods that:
(a) are exported to Chile; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Chile;
to answer questions in order to verify the origin of the goods.
Note: Failing to answer a question when required to do so by an officer may
be an offence: see section 243SA. However, a person does not have to
answer a question if doing so would tend to incriminate the person:
see section 243SC.
Disclosing answers to Chilean customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Chile, disclose any answers to such questions
to a Chilean customs official.
ComLaw Authoritative Act C2015C00153
Part VI The exportation of goods
Division 4F Exportation of goods to Malaysia
Section 126ALA
336 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 4F—Exportation of goods to Malaysia
126ALA Definitions
In this Division:
Malaysian customs official means a person representing the
customs administration of Malaysia.
producer means a person who grows, plants, mines, harvests,
farms, raises, breeds, extracts, gathers, collects, captures, fishes,
traps, hunts, manufactures, processes or assembles goods.
126ALB Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that
apply in relation to goods that:
(a) are exported to Malaysia; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Malaysia.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such
obligations on an exporter or producer of goods.
126ALC Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record
keeping obligations under regulations made for the purposes of
section 126ALB to produce to the officer such of those records as
the officer requires.
Note: Failing to produce a record when required to do so by an officer may
be an offence: see section 243SB. However, a person does not have to
ComLaw Authoritative Act C2015C00153
The exportation of goods Part VI
Exportation of goods to Malaysia Division 4F
Section 126ALD
Customs Act 1901 337
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
produce a record if doing so would tend to incriminate the person: see
section 243SC.
Disclosing records to Malaysian customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Malaysia, disclose any records so produced
to a Malaysian customs official.
126ALD Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is an exporter or
producer of goods that:
(a) are exported to Malaysia; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Malaysia;
to answer questions in order to verify the origin of the goods.
Note: Failing to answer a question when required to do so by an officer may
be an offence: see section 243SA. However, a person does not have to
answer a question if doing so would tend to incriminate the person:
see section 243SC.
Disclosing answers to Malaysian customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Malaysia, disclose any answers to such
questions to a Malaysian customs official.
ComLaw Authoritative Act C2015C00153
Part VI The exportation of goods
Division 4G Exportation of goods to Korea
Section 126AMA
338 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 4G—Exportation of goods to Korea
126AMA Definitions
In this Division:
Korea means the Republic of Korea.
Korean customs official means a person representing the customs
administration of Korea.
producer means a person who grows, mines, harvests, fishes,
breeds, raises, traps, hunts, manufactures, processes, assembles or
disassembles goods.
126AMB Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that
apply in relation to goods that:
(a) are exported to Korea; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Korea.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such
obligations on an exporter or producer of goods.
126AMC Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record
keeping obligations under regulations made for the purposes of
section 126AMB to produce to the officer such of those records as
the officer requires.
ComLaw Authoritative Act C2015C00153
The exportation of goods Part VI
Exportation of goods to Korea Division 4G
Section 126AMD
Customs Act 1901 339
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Note: Failing to produce a record when required to do so by an officer may
be an offence: see section 243SB. However, a person does not have to
produce a record if doing so would tend to incriminate the person: see
section 243SC.
Disclosing records to Korean customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Korea, disclose any records so produced to a
Korean customs official.
126AMD Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is an exporter or
producer of goods that:
(a) are exported to Korea; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Korea;
to answer questions in order to verify the origin of the goods.
Note: Failing to answer a question when required to do so by an officer may
be an offence: see section 243SA. However, a person does not have to
answer a question if doing so would tend to incriminate the person:
see section 243SC.
Disclosing answers to Korean customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Korea, disclose any answers to such
questions to a Korean customs official.
ComLaw Authoritative Act C2015C00153
Part VI The exportation of goods
Division 4H Exportation of goods to Japan
Section 126ANA
340 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 4H—Exportation of goods to Japan
126ANA Definitions
In this Division:
Japanese customs official means a person representing the
customs administration of Japan.
producer means a person who manufactures, assembles, processes,
raises, grows, breeds, mines, extracts, harvests, fishes, traps,
gathers, collects, hunts or captures goods.
126ANB Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that
apply in relation to goods that:
(a) are exported to Japan; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Japan.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such
obligations on an exporter or producer of goods.
126ANC Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record
keeping obligations under regulations made for the purposes of
section 126ANB to produce to the officer such of those records as
the officer requires.
Note: Failing to produce a record when required to do so by an officer may
be an offence: see section 243SB. However, a person does not have to
ComLaw Authoritative Act C2015C00153
The exportation of goods Part VI
Exportation of goods to Japan Division 4H
Section 126AND
Customs Act 1901 341
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
produce a record if doing so would tend to incriminate the person: see
section 243SC.
Disclosing records to Japanese customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Japan, disclose any records so produced to a
Japanese customs official.
126AND Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is an exporter or
producer of goods that:
(a) are exported to Japan; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Japan;
to answer questions in order to verify the origin of the goods.
Note: Failing to answer a question when required to do so by an officer may
be an offence: see section 243SA. However, a person does not have to
answer a question if doing so would tend to incriminate the person:
see section 243SC.
Disclosing answers to Japanese customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Japan, disclose any answers to such
questions to a Japanese customs official.
ComLaw Authoritative Act C2015C00153
Part VI The exportation of goods
Division 5 Miscellaneous
Section 126A
342 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 5—Miscellaneous
126A Export of installations
(1) Where an installation ceases to be part of Australia, the installation
and any goods on the installation at the time when it ceases to be
part of Australia shall, for the purposes of the Customs Acts, be
taken to have been exported from Australia.
(2) Where:
(a) a resources installation is taken from a place in Australia into
Australian waters for the purpose of becoming attached to the
Australian seabed; or
(b) a sea installation is taken from a place in Australia into an
adjacent area or into a coastal area for the purpose of being
installed in that area;
the installation and any goods on the installation shall not be taken,
for the purposes of the Customs Acts, to have been exported from
Australia.
126B Export of goods from installations
For the purposes of the Customs Acts, where goods are taken from
an installation that is deemed to be part of Australia under
section 5C for the purpose of being taken to a place outside
Australia, whether directly or indirectly, the goods shall be deemed
to have been exported from Australia at the time when they are so
taken from the installation.
126C Size of exporting vessel
(1) Goods subject to the control of Customs must not be exported in a
ship of less than 50 tons gross registered.
Penalty: 30 penalty units.
(2) Subsection (1) is an offence of strict liability.
ComLaw Authoritative Act C2015C00153
The exportation of goods Part VI
Miscellaneous Division 5
Section 126C
Customs Act 1901 343
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Note: For strict liability, see section 6.1 of the Criminal Code.
(3) Subsection (1) does not apply if the CEO has given written
permission for the export of the goods in that way.
ComLaw Authoritative Act C2015C00153
Part VIA Electronic communications
Section 126D
344 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Part VIA—Electronic communications
126D CEO to maintain information systems
The CEO must establish and maintain such information systems as
are necessary to enable persons to communicate electronically with
Customs.
126DA Communications standards and operation
(1) After consulting with persons likely to be affected, the CEO must
determine, and cause to be published in the Gazette:
(a) the information technology requirements that have to be met
by persons who wish to communicate with Customs
electronically; and
(c) the information technology requirements that have to be met
to satisfy a requirement that a person’s signature be given to
Customs in connection with information when the
information is communicated electronically; and
(d) the information technology requirements that have to be met
to satisfy a requirement that a document be produced to
Customs when the document is produced electronically.
(2) The CEO may:
(a) determine alternative information technology requirements
that may be used; and
(b) without limiting paragraph (a), determine different
information technology requirements that may be used in
different circumstances or by different classes of persons.
126DB Authentication of certain electronic communications
An electronic communication that is made to Customs and is
required or permitted by this Act is taken to be made by a
particular person, even though the person did not authorise the
communication, if:
ComLaw Authoritative Act C2015C00153
Electronic communications Part VIA
Section 126DC
Customs Act 1901 345
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(a) the communication meets the information technology
requirements that the CEO has determined under
section 126DA have to be met to satisfy a requirement that
the person’s signature be given to Customs in connection
with information in the communication; and
(b) the person did not notify Customs of a breach of security
relating to those information technology requirements before
the communication;
unless the person provides evidence to the contrary.
126DC Records of certain electronic communications
(1) The CEO must keep a record of each electronic communication
made as required or permitted by this Act. The CEO must keep the
record for 5 years after the communication is made.
Note: It does not matter whether the communication is made to Customs or
by Customs.
Evidentiary value of the record
(2) The record kept is admissible in proceedings under this Act.
(3) In proceedings under this Act, the record is prima facie evidence
that a particular person made the statements in the communication,
if the record purports to be a record of an electronic
communication that:
(a) was made to Customs; and
(b) met the information technology requirements that the CEO
has determined under section 126DA have to be met to
satisfy a requirement that the person’s signature be given to
Customs in connection with information in the
communication.
(4) In proceedings under this Act, the record is prima facie evidence
that Customs made the statements in the communication, if the
record purports to be a record of an electronic communication that
was made by Customs.
ComLaw Authoritative Act C2015C00153
Part VIA Electronic communications
Section 126DD
346 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
126DD Authentication, records and Electronic Transactions Act 1999
Sections 126DB and 126DC have effect despite section 15 of the
Electronic Transactions Act 1999.
126E Communication to Customs when information system is
temporarily inoperative
(1) If:
(a) an information system becomes temporarily inoperative; or
(b) an information system that has become temporarily
inoperative again becomes operative;
the CEO must cause notice of the occurrence to be given:
(c) on the website maintained by Customs; and
(d) where practicable, by email to persons who communicate
with Customs electronically.
(2) If an information system is temporarily inoperative, information
that a person could otherwise have communicated electronically to
Customs by means of the system may be communicated to
Customs in either of the following ways:
(a) if another information system by means of which the person
can communicate information to Customs is operative—
electronically by means of that other system;
(b) by document given or sent to an officer doing duty in relation
to the matter to which the information relates.
(3) If:
(a) because an information system is temporarily inoperative, a
person communicates information to an officer by document
in accordance with paragraph (2)(b); and
(b) the CEO causes notice to be given under paragraph (1)(b)
stating that the information system has again become
operative;
the person must communicate the information electronically to
Customs within 24 hours after the notice was given.
Penalty: 50 penalty units.
ComLaw Authoritative Act C2015C00153
Electronic communications Part VIA
Section 126F
Customs Act 1901 347
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
126F Payment to Customs when information system is temporarily
inoperative
(1) This section applies when a person who is liable to make a
payment to Customs and would ordinarily make the payment
electronically is unable to do so because an information system is
temporarily inoperative.
(2) The person may give an undertaking to Customs to make the
payment as soon as practicable after, and in any case not later than
24 hours after, the CEO causes notice to be given under
paragraph 126E(1)(b) stating that the information system has again
become operative.
(3) If the person is notified by Customs that the undertaking is
accepted:
(a) this Act has the effect that it would have if the payment had
been made; and
(b) the person must comply with the undertaking.
Penalty: 50 penalty units.
126G Meaning of temporarily inoperative
An information system that has become inoperative is not taken to
be temporarily inoperative for the purposes of this Part unless the
CEO is satisfied that the period for which it has been, or is likely to
be, inoperative is significant.
ComLaw Authoritative Act C2015C00153
Part VII Ships’ stores and aircraft’s stores
Section 127
348 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Part VII—Ships’ stores and aircraft’s stores
127 Use of ships’ and aircraft’s stores
(1) Ships’ stores and aircraft’s stores, whether shipped in a place
outside Australia or in Australia:
(a) shall not be unshipped or unloaded; and
(b) shall not be used before the departure of the ship or aircraft
from its last port of departure in Australia otherwise than for
the use of the passengers or crew, or for the service, of the
ship or aircraft.
Penalty: 60 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(3) Subsection (1) does not apply if the Collector has approved the
unshipping, unloading or use.
(4) An approval under subsection (3) may only be given on application
under subsection (5).
(5) The master or owner of a ship, or the pilot or owner of an aircraft,
may apply for an approval under subsection (3) in respect of the
ship or aircraft.
(6) An application under subsection (5) must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form.
(7) The CEO may approve different forms for applications to be made
under subsection (5) in different circumstances, by different kinds
of masters or owners of ships or pilots or owners of aircraft or in
respect of different kinds of ships or aircraft.
ComLaw Authoritative Act C2015C00153
Ships’ stores and aircraft’s stores Part VII
Section 128
Customs Act 1901 349
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(8) An approval given to a person under subsection (3) is subject to
any conditions specified in the approval, being conditions that, in
the opinion of the Collector, are necessary for the protection of the
revenue of the Customs or for the purpose of ensuring compliance
with the Customs Acts.
(9) A person commits an offence of strict liability if:
(a) the person is the holder of an approval under subsection (3);
and
(b) the person does an act or omits to do an act; and
(c) the act or omission breaches a condition of the approval.
Penalty for contravention of this subsection:60 penalty units.
128 Unshipment of ships’ and aircraft’s stores
Ships’ stores and aircraft’s stores which are unshipped or unloaded
with the approval of the Collector shall be entered:
(a) for home consumption; or
(b) for warehousing.
129 Ships’ and aircraft’s stores not to be taken on board without
approval
(1) The master or owner of a ship or the pilot or owner of an aircraft
may make application to a Collector for the approval of the
Collector to take ship’s stores or aircraft’s stores on board the ship
or aircraft and the Collector may grant to the master, pilot or owner
of the ship or aircraft approval to take on board such ship’s stores
or such aircraft’s stores as the Collector, having regard to the
voyage or flight to be undertaken by the ship or aircraft and to the
number of passengers and crew to be carried, determines.
Note: See subsection (5) for application requirements.
(2) Approval under the last preceding subsection may be granted
subject to the condition that the person to whom the approval is
granted complies with such requirements as are specified in the
approval, being requirements that, in the opinion of the Collector,
ComLaw Authoritative Act C2015C00153
Part VII Ships’ stores and aircraft’s stores
Section 129
350 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
are necessary for the protection of the revenue of the Customs or
for the purpose of ensuring compliance with the Customs Acts.
(3) If, in relation to any goods, a person to whom an approval has been
granted under subsection (1) fails to comply with a requirement
specified in the approval:
(a) he or she is guilty of an offence against this Act punishable,
upon conviction, by a penalty not exceeding 60 penalty units;
and
(b) if he or she failed to comply with a requirement before the
goods were placed on board the ship or aircraft—the removal
of the goods for the purpose of placing the goods on board
the ship or aircraft shall, for the purposes of
paragraph 229(1)(g), be deemed not to have been authorized
by this Act.
(3A) Subsection (3) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(4) Ship’s stores or aircraft’s stores taken on board a ship or aircraft
otherwise than in accordance with an approval granted under
subsection (1) shall, notwithstanding that the goods are taken on
board by authority of an entry under this Act, be deemed, for the
purposes, to be prohibited exports.
(5) An application under subsection (1) must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form.
(6) The CEO may approve different forms for applications to be made
under subsection (1) in different circumstances, by different kinds
of masters or owners of ships or pilots or owners of aircraft or in
respect of different kinds of ships or aircraft.
ComLaw Authoritative Act C2015C00153
Ships’ stores and aircraft’s stores Part VII
Section 130
Customs Act 1901 351
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
130 Ship’s and aircraft’s stores exempt from duty
Except as provided by the regulations, ship’s stores and aircraft’s
stores are not liable to duties of Customs.
130A Entry not required for ship’s or aircraft’s stores
Goods consisting of ship’s stores or aircraft’s stores, other than
goods of a prescribed kind, may be taken on board a ship or aircraft
in accordance with an approval granted under section 129
notwithstanding that an entry has not been made in respect of the
goods authorizing the removal of the goods to the ship or aircraft
and duty has not been paid on the goods.
130B Payment of duty on ship’s or aircraft’s stores
(1) Where duty is payable on goods taken on board a ship as ship’s
stores, or on board an aircraft as aircraft’s stores, in accordance
with an approval granted under section 129 without duty having
been paid on the goods, the duty shall, on demand for payment of
the duty being made by a Collector to the master or owner of the
ship or to the pilot or owner of the aircraft, be paid as if the goods
had been entered for home consumption on the day on which the
demand was made.
(2) The master or owner of a ship, if so directed by an officer, must
give to a Collector a return, in accordance with the approved form,
relating to the ship’s stores of the ship and to goods taken on board
the ship as ship’s stores.
(2AA) The return referred to in subsection (2) must include details of any:
(a) drugs that are prohibited imports; and
(b) firearms; and
(c) ammunition;
that are ship’s stores of the ship or have been taken on board the
ship as ship’s stores.
(2A) The owner of an aircraft, or, if so directed by an officer, the pilot of
an aircraft, shall:
ComLaw Authoritative Act C2015C00153
Part VII Ships’ stores and aircraft’s stores
Section 130C
352 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(a) whenever so directed by an officer, give to a Collector
particulars of:
(i) the prescribed aircraft’s stores of the aircraft; and
(ii) goods taken on board the aircraft as prescribed aircraft’s
stores; and
(b) immediately before the departure of the aircraft from
Australia, give to a Collector a return, in accordance with the
prescribed form, relating to drugs that are prohibited imports
and:
(i) are aircraft’s stores of the aircraft; or
(ii) have been taken on board the aircraft as aircraft’s stores.
(3) A person who fails to comply with a direction under subsection (2)
or (2A) is guilty of an offence punishable upon conviction by a
penalty not exceeding 60 penalty units.
(3A) Subsection (3) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(4) In subsection (2A), prescribed aircraft’s stores means prescribed
aircraft’s stores within the meaning of section 129.
130C Interpretation
In this Part:
aircraft does not include:
(a) an aircraft that is not currently engaged in making
international flights; or
(b) an aircraft that is currently engaged in making international
flights but is about to make a flight other than an
international flight.
aircraft’s stores means stores for the use of the passengers or crew
of an aircraft, or for the service of an aircraft.
international flight, in relation to an aircraft, means a flight,
whether direct or indirect, between:
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(a) a place in Australia from which the aircraft takes off and a
place outside Australia at which the aircraft lands or is
intended to land; or
(b) a place outside Australia from which the aircraft takes off
and a place in Australia at which the aircraft lands.
international voyage, in relation to a ship, means a voyage,
whether direct or indirect, between a place in Australia and a place
outside Australia.
ship does not include:
(a) a ship that is not currently engaged in making international
voyages; or
(b) a ship that is currently engaged in making international
voyages but is about to make a voyage other than an
international voyage.
ship’s stores means stores for the use of the passengers or crew of
a ship, or for the service of a ship.
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Part VIII The duties
Division 1 The payment and computation of duties generally
Section 131A
354 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Part VIII—The duties
Division 1—The payment and computation of duties
generally
131A Fish caught by Australian ships
(1) Fish and other goods the produce of the sea which are caught or
gathered by a ship which:
(a) is registered in Australia; and
(b) was fitted out for the voyage during which those fish or
goods were caught or gathered at a port or place in Australia;
shall not, when brought into Australia by that ship, or by a tender
(which is registered in Australia) of that ship, be liable to any duty
of Customs, or be subject to the control of the Customs.
131AA Special provisions for goods taken to Joint Petroleum
Development Area
(1) Goods taken out of Australia for the purpose of being taken to a
resources installation in the Joint Petroleum Development Area and
there used for a purpose related to petroleum activities are not
liable to any duty of Customs in relation to the taking of the goods
out of Australia.
(2) Goods brought into Australia for the purpose of being taken to a
resources installation in the Joint Petroleum Development Area and
there used for a purpose related to petroleum activities are not
liable to any duty of Customs in relation to the bringing of the
goods into Australia.
(3) In this section:
petroleum activities has the same meaning as in the Treaty (within
the meaning of the Petroleum (Timor Sea Treaty) Act 2003).
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Section 131B
Customs Act 1901 355
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131B Liability of Commonwealth authorities to pay duties of
Customs
(1) Subject to subsection (2), to the extent that, but for this section, an
Act (whether enacted before, on or after 1 July 1987) would:
(a) exempt a particular Commonwealth authority from liability
to pay duties of Customs; or
(b) exempt a person from liability to pay duties of Customs in
relation to goods for use by a particular Commonwealth
authority;
then, by force of this section, the exemption has no effect.
(2) Subsection (1) does not apply to an exemption if:
(a) the provision containing the exemption is enacted after
30 June 1987; and
(b) the exemption expressly refers to duties of Customs
(however described).
132 Rate of import duty
(1) Subject to this section and to sections 105C and 132B, the rate of
any import duty payable on goods is the rate of the duty in force
when the goods are entered for home consumption.
(2) Where goods are entered for home consumption more than once
before import duty is paid on them, the rate at which the import
duty is payable is the rate of the duty in force when the goods were
first entered for home consumption.
(3) For the purposes of this section, if an entry for home consumption
in respect of goods is withdrawn under section 71F and the goods
are subsequently entered for warehousing, the entry for home
consumption is to be disregarded.
(4) The rate of any import duty on goods about which the owner, or a
person acting on behalf of the owner, is required by section 71 to
provide information is the rate of the duty in force at the later of
the following times (or either of them if they are the same):
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356 Customs Act 1901
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(a) the time when the information is provided;
(b) the time when the goods arrive in Australia.
(5) The rate of any import duty on goods:
(a) that are goods of a kind referred to in paragraph 68(1)(e); and
(b) about which neither the owner, nor any person acting on
behalf of the owner, is required to provide information;
is the rate of duty in force at the time when the goods arrive in
Australia.
132AA When import duty must be paid
General rule
(1) Import duty payable on goods described in an item of the following
table must be paid by the time indicated in the item. Import duty on
goods covered by both items 1 and 2 is payable by the time
indicated in item 2.
When import duty must be paid
Item Description of goods Time by which duty on goods must be paid
1 Goods entered for home
consumption
Time of entry of the goods for home
consumption
2 Goods prescribed by the
regulations and entered for
home consumption
Time worked out under the regulations made
for the purposes of this item
3 Goods about which the
owner, or a person acting
on behalf of the owner, is
required by section 71 to
provide information
When the information is provided, or when the
goods arrive in Australia, whichever is later
4 Goods of a kind referred to
in paragraph 68(1)(e) that
are not covered by item 3
Time of delivery of the goods into home
consumption
Note: The regulations may prescribe goods by reference to classes, and may
provide for different times for payment for different classes of goods.
See subsection 33(3A) of the Acts Interpretation Act 1901.
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Section 132A
Customs Act 1901 357
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Regulations prescribing goods
(2) For the purposes of subsection (1), goods may be prescribed by
reference to a class identified by reference to characteristics or
actions of the persons importing goods in the class. This does not
limit the ways in which goods may be prescribed.
Regulations setting time for payment of duty
(3) For the purposes of subsection (1), the regulations may provide for
the time by which import duty must be paid to be worked out by
reference to a time specified by the CEO. This does not limit the
ways in which the regulations may provide for working out that
time.
Exceptions to this section
(4) Subsection (1) has effect subject to the provisions listed in column
2 of the following table:
Exceptions to this section
Column 1
Item
Column 2
Provisions
Column 3
Subject
1 paragraphs
69(8)(h) and
70(7)(b)
payment of duty on certain goods delivered into home
consumption without entry for home consumption
3 section 162A temporary importation of goods without paying duty
132A Prepayment of duty
Where, before goods are entered for home consumption, an amount
is paid to a Collector in respect of duty that may become payable in
respect of the goods, the amount shall, upon the goods being
entered for home consumption, be deemed, for the purposes of this
Act, to be an amount of duty paid in respect of the goods.
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Division 1 The payment and computation of duties generally
Section 132B
358 Customs Act 1901
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132B Declared period quotas—effect on rates of import duty
(1) If at any time the CEO is of the opinion that, for the reason that
persons are anticipating, or may anticipate, an increase in the rate
of duty applicable to goods of a particular kind, the quantity of
goods of that kind that may be entered for home consumption
during a period is likely to be greater than it would otherwise be,
the CEO may, by notice published in the Gazette, declare that that
period is, for the purposes of this section, a declared period with
respect to goods of that kind.
(2) The CEO shall, in a notice under subsection (1) declaring that a
period is a declared period for the purposes of this section, specify
in the notice another period being a period ending before the
commencement of the declared period, as the base period in
relation to the declared period.
(3) Where the CEO makes a declaration under subsection (1)
specifying a declared period in respect of goods of any kind, he or
she may, in respect of that kind of goods, or goods of a kind
included in that kind of goods, make an order in writing (in this
Act referred to as a quota order) applicable to a person specified in
the order, being an order that states that the person’s quota, for the
declared period, in respect of goods of the kind to which the order
relates is such quantity as is specified in the order or is nil, and,
subject to subsection (4) of this section, the order comes into force
forthwith.
(4) Where, during a declared period, a person enters goods for home
consumption, being goods of a kind in respect of which there is no
quota order in force that is applicable to that person for the
declared period, the CEO may, before authority to deal with the
goods is given under section 71C and whether or not the declared
period has expired, make, under subsection (3), a quota order that
is applicable to that person for that declared period in respect of
goods of that kind, and a quota order so made shall, unless the
contrary intention appears in the order, be deemed to have come
into force immediately before the time of entry of the goods.
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Section 132B
Customs Act 1901 359
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(5) In making a quota order under subsection (3), or revoking or
varying a quota order under section 132C, with respect to a person,
the CEO shall have regard to the quantity of goods (if any) of the
kind to which the order relates that, at any time or times during the
period that is the base period with respect to the declared period to
which the order relates or during any other period that the CEO
considers relevant, the person has entered for home consumption,
and to such other matters as the CEO considers relevant.
(6) If:
(a) at any time during a declared period, a person has entered
any goods (in this section referred to as the relevant goods)
for home consumption, being goods of a kind in respect of
which there is in force at the time of entry of the goods a
quota order that states that the person’s quota in respect of
goods of that kind is a quantity specified in the order;
(b) the quantity of the relevant goods so entered, together with
goods (if any) of that kind previously entered for home
consumption by the person during the declared period,
exceeds the quota; and
(c) the amount of import duty paid or payable on the relevant
goods at the rate of duty in force at the time of entry of the
goods is less than the amount of duty applicable to those
goods in accordance with the rate of duty in force on the day
immediately following the last day of the declared period;
the rate of import duty payable on the relevant goods, or on so
much of the relevant goods as, together with goods (if any) of that
kind previously entered for home consumption by the person
during the declared period, exceeds the quota, is the rate of duty in
force on the day immediately following the last day of the declared
period.
(7) If:
(a) at any time during a declared period, a person has entered
any goods for home consumption, being goods of a kind in
respect of which there is in force at the time of entry of the
goods a quota order that states that the person’s quota in
respect of goods of that kind is nil; and
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Division 1 The payment and computation of duties generally
Section 132C
360 Customs Act 1901
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(b) the amount of import duty paid or payable on those goods at
the rate of duty in force at the time of entry of the goods is
less than the amount of duty applicable to those goods in
accordance with the rate of duty in force on the day
immediately following the last day of the declared period;
the rate of import duty payable on the goods is the rate of duty in
force on the day immediately following the last day of the declared
period.
(8) Where at any time during a declared period, a person enters any
goods for home consumption, being goods of a kind in respect of
which there is in force at the time of entry of the goods a quota
order that is applicable to that person for the declared period, the
Customs shall have the right, before authority to deal with the
goods is given under section 71C, in addition to requiring import
duty to be paid on the goods at the rate in force at that time of entry
of the goods, to require and take, for the protection of the revenue
of the Customs in relation to any additional amount of duty that
may become payable on the goods, or on a part of the goods, by
virtue of the operation of subsection (6) or (7), security by way of
cash deposit of an amount equal to the amount of duty payable on
the goods, or on that part of the goods, at the rate in force at the
time of entry of the goods.
132C Revocation and variation of quota orders
(1) The CEO may, by writing under his or her hand, revoke or vary a
quota order at any time before the expiration of the declared period
to which the quota order relates.
(2) Where a quota order is revoked by the CEO under this section, the
revocation shall be deemed to have taken effect on the day on
which the order came into force.
(3) The revocation of a quota order under this section does not prevent
the making of a further quota order that is applicable to the person
to whom the revoked quota order was applicable and that has effect
with respect to the declared period in respect of which the revoked
quota order had effect, whether or not the kind of goods to which
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Section 132D
Customs Act 1901 361
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the further quota order relates is the same as the kind of goods to
which the revoked quota order related.
(4) Subject to subsection (5), a variation of a quota order under this
section shall, for the purposes of section 132B, be deemed to have
had effect on and from the day on which the quota order came into
force.
(5) Where:
(a) a quota order applicable to a person states that the person’s
quota in respect of goods of the kind to which the order
relates is a quantity specified in the order; and
(b) the CEO varies the order in such a way that the order
specifies a lesser quantity or states that the person’s quota is
nil;
the variation has effect on and from the day on which it is made.
132D Service of quota orders etc.
The CEO shall, as soon as practicable after he or she makes a quota
order or revokes or varies a quota order, cause a copy of the quota
order or of the revocation or variation, as the case may be, to be
served on the person to whom the quota order is applicable.
133 Export duties
(1) All export duties shall be finally payable at the rate in force when
the goods are actually exported but in the first instance payment
shall be made by the owner to the Collector at the rate in force
when the goods are entered for export.
(2) Duty imposed on coal by the Customs Tariff (Coal Export Duty)
Act 1975 shall be payable at the rate in force when the coal is
exported and shall be paid before the coal is exported or within
such further period as the Collector allows.
(5) Duty imposed on Alligator Rivers Region uranium concentrate by
the Customs Tariff (Uranium Concentrate Export Duty) Act 1980
shall be payable at the rate in force when that concentrate is
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Section 134
362 Customs Act 1901
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exported and shall be paid before that concentrate is exported or
within such further period as the Collector allows.
134 Weights and measures
Where duties are imposed according to weight or measure the
weight or measurement of the goods shall be ascertained according
to the standard weights and measures by law established.
135 Proportion
Where duties are imposed according to a specified quantity weight
size or value the duties shall apply in proportion to any greater or
lesser quantity weight size or value.
136 Manner of fixing duty
Whenever goods (other than beer that is entered for home
consumption after 31 January 1989) are sold or prepared for sale as
or are reputed to be of a size or quantity greater than their actual
size or quantity duties shall be charged according to such
first-mentioned size or quantity.
137 Manner of determining volumes of, and fixing duty on, beer
(1) For the purposes of the Customs Acts in their application to beer
that is entered for home consumption after 31 January 1989 in a
bulk container, the container in which the beer is packaged shall be
treated as containing:
(a) if the volume of the contents of the container is nominated
for the purpose of the entry, the beer is entered before 1 July
1991 and the actual volume of the contents of the container
does not exceed 101.5% of the nominated volume—the
nominated volume;
(b) if the volume of the contents of the container is nominated
for the purpose of the entry, the beer is entered before 1 July
1991 and the actual volume of the contents of the container
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Section 137
Customs Act 1901 363
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exceeds 101.5% of the nominated volume—a volume equal
to the sum of:
(i) the nominated volume; and
(ii) the volume by which the actual volume of the contents
of the container exceeds 101.5% of the nominated
volume;
(c) if the volume of the contents of the container is nominated
for the purpose of the entry, the beer is entered after 30 June
1991 and the actual volume of the contents of the container
does not exceed 101% of the nominated volume—the
nominated volume;
(d) if the volume of the contents of the container is nominated
for the purpose of the entry, the beer is entered after 30 June
1991 and the actual volume of the contents of the container
exceeds 101% of the nominated volume—a volume equal to
the sum of:
(i) the nominated volume; and
(ii) the volume by which the actual volume of the contents
of the container exceeds 101% of the nominated
volume; or
(e) if the volume of the contents of the container is not
nominated for the purpose of the entry—the actual volume of
the contents of the container;
and duty on beer so entered shall be fixed accordingly.
(2) For the purposes of the application of the Customs Acts in their
application to beer that is entered for home consumption after
31 January 1989 in a container other than a bulk container, the
container in which the beer is packaged shall be treated as
containing:
(a) if the volume of the contents of the container is indicated on
a label printed on, or attached to, the container and the actual
volume of the contents of the container does not exceed
101.5% of the volume so indicated—the volume so
indicated;
(b) if the volume of the contents of the container is indicated on
a label printed on, or attached to, the container and the actual
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Section 142
364 Customs Act 1901
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volume of the contents of the container exceeds 101.5% of
the volume so indicated—a volume equal to the sum of:
(i) the volume so indicated; and
(ii) the volume by which the actual volume of the contents
of the container exceeds 101.5% of the volume so
indicated; or
(c) if the volume of the contents of the container is not indicated
on a label printed on, or attached to, the container—the actual
volume of the contents of the container;
and duty on beer so entered shall be fixed accordingly.
(3) In determining, for the purposes of this section, the volume of the
contents of containers entered for home consumption, the Customs
is not required to take a measurement of the contents of each
container so entered but may employ such methods of sampling as
are approved in writing by the CEO for the purpose.
(4) In this section:
bulk container, in relation to beer, means a container that has the
capacity to have packaged in it more than 2 litres of beer.
container, in relation to beer, includes a bottle, can or any other
article capable of holding liquids.
142 Measurement for duty
Goods charged with duty by measurement shall at the expense of
the owner be heaped piled sorted framed or otherwise placed in
such manner as the Collector may require to enable measurement
and account thereof to be taken; and in all cases where the same
are measured in bulk the measurement shall be taken to the full
extent of the heap or pile.
145 Value of goods sold
When the duty on any goods sold at any Collector’s sale shall be
ad valorem the value of such goods shall if approved by the
Collector be taken to be the value as shown by the sale.
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Section 148
Customs Act 1901 365
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148 Derelict goods dutiable
All goods derelict flotsam jetsam or lagan or landed saved or
coming ashore from any wreck or sold as droits of Admiralty shall
be charged with duty as if imported in the ordinary course.
149 Duty on goods in report of cargo that are not produced or
landed
(1) If any dutiable goods which are included in the report of any ship
or aircraft are not produced to the officer the master or owner of
the ship or the pilot or owner of the aircraft shall on demand by the
Collector pay the duty thereon as estimated by the Collector unless
the goods are accounted for to the satisfaction of the Collector.
(2) For the purposes of sections 132 and 132AA, goods to which
subsection (1) of this section applies that have not been entered for
home consumption shall be taken to have been entered for home
consumption on the day on which the demand for duty on the
goods is made.
150 Samples
Small samples of the bulk of any goods subject to the control of the
Customs may, with the approval of a Collector, be delivered free of
duty.
152 Alterations to agreements where duty altered
(1) If after any agreement is made for the sale or delivery of goods
duty paid any alteration takes place in the duty collected affecting
such goods before they are entered for home consumption, or for
export, as the case may be, then in the absence of express written
provision to the contrary the agreement shall be altered as follows:
(a) In the event of the alteration being a new or increased duty
the seller after payment of the new or increased duty may add
the difference caused by the alteration to the agreed price.
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Section 152
366 Customs Act 1901
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(b) In the event of the alteration being the abolition or reduction
of duty the purchaser may deduct the difference caused by
the alteration from the agreed price.
(c) Any refund or payment of increased duty resulting from the
alteration not being finally adopted shall be allowed between
the parties as the case may require.
(2) Subsection (1) does not apply in relation to duty imposed by the
Customs Tariff (Coal Export Duty) Act 1975.
(3) Subsection (1) does not apply in relation to duty imposed by the
Customs Tariff (Uranium Concentrate Export Duty) Act 1980.
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The duties Part VIII
Calculation of duty on certain alcoholic beverages Division 1AA
Section 153AA
Customs Act 1901 367
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 1AA—Calculation of duty on certain alcoholic
beverages
153AA Meaning of alcoholic beverage
In this Division:
alcoholic beverage has the meaning given by the regulations.
153AB Customs duty to be paid according to labelled alcoholic
strength of prescribed alcoholic beverages
(1) If:
(a) an alcoholic beverage is entered for home consumption or
delivered into home consumption in accordance with a
permission given under section 69; and
(b) the percentage by volume of the alcoholic content of the
beverage indicated on the beverage’s label exceeds the actual
percentage by volume of the alcoholic content of the
beverage;
customs duty is to be charged according to the percentage by
volume of alcoholic content indicated on the label.
(2) If:
(a) an alcoholic beverage is entered for or delivered into home
consumption in a labelled form and an unlabelled form; and
(b) subsection (1) applies to the beverage in its labelled form;
then subsection (1) applies to the beverage in its unlabelled form as
if it had been labelled and the label had indicated the same
percentage by volume of alcoholic content as is indicated on the
beverage in its labelled form.
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Part VIII The duties
Division 1AA Calculation of duty on certain alcoholic beverages
Section 153AC
368 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
153AC Rules for working out strength of prescribed alcoholic
beverages
(1) The CEO may, by instrument in writing, determine, in relation to
an alcoholic beverage included in a class of alcoholic beverages,
rules for working out the percentage by volume of alcohol in the
beverage.
(2) Without limiting the generality of subsection (1), rules determined
by the CEO for working out the percentage by volume of alcohol
in an alcoholic beverage:
(a) may specify sampling methods; and
(b) may, for the purposes of working out the customs duty
payable, permit minor variations between the nominated or
labelled volume of alcohol in the beverage and the actual
volume of alcohol in the beverage so as to provide for
unavoidable variations directly attributable to the
manufacturing process.
(3) The CEO may make different determinations for alcoholic
beverages included in different classes of alcoholic beverages.
(4) A determination applicable to an alcoholic beverage included in a
class of alcoholic beverages applies only to an alcoholic beverage
in that class that is entered for, or delivered into, home
consumption on or after the making of the determination.
(5) The CEO makes a determination public:
(a) by publishing it; and
(b) by publishing notice of it in the Gazette.
(6) The notice in the Gazette must include a brief description of the
contents of the determination.
(7) The determination is made at the later of the time when it is
published and the time when notice of it is published in the
Gazette.
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Section 153AD
Customs Act 1901 369
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153AD Obscuration
If, in the opinion of the Collector, the strength of any spirits cannot
immediately be accurately ascertained by application of the rules
(if any) made for that purpose under section 153AC, the strength
may be ascertained after distillation or in any prescribed manner.
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Part VIII The duties
Division 1A Rules of origin of preference claim goods
Section 153A
370 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 1A—Rules of origin of preference claim goods
153A Purpose of Division
(1) The purpose of this Division is to set out rules for determining
whether goods are the produce or manufacture:
(a) of a particular country other than Australia; or
(b) of a Developing Country but not of a particular Developing
Country.
(2) Goods are not the produce or manufacture of a country other than
Australia unless, under the rules as so set out, they are its produce
or manufacture.
153B Definitions
In this Division:
allowable factory cost, in relation to preference claim goods and to
the factory at which the last process of their manufacture was
performed, means the sum of:
(a) the allowable expenditure of the factory on materials in
respect of the goods worked out under section 153D; and
(b) the allowable expenditure of the factory on labour in respect
of the goods worked out under section 153F; and
(c) the allowable expenditure of the factory on overheads in
respect of the goods worked out under section 153G.
Developing Country has the same meaning as in the Customs
Tariff Act 1995.
factory, in relation to preference claim goods, means:
(a) if the goods are claimed to be the manufacture of a particular
preference country—the place in that country where the last
process in the manufacture of the goods was performed; and
(b) if the goods are claimed to be the manufacture of a
preference country that is a Developing Country but not a
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Section 153B
Customs Act 1901 371
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particular Developing Country—the place in Papua New
Guinea or in a Forum Island Country where the last process
in the manufacture of the goods was performed.
Forum Island Country has the same meaning as in the Customs
Tariff Act 1995.
inner container includes any container into which preference
claim goods are packed, other than a shipping or airline container,
pallet or other similar article.
Least Developed Country has the same meaning as in the Customs
Tariff Act 1995.
manufacturer, in relation to preference claim goods, means the
person undertaking the last process in their manufacture.
materials, in relation to preference claim goods, means:
(a) if the goods are unmanufactured raw products—those
products; and
(b) if the goods are manufactured goods—all matter or
substances used or consumed in the manufacture of the goods
(other than that matter or those substances that are treated as
overheads); and
(c) in either case—the inner containers in which the goods are
packed.
person includes partnerships and unincorporated associations.
preference claim goods means goods that are claimed, when they
are entered for home consumption, to be the produce or
manufacture of a preference country.
preference country has the same meaning as in the Customs Tariff
Act 1995.
qualifying area, in relation to particular preference claim goods,
means:
(b) if the goods are claimed to be the manufacture of Canada—
Canada and Australia; or
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Division 1A Rules of origin of preference claim goods
Section 153C
372 Customs Act 1901
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(c) if the goods are claimed to be the manufacture of Papua New
Guinea—Papua New Guinea, the Forum Island Countries,
New Zealand and Australia; or
(d) if the goods are claimed to be the manufacture of a Forum
Island Country—the Forum Island Countries, Papua New
Guinea, New Zealand and Australia; or
(e) if the goods are claimed to be the manufacture of a particular
Developing Country—the Developing Country, Papua New
Guinea, the Forum Island Countries, the other Developing
Countries and Australia; or
(f) if the goods are claimed to be the manufacture of a
Developing Country but not a particular Developing
Country—Papua New Guinea, the Forum Island Countries,
the Developing Countries and Australia; or
(fa) if goods are claimed to be the manufacture of a Least
Developed Country—the Developing Countries, the Forum
Island Countries and Australia; or
(g) if the goods are claimed to be the manufacture of a country
that is not a preference country—that country and Australia.
total factory cost, in relation to preference claim goods, means the
sum of:
(a) the total expenditure of the factory on materials in respect of
the goods, worked out under section 153C; and
(b) the allowable expenditure of the factory on labour in respect
of the goods, worked out under section 153F; and
(c) the allowable expenditure of the factory on overheads in
respect of the goods, worked out under section 153G.
153C Total expenditure of factory on materials
The total expenditure of a factory on materials in respect of
preference claim goods is the cost to the manufacturer of the
materials in the form they are received at the factory, worked out
under section 153E.
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Section 153D
Customs Act 1901 373
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153D Allowable expenditure of factory on materials
General rule for determining allowable expenditure of a factory on
materials
(1) Subject to the exceptions set out in this section, the allowable
expenditure of a factory on materials in respect of preference claim
goods is the cost to the manufacturer of those materials in the form
they are received at the factory, worked out under section 153E.
Goods wholly or partly manufactured from materials imported
from outside the qualifying area
(2) If:
(a) preference claim goods (other than goods wholly
manufactured from unmanufactured raw products) are
manufactured, in whole or in part, from particular materials;
and
(b) those particular materials, in the form they are received at the
factory, are imported from a country outside the qualifying
area;
there is no allowable expenditure of the factory on those particular
materials.
Goods claimed to be the manufacture of a Least Developed
Country—special rule
(2A) If:
(a) goods claimed to be the manufacture of a Least Developed
Country contain materials that, in the form they were
received by the factory, were manufactured or produced in
Developing Countries that are not Least Developed
Countries; and
(b) the allowable expenditure of the factory on those materials in
aggregate would, but for this subsection, exceed 25% of the
total factory cost of the goods;
that allowable expenditure on those materials is taken to be 25% of
the total factory cost of the goods.
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Division 1A Rules of origin of preference claim goods
Section 153D
374 Customs Act 1901
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Inland freight rule
(3) If:
(a) preference claim goods are manufactured, in whole or in part,
from particular materials; and
(b) the preference country is Papua New Guinea or a Forum
Island Country; and
(ba) the goods are claimed to be the manufacture of Papua New
Guinea or a Forum Island Country; and
(c) those particular materials:
(i) were imported into the preference country from a
country outside the qualifying area; or
(ii) incorporate other materials (contributing materials)
imported into the preference country from a country
outside the qualifying area;
then, despite subsection (2), the allowable expenditure of the
factory on those particular materials includes:
(d) the cartage of those particular materials; or
(e) the part of the cost of those particular materials that is
attributable to the cartage of those contributing materials;
from the port or airport in the preference country where those
particular materials or contributing materials are first landed to the
factory or to the plant where they are processed or first processed.
Goods wholly or partly manufactured from materials imported
from outside the qualifying area—intervening manufacture
(4) If:
(a) preference claim goods are manufactured, in whole or in part,
from particular materials; and
(b) other materials (contributing materials) have been
incorporated in those particular materials; and
(c) those contributing materials were imported into a country in
the qualifying area from a country outside the qualifying
area; and
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Section 153D
Customs Act 1901 375
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(d) after their importation and to achieve that incorporation,
those contributing materials have been subjected to a process
of manufacture, or a series of processes of manufacture, in
the qualifying area without any intervening exportation to a
country outside that area;
the allowable expenditure of the factory on those particular
materials in the form they are received at the factory does not
include any part of the cost of those particular materials to the
manufacturer, worked out under section 153E, that is attributable
to the cost of those contributing materials in the form in which the
contributing materials were received by the person who subjected
them to their first manufacturing process in the qualifying area
after importation.
Intervening export of contributing materials
(5) If contributing materials within the meaning of subsection (4) are,
after their importation into a country in the qualifying area and
before their incorporation into the particular materials from which
preference claim goods are manufactured, subsequently exported to
a country outside that area, then, on their reimportation into a
country in the qualifying area, subsection (2) or (4), as the case
requires, applies as if that subsequent reimportation were the only
importation of those materials.
(6A) If:
(a) goods claimed to be the manufacture of Papua New Guinea
or a particular Forum Island Country are manufactured, in
whole or in part, from particular materials; and
(b) if the qualifying area for that country consisted only of that
country and Australia—under subsection (4), the allowable
expenditure of the factory on those particular materials, after
excluding any costs required to be excluded under
subsection (4), would be at least 50% of the total expenditure
of the factory on those particular materials worked out in
accordance with section 153C;
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Division 1A Rules of origin of preference claim goods
Section 153E
376 Customs Act 1901
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then, despite subsection (4), the allowable expenditure of the
factory on those particular materials is taken to be that total
expenditure.
Waste or scrap
(7) If:
(a) materials are imported into a country; and
(b) the subjecting of those materials to a process of manufacture
gives rise to waste or scrap; and
(c) that waste or scrap is fit only for the recovery of raw
materials;
any raw materials that are so recovered in that country are to be
treated, for the purposes of this section, as if they were
unmanufactured raw products of that country.
Transhipment
(8) If, in the course of their exportation from one country to another
country, materials are transhipped, that transhipment is to be
disregarded for the purpose of determining, under this section, the
country from which the materials were exported.
153E Calculation of the cost of materials received at a factory
Purpose of section
(1) This section sets out, for the purposes of sections 153C and 153D,
the rules for working out the cost of materials in the form they are
received at a factory.
General rule
(2) Subject to this section, the cost of materials received at a factory is
the amount paid or payable by the manufacturer in respect of the
materials in the form they are so received.
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Section 153E
Customs Act 1901 377
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Customs and excise duties and certain other taxes to be
disregarded
(3) Any part of the cost of materials in the form they are received at a
factory that represents:
(a) a customs or excise duty; or
(b) a tax in the nature of a sales tax, a goods and services tax, an
anti-dumping duty or a countervailing duty;
imposed on the materials by a country in the qualifying area is to
be disregarded.
CEO may require artificial elements of cost to be disregarded
(4) If the CEO is satisfied that preference claim goods consist partly of
materials added or attached solely for the purpose of artificially
raising the allowable factory cost of the goods, the CEO may, by
written notice given to the importer of the preference claim goods,
require the part of that cost that is, in the CEO’s opinion,
reasonably attributable to those materials, to be disregarded.
CEO may require cost over normal market value to be disregarded
(5) If the CEO is satisfied that the cost to the manufacturer of materials
in the form they are received at a factory exceeds, by an amount
determined by the CEO, the normal market value of the materials,
the CEO may, by written notice given to the importer of preference
claim goods in which those materials are incorporated, require the
excess to be disregarded.
CEO may determine cost of certain materials received at a factory
(6) If the CEO is satisfied:
(a) that materials in the form they are received at a factory are so
received:
(i) free of charge; or
(ii) at a cost that is less than the normal market value of the
materials; and
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Division 1A Rules of origin of preference claim goods
Section 153F
378 Customs Act 1901
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(b) that the receipt of the materials free of charge or at a reduced
cost has been arranged, directly or indirectly, by a person
who will be the importer of preference claim goods in which
those materials are incorporated;
the CEO may, by written notice given to the importer, require that
an amount determined by the CEO to be the difference between the
cost, if any, paid by the manufacturer and the normal market value
be treated as the amount, or a part of the amount, paid by the
manufacturer in respect of the materials.
Effect of determination
(7) If the CEO gives a notice to the importer of preference claim goods
under subsection (4), (5) or (6) in respect of materials incorporated
in those goods, the cost of the materials to the manufacturer must
be determined having regard to the terms of that notice.
153F Allowable expenditure of factory on labour
Calculation of allowable expenditure of factory on labour
(1) Allowable expenditure of a factory on labour in respect of
preference claim goods means the sum of the part of each cost
prescribed for the purposes of this subsection:
(a) that is incurred by the manufacturer of the goods; and
(b) that relates, directly or indirectly, and wholly or partly, to the
manufacture of the goods; and
(c) that can reasonably be allocated to the manufacture of the
goods.
Regulations may specify manner of working out cost
(2) Regulations prescribing a cost for the purposes of subsection (1)
may also specify the manner of working out that cost.
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Section 153G
Customs Act 1901 379
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153G Allowable expenditure of factory on overheads
Calculation of allowable expenditure of factory on overheads
(1) Allowable expenditure of a factory on overheads in respect of
preference claim goods means the sum of the part of each cost
prescribed for the purposes of this subsection:
(a) that is incurred by the manufacturer of the goods; and
(b) that relates, directly or indirectly, and wholly or partly, to the
manufacture of the goods; and
(c) that can reasonably be allocated to the manufacture of the
goods.
Regulations may specify manner of working out cost
(2) Regulations prescribing a cost for the purposes of subsection (1)
may also specify the manner of working out that cost.
153H Unmanufactured goods
Goods claimed to be the produce of a country are the produce of
that country if they are its unmanufactured raw products.
153L Manufactured goods originating in Papua New Guinea or a
Forum Island Country
Rule for certain goods wholly manufactured in Papua New Guinea
(1) Goods claimed to be the manufacture of Papua New Guinea are the
manufacture of that country if they are wholly manufactured in
Papua New Guinea from one or more of the following:
(a) unmanufactured raw products;
(b) materials wholly manufactured in Australia or Papua New
Guinea or Australia and Papua New Guinea;
(c) materials imported into Papua New Guinea that the CEO has
determined, by Gazette notice, to be manufactured raw
materials of Papua New Guinea.
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Division 1A Rules of origin of preference claim goods
Section 153LA
380 Customs Act 1901
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Rule for manufactured goods last processed in PNG or a Forum
Island Country
(2) Goods claimed to be the manufacture of Papua New Guinea or of a
Forum Island Country are the manufacture of that country if:
(a) the last process in their manufacture was performed in that
country; and
(b) having regard to their qualifying area, their allowable factory
cost is not less than the specified percentage of their total
factory cost.
Specified percentage
(4) The specified percentage of the total factory cost of goods referred
to in subsection (2) is:
(a) unless paragraph (b) applies—50%; or
(b) if the goods are of a kind for which the CEO has determined,
by Gazette notice, that a lesser percentage is appropriate—
that percentage.
153LA Modification of section 153L in special circumstances
When 50% in subsection 153L(4) can be read as 48%
(1) If the CEO is satisfied:
(a) that the allowable factory cost of preference claim goods in a
shipment of such goods that are claimed to be the
manufacture of Papua New Guinea or a Forum Island
Country is at least 48% but not 50% of the total factory cost
of those goods; and
(b) that the allowable factory cost of those goods would be at
least 50% of the total factory cost of those goods if an
unforeseen circumstance had not occurred; and
(c) that the unforeseen circumstance is unlikely to continue;
the CEO may determine, in writing, that section 153L has effect:
(d) for the purpose of the shipment of goods that is affected by
that unforeseen circumstance; and
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Rules of origin of preference claim goods Division 1A
Section 153LA
Customs Act 1901 381
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(e) for the purposes of any subsequent shipment of similar goods
that is so affected during a period specified in the
determination;
as if the reference in subsection 153L(4) to 50% were a reference
to 48%.
Effect of determination
(2) If the CEO makes a determination, then, in relation to all
preference claim goods imported into Australia that are covered by
the determination, section 153L has effect in accordance with the
determination.
CEO may revoke determination
(3) If:
(a) the CEO makes a determination; and
(b) the CEO becomes satisfied that the unforeseen circumstance
giving rise to the determination no longer continues;
the CEO may, by written notice, revoke the determination despite
the fact that the period referred to in the determination has not
ended.
Definition of similar goods
(4) In this section:
similar goods, in relation to goods in a particular shipment, means
goods:
(a) that are contained in another shipment that is imported by the
same importer; and
(b) that undergo the same process or processes of manufacture as
the goods in the first-mentioned shipment.
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Division 1A Rules of origin of preference claim goods
Section 153M
382 Customs Act 1901
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153M Manufactured goods originating in a particular Developing
Country
Goods claimed to be the manufacture of a particular Developing
Country are the manufacture of that country if:
(a) the last process in their manufacture was performed in that
country; and
(b) having regard to their qualifying area, their allowable factory
cost is at least 50% of their total factory cost.
153N Manufactured goods originating in a Developing Country but
not in any particular Developing Country
Goods claimed to be the manufacture of a Developing Country, but
not of any particular Developing Country, are the manufacture of a
Developing Country, but not a particular Developing Country, if:
(a) the last process in their manufacture was performed in Papua
New Guinea or a Forum Island Country; and
(b) they are not the manufacture of Papua New Guinea or a
Forum Island Country under section 153L; and
(c) having regard to their qualifying area, their allowable factory
cost is at least 50% of their total factory cost.
153NA Manufactured goods originating in a Least Developed
Country
Goods claimed to be the manufacture of a Least Developed
Country are the manufacture of that country if:
(a) the last process in their manufacture was performed in that
country; and
(b) having regard to their qualifying area, their allowable factory
cost is at least 50% of their total factory cost.
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Section 153P
Customs Act 1901 383
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153P Manufactured goods originating in Canada
General rule
(1) Despite section 153H and subsections (2) and (3), goods claimed to
be the produce or manufacture of Canada are not the produce or
manufacture of that country unless:
(a) they have been shipped to Australia from Canada; and
(b) either:
(i) they have not been transhipped; or
(ii) the CEO is satisfied that, when they were shipped from
Canada, their intended destination was Australia.
Rule for certain manufactured goods wholly manufactured in
Canada
(2) Goods claimed to be the manufacture of Canada are the
manufacture of that country if they are wholly manufactured in
Canada from one or more of the following:
(a) unmanufactured raw products;
(b) materials wholly manufactured in Australia or Canada or
Australia and Canada;
(c) materials imported into Canada that the CEO has determined,
by Gazette notice, to be manufactured raw materials of
Canada.
Rule for other manufactured goods last processed in Canada
(3) Goods claimed to be the manufacture of Canada are the
manufacture of that country if:
(a) the last process in their manufacture was performed in
Canada; and
(b) having regard to their qualifying area, their allowable factory
cost is not less than the specified percentage of their total
factory cost.
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Division 1A Rules of origin of preference claim goods
Section 153Q
384 Customs Act 1901
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Specified percentage
(4) The specified percentage of the total factory cost of goods referred
to in subsection (3) is:
(a) if the goods are of a kind commercially manufactured in
Australia—75%; or
(b) if the goods are of a kind not commercially manufactured in
Australia—25%.
153Q Manufactured goods originating in a country that is not a
preference country
Rule for certain goods wholly manufactured in a country that is not
a preference country
(1) Goods claimed to be the manufacture of a country that is not a
preference country are the manufacture of that country if they are
wholly manufactured in that country from one or more of the
following:
(a) unmanufactured raw products;
(b) materials wholly manufactured in Australia or the country or
Australia and the country;
(c) materials imported into the country that the CEO has
determined, by Gazette notice, to be manufactured raw
materials of the country.
Rule for other manufactured goods last processed in a country that
is not a preference country
(2) Goods claimed to be the manufacture of a country that is not a
preference country are the manufacture of that country if:
(a) the last process in their manufacture was performed in that
country; and
(b) having regard to their qualifying area, their allowable factory
cost is not less than the specified percentage of their total
factory cost.
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Section 153R
Customs Act 1901 385
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Specified percentage
(3) Subject to subsection (4), the specified percentage of the total
factory cost of goods referred to in subsection (2) is:
(a) if the goods are of a kind commercially manufactured in
Australia—75%; or
(b) if the goods are of a kind not commercially manufactured in
Australia—25%.
Special rule for Christmas Island, Cocos (Keeling) Islands and
Norfolk Island
(4) If the country that is not a preference country is Christmas Island,
Cocos (Keeling) Islands or Norfolk Island, the specified percentage
of the total factory cost of goods referred to in subsection (2) is:
(a) if the goods are of a kind commercially manufactured in
Australia—50%; or
(b) if the goods are of a kind not commercially manufactured in
Australia—25%.
153R Are goods commercially manufactured in Australia?
CEO may determine that goods are, or are not, commercially
manufactured in Australia
(1) For the purposes of sections 153P and 153Q, the CEO may, by
Gazette notice, determine that goods of a specified kind are, or are
not, commercially manufactured in Australia.
Effect of determination
(2) If such a determination is made, this Division has effect
accordingly.
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Division 1A Rules of origin of preference claim goods
Section 153S
386 Customs Act 1901
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153S Rule against double counting
In determining the allowable factory cost or the total factory cost
of preference claim goods, a cost incurred, whether directly or
indirectly, by the manufacturer of the goods must not be taken into
account more than once.
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Division 1B
Section 153U
Customs Act 1901 387
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Division 1B—Rules of origin of goods claimed to be the
produce or manufacture of Singapore
Subdivision A—Preliminary
153U Purpose of this Division
The purpose of this Division is to set out rules for determining
whether goods are the produce or manufacture of Singapore.
153UA Definitions
In this Division:
allowable cost to manufacture has the meaning given by
section 153W.
allowable expenditure by the principal manufacturer on labour
has the meaning given by section 153WB.
allowable expenditure by the principal manufacturer on
materials has the meaning given by section 153WA.
allowable expenditure by the principal manufacturer on
overheads has the meaning given by section 153WC.
Certificate of Origin means a certificate that complies with the
requirements of Annex 2A of SAFTA.
cultivate includes cultivate by a process of aquaculture.
input means any matter or substance used or consumed in the
manufacture or production of a material, other than a matter or
substance that is treated as an overhead.
manufacture means the creation of an article essentially different
from the matters or substances that go into such manufacture and
does not include the following activities (whether performed alone
or in combination with each other):
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Singapore
Section 153UA
388 Customs Act 1901
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(a) restoration or renovation processes such as repairing,
reconditioning, overhauling or refurbishing;
(b) minimal operations;
(c) quality control inspections.
material means any matter or substance purchased by the principal
manufacturer of the goods and used or consumed in the processing
of the goods, other than any matter or substance that is treated as
an overhead.
minimal operations means pressing, labelling, ticketing, packaging
and preparation for sale, or any similar process, whether conducted
alone or in combination with each other.
partly manufactured in Singapore, in relation to goods, has the
meaning given by section 153VB.
person includes partnerships and unincorporated associations.
principal manufacturer, in relation to goods, means the person in
Singapore who performs, or has had performed on its behalf, the
last process of manufacture of the goods.
process means any operation performed on goods, and includes:
(a) a process of manufacture; and
(b) minimal operations; and
(c) quality control inspections.
produce, in relation to wholly obtained goods, means grow, mine,
harvest, fish, hunt, gather, trap, capture, farm, cultivate or
otherwise obtain wholly obtained goods.
SAFTA means the Singapore-Australia Free Trade Agreement
done at Singapore on 17 February 2003, as amended from time to
time.
Note: In 2003 the text of the Agreement was accessible through the website
of the Department of Foreign Affairs and Trade.
total cost to manufacture has the meaning given by section 153X.
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Division 1B
Section 153UB
Customs Act 1901 389
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total expenditure by the principal manufacturer on materials has
the meaning given by section 153XA.
total expenditure by the principal manufacturer on overseas
processing costs has the meaning given by section 153XB.
unmanufactured raw products means:
(a) natural or primary products that have not been subjected to
an industrial process, other than an ordinary process of
primary production, and includes:
(i) animals and products obtained from animals, including
greasy wool; and
(ii) plants and products obtained from plants; and
(iii) minerals in their natural state and ores; and
(iv) crude petroleum; or
(b) raw materials recovered in Singapore or in Australia from
waste and scrap.
waste and scrap means only waste and scrap that:
(a) have been derived from manufacturing operations or
consumption; and
(b) are fit only for the recovery of raw materials.
wholly manufactured in Singapore, in relation to goods, has the
meaning given by section 153VA.
wholly obtained goods means:
(a) unmanufactured raw products; or
(b) waste and scrap.
153UB Rule against double counting
In determining:
(a) the allowable cost to manufacture; or
(b) the total cost to manufacture;
goods claimed to be the produce or manufacture of Singapore, a
cost incurred, whether directly or indirectly, by the principal
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Division 1B Rules of origin of goods claimed to be the produce or manufacture of
Singapore
Section 153UC
390 Customs Act 1901
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manufacturer of the goods must not be taken into account more
than once.
153UC CEO may determine cost of certain input, material etc.
If the CEO is satisfied that any input, material, labour, overhead or
overseas process was provided:
(a) free of charge; or
(b) at a price that is inconsistent with the normal market value of
that input, material, labour, overhead or overseas process;
the CEO may require, in writing, that an amount determined by the
CEO to be the normal market value of that input, material, labour,
overhead or overseas process be treated, for the purposes of this
Division, as the amount paid by the manufacturer for the input,
material, labour, overhead or overseas process.
Subdivision B—Rules of origin of goods claimed to be the
produce or manufacture of Singapore
153V Goods claimed to be the produce or manufacture of Singapore
Goods claimed to be produce of Singapore
(1) Goods claimed to be the produce of Singapore are the produce of
that country if they are wholly obtained goods produced in
Singapore.
Goods claimed to be manufacture of Singapore
(2) Goods claimed to be the manufacture of Singapore are the
manufacture of that country if:
(a) they are wholly manufactured in Singapore; or
(b) they are partly manufactured in Singapore.
(3) This section is subject to sections 153VE and 153VF.
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Division 1B
Section 153VA
Customs Act 1901 391
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
153VA Goods wholly manufactured in Singapore
Goods are wholly manufactured in Singapore if they are
manufactured in that country from one or more of the following:
(a) unmanufactured raw products;
(b) waste and scrap produced in Singapore or Australia;
(c) materials wholly manufactured within Singapore or
Australia;
(d) materials imported into Singapore that the CEO has
determined, by Gazette notice, to be manufactured raw
materials of Singapore.
153VB Goods partly manufactured in Singapore
General rule
(1) Goods are partly manufactured in Singapore if:
(a) in relation to any goods—subsection (2) applies to the goods;
or
(b) in relation to any goods that are not specified in Annex 2C of
SAFTA—subsection (5) applies to the goods.
Any goods
(2) This subsection applies to the goods if:
(a) the last process of manufacture was performed in Singapore
by, or on behalf of, the principal manufacturer; and
(b) the allowable cost to manufacture the goods is not less than:
(i) if the goods are specified in Annex 2D of SAFTA—
30% of the total cost to manufacture the goods; or
(ii) in any other case—50% of the total cost to manufacture
the goods.
Costs not included in allowable cost to manufacture—any goods
(3) For the purposes of subsection (2), the allowable cost to
manufacture the goods does not include the following:
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Part VIII The duties
Division 1B Rules of origin of goods claimed to be the produce or manufacture of
Singapore
Section 153VB
392 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(a) the cost of any material purchased by the principal
manufacturer and subsequently processed outside Singapore
or Australia;
(b) the cost of processing (including the cost of labour and
overheads) any materials referred to in paragraph (a) that is
performed, whether in Singapore or Australia or elsewhere,
up until the processed material is returned to Singapore.
Minimal operations or quality control inspections
(4) For the purposes of subsection (2), if minimal operations or quality
control inspections are conducted by, or on behalf of, the principal
manufacturer in Singapore, as part of a process of manufacturing
the goods, the cost of those minimal operations or quality control
inspections may be included in the calculation of:
(a) the total expenditure on materials; and
(b) the allowable expenditure on materials, labour and
overheads;
to the extent that they relate to the cost of materials, labour or
overheads, as the case requires.
Goods other than those specified in Annex 2C
(5) This subsection applies to the goods if:
(a) one or more processes of manufacture was or were performed
on the goods in Singapore by, or on behalf of, the principal
manufacturer; and
(b) one or more processes was or were performed on the goods
in Singapore by, or on behalf of, the principal manufacturer
immediately prior to export of the goods to Australia; and
(c) the principal manufacturer in Singapore incurred all the costs
associated with any process performed on the goods outside
Singapore or Australia; and
(d) the allowable cost to manufacture the goods is not less than:
(i) if the goods are specified in Annex 2D of SAFTA—
30% of the total cost to manufacture the goods; or
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Rules of origin of goods claimed to be the produce or manufacture of Singapore
Division 1B
Section 153VC
Customs Act 1901 393
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(ii) in any other case—50% of the total cost to manufacture
the goods.
Costs not included in allowable cost to manufacture—other goods
(6) For the purposes of subsection (5), the allowable cost to
manufacture the goods does not include the cost of processing
(including the cost of labour or overheads) any material outside
Singapore or Australia.
153VC Reduction of the required percentage of allowable cost to
manufacture in unforeseen circumstances
When 30% in subsection 153VB(2) or 153VB(5) can be read as
28%
(1) If the CEO is satisfied:
(a) that the allowable cost to manufacture goods that are claimed
to be the manufacture of Singapore, in a shipment of such
goods, is at least 28% but not 30%, of the total cost to
manufacture those goods; and
(b) that the allowable cost to manufacture those goods would be
at least 30% of the total cost to manufacture those goods if an
unforeseen circumstance had not occurred; and
(c) that the unforeseen circumstance is unlikely to continue;
the CEO may determine, in writing, that subsection 153VB(2) or
153VB(5) has effect:
(d) for the purposes of the shipment of goods that is affected by
that unforeseen circumstance; and
(e) for the purposes of any subsequent shipment of similar goods
that is so affected during a period specified in the
determination;
as if the reference in subsection 153VB(2) or 153VB(5) to 30%
were a reference to 28%.
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1B Rules of origin of goods claimed to be the produce or manufacture of
Singapore
Section 153VC
394 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
When 50% in subsection 153VB(2) or 153VB(5) can be read as
48%
(2) If the CEO is satisfied:
(a) that the allowable cost to manufacture goods that are claimed
to be the manufacture of Singapore, in a shipment of such
goods, is at least 48% but not 50%, of the total cost to
manufacture those goods; and
(b) that the allowable cost to manufacture those goods would be
at least 50% of the total cost to manufacture those goods if an
unforeseen circumstance had not occurred; and
(c) that the unforeseen circumstance is unlikely to continue;
the CEO may determine, in writing, that subsection 153VB(2) or
153VB(5) has effect:
(d) for the purposes of the shipment of goods that is affected by
that unforeseen circumstance; and
(e) for the purposes of any subsequent shipment of similar goods
that is so affected during a period specified in the
determination;
as if the reference in subsection 153VB(2) or 153VB(5) to 50%
were a reference to 48%.
Effect of determination
(3) If the CEO makes a determination under this section then, in
relation to all goods imported into Australia that are covered by
that determination, section 153VB has effect in accordance with
the determination.
CEO may revoke determination
(4) If:
(a) the CEO has made a determination under this section; and
(b) the CEO becomes satisfied that the unforeseen circumstance
giving rise to the determination no longer continues;
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Rules of origin of goods claimed to be the produce or manufacture of Singapore
Division 1B
Section 153VD
Customs Act 1901 395
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
the CEO may, by written notice, revoke the determination despite
the fact that the period referred to in the determination has not
ended.
Similar goods
(5) In this section:
similar goods, in relation to goods in a particular shipment, means
goods:
(a) that are contained in another shipment that is imported by the
same importer; and
(b) that are covered by the same Certificate of Origin.
153VD Changing the required percentage of allowable cost to
manufacture in exceptional circumstances
CEO may determine a different percentage
(1) If the CEO is satisfied that exceptional circumstances apply, the
CEO may determine, by Gazette notice, that a reference to a
percentage in subsection 153VB(2) or 153VB(5) is taken to be a
reference to another percentage in respect of particular goods or
goods of a specific class or kind during a period specified in the
determination.
Effect of determination
(2) If the CEO makes a determination under this section then, in
relation to all goods imported into Australia that are covered by
that determination, section 153VB has effect in accordance with
the determination.
CEO may revoke determination
(3) If:
(a) the CEO makes a determination under this section; and
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1B Rules of origin of goods claimed to be the produce or manufacture of
Singapore
Section 153VE
396 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(b) the CEO becomes satisfied that the exceptional
circumstances giving rise to the determination no longer
continue;
the CEO may, by Gazette notice, revoke the determination despite
the fact that the period referred to in the determination has not
ended.
153VE Certificate of Origin requirements
Certificate of Origin
(1) Goods claimed to be the produce or manufacture of Singapore are
not the produce or manufacture of Singapore, unless:
(a) at the time of entry of the goods, the importer of the goods
holds a valid Certificate of Origin relevant to those goods;
and
(b) if, at the time of entry of the goods, the importer of the goods
has previously used that Certificate of Origin in respect of
goods of the same kind—at the time of entry of the goods to
which the claim relates, the importer of those goods also
holds a declaration relevant to those goods; and
(c) if an officer requests production of a copy of any document
that the importer of the goods is required under paragraph (a)
or (b) to hold—a copy of that document is produced to the
officer.
Declaration
(2) In this section:
declaration means a declaration made, by the exporter of the goods
in question from Singapore, in accordance with Article 11.6 of
Chapter 3 of SAFTA.
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Rules of origin of goods claimed to be the produce or manufacture of Singapore
Division 1B
Section 153VF
Customs Act 1901 397
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
153VF Consignment requirements
Goods claimed to be the produce or manufacture of Singapore are
not the produce or manufacture of Singapore, unless:
(a) they have been transported directly to Australia from
Singapore; or
(b) they have been transported through a country or place other
than Singapore or Australia but:
(i) did not undergo operations in that country or place other
than packing, packaging, unloading, reloading or
operations to preserve them in good condition; and
(ii) were not traded or used in that country or place; or
(c) they have been transported from a country or place other than
Singapore where minimal operations were performed
immediately after importation from Singapore and
immediately before their exportation to Australia.
Subdivision C—Allowable cost to manufacture
153W Allowable cost to manufacture
The allowable cost to manufacture goods is the sum of:
(a) the allowable expenditure by the principal manufacturer on
materials in respect of the goods; and
(b) the allowable expenditure by the principal manufacturer on
labour in respect of the goods; and
(c) the allowable expenditure by the principal manufacturer on
overheads in respect of the goods.
153WA Allowable expenditure by principal manufacturer on
materials
General rule
(1) The allowable expenditure by the principal manufacturer on
materials in respect of goods is the amount incurred, directly or
indirectly, by the principal manufacturer for all materials, in the
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Part VIII The duties
Division 1B Rules of origin of goods claimed to be the produce or manufacture of
Singapore
Section 153WA
398 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
form purchased by the principal manufacturer, that were
manufactured or produced in Singapore or Australia.
Particular matters included in allowable expenditure on materials
(2) The allowable expenditure by the principal manufacturer on
materials in respect of goods includes:
(a) freight, insurance, shipping and packing costs and all other
costs, incurred directly or indirectly by the principal
manufacturer, in transporting the materials to the first place
in Singapore or Australia at which a process is performed on
those materials by or on behalf of the principal manufacturer;
and
(b) customs brokerage fees, incurred directly or indirectly by the
principal manufacturer on the materials paid in Singapore or
Australia or both.
What is not included in allowable expenditure on materials
(3) The allowable expenditure by the principal manufacturer on
materials in respect of goods does not include the following:
(a) a customs or excise duty imposed on the materials by or
under a law of Singapore or Australia;
(b) a tax in the nature of a sales tax, a goods and services tax, an
anti-dumping duty or a countervailing duty, imposed on the
materials by or under a law of Singapore or Australia;
(c) the cost of any input that, in the form it was received by the
manufacturer or producer of the materials, was not
manufactured or produced in Singapore or Australia.
Total cost of inputs may be included in allowable expenditure on
materials
(4) Despite paragraph (3)(c), the total cost of those inputs that would,
because of that paragraph, not have been included in the allowable
expenditure on a material by the principal manufacturer may be
included in that allowable expenditure if the total cost does not
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Rules of origin of goods claimed to be the produce or manufacture of Singapore
Division 1B
Section 153WB
Customs Act 1901 399
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
exceed 50% of the total expenditure by the principal manufacturer
on that material.
(5) Subsection (4) does not apply in relation to materials that are
provided for processing in a country other than Singapore or
Australia.
153WB Allowable expenditure by principal manufacturer on labour
The allowable expenditure by the principal manufacturer on
labour, in respect of goods, is the sum of those parts, of the costs
relating to the goods that are costs referred to in section (i) of
Annex 2B of SAFTA, that:
(a) are incurred, directly or indirectly, by the principal
manufacturer; and
(b) relate, directly or indirectly, and wholly or partly, to the
processing of the goods in Singapore; and
(c) can reasonably be allocated to the processing of the goods in
Singapore.
153WC Allowable expenditure by principal manufacturer on
overheads
The allowable expenditure by the principal manufacturer on
overheads, in respect of goods, is the sum of those parts, of the
costs relating to the goods that are costs allowed in section (ii) of
Annex 2B of SAFTA, that:
(a) are incurred, directly or indirectly, by the principal
manufacturer; and
(b) relate, directly or indirectly, and wholly or partly, to the
processing of the goods in Singapore; and
(c) can reasonably be allocated to the processing of the goods in
Singapore.
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1B Rules of origin of goods claimed to be the produce or manufacture of
Singapore
Section 153X
400 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Subdivision D—Total cost to manufacture
153X Total cost to manufacture
The total cost to manufacture goods is the sum of:
(a) the total expenditure by the principal manufacturer on
materials in respect of the goods; and
(b) the allowable expenditure by the principal manufacturer on
labour in respect of the goods; and
(c) the allowable expenditure by the principal manufacturer on
overheads in respect of the goods; and
(d) the total expenditure (if any) by the principal manufacturer
on overseas processing costs in respect of the goods.
153XA Total expenditure by principal manufacturer on materials
General rule
(1) The total expenditure by the principal manufacturer on materials
in respect of goods is the amount incurred, directly or indirectly, by
the principal manufacturer for all materials.
What is included in total expenditure on materials
(2) The total expenditure by the principal manufacturer on materials
in respect of goods includes:
(a) freight, insurance, shipping and packing costs and all other
costs, incurred directly or indirectly by the principal
manufacturer, in transporting the materials to the first place
in Singapore or Australia at which a process is performed on
those materials by or on behalf of the principal manufacturer;
and
(b) customs brokerage fees, incurred directly or indirectly by the
principal manufacturer, on the materials paid in Singapore or
Australia or both.
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The duties Part VIII
Rules of origin of goods claimed to be the produce or manufacture of Singapore
Division 1B
Section 153XB
Customs Act 1901 401
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
What is not included in total expenditure on materials
(3) The total expenditure by the principal manufacturer on materials in
respect of goods does not include:
(a) a customs or excise duty; or
(b) a tax in the nature of a sales tax, a goods and services tax, an
anti-dumping duty or a countervailing duty;
imposed on the materials by or under a law of Singapore or
Australia.
153XB Total expenditure by principal manufacturer on overseas
processing costs
The total expenditure by the principal manufacturer on overseas
processing costs in respect of goods is the sum of those parts, of
the costs relating to the goods, that:
(a) are incurred, directly or indirectly, by the principal
manufacturer; and
(b) relate, directly or indirectly, and wholly or partly, to the
processing of the goods outside Singapore or Australia,
including any associated transport costs; and
(c) can reasonably be allocated to the processing of the goods.
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1C US originating goods
Section 153Y
402 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 1C—US originating goods
Subdivision A—Preliminary
153Y Simplified outline
The following is a simplified outline of this Division:
• This Division defines US originating goods. Preferential rates
of customs duty under the Customs Tariff Act 1995 apply to
US originating goods that are imported into Australia.
• Subdivision B provides that goods are US originating goods if
they are wholly obtained or produced entirely in the US.
• Subdivision C provides that goods are US originating goods if
they are produced entirely in the US, or in the US and
Australia, exclusively from originating materials.
• Subdivision D sets out when goods (except clothing and
textiles) that are produced entirely in the US, or in the US and
Australia, from non-originating materials only, or from
non-originating materials and originating materials, are US
originating goods.
• Subdivision E sets out when goods that are clothing or textiles
that are produced entirely in the US, or in the US and
Australia, from non-originating materials only, or from
non-originating materials and originating materials, are US
originating goods.
• Subdivision F sets out when accessories, spare parts or tools
(imported with other goods) are US originating goods.
ComLaw Authoritative Act C2015C00153
The duties Part VIII
US originating goods Division 1C
Section 153YA
Customs Act 1901 403
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
• Subdivision G deals with how the packaging materials or
containers in which goods are packaged affects whether the
goods are US originating goods.
• Subdivision H deals with how the consignment of goods
affects whether the goods are US originating goods.
153YA Interpretation
Definitions
(1) In this Division:
Agreement means the Australia-United States Free Trade
Agreement done at Washington DC on 18 May 2004, as amended
from time to time.
Note: In 2004 the text of the Agreement was accessible through the website
of the Department of Foreign Affairs and Trade.
Australian originating goods means goods that are Australian
originating goods under a law of the US that implements the
Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983.
Note: The text of the Convention is set out in Australian Treaty Series 1988
No. 30. In 2004 this was available in the Australian Treaties Library
of the Department of Foreign Affairs and Trade, accessible through
that Department’s website.
customs value, in relation to goods, has the meaning given by
section 159.
fuel has its ordinary meaning.
Harmonized System means the Harmonized Commodity
Description and Coding System (as in force from time to time) that
is established by or under the Convention.
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1C US originating goods
Section 153YA
404 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Harmonized US Tariff Schedule means the Harmonized Tariff
Schedule of the United States (as in force from time to time).
indirect materials means:
(a) goods used in the production, testing or inspection of other
goods, but that are not physically incorporated in the other
goods; or
(b) goods used in the operation or maintenance of buildings or
equipment associated with the production of other goods;
including:
(c) fuel; and
(d) tools, dies and moulds; and
(e) lubricants, greases, compounding materials and other similar
goods; and
(f) gloves, glasses, footwear, clothing, safety equipment and
supplies for any of these things; and
(g) catalysts and solvents.
Interpretation Rules means the General Rules for the
Interpretation of the Harmonized System provided for by the
Convention.
non-originating materials means goods that are not originating
materials.
originating materials means:
(a) goods that are used in the production of other goods and that
are US originating goods; or
(b) goods that are used in the production of other goods and that
are Australian originating goods; or
(c) indirect materials.
Example: This example illustrates goods produced from originating materials
and non-originating materials.
Pork sausages are produced in the US from US cereals, Hungarian
frozen pork meat and Brazilian spices.
ComLaw Authoritative Act C2015C00153
The duties Part VIII
US originating goods Division 1C
Section 153YA
Customs Act 1901 405
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
The US cereals are originating materials since they are goods used in
the production of other goods (the sausages) and they are US
originating goods under Subdivision B.
The Hungarian frozen pork meat and Brazilian spices are
non-originating materials since they are produced in countries other
than the US and Australia.
person of the US means a person of a Party within the meaning, in
so far as it relates to the US, of Article 1.2 of the Agreement.
produce means grow, raise, mine, harvest, fish, trap, hunt,
manufacture, process, assemble or disassemble. Producer and
production have corresponding meanings.
recovered goods means goods in the form of individual parts that:
(a) have resulted from the complete disassembly of goods which
have passed their useful life or which are no longer useable
due to defects; and
(b) have been cleaned, inspected or tested (as necessary) to bring
them into reliable working condition.
remanufactured goods means goods that:
(a) are produced entirely in the US; and
(b) are classified to:
(i) Chapter 84, 85 or 87 (other than heading 8418, 8516 or
8701 to 8706), or to heading 9026, 9031 or 9032 of
Chapter 90, of the Harmonized System; or
(ii) any other tariff classification prescribed by the
regulations; and
(c) are entirely or partially comprised of recovered goods; and
(d) have a similar useful life, and meet the same performance
standards, as new goods:
(i) that are so classified; and
(ii) that are not comprised of any recovered goods; and
(e) have a producer’s warranty similar to such new goods.
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1C US originating goods
Section 153YA
406 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Schedule 1 tariff table means the table in Schedule 1 to the
Customs (Australia-United States Free Trade Agreement)
Regulations 2004.
Schedule 2 tariff table means the table in Schedule 2 to the
Customs (Australia-United States Free Trade Agreement)
Regulations 2004.
US means the United States of America.
used means used or consumed in the production of goods.
US originating goods means goods that, under this Division, are
US originating goods.
Value of goods
(2) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(3) In specifying tariff classifications for the purposes of this Division,
the regulations may refer to the following:
(a) the Harmonized System;
(b) the Harmonized US Tariff Schedule.
(4) Subsection 4(3A) does not apply for the purposes of this Division.
Regulations
(5) For the purposes of this Division, the regulations may apply, adopt
or incorporate any matter contained in any instrument or other
writing as in force or existing from time to time.
ComLaw Authoritative Act C2015C00153
The duties Part VIII
US originating goods Division 1C
Section 153YB
Customs Act 1901 407
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Subdivision B—Goods wholly obtained or produced entirely in
the US
153YB Goods wholly obtained or produced entirely in the US
(1) Goods are US originating goods if they are wholly obtained or
produced entirely in the US.
(2) Goods are wholly obtained or produced entirely in the US if, and
only if, the goods are:
(a) minerals extracted in the US; or
(b) plants grown in the US, or in the US and Australia, or
products obtained from such plants; or
(c) live animals born and raised in the US, or in the US and
Australia, or products obtained from such animals; or
(d) goods obtained from hunting, trapping, fishing or aquaculture
conducted in the US; or
(e) fish, shellfish or other marine life taken from the sea by ships
registered or recorded in the US and flying the flag of the
US; or
(f) goods produced exclusively from goods referred to in
paragraph (e) on board factory ships registered or recorded in
the US and flying the flag of the US; or
(g) goods taken from the seabed, or beneath the seabed, outside
the territorial waters of the US by the US or a person of the
US, but only if the US has the right to exploit that part of the
seabed; or
(h) goods taken from outer space by the US or a person of the
US; or
(i) waste and scrap that:
(i) has been derived from production operations in the US;
or
(ii) has been derived from used goods that are collected in
the US and that are fit only for the recovery of raw
materials; or
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1C US originating goods
Section 153YC
408 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(j) recovered goods derived in the US and used in the US in the
production of remanufactured goods; or
(k) goods produced entirely in the US exclusively from goods
referred to in paragraphs (a) to (i) or from their derivatives.
Subdivision C—Goods produced entirely in the US or in the US
and Australia exclusively from originating materials
153YC Goods produced entirely in the US or in the US and
Australia exclusively from originating materials
Goods are US originating goods if they are produced entirely in
the US, or entirely in the US and Australia, exclusively from
originating materials.
Subdivision D—Goods (except clothing and textiles) produced
entirely in the US or in the US and Australia from
non-originating materials
153YD Simplified outline
The following is a simplified outline of this Subdivision:
• This Subdivision sets out when goods (except clothing and
textiles) that are produced entirely in the US, or in the US and
Australia, from non-originating materials only, or from
non-originating materials and originating materials, are US
originating goods.
• The goods may be US originating goods under section 153YE
(which applies to all goods except clothing and textiles).
• The goods may also be US originating goods under
section 153YF (which applies only to goods that are
chemicals, plastics or rubber).
ComLaw Authoritative Act C2015C00153
The duties Part VIII
US originating goods Division 1C
Section 153YE
Customs Act 1901 409
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
153YE Goods (except clothing and textiles) produced entirely in the
US or in the US and Australia from non-originating
materials
(1) Goods are US originating goods if:
(a) a tariff classification (the final classification) that is
specified in column 2 of the Schedule 1 tariff table applies to
the goods; and
(b) they are produced entirely in the US, or entirely in the US
and Australia, from non-originating materials only or from
non-originating materials and originating materials; and
(c) if any of the following 3 requirements apply in relation to the
goods—that requirement is satisfied.
First requirement
(2) Subject to subsection (3), the first requirement applies only if a
change in tariff classification is specified in column 3 of the
Schedule 1 tariff table opposite the final classification for the
goods. The first requirement is that:
(a) each of the non-originating materials satisfies the
transformation test (see subsection (8)); or
(b) the following are satisfied:
(i) the total value of all the non-originating materials, that
do not satisfy the transformation test (see
subsection (8)), does not exceed 10% of the customs
value of the goods;
(ii) if one or more of the non-originating materials are
prescribed for the purposes of this paragraph—each of
those non-originating materials satisfies the
transformation test (see subsection (8)).
Note 1: Paragraph (2)(b) relates to Article 5.2 (De Minimis) of the Agreement.
Note 2: The value of the non-originating materials is to be worked out in
accordance with the regulations: see subsection 153YA(2).
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1C US originating goods
Section 153YE
410 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(3) However, the first requirement does not apply if:
(a) an alternative requirement to the change in tariff
classification is also specified in column 3 of the Schedule 1
tariff table opposite the final classification for the goods; and
(b) that alternative requirement is satisfied.
Second requirement
(4) Subject to subsection (5), the second requirement applies only if a
regional value content requirement is specified in column 3 of the
Schedule 1 tariff table opposite the final classification for the
goods. The second requirement is that the goods satisfy that
regional value content requirement.
(5) However, the second requirement does not apply if:
(a) an alternative requirement to the regional value content
requirement is also specified in column 3 of the Schedule 1
tariff table opposite the final classification for the goods; and
(b) that alternative requirement is satisfied.
(6) The regulations may prescribe different regional value content
requirements for different kinds of goods.
Third requirement
(7) The third requirement is that the goods satisfy any other
requirement that is specified in, or referred to in, column 3 of the
Schedule 1 tariff table opposite the final classification for the
goods.
Transformation test
(8) A non-originating material satisfies the transformation test if:
(a) it satisfies the change in tariff classification that is specified
in column 3 of the Schedule 1 tariff table opposite the final
classification for the goods; or
(b) it does not satisfy the change in tariff classification
mentioned in paragraph (a), but it was produced entirely in
the US, or entirely in the US and Australia, from other
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non-originating materials, and each of those materials
satisfies the transformation test (including by one or more
applications of this subsection).
Note 1: Paragraph (8)(b) relates to paragraph 2 of Article 5.3 (Accumulation)
of the Agreement.
Note 2: Subsection (8) operates in a recursive manner: a non-originating
material may satisfy the transformation test in its own right, or it may
satisfy it because each non-originating material used to produce it
satisfies the transformation test (whether because each of those
materials does so in its own right, or because each non-originating
material used to produce the material does so), and so on.
153YF Goods that are chemicals, plastics or rubber
Goods are US originating goods if:
(a) they are produced entirely in the US, or entirely in the US
and Australia, from non-originating materials only or from
non-originating materials and originating materials; and
(b) they are goods that are classified to any of Chapters 28 to 40
of the Harmonized System; and
(c) a tariff classification (the final classification) that is
specified in column 2 of the Schedule 1 tariff table applies to
the goods; and
(d) before the tariff classifications in column 2 of that table in
relation to Chapter 28 or 39 of the Harmonized System, the
regulations specify particular rules in column 3 of that table;
and
(e) those rules apply in relation to the final classification for the
goods; and
(f) the goods satisfy those rules.
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Division 1C US originating goods
Section 153YG
412 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Subdivision E—Goods that are clothing or textiles produced
entirely in the US or in the US and Australia from
non-originating materials
153YG Simplified outline
The following is a simplified outline of this Subdivision:
• This Subdivision sets out when goods that are clothing or
textiles that are produced entirely in the US, or in the US and
Australia, from non-originating materials only, or from
non-originating materials and originating materials, are US
originating goods.
• The goods may be US originating goods under section 153YH
(which applies to all clothing and textiles).
• The goods may also be US originating goods under
section 153YI (which applies only to clothing and textiles
classified to Chapter 62 of the Harmonized System).
153YH Goods that are clothing or textiles produced entirely in the
US or in the US and Australia from non-originating
materials
(1) Subject to subsection (5), goods are US originating goods if:
(a) a tariff classification (the final classification) that is
specified in column 2 of the Schedule 2 tariff table applies to
the goods; and
(b) they are produced entirely in the US, or entirely in the US
and Australia, from non-originating materials only or from
non-originating materials and originating materials; and
(ba) if the component of the goods that determines the final
classification for the goods contains elastomeric yarns—the
elastomeric yarns are produced entirely in the US or
Australia; and
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US originating goods Division 1C
Section 153YH
Customs Act 1901 413
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(c) if any of the following 2 requirements apply in relation to the
goods—that requirement is satisfied.
Note 1: Subsection (5) sets out a qualification for goods put up in a set for
retail sale.
Note 2: Paragraph (1)(ba) relates to paragraph 7 of Article 4.2 (Rules of origin
and related matters) of the Agreement.
First requirement
(2) The first requirement applies only if a change in tariff classification
is specified in column 3 of the Schedule 2 tariff table opposite the
final classification for the goods. The first requirement is that:
(a) subject to subsection (3), each of the non-originating
materials satisfies the transformation test (see
subsection (7)); or
(b) the following are satisfied:
(i) the total weight of all the relevant non-originating
materials (see subsection (8)) does not exceed 7% of the
total weight of the component of the goods that
determines the final classification for the goods;
(ii) if one or more of the non-originating materials are
prescribed for the purposes of this paragraph—each of
those non-originating materials satisfies the
transformation test (see subsection (7)).
Note: Paragraph (2)(b) relates to paragraph 6 (De Minimis) of Article 4.2 of
the Agreement.
(3) In relation to goods classified to Chapter 61, 62 or 63 of the
Harmonized System, paragraph (2)(a) is to be applied by applying:
(a) for goods covered by Chapter 61 of the Harmonized
System—Chapter Rule 2 for Chapter 61 that is set out in the
Schedule 2 tariff table; and
(b) for goods covered by Chapter 62 of the Harmonized
System—Chapter Rule 3 for Chapter 62 that is set out in the
Schedule 2 tariff table; and
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Part VIII The duties
Division 1C US originating goods
Section 153YH
414 Customs Act 1901
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(c) for goods covered by Chapter 63 of the Harmonized
System—Chapter Rule 1 for Chapter 63 that is set out in the
Schedule 2 tariff table.
Second requirement
(4) The second requirement is that the goods satisfy any other
requirement that is specified in, or referred to in, column 3 of the
Schedule 2 tariff table opposite the final classification for the
goods.
Goods put up in a set for retail sale
(5) However, if:
(a) the goods are put up in a set for retail sale; and
(b) the goods are classified in accordance with Rule 3 of the
Interpretation Rules;
the goods are US originating goods only if:
(c) all of the goods in the set are US originating goods under this
Division; or
(d) the total value of the goods in the set that are not US
originating goods under this Division does not exceed 10%
of the customs value of the set of goods.
Note: The value of the goods in the set is to be worked out in accordance
with the regulations: see subsection 153YA(2).
(6) In applying paragraph (5)(c), assume the goods were not part of a
set.
Example: A skirt and a belt are put up in a set for retail sale. The skirt and the
belt have been classified under Rule 3 of the Interpretation Rules
according to the tariff classification applicable to skirts.
The effect of subsection (6) is that the origin of the belt must now be
determined according to the tariff classification applicable to belts.
Transformation test
(7) A non-originating material satisfies the transformation test if:
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Section 153YI
Customs Act 1901 415
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(a) it satisfies the change in tariff classification that is specified
in column 3 of the Schedule 2 tariff table opposite the final
classification for the goods; or
(b) it does not satisfy the change in tariff classification
mentioned in paragraph (a), but it was produced entirely in
the US, or entirely in the US and Australia, from other
non-originating materials, and each of those materials
satisfies the transformation test (including by one or more
applications of this subsection).
Note 1: Paragraph (7)(b) relates to paragraph 2 of Article 5.3 (Accumulation)
of the Agreement.
Note 2: Subsection (7) operates in a recursive manner: a non-originating
material may satisfy the transformation test in its own right, or it may
satisfy it because each non-originating material used to produce it
satisfies the transformation test (whether because each of those
materials does so in its own right, or because each non-originating
material used to produce the material does so), and so on.
(8) In this section:
relevant non-originating materials, in relation to goods, means
non-originating materials that:
(a) are used to produce the component of the goods that
determines the final classification for the goods; and
(b) do not satisfy the transformation test (see subsection (7)).
153YI Goods that are clothing and textiles classified to Chapter 62
of the Harmonized System
Goods are US originating goods if:
(a) they are produced entirely in the US, or entirely in the US
and Australia, from non-originating materials only or from
non-originating materials and originating materials; and
(b) they are goods that are classified to Chapter 62 of the
Harmonized System; and
(c) either:
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Part VIII The duties
Division 1C US originating goods
Section 153YJ
416 Customs Act 1901
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(i) in any case—the goods satisfy Chapter Rule 2 for
Chapter 62 that is set out in the Schedule 2 tariff table;
or
(ii) in the case of goods that are classified to subheading
6205.20 or 6205.30 of Chapter 62 of the Harmonized
System—the goods satisfy the subheading rule for that
subheading that is set out in the Schedule 2 tariff table.
Subdivision F—Other US originating goods
153YJ Standard accessories, spare parts and tools
(1) If goods (the underlying goods) are imported into Australia with
standard accessories, standard spare parts or standard tools, then
the accessories, spare parts or tools are US originating goods if:
(a) the underlying goods are US originating goods; and
(b) the accessories, spare parts or tools are not invoiced
separately from the underlying goods; and
(c) the quantities and value of the accessories, spare parts or
tools are the usual quantities and value in relation to the
underlying goods.
(2) In working out if the underlying goods are US originating goods, if
the goods must satisfy a regional value content requirement under
Subdivision D, the regulations must require the value of the
accessories, spare parts or tools to be taken into account for the
purposes of that requirement.
Note: The value of the accessories, spare parts or tools is to be worked out in
accordance with the regulations: see subsection 153YA(2).
Subdivision G—Packaging materials and containers
153YK Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
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Section 153YL
Customs Act 1901 417
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(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for
the purposes of this Division (with 1 exception).
(2) The exception is that in working out if the goods are US
originating goods, if the goods must satisfy a regional value
content requirement under Subdivision D, the regulations must
require the value of the packaging material or container to be taken
into account for the purposes of that requirement.
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153YA(2).
Subdivision H—Consignment
153YL Consignment
(1) Goods are not US originating goods under this Division if:
(a) they are transported through a country or place other than the
US or Australia; and
(b) they undergo any process of production, or any other
operation, in that country or place (other than unloading,
reloading, any operation to preserve them in good condition
or any operation that is necessary for them to be transported
to Australia).
(2) This section applies despite any other provision of this Division.
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1D Thai originating goods
Section 153Z
418 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 1D—Thai originating goods
Subdivision A—Preliminary
153Z Simplified outline
The following is a simplified outline of this Division:
• This Division defines Thai originating goods. Preferential
rates of customs duty under the Customs Tariff Act 1995 apply
to Thai originating goods that are imported into Australia.
• Subdivision B sets out when goods that are wholly obtained
goods of Thailand are Thai originating goods.
• Subdivision C sets out when goods that are produced entirely
in Thailand, or in Thailand and Australia, are Thai originating
goods.
• Subdivision D sets out when accessories, spare parts or tools
(imported with other goods) are Thai originating goods.
• Subdivision E deals with how the packaging materials or
containers in which goods are packaged affects whether the
goods are Thai originating goods.
• Subdivision F deals with how the consignment of goods
affects whether the goods are Thai originating goods.
153ZA Interpretation
Definitions
(1) In this Division:
Agreement means the Thailand-Australia Free Trade Agreement,
done at Canberra on 5 July 2004, as amended from time to time.
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Section 153ZA
Customs Act 1901 419
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Note: In 2004 the text of the Agreement was accessible through the website
of the Department of Foreign Affairs and Trade.
Australian originating goods means goods that are Australian
originating goods under a law of Thailand that implements the
Agreement.
Certificate of Origin means a certificate that is in force and that
complies with the requirements of Annex 4.2 of the Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983.
Note: The text of the Convention is set out in Australian Treaty Series 1988
No. 30. In 2004 this was available in the Australian Treaties Library
of the Department of Foreign Affairs and Trade, accessible through
that Department’s website.
customs value, in relation to goods, has the meaning given by
section 159.
Harmonized System means the Harmonized Commodity
Description and Coding System (as in force from time to time) that
is established by or under the Convention.
Interpretation Rules means the General Rules for the
Interpretation of the Harmonized System provided for by the
Convention.
non-originating materials means goods that are not originating
materials.
originating materials means:
(a) goods that are used in the production of other goods and that
are Thai originating goods; or
(b) goods that are used in the production of other goods and that
are Australian originating goods.
produce means grow, raise, mine, harvest, fish, trap, hunt,
manufacture, process, assemble or disassemble. Producer and
production have corresponding meanings.
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Division 1D Thai originating goods
Section 153ZB
420 Customs Act 1901
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tariff table means the table in Schedule 1 to the Customs
(Thailand-Australia Free Trade Agreement) Regulations 2004.
territorial sea has the same meaning as in the Seas and Submerged
Lands Act 1973.
Thai originating goods means goods that, under this Division, are
Thai originating goods.
Value of goods
(2) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(3) In specifying tariff classifications for the purposes of this Division,
the regulations may refer to the Harmonized System.
(4) Subsection 4(3A) does not apply for the purposes of this Division.
Regulations
(5) For the purposes of this Division, the regulations may apply, adopt
or incorporate any matter contained in any instrument or other
writing as in force or existing from time to time.
Subdivision B—Wholly obtained goods of Thailand
153ZB Wholly obtained goods of Thailand
(1) Goods are Thai originating goods if:
(a) they are wholly obtained goods of Thailand; and
(b) the importer of the goods holds, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for the
goods.
(2) Goods are wholly obtained goods of Thailand if, and only if, the
goods are:
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Section 153ZB
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(a) minerals extracted in Thailand; or
(b) agricultural goods harvested, picked or gathered in Thailand;
or
(c) live animals born and raised in Thailand; or
(d) products obtained from live animals in Thailand; or
(e) goods obtained directly from hunting, trapping, fishing,
gathering or capturing carried out in Thailand; or
(f) fish, shellfish, plant or other marine life taken:
(i) within the territorial sea of Thailand; or
(ii) within any other maritime zone in which Thailand has
sovereign rights under the law of Thailand and in
accordance with UNCLOS; or
(iii) from the high seas by ships flying the flag of Thailand;
or
(g) goods obtained or produced exclusively from goods referred
to in paragraph (f) on board factory ships flying the flag of
Thailand; or
(h) goods taken from the seabed or the subsoil beneath the
seabed of the territorial sea of Thailand or of the continental
shelf of Thailand:
(i) by Thailand; or
(ii) by a national of Thailand; or
(iii) by a body corporate incorporated in Thailand; or
(i) waste and scrap that has been derived from production
operations in Thailand and that is fit only for the recovery of
raw materials; or
(j) used goods that are collected in Thailand and that are fit only
for the recovery of raw materials; or
(k) goods produced entirely in Thailand exclusively from goods
referred to in paragraphs (a) to (j).
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Part VIII The duties
Division 1D Thai originating goods
Section 153ZC
422 Customs Act 1901
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Subdivision C—Goods produced entirely in Thailand or in
Thailand and Australia
153ZC Simplified outline
The following is a simplified outline of this Subdivision:
• This Subdivision sets out when goods that are produced
entirely in Thailand, or in Thailand and Australia, are Thai
originating goods.
• The goods may be Thai originating goods under
section 153ZD (which applies to all goods).
• The goods may also be Thai originating goods under
section 153ZE (which applies only to goods that are
chemicals, plastics or rubber).
153ZD Goods produced entirely in Thailand or in Thailand and
Australia
(1) Subject to subsection (6), goods are Thai originating goods if:
(a) they are classified to a heading or subheading of the
Harmonized System that is specified in column 1 or 2 of the
tariff table; and
(b) they are produced entirely in Thailand, or entirely in
Thailand and Australia, from originating materials or
non-originating materials, or both; and
(c) the requirement or requirements that are specified in column
4 of the tariff table and that apply to the goods are satisfied;
and
(d) the importer of the goods holds, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for the
goods.
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Thai originating goods Division 1D
Section 153ZD
Customs Act 1901 423
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Change in tariff classification
(2) The regulations may make it a requirement (the tariff change
requirement) that each non-originating material (if any) used to
produce the goods must satisfy a particular change in tariff
classification. The regulations may also set out when a
non-originating material is taken to satisfy that change.
(3) The tariff change requirement is also taken to be satisfied if the
total value of all the non-originating materials that:
(a) do not satisfy the particular change in tariff classification;
and
(b) are used to produce the goods;
does not exceed 10% of the customs value of the goods.
Regional value content
(4) The regulations may make it a requirement that the goods must
satisfy a regional value content requirement. The regulations may
prescribe different regional value content requirements for
different kinds of goods.
No limit on paragraph (1)(c)
(5) Subsections (2) and (4) do not limit the requirements the
regulations may specify under paragraph (1)(c).
Dilution with water or another substance
(6) However, the goods are not Thai originating goods under this
section if:
(a) they are classified to any of Chapters 1 to 40 of the
Harmonized System; and
(b) they are produced merely as a result of non-originating
materials being diluted with water or another substance; and
(c) that dilution does not materially alter the characteristics of
the non-originating materials.
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Part VIII The duties
Division 1D Thai originating goods
Section 153ZE
424 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
153ZE Goods that are chemicals, plastics or rubber
Goods are Thai originating goods if:
(a) they are produced entirely in Thailand or entirely in Thailand
and Australia; and
(b) they are classified to any of Chapters 28 to 40 of the
Harmonized System; and
(c) they are the product of a chemical reaction (within the
meaning of the Customs (Thailand-Australia Free Trade
Agreement) Regulations 2004); and
(d) the importer of the goods holds, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for the
goods.
Subdivision D—Other Thai originating goods
153ZF Standard accessories, spare parts and tools
(1) If goods (the underlying goods) are imported into Australia with
standard accessories, standard spare parts or standard tools, then
the accessories, spare parts or tools are Thai originating goods if:
(a) the underlying goods are Thai originating goods; and
(b) the accessories, spare parts or tools are not invoiced
separately from the underlying goods; and
(c) the quantities and value of the accessories, spare parts or
tools are the usual quantities and value in relation to the
underlying goods.
Exception
(2) However, the accessories, spare parts or tools are not Thai
originating goods under this section if:
(a) the underlying goods must satisfy a regional value content
requirement under section 153ZD to be Thai originating
goods; and
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Thai originating goods Division 1D
Section 153ZG
Customs Act 1901 425
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(b) the accessories, spare parts or tools are imported solely for
the purpose of artificially raising the regional value content
of the underlying goods.
Underlying goods
(3) If:
(a) the underlying goods must satisfy a regional value content
requirement under section 153ZD to be Thai originating
goods; and
(b) the accessories, spare parts or tools are not imported solely
for the purpose of artificially raising the regional value
content of the underlying goods;
then the regulations must require the value of the accessories, spare
parts or tools to be taken into account for the purposes of that
requirement.
Note: The value of the accessories, spare parts or tools is to be worked out in
accordance with the regulations: see subsection 153ZA(2).
Subdivision E—Packaging materials and containers
153ZG Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for
the purposes of this Division (with 1 exception).
(2) The exception is that in working out if the goods are Thai
originating goods, if the goods must satisfy a regional value
content requirement under section 153ZD, the regulations must
require the value of the packaging material or container to be taken
into account for the purposes of that requirement.
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153ZA(2).
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1D Thai originating goods
Section 153ZH
426 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Subdivision F—Consignment
153ZH Consignment
(1) Goods are not Thai originating goods under this Division if:
(a) they are transported through a country or place other than
Thailand or Australia; and
(b) either:
(i) they undergo any process of production or other
operation in that country or place (other than any
operation to preserve them in good condition or any
operation that is necessary for them to be transported to
Australia); or
(ii) they are traded or used in that country or place.
(2) This section applies despite any other provision of this Division.
ComLaw Authoritative Act C2015C00153
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New Zealand originating goods Division 1E
Section 153ZIA
Customs Act 1901 427
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Division 1E—New Zealand originating goods
Subdivision A—Preliminary
153ZIA Simplified outline
The following is a simplified outline of this Division:
• This Division defines New Zealand originating goods.
Preferential rates of customs duty under the Customs Tariff
Act 1995 apply to New Zealand originating goods that are
imported into Australia.
• Subdivision B provides that goods are New Zealand
originating goods if they are wholly obtained or produced in
New Zealand or in New Zealand and Australia.
• Subdivision C provides that goods are New Zealand
originating goods if they are produced entirely in New
Zealand, or in New Zealand and Australia, from originating
materials only.
• Subdivision D sets out when goods are New Zealand
originating goods because they are produced entirely in New
Zealand, or in New Zealand and Australia, from
non-originating materials only or from non-originating
materials and originating materials.
• Subdivision E sets out when goods are New Zealand
originating goods because they are accessories, spare parts or
tools imported with other goods.
• Subdivision F sets out when goods are New Zealand
originating goods because they are wholly manufactured in
New Zealand.
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1E New Zealand originating goods
Section 153ZIB
428 Customs Act 1901
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• Subdivision G provides that goods are not New Zealand
originating goods under this Division merely because of
certain operations.
• Subdivision H deals with how the consignment of goods
affects whether the goods are New Zealand originating goods.
153ZIB Interpretation
Definitions
(1) In this Division:
Agreement means the Australia New Zealand Closer Economic
Relations Trade Agreement done at Canberra on 28 March 1983,
as amended from time to time.
Note: The text of the Agreement is set out in Australian Treaty Series 1983
No. 2. In 2006 the text of an Agreement in the Australian Treaty
Series was accessible through the Australian Treaties Library on the
AustLII website (www.austlii.edu.au).
aquaculture has the meaning given by Article 3 of the Agreement.
Australian originating goods means goods that are Australian
originating goods under a law of New Zealand that implements the
Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983.
Note: The text of the Convention is set out in Australian Treaty Series 1988
No. 30. In 2006 the text of a Convention in the Australian Treaty
Series was accessible through the Australian Treaties Library on the
AustLII website (www.austlii.edu.au).
customs value of goods has the meaning given by section 159.
Harmonized System means the Harmonized Commodity
Description and Coding System (as in force from time to time) that
is established by or under the Convention.
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Section 153ZIB
Customs Act 1901 429
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indirect materials means:
(a) goods or energy used or consumed in the production, testing
or inspection of goods, but not physically incorporated in the
goods; or
(b) goods or energy used or consumed in the operation or
maintenance of buildings or equipment associated with the
production of goods;
including:
(c) fuel (within its ordinary meaning); and
(d) tools, dies and moulds; and
(e) spare parts; and
(f) lubricants, greases, compounding materials and other similar
goods; and
(g) gloves, glasses, footwear, clothing, safety equipment and
supplies; and
(h) catalysts and solvents.
manufacture means the creation of an article essentially different
from the matters or substances that go into that creation.
New Zealand originating goods means goods that, under this
Division, are New Zealand originating goods.
non-originating materials means goods that are not originating
materials.
originating materials means:
(a) New Zealand originating goods that are used or consumed in
the production of other goods; or
(b) Australian originating goods that are used or consumed in the
production of other goods; or
(c) indirect materials.
produce means grow, farm, raise, breed, mine, harvest, fish, trap,
hunt, capture, gather, collect, extract, manufacture, process,
assemble, restore or renovate.
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Division 1E New Zealand originating goods
Section 153ZIC
430 Customs Act 1901
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territorial sea has the same meaning as in the Seas and Submerged
Lands Act 1973.
Regional value content of goods
(2) The regional value content of goods for the purposes of this
Division is to be worked out in accordance with the regulations.
The regulations may prescribe different regional value content
rules for different kinds of goods.
Value of goods
(3) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(4) In specifying tariff classifications for the purposes of this Division,
the regulations may refer to the Harmonized System.
(5) Subsection 4(3A) does not apply for the purposes of this Division.
Incorporation of other instruments
(6) For the purposes of this Division, the regulations may apply, adopt
or incorporate any matter contained in any instrument or other
writing as in force or existing from time to time.
Subdivision B—Goods wholly obtained or produced in New
Zealand or New Zealand and Australia
153ZIC Goods wholly obtained or produced in New Zealand or New
Zealand and Australia
(1) Goods are New Zealand originating goods if they are wholly
obtained or produced in New Zealand or in New Zealand and
Australia.
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The duties Part VIII
New Zealand originating goods Division 1E
Section 153ZIC
Customs Act 1901 431
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(2) Goods are wholly obtained or produced in New Zealand or in
New Zealand and Australia if, and only if, the goods are:
(a) minerals extracted in New Zealand; or
(b) plants grown in New Zealand, or in New Zealand and
Australia, or products obtained in New Zealand from such
plants; or
(c) live animals born and raised in New Zealand, or in New
Zealand and Australia; or
(d) products obtained from live animals in New Zealand; or
(e) goods obtained from hunting, trapping, fishing, capturing or
aquaculture conducted in New Zealand; or
(f) fish, shellfish or other marine life taken from the sea by ships
that are registered or recorded in New Zealand and are flying,
or are entitled to fly, the flag of New Zealand; or
(g) goods produced or obtained exclusively from goods referred
to in paragraph (f) on board factory ships that are registered
or recorded in New Zealand and are flying the flag of New
Zealand; or
(h) goods taken from the seabed, or the subsoil beneath the
seabed, of the territorial sea of New Zealand or of the
continental shelf of New Zealand:
(i) by New Zealand; or
(ii) by a New Zealand citizen; or
(iii) by a body corporate incorporated in New Zealand;
but only if New Zealand has the right to exploit that part of
the seabed; or
(i) waste and scrap that has been derived from production
operations in New Zealand, or from used goods collected in
New Zealand, and that is fit only for the recovery of raw
materials; or
(j) goods produced entirely in New Zealand, or in New Zealand
and Australia, exclusively from goods referred to in
paragraphs (a) to (i) or from their derivatives.
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1E New Zealand originating goods
Section 153ZID
432 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Subdivision C—Goods produced in New Zealand or New
Zealand and Australia from originating materials
153ZID Goods produced in New Zealand or New Zealand and
Australia from originating materials
Goods are New Zealand originating goods if they are produced
entirely in New Zealand, or entirely in New Zealand and Australia,
from originating materials only.
Subdivision D—Goods produced in New Zealand or New
Zealand and Australia from non-originating
materials
153ZIE Goods produced in New Zealand or New Zealand and
Australia from non-originating materials
(1) Goods are New Zealand originating goods if:
(a) they are classified to a heading or subheading of the
Harmonized System specified in column 1 or 2 of the table in
Schedule 1 to the Customs (New Zealand Rules of Origin)
Regulations 2006; and
(b) they are produced entirely in New Zealand, or entirely in
New Zealand and Australia, from non-originating materials
only or from non-originating materials and originating
materials; and
(c) each requirement that is specified in the regulations to apply
in relation to the goods is satisfied.
Change in tariff classification
(2) The regulations may specify that each non-originating material
used or consumed in the production of the goods is required to
satisfy a specified change in tariff classification.
ComLaw Authoritative Act C2015C00153
The duties Part VIII
New Zealand originating goods Division 1E
Section 153ZIE
Customs Act 1901 433
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(3) The regulations may also specify when a non-originating material
used or consumed in the production of the goods is taken to satisfy
the change in tariff classification.
(4) If:
(a) the requirement referred to in subsection (2) applies in
relation to the goods; and
(b) one or more of the non-originating materials used or
consumed in the production of the goods do not satisfy the
change in tariff classification;
then the requirement referred to in subsection (2) is taken to be
satisfied if the total value of those non-originating materials does
not exceed 10% of the customs value of the goods.
Regional value content
(5) The regulations may specify that the goods are required to have a
regional value content of at least a specified percentage.
(6) If:
(a) the goods are required to have a regional value content of at
least a particular percentage; and
(b) the goods are imported into Australia with standard
accessories, standard spare parts or standard tools; and
(c) the accessories, spare parts or tools are not invoiced
separately from the goods; and
(d) the quantities and value of the accessories, spare parts or
tools are customary for the goods;
then the regulations must require the value of the accessories, spare
parts or tools to be taken into account as originating materials or
non-originating materials, as the case may be, for the purposes of
working out the regional value content of the goods.
Note: The value of the accessories, spare parts or tools is to be worked out in
accordance with the regulations: see subsection 153ZIB(3).
(7) For the purposes of subsection (6), disregard section 153ZIG in
working out whether the accessories, spare parts or tools are
originating materials or non-originating materials.
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1E New Zealand originating goods
Section 153ZIF
434 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(8) However, subsection (6) does not apply if the accessories, spare
parts or tools are imported solely for the purpose of artificially
raising the regional value content of the goods.
No limit on regulations
(9) Subsections (2) and (5) do not limit paragraph (1)(c).
153ZIF Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the General Rules for the
Interpretation of the Harmonized System provided for by the
Convention;
then the packaging material or container is to be disregarded for
the purposes of this Subdivision (with 1 exception).
Exception
(2) If the goods are required to have a regional value content of at least
a particular percentage, the regulations must require the value of
the packaging material or container to be taken into account as
originating materials or non-originating materials, as the case may
be, for the purposes of working out the regional value content of
the goods.
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153ZIB(3).
Subdivision E—Goods that are standard accessories, spare
parts or tools
153ZIG Goods that are standard accessories, spare parts or tools
Goods are New Zealand originating goods if:
ComLaw Authoritative Act C2015C00153
The duties Part VIII
New Zealand originating goods Division 1E
Section 153ZIH
Customs Act 1901 435
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(a) they are standard accessories, standard spare parts or standard
tools in relation to other goods; and
(b) the other goods are imported into Australia with the
accessories, spare parts or tools; and
(c) the accessories, spare parts or tools are not imported solely
for the purpose of artificially raising the regional value
content of the other goods; and
(d) the other goods are New Zealand originating goods; and
(e) the accessories, spare parts or tools are not invoiced
separately from the other goods; and
(f) the quantities and value of the accessories, spare parts or
tools are customary for the goods.
Subdivision F—Goods wholly manufactured in New Zealand
153ZIH Goods wholly manufactured in New Zealand
(1) Goods are New Zealand originating goods if they are wholly
manufactured in New Zealand from one or more of the following:
(a) unmanufactured raw products;
(b) materials wholly manufactured in Australia or New Zealand
or Australia and New Zealand;
(c) materials covered by subsection (2).
(2) The CEO may, by legislative instrument, determine specified
materials imported into New Zealand to be manufactured raw
materials of New Zealand.
Subdivision G—Non-qualifying operations
153ZIJ Non-qualifying operations
(1) Goods are not New Zealand originating goods under this Division
merely because of the following operations:
(a) operations to preserve goods in good condition for the
purposes of transport or storage;
(b) disassembly of goods;
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1E New Zealand originating goods
Section 153ZIK
436 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(c) affixing of marks, labels or other similar distinguishing signs
on goods or their packaging;
(d) packaging, changes to packaging, the breaking up or
assembly of packages or presenting goods for transport or
sale;
(e) quality control inspections;
(f) any combination of operations referred to in paragraphs (a) to
(e).
(2) This section applies despite any other provision of this Division.
Subdivision H—Consignment
153ZIK Consignment
(1) Goods are not New Zealand originating goods under this Division
if:
(a) they are transported through a country or place other than
New Zealand or Australia; and
(b) they undergo subsequent production or any other operation in
that country or place (other than unloading, reloading,
storing, repacking, relabelling or any operation that is
necessary to preserve them in good condition or to transport
them to Australia).
(2) This section applies despite any other provision of this Division.
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Chilean originating goods Division 1F
Section 153ZJA
Customs Act 1901 437
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 1F—Chilean originating goods
Subdivision A—Preliminary
153ZJA Simplified outline
The following is a simplified outline of this Division:
• This Division defines Chilean originating goods. Preferential
rates of customs duty under the Customs Tariff Act 1995 apply
to Chilean originating goods that are imported into Australia.
• Subdivision B provides that goods are Chilean originating
goods if they are wholly obtained goods of Chile.
• Subdivision C provides that goods are Chilean originating
goods if they are produced entirely in the territory of Chile
from originating materials only.
• Subdivision D sets out when goods are Chilean originating
goods because they are produced entirely in the territory of
Chile, or in the territory of Chile and the territory of Australia,
from non-originating materials only or from non-originating
materials and originating materials.
• Subdivision E sets out when goods are Chilean originating
goods because they are accessories, spare parts, tools or
instructional or other information resources imported with
other goods.
• Subdivision F provides that goods are not Chilean originating
goods under this Division merely because of certain
operations.
• Subdivision G deals with how the consignment of goods
affects whether the goods are Chilean originating goods.
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1F Chilean originating goods
Section 153ZJB
438 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
153ZJB Interpretation
Definitions
(1) In this Division:
Agreement means the Australia-Chile Free Trade Agreement, done
at Canberra on 30 July 2008, as amended from time to time.
Note: In 2008, the text of the Agreement was accessible through the
Australian Treaties Library on the AustLII website
(www.austlii.edu.au).
Australian originating goods means goods that are Australian
originating goods under a law of Chile that implements the
Agreement.
Certificate of Origin means a certificate that is in force and that
complies with the requirements of paragraph 2 of Article 4.16 of
the Agreement.
Chilean originating goods means goods that, under this Division,
are Chilean originating goods.
composite goods has the same meaning as it has in the Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983 [1988] ATS 30, as in force from time to
time.
Note: The text of the Convention is set out in Australian Treaty Series 1988
No. 30. In 2008, the text of a Convention in the Australian Treaty
Series was accessible through the Australian Treaties Library on the
AustLII website (www.austlii.edu.au).
customs value of goods has the meaning given by section 159.
Harmonized System means the Harmonized Commodity
Description and Coding System (as in force from time to time) that
is established by or under the Convention.
indirect materials means:
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The duties Part VIII
Chilean originating goods Division 1F
Section 153ZJB
Customs Act 1901 439
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(a) goods or energy used in the production, testing or inspection
of goods, but not physically incorporated in the goods; or
(b) goods or energy used in the maintenance of buildings or the
operation of equipment associated with the production of
goods;
including:
(c) fuel (within its ordinary meaning); and
(d) tools, dies and moulds; and
(e) spare parts and materials; and
(f) lubricants, greases, compounding materials and other similar
goods; and
(g) gloves, glasses, footwear, clothing, safety equipment and
supplies; and
(h) catalysts and solvents.
Interpretation Rules means the General Rules (as in force from
time to time) for the Interpretation of the Harmonized System
provided for by the Convention.
non-originating materials means goods that are not originating
materials.
originating materials means:
(a) Chilean originating goods that are used in the production of
other goods; or
(b) Australian originating goods that are used in the production
of other goods; or
(c) indirect materials.
person of Chile means person of a Party within the meaning,
insofar as it relates to Chile, of Article 2.1 of the Agreement.
produce means grow, farm, raise, breed, mine, harvest, fish, trap,
hunt, capture, gather, collect, extract, manufacture, process or
assemble.
territorial sea has the same meaning as in the Seas and Submerged
Lands Act 1973.
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1F Chilean originating goods
Section 153ZJC
440 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
territory of Australia means territory within the meaning, insofar
as it relates to Australia, of Article 2.1 of the Agreement.
territory of Chile means territory within the meaning, insofar as it
relates to Chile, of Article 2.1 of the Agreement.
Regional value content of goods
(2) The regional value content of goods for the purposes of this
Division is to be worked out in accordance with the regulations.
The regulations may prescribe different regional value content
rules for different kinds of goods.
Value of goods
(3) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(4) In specifying tariff classifications for the purposes of this Division,
the regulations may refer to the Harmonized System.
(5) Subsection 4(3A) does not apply for the purposes of this Division.
Subdivision B—Wholly obtained goods of Chile
153ZJC Wholly obtained goods of Chile
(1) Goods are Chilean originating goods if:
(a) they are wholly obtained goods of Chile; and
(b) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for the
goods.
(2) Goods are wholly obtained goods of Chile if, and only if, the
goods are:
(a) minerals extracted in or from the territory of Chile; or
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Chilean originating goods Division 1F
Section 153ZJD
Customs Act 1901 441
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(b) goods listed in Section II of the Harmonized System that are
harvested, picked or gathered in the territory of Chile; or
(c) live animals born and raised in the territory of Chile; or
(d) goods obtained from live animals in the territory of Chile; or
(e) goods obtained from hunting, trapping, fishing, gathering,
capturing or aquaculture conducted in the territory of Chile;
or
(f) fish, shellfish or other marine life taken from the high seas by
ships that are registered or recorded in Chile and are flying
the flag of Chile; or
(g) goods obtained or produced from goods referred to in
paragraph (f) on board factory ships that are registered or
recorded in Chile and are flying the flag of Chile; or
(h) goods taken from the seabed, or beneath the seabed, outside
the territorial sea of Chile:
(i) by Chile; or
(ii) by a person of Chile;
but only if Chile has the right to exploit that part of the
seabed in accordance with international law; or
(i) waste and scrap that have been derived from production
operations in the territory of Chile, or from used goods
collected in the territory of Chile, and that are fit only for the
recovery of raw materials; or
(j) goods obtained or produced entirely in the territory of Chile
exclusively from goods referred to in paragraphs (a) to (i).
Subdivision C—Goods produced in Chile from originating
materials
153ZJD Goods produced in Chile from originating materials
Goods are Chilean originating goods if:
(a) they are produced entirely in the territory of Chile from
originating materials only; and
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1F Chilean originating goods
Section 153ZJE
442 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(b) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for the
goods.
Subdivision D—Goods produced in Chile, or Chile and
Australia, from non-originating materials
153ZJE Goods produced in Chile, or Chile and Australia, from
non-originating materials
(1) Goods are Chilean originating goods if:
(a) they are classified to a heading or subheading of the
Harmonized System specified in column 1 of the table in
Schedule 1 to the Customs (Chilean Rules of Origin)
Regulations 2008; and
(b) they are produced entirely in the territory of Chile, or entirely
in the territory of Chile and the territory of Australia, from
non-originating materials only or from non-originating
materials and originating materials; and
(c) each requirement that is specified in the regulations to apply
in relation to the goods is satisfied; and
(d) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for the
goods.
This subsection is subject to subsections (9) and (10).
Change in tariff classification
(2) The regulations may specify that each non-originating material
used in the production of the goods is required to satisfy a specified
change in tariff classification.
(3) The regulations may also specify when a non-originating material
used in the production of the goods is taken to satisfy the change in
tariff classification.
(4) If:
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The duties Part VIII
Chilean originating goods Division 1F
Section 153ZJE
Customs Act 1901 443
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(a) the requirement referred to in subsection (2) applies in
relation to the goods; and
(b) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement referred to in subsection (2) is taken to be
satisfied if the total value of those non-originating materials does
not exceed 10% of the customs value of the goods.
Regional value content
(5) The regulations may specify that the goods are required to have a
regional value content of at least a specified percentage.
(6) If:
(a) the goods are required to have a regional value content of at
least a particular percentage; and
(b) the goods are imported into Australia with accessories, spare
parts, tools or instructional or other information resources;
and
(c) the accessories, spare parts, tools or instructional or other
information resources are not invoiced separately from the
goods; and
(d) the quantities and value of the accessories, spare parts, tools
or instructional or other information resources are customary
for the goods; and
(e) the accessories, spare parts, tools or instructional or other
information resources are non-originating materials;
then the regulations must require the value of the accessories, spare
parts, tools or instructional or other information resources to be
taken into account as non-originating materials for the purposes of
working out the regional value content of the goods.
Note: The value of the accessories, spare parts, tools or instructional or other
information resources is to be worked out in accordance with the
regulations: see subsection 153ZJB(3).
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1F Chilean originating goods
Section 153ZJE
444 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(7) For the purposes of subsection (6), disregard section 153ZJG in
working out whether the accessories, spare parts, tools or
instructional or other information resources are non-originating
materials.
No limit on regulations
(8) Subsections (2) and (5) do not limit paragraph (1)(c).
Goods put up in a set for retail sale
(9) If:
(a) the goods are put up in a set for retail sale; and
(b) the goods are classified in accordance with Rule 3 of the
Interpretation Rules;
the goods are Chilean originating goods under this section only if:
(c) all of the goods in the set, considered individually, are
Chilean originating goods under this Division; or
(d) the total value of the goods in the set that are not Chilean
originating goods under this Division does not exceed 25%
of the customs value of the set of goods.
Note: The value of the goods in the set is to be worked out in accordance
with the regulations: see subsection 153ZJB(3).
Composite goods
(10) If:
(a) the goods are composite goods; and
(b) the goods are classified in accordance with Rule 3 of the
Interpretation Rules;
the goods are Chilean originating goods under this section only if:
(c) all of the components of the composite goods, considered
individually, are Chilean originating goods under this
Division; or
(d) the total value of the components of the composite goods that
are not Chilean originating goods under this Division does
not exceed 25% of the customs value of the goods.
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Chilean originating goods Division 1F
Section 153ZJF
Customs Act 1901 445
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Note: The value of the components of the composite goods is to be worked
out in accordance with the regulations: see subsection 153ZJB(3).
153ZJF Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for
the purposes of this Subdivision (with 1 exception).
Exception
(2) If:
(a) the goods are required to have a regional value content of at
least a particular percentage; and
(b) the packaging material or container is a non-originating
material;
the regulations must require the value of the packaging material or
container to be taken into account as a non-originating material for
the purposes of working out the regional value content of the
goods.
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153ZJB(3).
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information resources
153ZJG Goods that are accessories, spare parts, tools or
instructional or other information resources
Goods are Chilean originating goods if:
(a) they are accessories, spare parts, tools or instructional or
other information resources in relation to other goods; and
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1F Chilean originating goods
Section 153ZJH
446 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(b) the other goods are imported into Australia with the
accessories, spare parts, tools or instructional or other
information resources; and
(c) the other goods are Chilean originating goods; and
(d) the accessories, spare parts, tools or instructional or other
information resources are not invoiced separately from the
other goods; and
(e) the quantities and value of the accessories, spare parts, tools
or instructional or other information resources are customary
for the other goods.
Subdivision F—Non-qualifying operations
153ZJH Non-qualifying operations
(1) Goods are not Chilean originating goods under this Division
merely because of the following operations:
(a) operations to preserve goods in good condition for the
purpose of storage of the goods during transport;
(b) changing of packaging or the breaking up or assembly of
packages;
(c) disassembly of goods;
(d) placing goods in bottles, cases or boxes or other simple
packaging operations;
(e) making up of sets of goods;
(f) any combination of operations referred to in paragraphs (a) to
(e).
(2) This section applies despite any other provision of this Division.
Subdivision G—Consignment
153ZJI Consignment
(1) Goods are not Chilean originating goods under this Division if:
(a) they are transported through a country or place other than
Chile or Australia; and
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Chilean originating goods Division 1F
Section 153ZJI
Customs Act 1901 447
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(b) they undergo subsequent production or any other operation in
that country or place (other than unloading, reloading,
storing, repacking, relabelling, exhibition or any operation
that is necessary to preserve them in good condition or to
transport them to Australia).
(2) This section applies despite any other provision of this Division.
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1G ASEAN-Australia-New Zealand (AANZ) originating goods
Section 153ZKA
448 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 1G—ASEAN-Australia-New Zealand (AANZ)
originating goods
Subdivision A—Preliminary
153ZKA Simplified outline
The following is a simplified outline of this Division:
• This Division defines AANZ originating goods (short for
ASEAN-Australia-New Zealand originating goods).
Preferential rates of customs duty under the Customs Tariff
Act 1995 apply to AANZ originating goods that are imported
into Australia.
• Subdivision B provides that goods are AANZ originating
goods if they are wholly obtained goods of a Party.
• Subdivision C provides that goods are AANZ originating
goods if they are produced entirely in a Party from originating
materials only.
• Subdivision D sets out when goods are AANZ originating
goods because they are produced from non-originating
materials only or from non-originating materials and
originating materials.
• Subdivision E sets out when goods are AANZ originating
goods because they are accessories, spare parts, tools or
instructional or other information materials imported with
other goods.
• Subdivision F deals with how the consignment of goods
affects whether the goods are AANZ originating goods.
ComLaw Authoritative Act C2015C00153
The duties Part VIII
ASEAN-Australia-New Zealand (AANZ) originating goods Division 1G
Section 153ZKB
Customs Act 1901 449
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
153ZKB Interpretation
Definitions
(1) In this Division:
AANZ originating goods means goods that, under this Division,
are AANZ originating goods.
Agreement means the Agreement Establishing the
ASEAN-Australia-New Zealand Free Trade Area, done at Thailand
on 27 February 2009, as amended from time to time.
Note: In 2009, the text of the Agreement was accessible through the
Australian Treaties Library on the AustLII website
(www.austlii.edu.au).
aquaculture has the meaning given by Article 1 of Chapter 3 of the
Agreement.
Certificate of Origin means a certificate that is in force and that
complies with the requirements of Rule 7 of the Annex to
Chapter 3 of the Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983, as in force from time to time.
Note: The text of the Convention is set out in Australian Treaty Series 1988
No. 30 ([1988] ATS 30). In 2009, the text of a Convention in the
Australian Treaty Series was accessible through the Australian
Treaties Library on the AustLII website (www.austlii.edu.au).
customs value of goods has the meaning given by section 159.
Harmonized System means the Harmonized Commodity
Description and Coding System (as in force from time to time) that
is established by or under the Convention.
in a Party includes:
(a) the territorial sea of a Party; and
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1G ASEAN-Australia-New Zealand (AANZ) originating goods
Section 153ZKB
450 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(b) the exclusive economic zone of a Party over which the Party
exercises sovereign rights or jurisdiction in accordance with
international law; and
(c) the continental shelf of a Party over which the Party exercises
sovereign rights or jurisdiction in accordance with
international law.
indirect materials means:
(a) goods or energy used in the production, testing or inspection
of goods, but not physically incorporated in the goods; or
(b) goods or energy used in the maintenance of buildings or the
operation of equipment associated with the production of
goods;
including:
(c) fuel (within its ordinary meaning); and
(d) tools, dies and moulds; and
(e) spare parts and materials; and
(f) lubricants, greases, compounding materials and other similar
goods; and
(g) gloves, glasses, footwear, clothing, safety equipment and
supplies; and
(h) catalysts and solvents.
Interpretation Rules means the General Rules (as in force from
time to time) for the Interpretation of the Harmonized System
provided for by the Convention.
non-originating materials means goods that are not originating
materials.
originating materials means:
(a) AANZ originating goods that are used or consumed in the
production of other goods; or
(b) indirect materials.
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Section 153ZKB
Customs Act 1901 451
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Party means a Party (within the meaning of the Agreement) for
which the Agreement has entered into force.
Note: See also subsection (7).
produce means grow, farm, raise, breed, mine, harvest, fish, trap,
hunt, capture, gather, collect, extract, manufacture, process or
assemble.
territorial sea has the same meaning as in the Seas and Submerged
Lands Act 1973.
Regional value content of goods
(2) The regional value content of goods for the purposes of this
Division is to be worked out in accordance with the regulations.
The regulations may prescribe different regional value content
rules for different kinds of goods.
Value of goods
(3) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(4) In specifying tariff classifications for the purposes of this Division,
the regulations may refer to the Harmonized System.
(5) Subsection 4(3A) does not apply for the purposes of this Division.
Incorporation of other instruments
(6) For the purposes of this Division, the regulations may apply, adopt
or incorporate any matter contained in any instrument or other
writing as in force or existing from time to time.
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Part VIII The duties
Division 1G ASEAN-Australia-New Zealand (AANZ) originating goods
Section 153ZKC
452 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Notification of entry into force of Agreement for a Party
(7) The Minister must announce by notice in the Gazette the day on
which the Agreement enters into force for a Party (other than
Australia). For the purposes of this subsection, Party means a Party
(within the meaning of the Agreement).
(8) A notice referred to in subsection (7) is not a legislative instrument.
Subdivision B—Wholly obtained goods of a Party
153ZKC Wholly obtained goods of a Party
(1) Goods are AANZ originating goods if:
(a) they are wholly obtained goods of a Party; and
(b) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for the
goods.
(2) Goods are wholly obtained goods of a Party if, and only if, the
goods are:
(a) plants, or goods obtained from plants, that are grown,
harvested, picked or gathered in a Party (including fruit,
flowers, vegetables, trees, seaweed, fungi and live plants); or
(b) live animals born and raised in a Party; or
(c) goods obtained from live animals in a Party; or
(d) goods obtained from hunting, trapping, fishing, farming,
aquaculture, gathering or capturing in a Party; or
(e) minerals or other naturally occurring substances extracted or
taken in a Party; or
(f) fish, shellfish or other marine goods taken from the high seas,
in accordance with international law, by ships that are
registered or recorded in a Party and are flying, or are entitled
to fly, the flag of that Party; or
(g) goods produced from goods referred to in paragraph (f) on
board factory ships that are registered or recorded in a Party
and are flying, or are entitled to fly, the flag of that Party; or
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Section 153ZKD
Customs Act 1901 453
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(h) goods taken by a Party, or a person of a Party, from the
seabed, or beneath the seabed, outside:
(i) the exclusive economic zone of that Party; and
(ii) the continental shelf of that Party; and
(iii) an area over which a third party exercises jurisdiction;
and taken under exploitation rights granted in accordance
with international law; or
(i) waste and scrap that has been derived from production or
consumption in a Party and that is fit only for the recovery of
raw materials; or
(j) used goods that are collected in a Party and that are fit only
for the recovery of raw materials; or
(k) goods produced or obtained entirely in a Party exclusively
from goods referred to in paragraphs (a) to (j) or from their
derivatives.
Subdivision C—Goods produced from originating materials
153ZKD Goods produced from originating materials
Goods are AANZ originating goods if:
(a) they are produced entirely in a Party from originating
materials only; and
(b) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for the
goods.
Subdivision D—Goods produced from non-originating
materials
153ZKE Goods produced from non-originating materials and
classified in the tariff table
(1) Goods are AANZ originating goods if:
(a) they are classified to a heading or subheading of the
Harmonized System specified in column 1 or 2 of the table in
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Section 153ZKE
454 Customs Act 1901
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Schedule 1 to the Customs (ASEAN-Australia-New Zealand
Rules of Origin) Regulations 2009; and
(b) each requirement that is specified in the regulations to apply
in relation to the goods is satisfied; and
(c) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for the
goods.
Change in tariff classification
(2) The regulations may specify that each non-originating material
used or consumed in the production of the goods is required to
satisfy a specified change in tariff classification.
(3) The regulations may also specify when a non-originating material
used or consumed in the production of the goods is taken to satisfy
the change in tariff classification.
(4) If:
(a) the requirement referred to in subsection (2) applies in
relation to the goods; and
(b) one or more of the non-originating materials used or
consumed in the production of the goods do not satisfy the
change in tariff classification;
then the requirement referred to in subsection (2) is taken to be
satisfied if the total value of those non-originating materials does
not exceed 10% of the customs value of the goods.
(5) If:
(a) the requirement referred to in subsection (2) applies in
relation to the goods; and
(b) the goods are classified to any of Chapters 50 to 63 of the
Harmonized System; and
(c) one or more of the non-originating materials used or
consumed in the production of the goods do not satisfy the
change in tariff classification;
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Section 153ZKE
Customs Act 1901 455
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then the requirement referred to in subsection (2) is taken to be
satisfied if the total weight of those non-originating materials does
not exceed 10% of the total weight of the goods.
Regional value content
(6) The regulations may specify that the goods are required to have a
regional value content of at least a specified percentage.
(7) If:
(a) the goods are required to have a regional value content of at
least a particular percentage; and
(b) the goods are imported into Australia with accessories, spare
parts, tools or instructional or other information materials;
and
(c) the accessories, spare parts, tools or instructional or other
information materials are not invoiced separately from the
goods; and
(d) the quantities and value of the accessories, spare parts, tools
or instructional or other information materials are customary
for the goods;
then the regulations must require the value of the accessories, spare
parts, tools or instructional or other information materials to be
taken into account as originating materials or non-originating
materials, as the case may be, for the purposes of working out the
regional value content of the goods.
Note: The value of the accessories, spare parts, tools or instructional or other
information materials is to be worked out in accordance with the
regulations: see subsection 153ZKB(3).
(8) For the purposes of subsection (7), disregard section 153ZKI in
working out whether the accessories, spare parts, tools or
instructional or other information materials are originating
materials or non-originating materials.
(9) However, subsection (7) does not apply if the accessories, spare
parts, tools or instructional or other information materials are
imported solely for the purpose of artificially raising the regional
value content of the goods.
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Part VIII The duties
Division 1G ASEAN-Australia-New Zealand (AANZ) originating goods
Section 153ZKF
456 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
No limit on regulations
(10) Subsections (2) and (6) do not limit paragraph (1)(b).
153ZKF Goods produced from non-originating materials and not
classified in the tariff table
Regional value content of at least 40%
(1) Goods are AANZ originating goods if:
(a) they are classified to a heading or subheading of the
Harmonized System that is not specified in column 1 or 2 of
the table in Schedule 1 to the Customs
(ASEAN-Australia-New Zealand Rules of Origin)
Regulations 2009; and
(b) the final process in their production was performed in a
Party; and
(c) the goods have a regional value content of at least 40%; and
(d) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for the
goods.
(2) For the purposes of subsection (1), if:
(a) the goods are imported into Australia with accessories, spare
parts, tools or instructional or other information materials;
and
(b) the accessories, spare parts, tools or instructional or other
information materials are not invoiced separately from the
goods; and
(c) the quantities and value of the accessories, spare parts, tools
or instructional or other information materials are customary
for the goods;
then the regulations must require the value of the accessories, spare
parts, tools or instructional or other information materials to be
taken into account as originating materials or non-originating
materials, as the case may be, for the purposes of working out the
regional value content of the goods.
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ASEAN-Australia-New Zealand (AANZ) originating goods Division 1G
Section 153ZKF
Customs Act 1901 457
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Note: The value of the accessories, spare parts, tools or instructional or other
information materials is to be worked out in accordance with the
regulations: see subsection 153ZKB(3).
(3) For the purposes of subsection (2), disregard section 153ZKI in
working out whether the accessories, spare parts, tools or
instructional or other information materials are originating
materials or non-originating materials.
(4) However, subsection (2) does not apply if the accessories, spare
parts, tools or instructional or other information materials are
imported solely for the purpose of artificially raising the regional
value content of the goods.
Change in tariff classification at heading level
(5) Goods are AANZ originating goods if:
(a) they are classified to a heading or subheading of the
Harmonized System that is not specified in column 1 or 2 of
the table in Schedule 1 to the Customs
(ASEAN-Australia-New Zealand Rules of Origin)
Regulations 2009; and
(b) they are produced entirely in one or more Parties from
non-originating materials only or from non-originating
materials and originating materials; and
(c) each non-originating material used or consumed in the
production of the goods undergoes a change in tariff
classification that is a change to a heading of the Harmonized
System from any other heading of the Harmonized System;
and
(d) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for the
goods.
(6) For the purposes of paragraph (5)(c), if one or more of the
non-originating materials used or consumed in the production of
the goods do not satisfy the change in tariff classification referred
to in that paragraph, then that paragraph is taken to be satisfied if
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Division 1G ASEAN-Australia-New Zealand (AANZ) originating goods
Section 153ZKG
458 Customs Act 1901
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the total value of those non-originating materials does not exceed
10% of the customs value of the goods.
(7) For the purposes of paragraph (5)(c), if:
(a) the goods are classified to any of Chapters 50 to 63 of the
Harmonized System; and
(b) one or more of the non-originating materials used or
consumed in the production of the goods do not satisfy the
change in tariff classification referred to in that paragraph;
then that paragraph is taken to be satisfied if the total weight of
those non-originating materials does not exceed 10% of the total
weight of the goods.
153ZKG Non-qualifying operations or processes
(1) This section applies for the purposes of working out if goods are
AANZ originating goods under:
(a) subsection 153ZKE(1) where, in relation to
paragraph 153ZKE(1)(b), the goods are claimed to be AANZ
originating goods solely on the basis that the goods have a
regional value content of at least a particular percentage; or
(b) subsection 153ZKF(1).
(2) The goods are not AANZ originating goods merely because of the
following:
(a) operations or processes to preserve goods in good condition
for the purpose of transport or storage of the goods;
(b) operations or processes to facilitate the shipment or
transportation of goods;
(c) packaging (other than encapsulation of electronics) for
transportation or sale or presenting goods for transportation
or sale;
(d) simple processes of sifting, classifying, washing, cutting,
slitting, bending, coiling, uncoiling or other similar simple
processes;
(e) affixing of marks, labels or other distinguishing signs on
goods or on their packaging;
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Section 153ZKH
Customs Act 1901 459
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(f) dilution with water or another substance that does not
materially alter the characteristics of goods;
(g) any combination of things referred to in paragraphs (a) to (f).
153ZKH Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for
the purposes of this Subdivision (with one exception).
Exception
(2) If the goods are required to have a regional value content of at least
a particular percentage, the regulations must require the value of
the packaging material or container to be taken into account as
originating materials or non-originating materials, as the case may
be, for the purposes of working out the regional value content of
the goods.
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153ZKB(3).
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information materials
153ZKI Goods that are accessories, spare parts, tools or
instructional or other information materials
Goods are AANZ originating goods if:
(a) they are accessories, spare parts, tools or instructional or
other information materials in relation to other goods; and
(b) the other goods are imported into Australia with the
accessories, spare parts, tools or instructional or other
information materials; and
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Section 153ZKJ
460 Customs Act 1901
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(c) the accessories, spare parts, tools or instructional or other
information materials are not imported solely for the purpose
of artificially raising the regional value content of the other
goods; and
(d) the other goods are AANZ originating goods; and
(e) the accessories, spare parts, tools or instructional or other
information materials are not invoiced separately from the
other goods; and
(f) the quantities and value of the accessories, spare parts, tools
or instructional or other information materials are customary
for the other goods.
Subdivision F—Consignment
153ZKJ Consignment
(1) Goods are not AANZ originating goods under this Division if:
(a) the goods are transported through a country or place other
than a Party; and
(b) at least one of the following applies:
(i) the goods undergo subsequent production or any other
operation in that country or place (other than unloading,
reloading, storing or any operation that is necessary to
preserve the goods in good condition or to transport the
goods to Australia);
(ii) the goods enter the commerce of that country or place;
(iii) the transport through that country or place is not
justified by geographical, economic or logistical
reasons.
(2) This section applies despite any other provision of this Division.
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Malaysian originating goods Division 1H
Section 153ZLA
Customs Act 1901 461
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Division 1H—Malaysian originating goods
Subdivision A—Preliminary
153ZLA Simplified outline
The following is a simplified outline of this Division:
• This Division defines Malaysian originating goods.
Preferential rates of customs duty under the Customs Tariff
Act 1995 apply to Malaysian originating goods that are
imported into Australia.
• Subdivision B provides that goods are Malaysian originating
goods if they are wholly obtained or produced in Malaysia or
in Malaysia and Australia.
• Subdivision C provides that goods are Malaysian originating
goods if they are produced entirely in Malaysia, or in
Malaysia and Australia, from originating materials only.
• Subdivision D sets out when goods are Malaysian originating
goods because they are produced entirely in Malaysia, or in
Malaysia and Australia, from non-originating materials only
or from non-originating materials and originating materials.
• Subdivision E sets out when goods are Malaysian originating
goods because they are accessories, spare parts, tools or
instructional or other information materials imported with
other goods.
• Subdivision F deals with how the consignment of goods
affects whether the goods are Malaysian originating goods.
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Part VIII The duties
Division 1H Malaysian originating goods
Section 153ZLB
462 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
153ZLB Interpretation
Definitions
(1) In this Division:
Agreement means the Malaysia-Australia Free Trade Agreement,
done at Kuala Lumpur on 22 May 2012, as amended from time to
time.
Note: In 2012, the text of the Agreement was accessible through the
Australian Treaties Library on the AustLII website
(www.austlii.edu.au).
aquaculture has the meaning given by Article 3.1 of the
Agreement.
Australian originating goods means goods that are Australian
originating goods under a law of Malaysia that implements the
Agreement.
Certificate of Origin means a certificate that is in force and that
complies with the requirements of Articles 3.15 and 3.16, and
Rule 7 of the Annex to Chapter 3, of the Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983, as in force from time to time.
Note: The text of the Convention is set out in Australian Treaty Series 1988
No. 30 ([1988] ATS 30). In 2012, the text of a Convention in the
Australian Treaty Series was accessible through the Australian
Treaties Library on the AustLII website (www.austlii.edu.au).
customs value of goods has the meaning given by section 159.
Declaration of Origin means a declaration that is in force and that
complies with the requirements of Article 3.15, and Rule 7 of the
Annex to Chapter 3, of the Agreement.
Harmonized System means the Harmonized Commodity
Description and Coding System (as in force from time to time) that
is established by or under the Convention.
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Section 153ZLB
Customs Act 1901 463
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indirect materials means:
(a) goods or energy used in the production, testing or inspection
of goods, but not physically incorporated in the goods; or
(b) goods or energy used in the maintenance of buildings or the
operation of equipment associated with the production of
goods;
including:
(c) fuel (within its ordinary meaning); and
(d) tools, dies and moulds; and
(e) spare parts and materials; and
(f) lubricants, greases, compounding materials and other similar
goods; and
(g) gloves, glasses, footwear, clothing, safety equipment and
supplies; and
(h) catalysts and solvents.
Interpretation Rules means the General Rules (as in force from
time to time) for the Interpretation of the Harmonized System
provided for by the Convention.
juridical person has the meaning given by Article 1.2 of the
Agreement.
Malaysian originating goods means goods that, under this
Division, are Malaysian originating goods.
non-originating materials means goods that are not originating
materials.
originating materials means:
(a) Malaysian originating goods that are used in the production
of other goods; or
(b) Australian originating goods that are used in the production
of other goods; or
(c) indirect materials.
person of Malaysia means:
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Section 153ZLB
464 Customs Act 1901
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(a) a natural person of a Party within the meaning, so far as it
relates to Malaysia, of Article 1.2 of the Agreement; or
(b) a juridical person of Malaysia.
planted has the meaning given by Article 3.1 of the Agreement.
produce means grow, plant, mine, harvest, farm, raise, breed,
extract, gather, collect, capture, fish, trap, hunt, manufacture,
process or assemble.
territory of Australia means territory within the meaning, so far as
it relates to Australia, of Article 1.2 of the Agreement.
territory of Malaysia means territory within the meaning, so far as
it relates to Malaysia, of Article 1.2 of the Agreement.
Regional value content of goods
(2) The regional value content of goods for the purposes of this
Division is to be worked out in accordance with the regulations.
The regulations may prescribe different regional value content
rules for different kinds of goods.
Value of goods
(3) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(4) In prescribing tariff classifications for the purposes of this
Division, the regulations may refer to the Harmonized System.
(5) Subsection 4(3A) does not apply for the purposes of this Division.
Incorporation of other instruments
(6) Despite subsection 14(2) of the Legislative Instruments Act 2003,
regulations made for the purposes of this Division may make
provision in relation to a matter by applying, adopting or
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Malaysian originating goods Division 1H
Section 153ZLC
Customs Act 1901 465
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incorporating, with or without modification, any matter contained
in an instrument or other writing as in force or existing from time
to time.
Subdivision B—Goods wholly obtained or produced in
Malaysia or in Malaysia and Australia
153ZLC Goods wholly obtained or produced in Malaysia or in
Malaysia and Australia
(1) Goods are Malaysian originating goods if:
(a) they are wholly obtained or produced in Malaysia or in
Malaysia and Australia; and
(b) the importer of the goods has, at the time the goods are
imported, a Declaration of Origin or a Certificate of Origin,
or a copy of one, for the goods.
(2) Goods are wholly obtained or produced in Malaysia or in
Malaysia and Australia if, and only if, the goods are:
(a) minerals, or other naturally occurring substances, extracted or
taken in the territory of Malaysia; or
(b) plants formed, naturally grown or planted in the territory of
Malaysia or in the territory of Malaysia and the territory of
Australia, or products obtained in the territory of Malaysia
from such plants; or
(c) live animals born and raised in the territory of Malaysia, or in
the territory of Malaysia and the territory of Australia; or
(d) goods obtained from live animals in the territory of Malaysia;
or
(e) goods obtained directly from hunting, trapping, fishing,
gathering, capturing or aquaculture conducted in the territory
of Malaysia; or
(f) fish, shellfish or plant or other marine life taken from the
high seas by ships that are registered in Malaysia and are
flying the flag of Malaysia; or
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Division 1H Malaysian originating goods
Section 153ZLD
466 Customs Act 1901
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(g) goods obtained or produced from goods referred to in
paragraph (f) on board factory ships that are registered in
Malaysia and are flying the flag of Malaysia; or
(h) goods taken by Malaysia, or a person of Malaysia, from the
seabed, or beneath the seabed, outside:
(i) the exclusive economic zone of Malaysia; and
(ii) the continental shelf of Malaysia; and
(iii) an area over which a third party exercises jurisdiction;
and taken under exploitation rights granted in accordance
with international law; or
(i) waste and scrap that has been derived from production or
consumption in the territory of Malaysia and that is fit only
for the recovery of raw materials; or
(j) used goods that are collected in the territory of Malaysia and
that are fit only for the recovery of raw materials; or
(k) goods produced or obtained entirely in the territory of
Malaysia, or in the territory of Malaysia and the territory of
Australia, exclusively from goods referred to in
paragraphs (a) to (j) or from their derivatives.
Subdivision C—Goods produced in Malaysia, or in Malaysia
and Australia, from originating materials
153ZLD Goods produced in Malaysia, or in Malaysia and Australia,
from originating materials
Goods are Malaysian originating goods if:
(a) they are produced entirely in the territory of Malaysia, or
entirely in the territory of Malaysia and the territory of
Australia, from originating materials only; and
(b) the importer of the goods has, at the time the goods are
imported, a Declaration of Origin or a Certificate of Origin,
or a copy of one, for the goods.
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Malaysian originating goods Division 1H
Section 153ZLE
Customs Act 1901 467
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Subdivision D—Goods produced in Malaysia, or in Malaysia
and Australia, from non-originating materials
153ZLE Goods produced in Malaysia, or in Malaysia and Australia,
from non-originating materials
(1) Goods are Malaysian originating goods if:
(a) they are classified to a heading or subheading of the
Harmonized System specified in column 1 or 2 of the table in
Schedule 1 to the Customs (Malaysian Rules of Origin)
Regulation 2012; and
(b) they are produced entirely in the territory of Malaysia, or
entirely in the territory of Malaysia and the territory of
Australia, from non-originating materials only or from
non-originating materials and originating materials; and
(c) each requirement that is prescribed by the regulations to
apply in relation to the goods is satisfied; and
(d) the importer of the goods has, at the time the goods are
imported, a Declaration of Origin or a Certificate of Origin,
or a copy of one, for the goods.
Change in tariff classification
(2) The regulations may prescribe that each non-originating material
used in the production of the goods is required to satisfy a
prescribed change in tariff classification.
(3) The regulations may also prescribe when a non-originating
material used in the production of the goods is taken to satisfy the
change in tariff classification.
(4) If:
(a) the requirement referred to in subsection (2) applies in
relation to the goods; and
(b) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
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Part VIII The duties
Division 1H Malaysian originating goods
Section 153ZLE
468 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
then the requirement referred to in subsection (2) is taken to be
satisfied if the total value of those non-originating materials does
not exceed 10% of the customs value of the goods.
(5) If:
(a) the requirement referred to in subsection (2) applies in
relation to the goods; and
(b) the goods are classified to any of Chapters 50 to 63 of the
Harmonized System; and
(c) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement referred to in subsection (2) is taken to be
satisfied if the total weight of those non-originating materials does
not exceed 10% of the total weight of the goods.
Regional value content
(6) The regulations may prescribe that the goods are required to have a
regional value content of at least a prescribed percentage.
(7) If:
(a) the goods are required to have a regional value content of at
least a particular percentage; and
(b) the goods are imported into Australia with accessories, spare
parts, tools or instructional or other information materials;
and
(c) the accessories, spare parts, tools or instructional or other
information materials are not invoiced separately from the
goods; and
(d) the quantities and value of the accessories, spare parts, tools
or instructional or other information materials are customary
for the goods;
then the regulations must require the value of the accessories, spare
parts, tools or instructional or other information materials to be
taken into account as originating materials or non-originating
materials, as the case may be, for the purposes of working out the
regional value content of the goods.
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Malaysian originating goods Division 1H
Section 153ZLF
Customs Act 1901 469
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Note: The value of the accessories, spare parts, tools or instructional or other
information materials is to be worked out in accordance with the
regulations: see subsection 153ZLB(3).
(8) For the purposes of subsection (7), disregard section 153ZLH in
working out whether the accessories, spare parts, tools or
instructional or other information materials are originating
materials or non-originating materials.
No limit on regulations
(9) Subsections (2) and (6) do not limit paragraph (1)(c).
153ZLF Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for
the purposes of this Subdivision.
Regional value content
(2) However, if the goods are required to have a regional value content
of at least a particular percentage, the regulations must require the
value of the packaging material or container to be taken into
account as originating materials or non-originating materials, as the
case may be, for the purposes of working out the regional value
content of the goods.
(3) If the packaging material or container is not customary for the
goods, the regulations must require the value of the packaging
material or container to be taken into account as non-originating
materials for the purposes of working out the regional value
content of the goods.
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153ZLB(3).
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1H Malaysian originating goods
Section 153ZLG
470 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
153ZLG Non-qualifying operations
Goods are not Malaysian originating goods under this Subdivision
merely because of the following:
(a) operations to preserve goods in good condition for the
purpose of transport or storage of the goods;
(b) operations to facilitate the shipment or transportation of
goods;
(c) disassembly of goods;
(d) affixing of marks, labels or other distinguishing signs on
goods or on their packaging;
(e) placing goods in bottles, cases or boxes or other simple
packaging operations;
(f) changing of packaging or the breaking up or assembly of
packages;
(g) the reclassification of goods without any physical change in
the goods;
(h) any combination of things referred to in paragraphs (a) to (g).
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information materials
153ZLH Goods that are accessories, spare parts, tools or
instructional or other information materials
Goods are Malaysian originating goods if:
(a) they are accessories, spare parts, tools or instructional or
other information materials in relation to other goods; and
(b) the other goods are imported into Australia with the
accessories, spare parts, tools or instructional or other
information materials; and
(c) the other goods are Malaysian originating goods; and
(d) the accessories, spare parts, tools or instructional or other
information materials are not invoiced separately from the
other goods; and
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Malaysian originating goods Division 1H
Section 153ZLI
Customs Act 1901 471
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(e) the quantities and value of the accessories, spare parts, tools
or instructional or other information materials are customary
for the other goods.
Subdivision F—Consignment
153ZLI Consignment
(1) Goods are not Malaysian originating goods under this Division if:
(a) they are transported through a country or place other than
Malaysia or Australia; and
(b) they undergo subsequent production or any other operation in
that country or place (other than unloading, reloading,
storing, repacking, relabelling, exhibition or any operation
that is necessary to preserve them in good condition or to
transport them to Australia).
(2) This section applies despite any other provision of this Division.
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1J Korean originating goods
Section 153ZMA
472 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 1J—Korean originating goods
Subdivision A—Preliminary
153ZMA Simplified outline of this Division
• This Division defines Korean originating goods. Preferential
rates of customs duty under the Customs Tariff Act 1995 apply
to Korean originating goods that are imported into Australia.
• Subdivision B provides that goods are Korean originating
goods if they are wholly obtained in Korea or in Korea and
Australia.
• Subdivision C provides that goods are Korean originating
goods if they are produced entirely in Korea, or in Korea and
Australia, from originating materials only.
• Subdivision D sets out when goods are Korean originating
goods because they are produced entirely in Korea, or in
Korea and Australia, from non-originating materials only or
from non-originating materials and originating materials.
• Subdivision E provides that goods are not Korean originating
goods under this Division merely because of certain
operations.
• Subdivision F deals with other matters, such as how the
consignment of goods affects whether the goods are Korean
originating goods.
153ZMB Interpretation
Definitions
(1) In this Division:
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Korean originating goods Division 1J
Section 153ZMB
Customs Act 1901 473
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Agreement means the Korea-Australia Free Trade Agreement,
done at Seoul on 8 April 2014, as amended from time to time.
Note: The Agreement could in 2014 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
aquaculture has the meaning given by Article 3.30 of the
Agreement.
Australian originating goods means goods that are Australian
originating goods under a law of Korea that implements the
Agreement.
Certificate of Origin means a certificate that is in force and that
complies with the requirements of Article 3.15 of the Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983, as in force from time to time.
Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988]
ATS 30) and could in 2014 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
customs value of goods has the meaning given by section 159.
enterprise has the meaning given by Article 1.4 of the Agreement.
Harmonized System means the Harmonized Commodity
Description and Coding System (as in force from time to time) that
is established by or under the Convention.
indirect materials means:
(a) goods or energy used in the production, testing or inspection
of goods, but not physically incorporated in the goods; or
(b) goods or energy used in the maintenance or operation of
equipment or buildings associated with the production of
goods;
including:
(c) fuel (within its ordinary meaning); and
(d) tools, dies and moulds; and
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1J Korean originating goods
Section 153ZMB
474 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(e) spare parts and materials; and
(f) lubricants, greases, compounding materials and other similar
goods; and
(g) gloves, glasses, footwear, clothing, safety equipment and
supplies; and
(h) catalysts and solvents.
Interpretation Rules means the General Rules (as in force from
time to time) for the Interpretation of the Harmonized System
provided for by the Convention.
Korea means the Republic of Korea.
Korean originating goods means goods that, under this Division,
are Korean originating goods.
non-originating materials means goods that are not originating
materials.
originating materials means:
(a) Korean originating goods that are used in the production of
other goods; or
(b) Australian originating goods that are used in the production
of other goods; or
(c) indirect materials.
person of Korea means:
(a) a national within the meaning, so far as it relates to Korea, of
Article 1.4 of the Agreement; or
(b) an enterprise of Korea.
produce means grow, mine, harvest, fish, breed, raise, trap, hunt,
manufacture, process, assemble or disassemble.
territorial sea has the same meaning as in the Seas and Submerged
Lands Act 1973.
territory of Australia means territory within the meaning, so far as
it relates to Australia, of Article 1.4 of the Agreement.
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Korean originating goods Division 1J
Section 153ZMC
Customs Act 1901 475
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
territory of Korea means territory within the meaning, so far as it
relates to Korea, of Article 1.4 of the Agreement.
vegetable goods has the same meaning as it has in the Agreement.
Regional value content of goods
(2) The regional value content of goods for the purposes of this
Division is to be worked out in accordance with the regulations.
The regulations may prescribe different regional value content
rules for different kinds of goods.
Value of goods
(3) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(4) In prescribing tariff classifications for the purposes of this
Division, the regulations may refer to the Harmonized System.
(5) Subsection 4(3A) does not apply for the purposes of this Division.
Incorporation of other instruments
(6) Despite subsection 14(2) of the Legislative Instruments Act 2003,
regulations made for the purposes of this Division may make
provision in relation to a matter by applying, adopting or
incorporating, with or without modification, any matter contained
in an instrument or other writing as in force or existing from time
to time.
Subdivision B—Goods wholly obtained in Korea or in Korea
and Australia
153ZMC Goods wholly obtained in Korea or in Korea and Australia
(1) Goods are Korean originating goods if:
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1J Korean originating goods
Section 153ZMC
476 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(a) they are wholly obtained in Korea or in Korea and Australia;
and
(b) either:
(i) the importer of the goods has, at the time for working
out the rate of import duty on the goods, a Certificate of
Origin, or a copy of one, for the goods; or
(ii) Australia has waived the requirement for a Certificate of
Origin for the goods.
(2) Goods are wholly obtained in Korea or in Korea and Australia if,
and only if, the goods are:
(a) minerals, or other natural resources, taken or extracted from
the territory of Korea; or
(b) vegetable goods grown, harvested, picked or gathered in the
territory of Korea, or in the territory of Korea and the
territory of Australia; or
(c) live animals born and raised in the territory of Korea, or in
the territory of Korea and the territory of Australia; or
(d) goods obtained from live animals referred to in paragraph (c);
or
(e) goods obtained from hunting, trapping, gathering, capturing,
aquaculture or fishing conducted in Korea or the territorial
sea of Korea; or
(f) fish, shellfish or other marine life taken from the sea, seabed,
ocean floor or subsoil outside the territorial sea of Korea by
ships that are registered or recorded in Korea and are entitled
to fly the flag of Korea; or
(g) goods produced, from goods referred to in paragraph (f), on
board factory ships that are registered or recorded in Korea
and are entitled to fly the flag of Korea; or
(h) goods, other than fish, shellfish or other marine life, taken or
extracted from the seabed, ocean floor or subsoil outside the
territory of Korea by Korea, or a person of Korea, but only if
Korea, or the person of Korea, has the right to exploit that
part of the seabed, ocean floor or subsoil; or
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Korean originating goods Division 1J
Section 153ZMD
Customs Act 1901 477
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(i) goods taken from outer space by Korea, or a person of Korea,
and that are not processed in a country other than Korea or
Australia; or
(j) waste and scrap that:
(i) has been derived from production in the territory of
Korea; or
(ii) has been derived from used goods that are collected in
the territory of Korea and that are fit only for the
recovery of raw materials; or
(k) goods that are collected in the territory of Korea, that can no
longer perform their original purpose and that are fit only for
the recovery of raw materials; or
(l) goods produced entirely in the territory of Korea, or entirely
in the territory of Korea and the territory of Australia,
exclusively from goods referred to in paragraphs (a) to (k) or
from their derivatives.
Subdivision C—Goods produced in Korea, or in Korea and
Australia, from originating materials
153ZMD Goods produced in Korea, or in Korea and Australia, from
originating materials
Goods are Korean originating goods if:
(a) they are produced entirely in the territory of Korea, or
entirely in the territory of Korea and the territory of
Australia, from originating materials only; and
(b) either:
(i) the importer of the goods has, at the time for working
out the rate of import duty on the goods, a Certificate of
Origin, or a copy of one, for the goods; or
(ii) Australia has waived the requirement for a Certificate of
Origin for the goods.
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1J Korean originating goods
Section 153ZME
478 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Subdivision D—Goods produced in Korea, or in Korea and
Australia, from non-originating materials
153ZME Goods produced in Korea, or in Korea and Australia, from
non-originating materials
(1) Goods are Korean originating goods if:
(a) they are classified to a heading or subheading of the
Harmonized System specified in column 1 or 2 of the table in
Schedule 1 to the Customs (Korean Rules of Origin)
Regulation 2014; and
(b) they are produced entirely in the territory of Korea, or
entirely in the territory of Korea and the territory of
Australia, from non-originating materials only or from
non-originating materials and originating materials; and
(c) each requirement that is prescribed by the regulations to
apply in relation to the goods is satisfied; and
(d) either:
(i) the importer of the goods has, at the time for working
out the rate of import duty on the goods, a Certificate of
Origin, or a copy of one, for the goods; or
(ii) Australia has waived the requirement for a Certificate of
Origin for the goods.
Change in tariff classification
(2) The regulations may prescribe that each non-originating material
used in the production of the goods is required to satisfy a
prescribed change in tariff classification.
(3) The regulations may also prescribe when a non-originating
material used in the production of the goods is taken to satisfy the
change in tariff classification.
(4) If:
(a) the requirement referred to in subsection (2) applies in
relation to the goods; and
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Korean originating goods Division 1J
Section 153ZME
Customs Act 1901 479
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(b) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement referred to in subsection (2) is taken to be
satisfied if the total value of those non-originating materials does
not exceed 10% of the customs value of the goods.
(5) Subsection (4) does not apply in relation to goods that are
classified to a heading or subheading of the Harmonized System
falling within the following:
(a) heading 0301 to 0303 or 0305 to 0308 of Chapter 3;
(b) heading 0701 to subheading 0710.10 or heading 0713 to
0714 of Chapter 7;
(c) heading 0801 to 0810 or subheading 0813.10 to 0813.40 of
Chapter 8.
(6) If:
(a) the requirement referred to in subsection (2) applies in
relation to the goods; and
(b) the goods are classified to any of Chapters 50 to 63 of the
Harmonized System; and
(c) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement referred to in subsection (2) is taken to be
satisfied if the total weight of those non-originating materials does
not exceed 10% of the total weight of the goods.
Regional value content
(7) The regulations may prescribe that the goods are required to have a
regional value content of at least a prescribed percentage.
(8) If:
(a) the goods are required to have a regional value content of at
least a particular percentage; and
(b) the goods are imported into Australia with accessories, spare
parts or tools; and
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1J Korean originating goods
Section 153ZMF
480 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(c) the accessories, spare parts or tools are not invoiced
separately from the goods; and
(d) the quantities and value of the accessories, spare parts or
tools are customary for the goods;
then the regulations must require the value of the accessories, spare
parts or tools to be taken into account as originating materials or
non-originating materials, as the case may be, for the purposes of
working out the regional value content of the goods.
Note: The value of the accessories, spare parts or tools is to be worked out in
accordance with the regulations: see subsection 153ZMB(3).
No limit on regulations
(9) Subsections (2) and (7) do not limit paragraph (1)(c).
153ZMF Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for
the purposes of this Subdivision.
Regional value content
(2) However, if the goods are required to have a regional value content
of at least a particular percentage, the regulations must require the
value of the packaging material or container to be taken into
account as originating materials or non-originating materials, as the
case may be, for the purposes of working out the regional value
content of the goods.
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153ZMB(3).
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Korean originating goods Division 1J
Section 153ZMG
Customs Act 1901 481
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Subdivision E—Non-qualifying operations
153ZMG Non-qualifying operations
(1) Goods are not Korean originating goods under this Division merely
because of the following operations or processes:
(a) operations to preserve goods in good condition for the
purpose of transport or storage of the goods;
(b) changing of packaging or the breaking up or assembly of
packages;
(c) washing, cleaning or removal of dust, oxide, oil, paint or
other coverings;
(d) sharpening or simple processes of grinding, crushing or
cutting;
(e) simple placing in bottles, cans, flasks, bags, cases or boxes,
fixing on cards or boards or other simple packaging
operations;
(f) affixing or printing marks, labels, logos or other
distinguishing signs on goods or on their packaging;
(g) disassembly of goods;
(h) the reclassification of goods without any physical change in
the goods;
(i) any combination of things referred to in paragraphs (a) to (h).
(2) This section applies despite any other provision of this Division.
Subdivision F—Other matters
153ZMH Consignment
(1) Goods are not Korean originating goods under this Division if they
are transported through a country other than Korea or Australia and
either or both of the following apply:
(a) they undergo subsequent production or any other operation in
that country (other than unloading, reloading, storing,
repacking, relabelling, splitting up of loads for transport or
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1J Korean originating goods
Section 153ZMI
482 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
any operation that is necessary to preserve them in good
condition or to transport them to Australia);
(b) they do not remain under customs control at all times while
they are in that country.
(2) This section applies despite any other provision of this Division.
153ZMI Outward processing zones on the Korean Peninsula
Goods are not prevented from being Korean originating goods
under this Division if they contain materials that:
(a) have been exported from Korea; and
(b) have undergone processing in an area designated as an
outward processing zone in accordance with Annex 3-B to
Chapter 3 of the Agreement; and
(c) have been re-imported to Korea after that processing.
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Japanese originating goods Division 1K
Section 153ZNA
Customs Act 1901 483
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 1K—Japanese originating goods
Subdivision A—Preliminary
153ZNA Simplified outline of this Division
• This Division defines Japanese originating goods.
Preferential rates of customs duty under the Customs Tariff
Act 1995 apply to Japanese originating goods that are
imported into Australia.
• Subdivision B provides that goods are Japanese originating
goods if they are wholly obtained in Japan.
• Subdivision C provides that goods are Japanese originating
goods if they are produced entirely in Japan from originating
materials only.
• Subdivision D sets out when goods are Japanese originating
goods because they are produced entirely in Japan, or in Japan
and Australia, from non-originating materials only or from
non-originating materials and originating materials.
• Subdivision E deals with how the consignment of goods
affects whether the goods are Japanese originating goods.
153ZNB Interpretation
Definitions
(1) In this Division:
Agreement means the Japan-Australia Economic Partnership
Agreement, done at Canberra on 8 July 2014, as amended from
time to time.
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1K Japanese originating goods
Section 153ZNB
484 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Note: The Agreement could in 2014 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
Area of Japan means Area within the meaning, so far as it relates
to Japan, of Article 1.2 of the Agreement.
Australian originating goods means goods that are Australian
originating goods under a law of Japan that implements the
Agreement.
Certificate of Origin means a certificate that is in force and that
complies with the requirements of Article 3.15 of the Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983, as in force from time to time.
Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988]
ATS 30) and could in 2014 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
customs value of goods has the meaning given by section 159.
enterprise has the meaning given by Article 1.2 of the Agreement.
factory ships of Japan means factory ships of the Party within the
meaning, so far as it relates to Japan, of Article 3.1 of the
Agreement.
Harmonized System means the Harmonized Commodity
Description and Coding System (as in force from time to time) that
is established by or under the Convention.
indirect materials means:
(a) goods or energy used in the production, testing or inspection
of goods, but not physically incorporated in the goods; or
(b) goods or energy used in the maintenance or operation of
equipment or buildings associated with the production of
goods;
including:
(c) fuel (within its ordinary meaning); and
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Japanese originating goods Division 1K
Section 153ZNB
Customs Act 1901 485
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(d) tools, dies and moulds; and
(e) spare parts and materials; and
(f) lubricants, greases, compounding materials and other similar
goods; and
(g) gloves, glasses, footwear, clothing, safety equipment and
supplies; and
(h) catalysts and solvents.
Interpretation Rules means the General Rules (as in force from
time to time) for the Interpretation of the Harmonized System
provided for by the Convention.
Japanese originating goods means goods that, under this Division,
are Japanese originating goods.
non-originating materials means goods that are not originating
materials.
originating materials means:
(a) Japanese originating goods that are used in the production of
other goods; or
(b) Australian originating goods that are used in the production
of other goods; or
(c) indirect materials.
origin certification document means a document that is in force
and that complies with the requirements of Article 3.16 of the
Agreement.
person of Japan means:
(a) a natural person of a Party within the meaning, so far as it
relates to Japan, of Article 1.2 of the Agreement; or
(b) an enterprise of Japan.
produce means manufacture, assemble, process, raise, grow, breed,
mine, extract, harvest, fish, trap, gather, collect, hunt or capture.
sea-fishing has the same meaning as it has in the Agreement.
ComLaw Authoritative Act C2015C00153
Part VIII The duties
Division 1K Japanese originating goods
Section 153ZNC
486 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
territorial sea has the same meaning as in the Seas and Submerged
Lands Act 1973.
vessels of Japan means vessels of the Party within the meaning, so
far as it relates to Japan, of Article 3.1 of the Agreement.
Regional value content of goods
(2) The regional value content of goods for the purposes of this
Division is to be worked out in accordance with the regulations.
The regulations may prescribe different regional value content
rules for different kinds of goods.
Value of goods
(3) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(4) In prescribing tariff classifications for the purposes of this
Division, the regulations may refer to the Harmonized System.
(5) Subsection 4(3A) does not apply for the purposes of this Division.
Incorporation of other instruments
(6) Despite subsection 14(2) of the Legislative Instruments Act 2003,
regulations made for the purposes of this Division may make
provision in relation to a matter by applying, adopting or
incorporating, with or without modification, any matter contained
in an instrument or other writing as in force or existing from time
to time.
Subdivision B—Goods wholly obtained in Japan
153ZNC Goods wholly obtained in Japan
(1) Goods are Japanese originating goods if:
ComLaw Authoritative Act C2015C00153
The duties Part VIII
Japanese originating goods Division 1K
Section 153ZNC
Customs Act 1901 487
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(a) they are wholly obtained in Japan; and
(b) either:
(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin or an origin
certification document, or a copy of one, for the goods;
or
(ii) Australia has waived the requirement for a Certificate of
Origin or an origin certification document for the goods.
(2) Goods are wholly obtained in Japan if, and only if, the goods are:
(a) live animals born and raised in the Area of Japan, other than
the sea outside the territorial sea of Japan; or
(b) animals obtained from hunting, trapping, fishing, gathering
or capturing in the Area of Japan, other than the sea outside
the territorial sea of Japan; or
(c) goods obtained from live animals in the Area of Japan; or
(d) plants, fungi or algae harvested, picked or gathered in the
Area of Japan; or
(e) minerals, or other naturally occurring substances, extracted or
taken from the Area of Japan, other than the seabed, or
subsoil beneath the seabed, outside the territorial sea of
Japan; or
(f) goods of sea-fishing, or other goods, taken by vessels of
Japan from the sea outside the territorial sea of Japan and the
territorial sea of Australia; or
(g) goods produced on board factory ships of Japan from goods
referred to in paragraph (f); or
(h) goods taken by Japan, or a person of Japan, from the seabed,
or subsoil beneath the seabed, outside the territorial sea of
Japan, but only if Japan has rights to exploit that part of the
seabed or subsoil in accordance with international law; or
(i) goods that are collected in Japan, that can no longer perform
their original purpose, that are not capable of being restored
or repaired and that are fit only for disposal or for the
recovery of raw materials; or
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(j) waste and scrap that has been derived from production or
consumption in Japan and that is fit only for disposal or for
the recovery of raw materials; or
(k) raw materials recovered in Japan from goods that can no
longer perform their original purpose and that are not capable
of being restored or repaired; or
(l) goods produced in the Area of Japan exclusively from goods
referred to in paragraphs (a) to (k).
Subdivision C—Goods produced in Japan from originating
materials
153ZND Goods produced in Japan from originating materials
Goods are Japanese originating goods if:
(a) they are produced entirely in Japan from originating
materials only; and
(b) either:
(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin or an origin
certification document, or a copy of one, for the goods;
or
(ii) Australia has waived the requirement for a Certificate of
Origin or an origin certification document for the goods.
Subdivision D—Goods produced in Japan, or in Japan and
Australia, from non-originating materials
153ZNE Goods produced in Japan, or in Japan and Australia, from
non-originating materials
(1) Goods are Japanese originating goods if:
(a) they are classified to a heading or subheading of the
Harmonized System specified in column 1 of the table in
Schedule 1 to the Customs (Japanese Rules of Origin)
Regulation 2014; and
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(b) they are produced entirely in Japan, or entirely in Japan and
Australia, from non-originating materials only or from
non-originating materials and originating materials; and
(c) each requirement that is prescribed by the regulations to
apply in relation to the goods is satisfied; and
(d) either:
(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin or an origin
certification document, or a copy of one, for the goods;
or
(ii) Australia has waived the requirement for a Certificate of
Origin or an origin certification document for the goods.
Change in tariff classification
(2) The regulations may prescribe that each non-originating material
used in the production of the goods is required to satisfy a
prescribed change in tariff classification.
(3) The regulations may also prescribe when a non-originating
material used in the production of the goods is taken to satisfy the
change in tariff classification.
(4) If:
(a) the requirement referred to in subsection (2) applies in
relation to the goods; and
(b) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement referred to in subsection (2) is taken to be
satisfied if the total value of those non-originating materials does
not exceed 10% of the customs value of the goods.
(5) If:
(a) the requirement referred to in subsection (2) applies in
relation to the goods; and
(b) the goods are classified to any of Chapters 50 to 63 of the
Harmonized System; and
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(c) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement referred to in subsection (2) is taken to be
satisfied if the total weight of those non-originating materials does
not exceed 10% of the total weight of the goods.
Regional value content
(6) The regulations may prescribe that the goods are required to have a
regional value content of at least a prescribed percentage.
(7) If:
(a) the goods are required to have a regional value content of at
least a particular percentage; and
(b) the goods are imported into Australia with accessories, spare
parts or tools; and
(c) the accessories, spare parts or tools are not invoiced
separately from the goods; and
(d) the quantities and value of the accessories, spare parts or
tools are customary for the goods;
then the regulations must require the value of the accessories, spare
parts or tools to be taken into account as originating materials or
non-originating materials, as the case may be, for the purposes of
working out the regional value content of the goods.
Note: The value of the accessories, spare parts or tools is to be worked out in
accordance with the regulations: see subsection 153ZNB(3).
No limit on regulations
(8) Subsections (2) and (6) do not limit paragraph (1)(c).
153ZNF Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
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(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for
the purposes of this Subdivision.
Regional value content
(2) However, if the goods are required to have a regional value content
of at least a particular percentage, the regulations must require the
value of the packaging material or container to be taken into
account as originating materials or non-originating materials, as the
case may be, for the purposes of working out the regional value
content of the goods.
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153ZNB(3).
153ZNG Non-qualifying operations
Goods are not Japanese originating goods under this Subdivision
merely because of the following operations or processes:
(a) operations to preserve goods in good condition for the
purpose of transport or storage of the goods (such as drying,
freezing and keeping goods in brine);
(b) changing of packaging or the breaking up or assembly of
packages;
(c) disassembly of goods;
(d) placing in bottles, cases or boxes or other simple packaging
operations;
(e) collecting of parts or components for unassembled goods
(where the unassembled goods would be classified to a
heading of the Harmonized System in accordance with
Rule 2(a) of the Interpretation Rules);
(f) making-up of sets of goods;
(g) the reclassification of goods without any physical change in
the goods;
(h) any combination of things referred to in paragraphs (a) to (g).
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Subdivision E—Consignment
153ZNH Consignment
(1) Goods are not Japanese originating goods under this Division if the
goods are transported through a country other than Japan or
Australia and either or both of the following apply:
(a) the goods undergo subsequent production or any other
operation in that country (other than repacking, relabelling,
splitting up of the goods, unloading, reloading, storing or any
operation that is necessary to preserve the goods in good
condition or to transport the goods to Australia);
(b) the goods do not remain under customs control at all times
while the goods are in that country.
(2) This section applies despite any other provision of this Division.
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154 Interpretation
(1) In this Division, unless the contrary intention appears:
about the same time has the meaning given by subsection (2).
acquire, in relation to goods, includes purchase, receive in
exchange for other goods, take on lease, take on hire, take on
hire-purchase and take under licence.
Australian inland freight, in relation to imported goods, means:
(a) if any amount (other than an amount of an Australian inland
insurance) was paid or is payable by a trader of the goods to
a person other than a person related to a trader of the goods
in respect of:
(i) the transportation of the goods on or after their
importation into Australia; or
(ii) the obtaining of any commercial or other documentation
required in respect of the transportation referred to in
subparagraph (i) or in respect of the importation of the
goods;
and a Collector is satisfied of the correctness of that
amount—that amount;
(b) if any amount (other than an amount of Australian inland
insurance) was paid or is payable by a trader of the goods to
a person related to a trader of the goods in respect of the
provision of a service referred to in subparagraph (a)(i) or (ii)
and a Collector:
(i) is satisfied that the amount is the same, or substantially
the same, as the amount that would be payable to a
person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
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(c) if any amount (other than an amount of Australian inland
insurance) was paid or is payable by a trader in respect of the
provision of a service referred to in subparagraph (a)(i) or (ii)
but a Collector is not satisfied as required by paragraph (a) or
(b), whichever is applicable—such an amount as a Collector
determines, having regard to the ordinary costs payable in
respect of the provision of the same service to a trader in
respect of the same class of goods as the imported goods,
under the same conditions, by a person who is not related to a
trader of goods of that class, on or after their importation into
Australia;
or, if more than one of paragraphs (a), (b) and (c) is applicable to
the goods, the sum of the amounts ascertained in accordance with
the applicable paragraphs.
Australian inland insurance, in relation to imported goods,
means:
(a) if any amount was paid or is payable by a trader of the goods
to a person other than a person related to a trader of the
goods in respect of insurance in relation to the transportation
of the goods on or after importation into Australia and a
Collector is satisfied of the correctness of that amount—that
amount;
(b) if any amount was paid or is payable by a trader of the goods
to a person related to a trader of the goods in respect of
insurance of the kind referred to in paragraph (a) and a
Collector:
(i) is satisfied that the amount is the same, or substantially
the same, as the amount that would be payable to a
person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
(c) if any amount was paid or is payable by a trader in respect of
insurance of a kind referred to in paragraph (a) but a
Collector is not satisfied as required by paragraph (a) or (b),
whichever is applicable—such an amount as a Collector
determines, having regard to the ordinary cost of the same
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kind of insurance to a trader in respect of the same class of
goods as the imported goods, under the same conditions,
where the insurer is not related to a trader of goods of that
class;
or, if more than one of paragraphs (a), (b) and (c) is applicable to
the goods, the sum of the amounts ascertained in accordance with
the applicable paragraphs.
buying commission has the meaning given by section 155.
comparable goods, in relation to imported goods, means:
(a) the imported goods;
(b) identical goods; or
(c) similar goods.
computed value, in relation to imported goods, has the meaning
given by section 161F.
computed valued goods means exporter’s goods:
(a) whose owner has, before the payment of duty in respect of
the goods (whether before or after any determination of a
value of the goods) requested a Collector to take their
customs value to be their computed value in preference to
their deductive value; and
(b) whose computed value can be determined by the Collector.
customs value, in relation to imported goods, has the meaning
given by section 159.
deductible administrative costs, in relation to goods in a sale,
means any costs that are payable on or after the importation of the
goods into Australia in relation to the activities of, or services
performed by, any local, State or Commonwealth public authorities
or officers, any licensed Customs broker, or any other person in
Australia, in connection with the importation and subsequent
delivery of the goods.
deductible financing costs, in relation to goods in a sale, means
any interest payable under a written contract, agreement or
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arrangement under which the purchaser is permitted to delay the
payment of the price in return for the payment of that interest
(whether or not also in return for an increase in the price or for the
payment of an additional amount), being a contract, agreement or
arrangement entered into between the purchaser and the vendor or
another person in relation to the purchase of the goods, where:
(a) the interest is distinguished to the satisfaction of a Collector
from the price actually paid or payable for the goods;
(b) if a Collector requires the purchaser to demonstrate to the
satisfaction of a Collector that identical or similar goods are
actually sold at the last-mentioned price—the purchaser so
demonstrates; and
(c) if a Collector requires the purchaser to demonstrate to the
satisfaction of a Collector that the rate of the interest does not
exceed the rate of interest in similar contracts, agreements or
arrangements entered into in the country where, and at the
time when, finance under the first-mentioned contract,
agreement or arrangement was provided—the purchaser so
demonstrates.
deductive (contemporary sales) value, in relation to imported
goods, has the meaning given by section 161C.
deductive (derived goods sales) value, in relation to imported
goods, has the meaning given by section 161E.
deductive (later sales) value, in relation to imported goods, has the
meaning given by section 161D.
deductive value, in relation to imported goods, means their:
(a) deductive (contemporary sales) value;
(b) deductive (later sales) value; or
(c) deductive (derived goods sales) value.
exempted container means a container that:
(a) is not a pallet; and
(b) is or has been permitted to be temporarily imported into
Australia free of Customs duty under section 162A.
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exempted pallet means a pallet that is or has been permitted to be
temporarily imported into Australia free of Customs duty under
either section 162A or 162B.
exporter’s goods means imported goods exported to Australia by
their producer.
fall-back value, in relation to imported goods, has the meaning
given by section 161G.
foreign inland freight, in relation to imported goods, means:
(a) if any amount (other than an amount of foreign inland
insurance) was paid or is payable by a trader of the goods to
a person other than a person related to a trader of the goods
in respect of:
(i) the transportation of the goods within a foreign country
before they left their place of export; or
(ii) the obtaining of any commercial or other documentation
(other than documentation required in respect of
overseas freight or overseas insurance) required in
respect of the transportation referred to in
subparagraph (i) or in respect of the transportation of
the goods from the foreign country concerned;
and a Collector is satisfied of the correctness of that
amount—that amount;
(b) if any amount (other than an amount of foreign inland
insurance) was paid or is payable by a trader of the goods to
a person related to a trader of the goods in respect of the
provision of service referred to in subparagraph (a)(i) or (ii)
and a Collector:
(i) is satisfied that the amount is the same, or substantially
the same, as the amount that would be payable to a
person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
(c) if any amount (other than an amount of foreign inland
insurance) was paid or is payable by a trader in respect of the
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provision of a service referred to in subparagraph (a)(i) or (ii)
but a Collector is not satisfied as required by paragraph (a) or
(b), whichever is applicable—such an amount as a Collector
determines, having regard to the ordinary costs payable in
respect of the provision of the same service to a trader, in
respect of the same class of goods as the imported goods,
under the same conditions, by a person who is not related to a
trader of goods of that class, before leaving the same place of
export;
or, if more than one of paragraphs (a), (b) and (c) is applicable to
the goods, the sum of the amounts ascertained in accordance with
the applicable paragraphs.
foreign inland insurance, in relation to imported goods, means:
(a) if any amount was paid or is payable by a trader of the goods
to a person other than a person related to a trader of the
goods in respect of insurance in relation to the transportation
of the goods within a foreign country before they left their
place of export and a Collector is satisfied of the correctness
of that amount—that amount;
(b) if any amount was paid or is payable by a trader of the goods
to a person related to a trader of the goods in respect of
insurance of the kind referred to in paragraph (a) and a
Collector:
(i) is satisfied that the amount is the same, or substantially
the same, as the amount that would be payable to a
person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
(c) if any amount was paid or is payable by a trader in respect of
insurance of a kind referred to in paragraph (a) but a
Collector is not satisfied as required by paragraph (a) or (b),
whichever is applicable—such an amount as a Collector
determines, having regard to the ordinary cost of the same
kind of insurance to a trader in respect of the same class of
goods as the imported goods, under the same conditions,
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where the insurer is not related to a trader of goods of that
class;
or, if more than one of paragraphs (a), (b) and (c) is applicable to
the goods, the sum of the amounts ascertained in accordance with
the applicable paragraphs.
identical goods, in relation to imported goods, has the meaning
given by section 156.
identical goods value, in relation to imported goods, has the
meaning given by section 161A.
import sales transaction, in relation to imported goods, means:
(a) where there was one, and only one, contract of sale for the
importation of the goods into Australia entered into before
they became subject to Customs control and it was also a
contract for their exportation from a foreign country—that
contract;
(b) where there was one, and only one, contract of sale for the
importation of the goods into Australia entered into before
they became subject to Customs control and it was not also a
contract for their exportation from a foreign country—that
contract; or
(c) where there were 2 or more contracts of sale for the
importation of the goods into Australia entered into before
they became subject to Customs control—whichever of the
contracts was made last;
and includes:
(d) any contract, agreement or arrangement, whether formal or
informal, to which the vendor, the purchaser or an agent of,
or a person related to, the vendor or purchaser is a party that
provides for an increase in the value of the goods the subject
of the contract of sale referred to in paragraph (a), (b) or (c)
prior to their importation; and
(e) any other contract, agreement or arrangement relating to the
contract of sale referred to in paragraph (a), (b) or (c) that a
Collector determines is so closely connected with that
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contract and to the goods the subject of that contract that
together they form a single transaction.
overseas freight, in relation to imported goods, means:
(a) if any amount (other than an amount of overseas insurance)
was paid or is payable by a trader of the goods to a person
other than a person related to a trader of the goods in respect
of the transportation of the goods from their place of export
to Australia, the goods are not self transported goods and a
Collector is satisfied of the correctness of that amount—that
amount;
(b) if any amount (other than an amount of overseas insurance)
was paid or is payable by a trader of the goods to a person
related to a trader of the goods in respect of the transportation
referred to in paragraph (a), the goods concerned are not self
transported goods and a Collector:
(i) is satisfied that the amount is the same, or substantially
the same, as the amount that would be payable to a
person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
(c) if any amount (other than an amount of overseas insurance)
was paid or is payable by a trader in respect of the
transportation referred to in paragraph (a) but the goods
concerned are self transported goods or a Collector is not
satisfied as required by paragraph (a) or (b), whichever is
applicable—such an amount, as a Collector determines,
having regard to the ordinary costs of the transportation of
goods of the same class as the imported goods:
(i) if the imported goods are self transported goods—under
the most commercially viable conditions; or
(ii) if the imported goods are not self transported goods—
under the same conditions as the imported goods;
by a person who is not related to a trader of goods of that
class, between the same foreign country and Australia;
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or, if more than one of paragraphs (a), (b) and (c) is applicable to
the goods, the sum of the amounts ascertained in accordance with
the applicable paragraphs.
overseas insurance, in relation to imported goods, means:
(a) if any amount was paid or is payable by a trader of the goods
to a person other than a person related to a trader of the
goods in respect of insurance in relation to the transportation
of the goods from their place of export to Australia, the
goods are not self transported goods and a Collector is
satisfied of the correctness of that amount—that amount;
(b) if any amount was paid or is payable by a trader of the goods
to a person related to a trader of the goods in respect of
insurance of the kind referred to in paragraph (a), the goods
concerned are not self transported goods, and a Collector:
(i) is satisfied that the amount is the same, or substantially
the same, as the amount that would be payable to a
person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
(c) if any amount was paid or is payable in respect of insurance
of a kind referred to in paragraph (a) but the goods concerned
are self transported goods or a Collector is not satisfied as
required by paragraph (a) or (b) whichever is applicable—
such an amount as a Collector determines, having regard to
the ordinary cost of insurance in relation to the transportation
of goods of the same class as the imported goods:
(i) if the imported goods are self transported goods—under
the most commercially viable conditions; or
(ii) if the imported goods are not self transported goods—
under the same conditions as the imported goods;
where the insurer is not related to a trader of the transported
goods;
or, if more than one of paragraphs (a), (b) and (c) is applicable to
the goods, the sum of the amounts ascertained in accordance with
the applicable paragraphs.
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place of export, in relation to imported goods, means:
(a) where, while in the country from which they were exported
the goods were posted to Australia—the place where they
were so posted;
(b) where, while in the country from which they were exported,
the goods, not being goods referred to in paragraph (a), were
packed in a container—the place where they were so packed;
(c) where the goods, being self transported goods, were exported
from a country by sea or air—the place, or last place, in that
country from which the goods departed for Australia;
(d) where the goods, not being goods referred to in
paragraph (a), (b) or (c), were exported from a country by sea
or air—the place, or first place, in that country where the
goods were placed on board a ship or aircraft for export from
that country;
(e) where the goods, not being goods referred to in
paragraph (a), (b), (c) or (d), were exported from a country
by land, or by river, canal or other inland waterway—the
place at which the goods finally crossed the border from that
country into another country in the course of their
transportation to Australia; or
(f) in any other case—a place determined by a Collector.
price, in relation to goods the subject of a contract of sale, means
an amount determined by a Collector, after disregarding rebates in
relation to those goods, to be the sum of:
(a) all payments that have been made, or are to be made, directly
or indirectly, in relation to such goods, by or on behalf of the
purchaser:
(i) to the vendor;
(ii) to any person related to the vendor unless a Collector is
satisfied that the vendor has not derived and will not
derive any direct or indirect benefit from the payment;
or
(iii) to any other person for the direct or indirect benefit of
the vendor;
in accordance with the contract of sale; and
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(b) all payments that have been made, or are to be made, directly
or indirectly, in relation to such goods, by or on behalf of the
purchaser:
(i) to the vendor;
(ii) to any person related to the vendor unless a Collector is
satisfied that the vendor has not derived and will not
derive any direct or indirect benefit from the payment;
or
(iii) to any other person for the direct or indirect benefit of
the vendor;
under any other contract, agreement or arrangement, whether
formal or informal, being a contract, agreement or
arrangement for the doing of anything to increase the value
of the goods or that a Collector is satisfied is so closely
connected with the contract of sale referred to in
paragraph (a) and to the goods the subject of that contract
that together they form a single transaction;
whether the payment is made in money or by letter of credit,
negotiable instrument or otherwise, and includes:
(c) the value, as determined by a Collector, of any goods or
services supplied, or to be supplied, by, or on behalf of, the
purchaser as part of the consideration passing from the
purchaser under the contract of sale referred to in
paragraph (a); and
(d) the value, as determined by a Collector, of any goods or
services supplied, or to be supplied, directly or indirectly, by,
or on behalf of, the purchaser:
(i) to the vendor;
(ii) to any person related to the vendor unless the Collector
is satisfied that the vendor has not derived and will not
derive any direct or indirect benefit from the payment;
or
(iii) to any other person for the direct or indirect benefit of
the vendor;
under a contract, agreement or arrangement of the kind
referred to in paragraph (b);
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but does not include the amount of any duty of Customs (including
any dumping or countervailing duty imposed under the Customs
Tariff (Anti-Dumping) Act 1975), any sales tax, or any other duty
or tax, that is payable by law because of the importation into, or
subsequent use, sale or disposition in, Australia of the goods.
price related costs, in relation to imported goods, means:
(a) production assist costs in respect of the goods;
(b) packing costs for materials and labour paid or payable,
directly or indirectly, by or on behalf of the purchaser in
respect of the goods (including, but without limiting the
generality of the foregoing, costs of fumigating, cleaning,
coating, wrapping or otherwise preparing the goods for their
exportation from a foreign country or otherwise placing them
in the condition in which they are imported into Australia,
but not including the cost of any exempted pallet or
exempted container concerned in their exportation);
(c) foreign inland freight and foreign inland insurance in relation
to the goods paid or payable, directly or indirectly, by or on
behalf of the purchaser;
(d) commission, other than a buying commission, or brokerage,
paid or payable, directly or indirectly, by or on behalf of the
purchaser in respect of the goods; or
(e) all royalties or licence fees paid or payable, directly or
indirectly, by or on behalf of the purchaser to the vendor or
to another person under the import sales transaction, not
being royalties or licence fees:
(i) that do not relate to the imported goods in the condition,
or substantially in the condition, in which they are
imported into Australia;
(ii) whose only relationship to the imported goods in the
condition in which they are imported into Australia is
insubstantial or incidental;
(iii) that are merely for the right to reproduce the imported
goods within Australia; or
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(iv) that are payable for the assembly, erection, construction
or maintenance of imported goods after their
importation into Australia or for any technical
assistance in respect of the goods after their importation;
and
(f) the whole or any part of the proceeds of any subsequent use,
resale or disposal of the goods, by or on behalf of the
purchaser, that have accrued, or will accrue, to the vendor.
produce includes grow, manufacture, mine, process and treat.
production assist costs, in relation to imported goods (including
imported goods that are comparable goods or derived goods in
relation to other imported goods), means the sum of:
(a) the purchaser’s material costs;
(b) the purchaser’s tooling costs;
(c) the purchaser’s work costs; and
(d) the purchaser’s subsidiary costs;
in relation to those first-mentioned imported goods.
production materials, in relation to the imported goods, means:
(a) materials, components or other goods that form part of the
imported goods; and
(b) materials consumed in the production of the imported goods.
production tooling, in relation to imported goods, means tools,
dies, moulds or other machinery or equipment used in the
production of the imported goods.
production work means art work, design work, development work
and engineering work and includes models, plans and sketches.
purchaser, in relation to imported goods, means the purchaser
under the import sales transaction for the goods.
purchaser’s material costs, in relation to imported goods, means
the sum of the following amounts relating to production materials
supplied, directly or indirectly, by the purchaser free of charge or
at a reduced cost:
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(a) an amount equal to:
(i) where the materials were acquired by the purchaser
from a person who was not related to the purchaser at
the time of acquisition—the value of the materials at the
time of acquisition by the purchaser;
(ii) where the materials were acquired by the purchaser
from a person who was related to the purchaser at the
time of acquisition and who did not produce the
materials—the value of the materials at the time of
acquisition by the purchaser; or
(iii) where the materials were produced by the purchaser or
by a person who was related to the purchaser at the time
of production of the goods—the cost of production;
(b) the cost of transporting the materials after their acquisition or
production by the purchaser to the place of production of the
imported goods;
(c) the cost of repairs and modifications of the materials after
their acquisition or production by the purchaser.
purchaser’s subsidiary costs, in relation to imported goods, means
such part of the sum of the following amounts relating to
subsidiary goods, or subsidiary services, supplied, directly or
indirectly, by the purchaser free of charge or at a reduced price as a
Collector considers should be apportioned to the production of the
imported goods:
(a) an amount equal to:
(i) where the subsidiary goods relate to work goods and
were available generally to the public in Australia or
elsewhere at the time of acquisition by the purchaser (in
this definition called available goods)—the cost to the
public of acquiring the available goods;
(ii) where the subsidiary goods (other than available goods)
were acquired by the purchaser from a person who was
not related to the purchaser at the time of acquisition—
the value of the subsidiary goods at the time of
acquisition by the purchaser;
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(iii) where the subsidiary goods (other than available goods)
were acquired by the purchaser from a person who was
related to the purchaser at the time of acquisition and
who did not produce the goods—the value of the
subsidiary goods at the time of acquisition by the
purchaser; or
(iv) where the subsidiary goods (other than available goods)
were produced by the purchaser or by a person who was
related to the purchaser at the time of the production of
the goods—the cost of that production;
(b) the cost of transporting the subsidiary goods (other than
goods that relate to work goods) after their acquisition or
production by the purchaser to the place of production of the
production materials or production tooling, as the case
requires;
(c) the cost of repairs and modifications of subsidiary goods,
(other than goods that relate to work goods), after their
acquisition or production by the purchaser;
(d) the cost of repairs and modifications outside Australia of
subsidiary goods that relate to work goods after the
acquisition or production of the subsidiary goods by the
purchaser;
(e) an amount equal to:
(i) where the subsidiary services were supplied by a person
who was not related to the purchaser at the time of the
supply—the value of the subsidiary services at the time
of that supply; or
(ii) in any other case—such amount as the Collector
determines to be the value of the subsidiary services;
(f) the cost of the supply of any further services in relation to the
subsidiary services (other than services that relate to work
services);
(g) the cost of the supply outside Australia of any further
services in relation to the subsidiary services that relate to
work services.
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purchaser’s tooling costs, in relation to imported goods, means
such part of the sum of the following amounts relating to
production tooling supplied, directly or indirectly, by the purchaser
free of charge or at a reduced price as a Collector considers should
be apportioned to the production of the imported goods:
(a) an amount equal to:
(i) where the tooling was acquired by the purchaser from a
person who was not related to the purchaser at the time
of acquisition—the value of the tooling at the time of
acquisition by the purchaser;
(ii) where the tooling was acquired by the purchaser from a
person who was related to the purchaser at the time of
acquisition and who did not produce the tooling—the
value of the tooling at the time of acquisition by the
purchaser; or
(iii) where the tooling was produced by the purchaser or by a
person who was related to the purchaser at the time of
production of the tools—the cost of production;
(b) the cost of transporting the tooling after its acquisition or
production by the purchaser to the place of production of the
imported goods;
(c) the cost of repairs and modifications of the tooling after its
acquisition or production by the purchaser.
purchaser’s work costs, in relation to imported goods, means such
part of the sum of the following amounts relating to work goods, or
work services, supplied, directly or indirectly, by the purchaser free
of charge or at a reduced price, as a Collector considers should be
apportioned to the production of the imported goods:
(a) an amount equal to:
(i) where the work goods were available generally to the
public in Australia or elsewhere at the time of
acquisition by the purchaser (in this definition called
available goods)—the cost to the public of acquiring the
goods;
(ii) where the work goods (other than available goods) were
acquired by the purchaser from a person who was not
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related to the purchaser at the time of acquisition—the
value of the work goods at the time of acquisition by the
purchaser;
(iii) where the work goods (other than available goods) were
acquired by the purchaser from a person who was
related to the purchaser at the time of acquisition and
who did not produce the work goods—the value of the
work goods at the time of acquisition by the purchaser;
or
(iv) where the work goods (other than available goods) were
produced by the purchaser or by a person who was
related to the purchaser at the time of the production of
the work goods—the cost of that production;
(b) the cost of transporting the work goods, after their acquisition
or production by the purchaser to the place of production of
the imported goods;
(c) the cost of repairs and modifications outside Australia of the
work goods after their acquisition by the purchaser;
(d) an amount equal to:
(i) where the work services were supplied by a person who
was not related to the purchaser at the time of the
supply—the value of the work services at the time of
that supply; or
(ii) in any other case—such amount as the Collector
determines to be the value of the work services;
(e) the cost of the supply outside Australia of any further
services in relation to the work services.
rebate, in relation to goods the subject of a contract for sale, means
any rebate of, or other decrease in, the amount that would
constitute the price of the goods other than such a rebate or
decrease the benefit of which has been received when that amount
is being determined.
related, in relation to persons, has the meaning given by
subsection (3).
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request goods means goods whose owner has requested a Collector
to determine their deductive (derived goods sales) value.
royalty, in relation to imported goods, means royalty within the
meaning given by section 157.
self transported goods means:
(a) a ship imported otherwise than in another ship or an aircraft;
or
(b) an aircraft imported otherwise than in a ship or another
aircraft.
similar goods, in relation to imported goods, has the meaning
given by section 156.
similar goods value, in relation to imported goods, has the
meaning given by section 161B.
subsidiary goods, in relation to imported goods, means goods
supplied, directly or indirectly, by the purchaser in relation to the
production of production materials, production tooling, work
goods, or work services, supplied, directly or indirectly by the
purchaser (whether or not free of charge or at a reduced cost) in
relation to the production of the imported goods.
subsidiary services, in relation to imported goods, means services
supplied, directly or indirectly, by the purchaser in relation to the
production of production materials, production tooling, work
goods, or work services, supplied, directly or indirectly by the
purchaser (whether or not free of charge or at a reduced cost) in
relation to the production of the imported goods.
trade mark means a mark of a kind capable of registration under
the Trade Marks Act 1955, whether or not it is registered under that
Act or any other law, but does not include a mark that relates to a
service.
trader, in relation to goods, means a vendor, exporter, purchaser or
importer of the goods.
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transaction value, in relation to imported goods, has the meaning
given by section 161.
transportation includes transportation by post and storage or
handling incidental to transportation.
value unrelated amount, in relation to goods in a sale, means:
(a) where the sale is on commission—the amount of commission
usually earned in connection with the sale of other goods of
the same class and in the same quantity as the goods in the
sale, being a sale of other goods in Australia at the same
trade level as the first-mentioned goods;
(b) where the sale is not on commission—the amount usually
added for profit and general expenses (including all costs,
direct or indirect, of marketing), taken as a whole, in
connection with the sale of other goods of the same class or
kind and in the same quantity as the goods in the sale, being a
sale of other goods in Australia at the same trade level as the
first-mentioned goods;
(c) Australian inland freight and Australian inland insurance in
respect of the goods in the sale or of the goods from which
the goods in the sale were derived;
(d) the amount of any duties of Customs and other taxes payable
because of the importation into, or the sale in, Australia of
the goods in the sale or of goods from which the goods in the
sale were derived; and
(e) overseas freight and overseas insurance in relation to the
goods in the sale or of the goods from which the goods in the
sale were derived.
vendor, in relation to imported goods, means the vendor under the
import sales transaction for the goods.
work goods, in relation to imported goods, means goods relating to
production work that was:
(a) required for the production of the imported goods; and
(b) undertaken outside Australia.
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work services, in relation to imported goods, means services
relating to production work that was:
(a) required for the production of the imported goods; and
(b) undertaken outside Australia.
(2) For the purposes of this Division, an event occurs about the same
time as another event if the first event occurs:
(a) on the same day as the other event; or
(b) within the 45 days immediately before, or the 45 days
immediately after, the day on which the other event occurs.
(3) For the purposes of this Division, 2 persons shall be deemed to be
related to each other if, and only if:
(a) both being natural persons:
(i) they are members of the same family; or
(ii) one of them is an officer or director of a body corporate
controlled, directly or indirectly, by the other;
(b) both being bodies corporate:
(i) both of them are controlled, directly or indirectly, by a
third person (whether or not a body corporate);
(ii) both of them together control, directly or indirectly, a
third body corporate;
(iii) the same person (whether or not a body corporate) is in
a position to cast, or control the casting of, 5% or more
of the maximum number of votes that might be cast at a
general meeting of each of them;
(c) one of them, being a body corporate, is, directly or indirectly,
controlled by the other (whether or not a body corporate);
(d) one of them, being a natural person, is an employee, officer
or director of the other (whether or not a body corporate); or
(e) they are members of the same partnership.
Note: In relation to the reference to member of a family in
subparagraph (3)(a)(i), see also section 4AAA.
(4) A person, whether or not a body corporate, shall be taken to control
another body corporate for the purposes of subsection (3) if that
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person has the capacity to impose any restraint or restrictions upon,
or to exercise any direction over, that other body corporate.
(5) Without, by implication, affecting the meaning of any reference to
an owner of goods in any other provision of this Act, a reference in
this Division to the owner of goods, being a ship or aircraft, shall
not be taken to include a person acting as agent for the owner or
receiving freight or other charges payable in respect of the ship or
aircraft.
155 Interpretation—Buying commission
(1) Subject to subsection (2), a reference in this Division to a buying
commission in relation to imported goods is a reference to an
amount paid or payable by or on behalf of the purchaser of the
goods directly or indirectly to a person who, as an agent of the
purchaser, represented the purchaser in the purchase of the goods
in the import sales transaction.
(2) An amount paid by a purchaser of imported goods to another
person in the circumstances referred to in subsection (1) shall be
taken not to be a buying commission unless a Collector is satisfied
that that other person did not and does not:
(a) produce, in whole or in part, or control the production, in
whole or in part of:
(i) the imported goods, or any other goods whose value
would be taken into account in determining, or
attempting to determine, the transaction value of the
imported goods; or
(ii) any other goods of the same class as goods referred to in
subparagraph (i);
(b) supply, or control the supply of, any services:
(i) whose value would be taken into account in
determining, or attempting to determine, the price of the
imported goods; or
(ii) any other services of the same class as the services
referred to in subparagraph (i);
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(c) transport the imported goods, or any other goods referred to
in subparagraph (a)(i), within any foreign country, between a
foreign country and Australia, or within Australia, for any
purpose associated with the manufacture or importation of
those imported goods;
(d) purchase, exchange, sell, or otherwise trade any of the goods
referred to in subparagraph (a)(i) or supply any of the
services referred to in subparagraph (b)(i) other than in the
capacity of an agent of the purchaser;
(e) in relation to any of the goods referred to in
subparagraph (a)(i) or any of the services referred to in
subparagraph (b)(i):
(i) act as an agent for, or in any other way represent, the
producer, supplier, or vendor of the goods or services;
or
(ii) otherwise be associated with any such person except as
the agent of the purchaser; or
(f) claim or receive, directly or indirectly, the benefit of any
commission, fee or other payment, in the form of money,
letter of credit, negotiable instruments, or any goods or
services, from any person as a consequence of the import
sales transaction, other than commission received from the
purchaser for the services rendered by that person in that
transaction.
156 Interpretation—Identical goods and similar goods
(1) Subject to subsection (2), a reference in this Division to identical
goods, in relation to imported goods is a reference to goods that a
Collector is prepared, or is required by their owner, to treat as
identical goods in relation to the imported goods, being goods that
the Collector is satisfied:
(a) are the same in all material respects, including physical
characteristics, quality and reputation, as the imported goods;
(b) were produced in the same country as the imported goods;
and
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(c) were produced by or on behalf of the producer of the
imported goods;
but not being goods in relation to which:
(d) art work, design work, development work, engineering work
undertaken, or substantially undertaken, in Australia; or
(e) models, plans or sketches prepared, or substantially prepared,
in Australia;
was or were supplied directly or indirectly by or on behalf of the
purchaser free of charge or at a reduced cost for use in relation to
their production.
(2) Where a Collector, after reasonable inquiry, is not aware of any
goods that may be treated under subsection (1) as identical goods
in relation to the goods to be valued, the Collector shall disregard
the requirement in paragraph (1)(c) for the purpose of treating
goods as identical goods in relation to the imported goods.
(3) Subject to subsection (4), a reference in this Division to similar
goods, in relation to imported goods, is a reference to goods that a
Collector is prepared, or is required by their owner, to treat as
similar goods in relation to the imported goods, being goods that
the Collector is satisfied:
(a) closely resemble the imported goods in respect of component
materials and parts and in respect of physical characteristics;
(b) are functionally and commercially interchangeable with the
imported goods having regard to the quality and reputation
(including any relevant trade marks) of each lot of goods;
(c) were produced in the same country as the imported goods;
and
(d) were produced by or on behalf of the producer of the
imported goods;
but not being goods in relation to which:
(e) art work, design work, development work or engineering
work undertaken, or substantially undertaken, in Australia; or
(f) models, plans or sketches prepared, or substantially prepared,
in Australia;
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was or were supplied directly or indirectly by or on behalf of the
purchaser free of charge or at a reduced cost for use in relation to
their production.
(4) Where a Collector, after reasonable inquiry, is not aware of any
goods that may be treated under subsection (3) as similar goods in
relation to the goods to be valued, the Collector shall disregard the
requirement in paragraph (3)(d) for the purpose of treating goods
as similar goods in relation to the imported goods.
157 Interpretation—Royalties
(1) A reference in this Division to a royalty includes a reference to an
amount paid or credited (however described or computed and
whether the payment or credit is periodical or not) to the extent to
which the amount is paid or credited as consideration for:
(a) the making, use, exercise or vending of an invention or the
right to make, use, exercise or vend an invention;
(b) the use of, or the right to use:
(i) a design or trade mark;
(ii) confidential information; or
(iii) machinery, implements, apparatus or other equipment;
(c) the supply of scientific, technical, industrial, commercial or
other knowledge or information;
(d) the supply of any assistance that is ancillary and subsidiary
to, and is furnished as a means of enabling the application or
enjoyment of, any matter falling within any of the foregoing
paragraphs; or
(e) a total or partial forbearance in respect of any matter falling
within any of the foregoing paragraphs (including
paragraph (d)).
(2) Where:
(a) a person pays an amount of royalty in respect of goods at a
time when the goods are not imported goods;
(b) the goods are imported goods before or after the payment;
and
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(c) the payment is made in connection with a scheme entered
into or carried out for the purpose of the payment not being
royalty for the purposes of this Division;
the payment shall be deemed, for the purposes of this Division, to
have been made at a time when the goods were imported goods.
(3) In this section:
design means a design of a kind capable of being registered under
the Designs Act 2003, whether or not it is registered under that Act
or any other law.
payment, in relation to an amount, includes the incurring of a
liability to pay, and the crediting of, the amount.
scheme means:
(a) an agreement, arrangement, understanding, promise or
undertaking, whether formal or informal, whether express or
implied and whether or not enforceable, or intended to be
enforceable, by legal proceedings; or
(b) a plan, proposal, action, course of action or course of
conduct, whether unilateral or otherwise.
use, includes hire-out, lease-out, rent-out, sell, market, distribute or
otherwise trade in or dispose of.
(4) For the purposes of this section, a scheme shall be taken to be
entered into or carried out for a particular purpose if the person
who has, or one or more of the persons who have, entered into or
carried out the scheme or a part of the scheme did so for that
purpose or for purposes including that purpose.
158 Interpretation—Transportation costs
Where the purchaser of imported goods:
(a) has supplied any production material, production tooling or
work goods in relation to those imported goods to a person in
a foreign country for the purposes related to the production of
those imported goods; or
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(b) has supplied any subsidiary goods to a person in a foreign
country for purposes related to the production of production
materials, production tooling, work goods or work services in
relation to those imported goods;
references in this Division to the cost of transporting that
production material or production tooling or those work goods or
subsidiary goods, after its or their acquisition or production by the
purchaser, to the place of production in that foreign country shall
be taken to include:
(c) the packing costs for materials and labour paid or payable by
or on behalf of the purchaser in relation to that production
material, or production tooling or those work goods or
subsidiary goods including, but without limiting the
generality of the foregoing, costs of fumigating, cleaning,
coating, wrapping or otherwise preparing the material tooling
or goods for transportation to the place of production of the
imported goods;
(d) any amount paid or payable by or on behalf of the purchaser
in relation to that production material or production tooling
or those work goods or subsidiary goods that would:
(i) if that foreign country were Australia;
(ii) if any other country from which that material or tooling
or those goods were exported were a foreign country;
and
(iii) if that material or tooling or those goods were imported
goods;
be an amount of foreign inland freight or foreign inland
insurance, overseas freight or overseas insurance, or
Australian inland freight or Australian inland insurance; and
(e) all duties of Customs, sales tax, or other duties or taxes paid
or payable in consequence of the importation of that
production tooling or those work goods or subsidiary goods
or in consequence of any other use, sale or disposition in that
foreign country.
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159 Value of imported goods
(1) Unless the contrary intention appears in this Act or in another Act,
the value of imported goods for the purposes of an Act imposing
duty is their customs value and the Collector shall determine that
customs value in accordance with this section.
(2) Where a Collector can determine the transaction value of imported
goods, their customs value is their transaction value.
(3) Where a Collector cannot determine the transaction value of
imported goods but can determine their identical goods value, their
customs value is their identical goods value.
(4) Where a Collector:
(a) cannot determine the transaction value of imported goods;
and
(b) cannot determine their identical goods value;
but can determine their similar goods value, their customs value is
their similar goods value.
(5) Where a Collector:
(a) cannot determine the transaction value of imported goods,
not being computed valued goods;
(b) cannot determine their identical goods value; and
(c) cannot determine their similar goods value;
but can determine their deductive (contemporary sales) value, their
customs value is their deductive (contemporary sales) value.
(6) Where a Collector:
(a) cannot determine the transaction value of imported goods,
not being computed valued goods;
(b) cannot determine their identical goods value;
(c) cannot determine their similar goods value; and
(d) cannot determine their deductive (contemporary sales) value;
but can determine their deductive (later sales) value, their customs
value is their deductive (later sales) value.
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(7) Where a Collector:
(a) cannot determine the transaction value of imported goods,
not being computed valued goods but being request goods;
(b) cannot determine their identical goods value;
(c) cannot determine their similar goods value;
(d) cannot determine their deductive (contemporary sales) value;
and
(e) cannot determine their deductive (later sales) value;
but can determine their deductive (derived goods sales) value, their
customs value is their deductive (derived goods sales) value.
(8) Where a Collector:
(a) cannot determine the transaction value of exporter’s goods,
not being computed valued goods;
(b) cannot determine their identical goods value;
(c) cannot determine their similar goods value;
(d) where they are request goods, cannot determine any of their
deductive values; and
(e) where they are not request goods:
(i) cannot determine their deductive (contemporary sales)
value; and
(ii) cannot determine their deductive (later sales) value;
but can determine their computed value, their customs value is
their computed value.
(9) Where a Collector:
(a) cannot determine the transaction value of imported goods,
being computed valued goods;
(b) cannot determine their identical goods value; and
(c) cannot determine their similar goods value;
their customs value is their computed value.
(10) Where a Collector:
(a) cannot determine the transaction value of imported goods;
(b) cannot determine their identical goods value;
(c) cannot determine their similar goods value;
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(d) where they are request goods, cannot determine any of their
deductive values;
(e) where they are not request goods:
(i) cannot determine their deductive (contemporary sales)
value; and
(ii) cannot determine their deductive (later sales) value; and
(f) where they are exporter’s goods, cannot determine their
computed value;
their customs value is their fall-back value.
160 Inability to determine a value of imported goods by reason of
insufficient or unreliable information
(1) Where a Collector is not satisfied that there is sufficient reliable
information available to the Collector, being information of a kind
referred to in subsection (2), to enable him or her to determine a
value of imported goods in accordance with a provision of this
Division for determining their customs value, the Collector may
determine, in writing, that he or she is not so satisfied and the
Collector shall thereupon be taken to be unable to determine that
first-mentioned value.
(2) Where a Collector is not satisfied that there is sufficient reliable
information available to the Collector to enable him or her to
determine the quantity and correctness of any amount that is
required to be taken into account in determining a value of those
goods in accordance with a provision of this Division for
determining the customs value of imported goods, then:
(a) where that amount would ordinarily form part of their
customs value under the particular valuation method set out
in that provision—the Collector shall determine, in writing,
that he or she is not so satisfied and the Collector shall
thereupon be taken to be unable to use that method;
(b) where that amount would ordinarily be deducted from the
amount that would otherwise be their customs value under
the particular valuation method set out in that provision:
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(i) if the Collector determines, in writing, that he or she is
not so satisfied and that he or she does not desire to use
the method—the Collector shall thereupon be taken to
be unable to use that method; and
(ii) if the Collector determines, in writing, that he or she is
not so satisfied but that he or she desires to use the
method—the Collector may use the method but no
deduction shall be allowed on account of that amount.
161 Transaction value
(1) The transaction value of imported goods is an amount equal to the
sum of their adjusted price in their import sales transaction and of
their price related costs to the extent that those costs have not been
taken into account in determining the price of the goods.
(2) In this section:
adjusted price, in relation to imported goods, means the price of
the goods determined by a Collector who deducts from the amount
that, but for this subsection, would be the amount of that price,
such amounts as the Collector considers necessary to take account
of the following matters:
(a) deductible financing costs in relation to the goods;
(b) any costs that the Collector is satisfied:
(i) are payable for the assembly, erection, construction or
maintenance of, or any technical assistance in respect
of, the goods;
(ii) are incurred after importation of the goods into
Australia; and
(iii) are capable of being accurately quantified by reference
to the import sales transaction relating to the goods;
(c) Australian inland freight and Australian inland insurance in
relation to the goods;
(d) deductible administrative costs in relation to the goods;
(e) overseas freight and overseas insurance in relation to the
goods.
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161A Identical goods value
(1) The identical goods value of imported goods is their value
calculated as if the value of each of their units were:
(a) the unit price of comparable identical goods; or
(b) if, because 2 or more lots of goods are treated as comparable
identical goods, there are 2 or more such unit prices—the
lower or lowest of those unit prices.
(2) In this section:
comparable identical goods, in relation to imported goods, means
identical goods that a Collector is satisfied:
(a) were exported to Australia about the same time as the
imported goods; and
(b) either:
(i) were sold in the same, or substantially the same,
quantities, as the imported goods in an import sales
transaction at the same trade level as the import sales
transaction of the imported goods; or
(ii) are of a kind that reasonable inquiry by the Collector
has not shown to be so sold.
unit price, in relation to comparable identical goods, means their
transaction value:
(a) adjusted to such extent as a Collector considers necessary so
that that value is what it would have been if:
(i) their foreign inland freight and foreign inland insurance
had been what that freight and insurance would have
been if the goods had been transported, and only
transported, over the distances over which, and in the
modes in which, the imported goods with which they
are comparable identical goods were transported;
(ii) the trade levels of the import sales transactions of the
comparable identical goods had been those of the import
sales transaction of the imported goods; and
(iii) the comparable identical goods had been sold in their
import sales transactions in the quantity in which the
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imported goods were sold in their import sales
transaction; and
(b) divided by the number of units of the comparable identical
goods.
161B Similar goods value
(1) The similar goods value of imported goods is their value calculated
as if the value of each of their units were:
(a) the unit price of comparable similar goods; or
(b) if, because 2 or more lots of goods are treated as comparable
similar goods, there are 2 or more such unit prices—the
lower or lowest of those unit prices.
(2) In this section:
comparable similar goods, in relation to imported goods, means
similar goods that a Collector is satisfied:
(a) were exported to Australia about the same time as the
imported goods; and
(b) either:
(i) were sold in the same, or substantially the same,
quantities, as the imported goods in an import sales
transaction at the same trade level as the import sales
transaction of the imported goods; or
(ii) are of a kind that reasonable inquiry by the Collector
has not shown to be so sold.
unit price, in relation to comparable similar goods, means their
transaction value:
(a) adjusted to such extent as a Collector considers necessary so
that that value is what it would have been if:
(i) their foreign inland freight and foreign inland insurance
had been what that freight and insurance would have
been if the goods had been transported, and only
transported, over the distances over which, and in the
modes in which, the imported goods with which they
are comparable similar goods were transported;
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(ii) the trade levels of the import sales transactions of the
comparable similar goods had been those of the import
sales transaction of the imported goods; and
(iii) the comparable similar goods had been sold in their
import sales transactions in the quantity in which the
imported goods were sold in their import sales
transaction; and
(b) divided by the number of units of the comparable similar
goods.
161C Deductive (contemporary sales) value
(1) The deductive (contemporary sales) value of imported goods is
their value calculated as if the value of each of their units were the
unit price of comparable goods sold in the reference sale or sales.
(2) In this section:
contemporary sale, in relation to comparable goods comparable
with imported goods, means a sale known to a Collector of the
comparable goods in Australia in the condition in which they were
imported, being a sale:
(a) at about the same time as the time of importation of the
imported goods;
(b) at the first trade level at which the comparable goods were
sold after their importation;
(c) in circumstances where, in the opinion of the Collector, the
purchaser of the comparable goods:
(i) was not, at the time of the sale, related to the vendor of
the comparable goods; and
(ii) did not incur any production assist costs in relation to
the comparable goods; and
(d) that was, in the opinion of the Collector, a sale of a sufficient
number of units of comparable goods as to permit an
appropriate determination of their price per unit.
reference sale, in relation to comparable goods, means:
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(a) where there was only one contemporary sale of the goods—
that sale;
(b) where:
(i) there were 2 or more such sales; and
(ii) the comparable goods were sold in those sales at the one
unit price;
each of those sales;
(c) where:
(i) there were 2 or more such sales;
(ii) the comparable goods were sold in those sales at 2 or
more unit prices; and
(iii) a higher number of units of comparable goods were sold
in those sales at one of those unit price than were sold in
those sales at any other single particular unit price;
the sale, or each of the sales, in which comparable goods
were sold at the particular unit price first-mentioned in
subparagraph (iii);
(d) where:
(i) there were 2 or more such sales;
(ii) the comparable goods were sold in those sales at 2 or
more unit prices; and
(iii) an equal number of units of comparable goods were
sold in those sales at each of those unit prices;
the sale or sales in which the comparable goods were sold at
the lower or lowest of the unit prices; and
(e) where:
(i) there were 2 or more such sales;
(ii) the comparable goods were sold in those sales at 2 or
more unit prices; and
(iii) an equal number of units of comparable goods were
sold in those sales at 2 or more of those unit prices and
that number was not exceeded by the number of units of
comparable goods sold in those sales at any other single
particular unit price;
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the sale, or sales, at which comparable goods were sold at the
lower or lowest of the unit prices first-mentioned in
subparagraph (iii).
unit price, in relation to comparable goods sold in a contemporary
sale, means the price of the goods in that sale:
(a) reduced by the sum of value unrelated amounts, deductible
administrative costs, and deductible financing costs, in
relation to the comparable goods; and
(b) divided by the number of units of the comparable goods.
(3) The following example illustrates the operation of paragraph (c) of
the definition of reference sale in subsection (2):
Facts:
There were 2 contemporary sales of 5 units of comparable goods at
a unit price of $100.
There were 6 contemporary sales of 3 units of comparable goods at
a unit price of $40.
There was one contemporary sale of 4 units of comparable goods
at a unit price of $40.
There was one contemporary sale of 7 units of comparable goods
at a unit price of $60.
There were 3 contemporary sales of 2 units of comparable goods at
a unit price of $60.
This means that:
10 units of comparable goods were sold in contemporary sales at
$100.
22 units of comparable goods were sold in contemporary sales at
$40.
13 units of comparable goods were sold in contemporary sales at
$60.
Result:
More units of comparable goods were sold in contemporary sales
at $40 than were sold in such sales at any other unit price.
Therefore, the reference sales are the sales at the unit price of $40.
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(4) The following example illustrates the operation of paragraph (e) of
the definition of reference sale in subsection (2):
Facts:
There was one contemporary sale of 10 units of comparable goods
at a unit price of $60.
There were 2 contemporary sales of 2 units of comparable goods at
a unit price of $20.
There was one contemporary sale of 6 units of comparable goods
at a unit price of $20.
There were 8 contemporary sales of 1 unit of comparable goods at
a unit price of $80.
There was one contemporary sale of 5 units of comparable goods
at a unit price of $70.
There were 2 contemporary sales of 2 units of comparable goods at
a unit price of $70.
There were 2 contemporary sales of 1 unit of comparable goods at
a unit price of $50.
There were 2 contemporary sales of 4 units of comparable goods at
a unit price of $50.
Result:
An equal number of units of comparable goods (10) were sold in
contemporary sales at 3 unit prices ($60, $20, $50).
This number is not exceeded by 8 units of comparable goods sold
in contemporary sales at $80 or by 9 units of comparable goods
sold in contemporary sales at $70.
Therefore, reference sales are the sales at the unit price of $20.
161D Deductive (later sales) value
(1) The deductive (later sales) value of imported goods is their value
calculated as if the value of each of the units were the unit price of
comparable goods sold in the reference sale or sales.
(2) In this section:
later sale, in relation to comparable goods compared with imported
goods, means a sale known to a Collector of the comparable goods
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in Australia in the condition in which they were imported, being a
sale:
(a) during the 90 days that began on the day of importation of
the imported goods;
(b) at the first trade level at which the comparable goods were
sold after their importation;
(c) in circumstances where, in the opinion of the Collector, the
purchaser of the comparable goods:
(i) was not, at the time of the sale, related to the vendor of
the comparable goods; and
(ii) did not incur any production assist costs in relation to
the comparable goods; and
(d) was, in the opinion of the Collector, a sale of a sufficient
number of units of comparable goods as to permit an
appropriate determination of their price per unit.
reference sale, in relation to comparable goods, means:
(a) where there was only one later sale of the goods—that sale;
(b) where there were 2 or more such sales and one of them was
on an earlier day than the other or others—that sale; or
(c) where there were 2 or more such sales on a common day and
no such sale occurred on an earlier day:
(i) if one of the sales on the common day was of a higher
number of units of the comparable goods than the other
or others on the common day—that sale of a higher
number; or
(ii) if 2 or more of the sales on the common day were of the
same number of units of comparable goods and no other
sale on the common day was of a higher number of such
units—whichever of those 2 or more sales of the same
number of units was the sale in which comparable
goods were sold at the lower or lowest unit price.
unit price, in relation to comparable goods sold in a later sale,
means the price of the goods in that sale:
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(a) reduced by the sum of value unrelated amounts, deductible
administrative costs, and deductible financing costs, in
relation to the comparable goods; and
(b) divided by the number of units of the comparable goods.
161E Deductive (derived goods sales) value
(1) The deductive (derived goods sales) value of imported goods is
their value calculated as if the value of each of their units were the
unit price of derived goods derived from them sold in the reference
sale or sales.
(2) In this section:
derived goods, in relation to imported goods, means the imported
goods after they have been assembled, packaged or further
processed in Australia.
derived goods sale, in relation to derived goods derived from
imported goods, means a sale known to a Collector of derived
goods in Australia, being a sale:
(a) during the 90 days that began on the day of importation of
the imported goods;
(b) at the first trade level at which the derived goods were sold
after that importation;
(c) in circumstances where, in the opinion of the Collector, the
purchaser of the derived goods:
(i) was not related to the vendor of the derived goods at the
time of the sale; and
(ii) did not incur any production assist costs in relation to
the derived goods; and
(d) that was, in the opinion of the Collector, a sale of a sufficient
number of units of derived goods as to permit an appropriate
determination of the price per unit of the goods.
reference sale, in relation to derived goods, means:
(a) where there was only one derived goods sale—that sale;
(b) where:
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(i) there were 2 or more such sales; and
(ii) derived goods were sold in those sales at the one unit
price;
each of those sales;
(c) where:
(i) there were 2 or more such sales;
(ii) the derived goods were sold in those sales at 2 or more
unit prices; and
(iii) a higher number of units of derived goods were sold in
those sales at one of those unit prices than were sold in
those sales at any other single particular unit price;
the sale, or each of the sales, in which derived goods were
sold at the particular unit price first-mentioned in
subparagraph (iii);
(d) where:
(i) there were 2 or more such sales;
(ii) derived goods were sold in those sales at 2 or more unit
prices; and
(iii) an equal number of units of derived goods were sold in
those sales at each of those unit prices;
the sale or sales in which the derived goods were sold at the
lower or lowest of the unit prices; and
(e) where:
(i) there were 2 or more such sales;
(ii) derived goods were sold in those sales at 2 or more unit
prices; and
(iii) an equal number of units of derived goods were sold in
those sales at 2 or more of those unit prices and that
number was not exceeded by the number of units of
derived goods sold in those sales at any other single
particular unit price;
the sale, or sales, at which derived goods were sold at the
lower or lowest of the unit prices first-mentioned in
subparagraph (iii).
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unit price, in relation to derived goods derived from imported
goods and sold in a derived goods sale, means the price of the
derived goods in that sale:
(a) reduced by the sum of:
(i) value unrelated amounts, in relation to the derived
goods;
(ii) deductible administrative costs in relation to the derived
goods;
(iii) deductible financing costs in relation to the derived
goods; and
(iv) the amount of the value added to the derived goods that
is attributable to the assembly, packaging or further
processing of the imported goods in Australia; and
(b) divided by the number of units of the derived goods.
161F Computed value
(1) The computed value of imported goods is such part of the sum of
the following amounts as a Collector considers should be
apportioned to their production:
(a) Australian arranged material costs;
(b) Australian arranged subsidiary costs;
(c) Australian arranged tooling costs;
(d) Australian arranged work costs;
(e) the value of all other goods used in their production and not
included in paragraphs (a) to (d), inclusive;
(f) the costs, charges and expenses incurred by their producer in
relation to their production and not included in paragraphs (a)
to (e), inclusive;
(g) the profit and expenses (including all costs, direct or indirect,
of marketing but not including costs and expenses included
in paragraphs (a) to (f), inclusive) that are usually added to
the sale for export to Australia of goods of the same class as
the imported goods from the country of export of the
imported goods, being a sale of goods by their producer to a
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purchaser who is not, at the time of sale, related to the
producer;
(h) packing costs for materials and labour incurred in respect of
the goods (including, but without limiting the generality of
the foregoing, costs of fumigating, cleaning, coating,
wrapping or otherwise preparing the goods for their
exportation from a foreign country or otherwise placing them
in the condition in which they are imported into Australia but
not including the costs of any exempted pallet or exempted
container concerned in their exportation), being costs that are
not included in paragraphs (a) to (g), inclusive;
(j) foreign inland freight and foreign inland insurance that is
usually added to a sale referred to in paragraph (g) and that is
not included in paragraphs (a) to (h), inclusive.
(2) In this section, Australian arrange material costs, Australian
arranged subsidiary costs, Australian arranged tooling costs and
Australian arranged work costs, in relation to imported goods,
have the meanings that purchaser’s material costs, purchaser’s
subsidiary costs, purchaser’s tooling costs and purchaser’s work
costs respectively, would have, in relation to imported goods, if the
references in the 4 last-mentioned definitions to purchaser were
references to a person in Australia.
161G Fall-back value
The fall-back value of imported goods is such value as a Collector
determines, having regard to the other methods of valuation under
this Division in the order in which those methods would ordinarily
be considered under section 159 and of such other matters as the
Collector considers relevant, but not having regard to any of the
following matters:
(a) the selling price in Australia of goods produced in Australia;
(b) any system that provides for the acceptance for Customs
purposes of the higher of 2 alternative values;
(c) the price of goods on the domestic market of the country
from which the imported goods were exported;
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(d) the cost of production of goods, other than the computed
value of identical goods or similar goods;
(e) the price of goods sold for export to a country other than
Australia and not imported into Australia;
(f) any system that provides for minimum values for Customs
purposes;
(g) arbitrary or fictitious values.
161H When transaction value unable to be determined
(1) Without limiting section 160, a Collector cannot determine the
transaction value of imported goods for the purposes of this
Division, including, but without limiting the generality of the
foregoing, section 161A or 161B, if the Collector:
(a) after reasonable inquiry, is not aware of any import sales
transaction in relation to the goods;
(b) has, in accordance with subsection (3), (5) or (7), decided
that the transaction value of the goods cannot be determined;
or
(c) is satisfied that the disposition or use of the goods by the
purchaser is subject to restrictions, not being restrictions of
the following kinds:
(i) restrictions imposed or required by, or by any public
officer or authority acting in accordance with, any law
in force in Australia;
(ii) restrictions that limit the geographical area in which the
goods may be sold;
(iii) restrictions that do not substantially affect the
commercial value of the goods.
(2) Where, in relation to goods required to be valued, a Collector:
(a) is satisfied that the purchaser and the vendor of imported
goods were, at the time of the goods’ import sales
transaction, related persons; and
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(b) considers that that relationship may have influenced the price
of the goods;
the Collector shall, by notice in writing served, personally or by
post, on the purchaser of the goods:
(c) advise the purchaser of:
(i) the view that the Collector has formed of the possible
effect on the price of the goods of the relationship
between the purchaser and the vendor;
(ii) the reasons for forming that view; and
(iii) the fact that, because of that view, the Collector may be
required to decide under subsection (3) that the
transaction value of the goods cannot be determined;
and
(d) invite the purchaser to put before the Collector, within a
period specified in the notice (not being a period of less than
28 days), such further information as the purchaser considers
might serve to satisfy the Collector as to any of the matters
set out in subsection (3).
(3) On the expiration of the period specified in a notice under
subsection (2), the Collector shall, unless the purchaser of the
imported goods has satisfied the Collector that:
(a) a relationship between the purchaser and the vendor of the
goods did not influence the price of the goods; or
(b) the amount of the transaction value that would be determined
in respect of the goods if the purchaser and the vendor had
not been related at the time of the import sales transaction for
the goods divided by the number of the units of the goods
closely approximates, having regard to all relevant factors:
(i) the unit price within the meaning of section 161A of
identical goods that were exported to Australia about the
same time as the imported goods;
(ii) the unit price within the meaning of section 161B of
similar goods that were exported to Australia about the
same time as the imported goods;
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(iii) the unit price of identical goods or similar goods sold in
a contemporary sale within the meaning of section 161C
as determined in accordance with that section; or
(iv) the computed unit price of identical goods or similar
goods that were imported into Australia about the same
time as the imported goods being the computed value of
those identical or similar goods determined in
accordance with section 161F divided by the number of
units of those identical or similar goods;
be taken to be unable to determine the transaction value of the
goods.
(4) Where, in relation to goods required to be valued, a Collector is of
the opinion that the price at which the goods were sold in their
import sales transaction is different from the price at which goods
that are identical goods or similar goods to the first-mentioned
goods would normally be sold in an import sales transaction
similar to the first-mentioned import sales transaction, the
Collector shall, by notice in writing served, personally or by post,
on the purchaser:
(a) advise the purchaser of the Collector’s opinion; and
(b) require the purchaser to satisfy the Collector, within the
period specified in the notice, not being a period of less than
28 days, that the price difference was not designed to obtain a
reduction of, or to avoid duty.
(5) On the expiration of the period specified in a notice under
subsection (4) in relation to imported goods, the Collector shall,
unless the purchaser of the goods to whom the notice was given
has satisfied the Collector as required by the notice, be taken to be
unable to determine the transaction value of the goods.
(6) Where, in relation to services provided in respect of goods required
to be valued, a Collector is of the opinion that the services were
provided in relation to the goods under the terms of their import
sales transaction at a price different from the price normally paid
for the provision of identical or similar services in relation to goods
that are identical goods or similar goods to the first-mentioned
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goods, sold in an import sales transaction similar to the
first-mentioned import sales transaction, the Collector shall, by
notice in writing served, personally or by post, on the purchaser:
(a) advise the purchaser of the Collector’s opinion; and
(b) require the purchaser to satisfy the Collector, within the
period specified in the notice, not being a period of less than
28 days, that the price difference was not designed to obtain a
reduction of, or to avoid duty.
(7) On the expiration of the period specified in a notice under
subsection (6) in relation to imported goods, the Collector shall,
unless the purchaser of the goods to whom the notice was given
has satisfied the Collector as required by the notice, be taken to be
unable to determine the transaction value of the goods.
161J Value of goods to be in Australian currency
(1) Where an amount that is, in accordance with this Division, required
to be taken into account for the purpose of ascertaining a value of
any imported goods is an amount in a currency other than
Australian currency, the amount to be so taken into account shall
be the equivalent in Australian currency of that amount,
ascertained according to the ruling rate of exchange in relation to
that other currency in respect of the day of exportation of the
goods.
(2) For the purposes of this section, the CEO may specify, by notice
published in the Gazette:
(a) a rate that is to be deemed to be, or to have been, the ruling
rate of exchange, in relation to any currency, in respect of a
day, or of each day occurring during a period, preceding the
day of publication of the notice; or
(b) a rate that is to be deemed to be, or to have been, the ruling
rate of exchange, in relation to any currency, in respect of
each day occurring during a period commencing on the day
of publication of the notice, or on an earlier day specified in
the notice, and ending on the revocation of the notice;
after having regard:
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(c) where the ruling rate of exchange is specified in respect of a
day—to commercial rates of exchange that prevailed on or
about that day;
(d) where the ruling rate of exchange is specified in respect of a
period commencing before the day of publication of the
notice—to commercial rates of exchange that prevailed
during so much of that period as preceded the day of
publication of the notice; and
(e) where the ruling rate of exchange is specified in respect of
any other period—to commercial rates of exchange that last
prevailed before the publication of that notice.
(3) At any time, the ruling rate of exchange in relation to a particular
foreign currency, in respect of a particular day, shall be:
(a) if a rate of exchange has been specified at that time under
subsection (2) as the ruling rate of exchange, in relation to
that currency, in respect of that day, or in respect of a period
that includes that day—the rate so specified; and
(b) if a rate of exchange has not been so specified at that time—
such a rate of exchange as the CEO determines to be the
ruling rate of exchange, in relation to that currency, in respect
of that day, after having regard to commercial rates of
exchange prevailing on or about that day and to such other
matters as the CEO considers relevant.
(4) In this section:
day of exportation, in relation to imported goods, means:
(a) where the goods were exported by post from the place of
export and a Collector is satisfied as to the day of posting—
that day;
(b) where the goods departed or were transported from their
place of export in any other way and a Collector is satisfied
as to the day of their departure or transportation—that day;
and
(c) in any other case—a day determined by the Collector.
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Valuation of imported goods Division 2
Section 161K
Customs Act 1901 539
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161K Owner to be advised of value of goods
(1) Where the CEO or a Collector has determined the customs value of
goods in accordance with this Division, the CEO or the Collector
shall cause the value to be recorded on the entry in respect of them
or otherwise advise their owner of the amount.
(2) Where a Collector signifies, in a manner prescribed by the
regulations, his or her acceptance of an estimate of the value of the
goods, whether that estimate appears on the entry in respect of
those goods or in any other statement of information provided in
respect of those goods, the Collector shall, by so signifying, be
taken for the purposes of subsection (1) to have determined the
customs value of the goods and to have advised their owner of that
amount.
(3) If, within 28 days after being advised under subsection (1) of the
customs value of goods determined in accordance with this
Division, an owner of the goods requests a Collector, in writing, to
give the owner particulars of the valuation, the Collector shall,
within 28 days after the making of the request, give the owner a
notice in writing setting out:
(a) the method by which the customs value of the goods was
determined;
(b) the findings of material questions of fact relating to that
determination, the evidence or other material on which those
findings were based and the reasons for that determination;
and
(c) the calculations by which the determination of the value was
made and the information on which those calculations were
based.
(4) Nothing in this section requires, or permits, the giving of
information that:
(a) relates to the personal affairs or business affairs of a person,
other than the person making the request because of which
information was given; and
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540 Customs Act 1901
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(b) is information:
(i) that was supplied in confidence;
(ii) the publication of which would reveal a trade secret;
(iii) that was given in compliance with a duty imposed by an
enactment; or
(iv) the giving of which in accordance with the request
would be in contravention of an enactment, being an
enactment that expressly imposes on the person to
whom the information was given a duty not to divulge
or communicate to any person, or to any person other
than a person included in a prescribed class of persons,
or except in prescribed circumstances, information of
that kind.
(5) In this section, enactment has the same meaning as in the
Administrative Decisions (Judicial Review) Act 1977.
161L Review of determinations and other decisions
(1) At any time after the making of a determination or other decision
by an officer under this Division in relation to goods, the CEO may
review the determination or other decision and may:
(a) affirm the determination or other decision;
(b) vary the determination or other decision; or
(c) revoke the determination or other decision and make any
other determination or decision that is required to be made
for the purpose of determining the customs value of the
goods in accordance with this Division.
(2) Where, by reason that the CEO, under subsection (1), has varied or
revoked a determination or other decision of an officer or has made
a determination or other decision that is required to be made by
reason of the revocation of a determination or other decision of an
officer:
(a) an amount of duty that was levied is less than the amount that
should have been levied; or
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Valuation of imported goods Division 2
Section 161L
Customs Act 1901 541
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(b) an amount of duty that was refunded is greater than the
amount that should have been refunded;
section 165 applies in relation to any demand by the CEO for the
payment of the amount of duty that is unpaid or the amount of
refund that was overpaid.
(3) In this section, officer means a Collector or a delegate of the CEO.
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Division 3 Payment and recovery of deposits, refunds, unpaid duty etc.
Section 162
542 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 3—Payment and recovery of deposits, refunds,
unpaid duty etc.
162 Delivery of goods upon giving of security or undertaking for
payment of duty, GST and luxury car tax
(1) Where goods the property of a person included in a prescribed
class of persons are imported or a person imports goods included in
a prescribed class or goods intended for a prescribed purpose and
intends to export those goods, the Collector may grant to the
person importing the goods permission to take delivery of those
goods upon giving a security or an undertaking, to the satisfaction
of the Collector, for the payment of:
(a) the duty, if any, on those goods; and
(b) the assessed GST payable on the taxable importation, if any,
that is associated with the import of those goods; and
(c) if a taxable importation of a luxury car is associated with the
import of those goods—the assessed luxury car tax payable
on that taxable importation.
(2) The regulations may prescribe provisions to be complied with in
relation to goods in respect of which permission has been granted
under the last preceding subsection.
(2A) Without limiting the generality of subsection (2), regulations under
that subsection may provide that conditions, restrictions or
requirements specified in the permission granted under
subsection (1) in relation to goods are to be complied with in
relation to the goods.
(3) Where the Collector has granted permission to a person to take
delivery of goods upon giving a security or an undertaking referred
to in subsection (1), the duty (if any) is not payable if:
(a) the provisions of the regulations are complied with; and
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(b) either:
(i) the goods are exported within a period of 12 months
after the date on which the goods were imported, or
within such further period as the CEO, on the
application of the person who imported the goods,
allows; or
(ii) one or more of the circumstances or conditions specified
in the regulations apply in relation to the goods;
and, if security was given by way of deposit of cash or of an
instrument transferable by delivery, the amount deposited or the
instrument shall be returned to the person by whom the security
was given.
Note: In these circumstances, GST and luxury car tax are not payable. See
section 171-5 of the GST Act and section 13-25 of the Luxury Car
Tax Act.
(4) If the circumstances described in paragraphs (3)(a) and (b) do not
exist in relation to the goods:
(a) the security may be enforced according to its tenor; or
(b) if an undertaking to pay the amount of the duty (if any), the
GST (if any) and the luxury car tax (if any) has been given,
that amount may be recovered at any time in a court of
competent jurisdiction by proceedings in the name of the
Collector.
162A Delivery of goods on the giving of a general security or
undertaking for payment of duty, GST and luxury car tax
(1) The regulations may provide that:
(a) goods of a specified class;
(b) goods imported by persons of a specified class;
(c) goods of a specified class imported by persons of a specified
class; or
(d) goods imported for a specified purpose;
may, in accordance with this section, be brought into Australia on a
temporary basis without payment of duty, GST or luxury car tax.
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Division 3 Payment and recovery of deposits, refunds, unpaid duty etc.
Section 162A
544 Customs Act 1901
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(1A) Without limiting the generality of subsection (1), regulations under
that subsection may be regulations that apply to goods if:
(a) the goods are specified in an instrument authorised by the
regulations; and
(b) conditions, restrictions or requirements specified in that
instrument are complied with in respect of the goods.
(1B) Without limiting the generality of paragraph (1A)(b), conditions,
restrictions or requirements referred to in that paragraph that apply
to goods may specify, or relate to:
(a) the time during which the goods may remain in Australia; or
(b) the purposes for which the goods may be used while they are
in Australia.
(2) The CEO may accept a security given by a person for the payment
of, or an undertaking by a person to pay, all of the following in
relation to specified goods that are described in regulations made
for the purposes of subsection (1) and that may be imported after a
particular date or during a particular period:
(a) the duty, if any, that may become payable on the goods;
(b) the assessed GST that may become payable on the taxable
importation, if any, that is associated with the import of the
goods;
(c) if a taxable importation of a luxury car is associated with the
import of the goods—the assessed luxury car tax that may
become payable on that taxable importation.
If the CEO accepts the security or undertaking, a Collector may
grant to a person who imports some or all of the specified goods
permission to take delivery of the goods without payment of duty,
GST or luxury car tax.
(2A) However, the Collector may grant permission to take delivery of
goods that:
(a) are covered by a security or undertaking described in
subsection (2); and
(b) are not accompanied by, and described in, temporary
admission papers issued in accordance with an agreement
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Section 162A
Customs Act 1901 545
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between Australia and one or more other countries that
provides for the temporary importation of goods without
payment of duty;
only if the person importing the goods applies to the Collector for
the permission in accordance with section 162AA.
(3) Goods delivered under this section shall, for the purposes of this
Act, be deemed to be entered for home consumption on being so
delivered.
(4) The regulations may prohibit a person to whom goods are
delivered under this section from dealing with the goods in a
manner, or in a manner other than a manner, specified in the
regulations, or from so dealing with the goods except with the
consent of the CEO.
(5) Duty is not payable on goods delivered under this section unless:
(a) the goods have been dealt with in contravention of the
regulations; or
(b) the goods are not exported:
(i) within such period, not exceeding 12 months, after the
date on which the goods were imported as is notified to
the person who imported the goods by the Collector
when he or she grants permission to take delivery of the
goods; or
(ii) within such further period as the CEO, on the
application of the person who imported the goods and of
the person who gave the security or undertaking with
respect to the goods, allows;
and none of the circumstances or conditions specified in the
regulations apply in relation to the goods.
Note: GST and luxury car tax are not payable if duty is not payable because
of subsection (5) (or would not be payable because of that subsection
if it were otherwise payable). See section 171-5 of the GST Act and
section 13-25 of the Luxury Car Tax Act.
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Division 3 Payment and recovery of deposits, refunds, unpaid duty etc.
Section 162A
546 Customs Act 1901
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(5A) Despite subsection (5), duty is not payable on goods brought into
Australia for a purpose described in regulation 125A of the
Customs Regulations 1926 and delivered under this section unless:
(a) the goods are dealt with in contravention of the regulations
(whether made before or after the commencement of this
subsection); or
(b) the goods are not exported before the end of:
(i) 31 December 2000; or
(ii) if the CEO specifies a later day on the application of the
person who imported the goods and the person who
gave the security or undertaking with respect to the
goods—that later day;
and none of the circumstances or conditions specified in the
regulations mentioned in paragraph (5)(b) apply in relation to
the goods.
(6) A Collector may give permission for goods delivered under this
section to be taken on board a ship or aircraft for export and, on
permission being so given, the goods shall, for the purposes of this
Act, be deemed to be entered for export.
(6A) However, the Collector may give permission to take aboard a ship
or aircraft for export goods that were delivered under this section
as a result of an application described in subsection (2A) only if the
person proposing to export the goods applies to the Collector for
the permission in accordance with section 162AA.
(7) Where security under this section is given by way of a payment of
money or a deposit of an instrument transferable by delivery, the
money shall not be repaid or the instrument shall not be returned,
as the case may be, until:
(a) no duty is, or may become, payable on goods to which the
security relates that have been imported; and
(b) no GST is, or may become, payable on the taxable
importation (as defined in the GST Act), if any, that is
associated with the import of the goods; and
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(c) no luxury car tax is, or may become, payable on the taxable
importation of a luxury car (as defined the Luxury Car Tax
Act), if any, that is associated with the import of the goods.
(8) If the circumstances described in paragraph (5)(a) or (b) or (5A)(a)
or (b) exist in relation to the goods:
(a) a security relating to the goods may be enforced; and
(b) if an undertaking has been given to pay the amount of the
duty (if any), GST (if any) and luxury car tax (if any)
associated with the import of the goods—the amount may be
recovered at any time in a court of competent jurisdiction by
proceedings in the name of:
(i) the CEO; or
(ii) the Regional Director for a State or Territory.
162AA Applications to deal with goods imported temporarily
without duty
(1) This section describes how to make an application that is:
(a) required by subsection 162A(2A) for a permission under
subsection 162A(2) to take delivery of goods; or
(b) required by subsection 162A(6A) for a permission under
subsection 162A(6) to take goods aboard a ship or aircraft for
export.
(2) An application may be communicated to Customs by document or
computer.
(3) An application communicated by document must:
(a) be in an approved form; and
(b) include the information required by the approved form; and
(c) be signed in the way indicated by the approved form.
(4) An application communicated by computer must:
(a) be communicated by computer in the manner indicated in an
approved statement relating to the application; and
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Section 162B
548 Customs Act 1901
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(b) include the information indicated in the approved statement;
and
(c) identify the applicant in the way indicated in the approved
statement.
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.
163 Refunds etc. of duty
(1) Refunds, rebates and remissions of duty may be made:
(a) in respect of goods generally or in respect of the goods
included in a class of goods; and
(b) in such circumstances, and subject to such conditions and
restrictions (if any), as are prescribed, being circumstances,
and conditions and restrictions, that relate to goods generally
or to the goods included in the class of goods.
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Section 163
Customs Act 1901 549
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(1A) The regulations may prescribe the amount, or the means of
determining the amount, of any refund, rebate or remission of duty
that may be made for the purposes of subsection (1).
(1AA) Subject to subsection (1AD), the regulations may prescribe:
(a) the manner of making application, either by document or by
computer, for such refunds, rebates or remissions; and
(b) the procedure to be followed by Customs in dealing with
such applications, including procedures for requesting further
information in relation to issues raised in such applications.
(1AB) Regulations made for the purposes of subsection (1AA) that
provide for the making of an application for a refund, rebate or
remission of duty by computer must indicate when that application
is to be taken, for the purposes of this Act, to have been
communicated to Customs.
(1AC) Regulations made for the purposes of subsection (1AA) that
provide for the making of applications for refund, rebate or
remission of duty by computer may include contingency
arrangements to deal with circumstances where the computer
system employed in relation to such applications is down.
(1AD) The regulations may identify circumstances where a person is
entitled to a refund, rebate or remission of duty:
(a) without making an application at all; or
(b) on making an application in respect of which a refund
application fee is not payable.
(1AE) For the avoidance of doubt, if, before or after the commencement
of this subsection, a person has:
(a) altered an electronic copy of an import entry or a
self-assessed clearance declaration as a step in making an
application for a refund or rebate of duty in respect of goods
covered by the entry or declaration; or
(b) altered an electronic copy of an import entry or a
self-assessed clearance declaration as such a step and paid the
application fee (if any) associated with the making of such an
application;
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Section 164B
550 Customs Act 1901
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but the person did not or does not, within the time prescribed for
making that application, communicate the altered import entry or
altered self-assessed clearance declaration to Customs, either
manually or, after the commencement of this subsection, by
computer, the person’s actions in modifying that import entry or
self-assessed clearance declaration and paying any such application
fee are of no effect.
(2) For the purposes of this section and of any regulations made for the
purposes of this section, duty, in relation to goods that have been,
or are proposed to be, imported into Australia under Schedule 3 to
the Tariff includes an amount paid to a collector on account of the
duty that will become payable on those goods.
(3) For the purposes of this section and of any regulations made for the
purposes of this section, the amount of duty in respect of which a
person may seek a refund, rebate or remission of duty on goods
that are imported into Australia under item 41E of Schedule 4 to
the Tariff is to be taken to be the sum of:
(a) the amount of money (if any) paid as customs duty on the
importation of those goods; and
(b) to the extent that duty credit issued under the former ACIS
Administration Act 1999 has been offset against customs duty
that would otherwise have been payable in respect of those
goods—the amount of customs duty offset by the use of the
credit.
164B Refunds of export duty
Whenever goods in respect of which an export duty of Customs
has been paid are re-imported or brought back to Australia, the
CEO may direct the refund of so much of the duty paid on those
goods as he or she considers to be justified in the circumstances.
165 Recovery of unpaid duty etc.
(1) An amount of duty that is due and payable in respect of goods:
(a) is a debt due to the Commonwealth; and
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Section 165
Customs Act 1901 551
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(b) is payable by the owner of the goods.
(2) An amount of drawback, refund or rebate of duty that is overpaid
to a person:
(a) is a debt due to the Commonwealth; and
(b) is payable by the person.
Demand for payment
(3) The CEO may make, in writing, a demand for payment of an
amount that is a debt due to the Commonwealth under
subsection (1) or (2).
(4) A demand, under subsection (3), for payment of an amount must
specify the amount and include an explanation of how it has been
calculated.
(5) A demand, under subsection (3), for payment of an amount must
be made within 4 years from:
(a) if the amount is a debt due to the Commonwealth under
subsection (1)—the time the amount was to be paid by under
this Act; or
(b) if the amount is a debt due to the Commonwealth under
subsection (2)—the time the amount was paid;
unless the CEO is satisfied that the debt arose as the result of fraud
or evasion.
Recovery in court
(6) An amount that is a debt due to the Commonwealth under
subsection (1) or (2) may be sued for and recovered in a court of
competent jurisdiction by proceedings in the name of the Collector
if:
(a) the CEO has made a demand for payment of the amount in
accordance with this section; or
(b) the CEO is satisfied that the debt arose as the result of fraud
or evasion.
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Division 3 Payment and recovery of deposits, refunds, unpaid duty etc.
Section 165A
552 Customs Act 1901
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165A Refunds etc. may be applied against unpaid duty
(1) If:
(a) an amount of duty is payable by a person in respect of goods
that have been delivered into home consumption; and
(b) the person would be entitled to an amount of drawback,
refund or rebate of duty in respect of the goods if the amount
of duty payable were paid;
then:
(c) the CEO may apply the amount of the drawback, refund or
rebate against the amount of duty payable; and
(d) the person is taken to have paid, in respect of the goods, an
amount of duty equal to the amount of drawback, refund or
rebate applied; and
(e) the amount of drawback, refund or rebate applied is taken to
have been paid to the person.
(2) If the CEO applies an amount of drawback, refund or rebate
against an amount of duty payable, the CEO must give the person
who would have been entitled to receive the amount of drawback,
refund or rebate written notice of:
(a) the amount of drawback, refund or rebate applied; and
(b) if the amount of drawback, refund or rebate applied is less
than the amount of duty payable—the amount of duty that is
still payable by the person.
166 No refund if duty altered
If any practice of the Customs relating to classifying or
enumerating any article for duty shall be altered so that less duty is
charged upon such article, no person shall thereby become entitled
to any refund on account of any duty paid before such alteration.
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Disputes as to duty Division 4
Section 167
Customs Act 1901 553
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Division 4—Disputes as to duty
167 Payments under protest
(1) If any dispute arises as to the amount or rate of duty payable in
respect of any goods, or as to the liability of any goods to duty,
under any Customs Tariff, or under any Customs Tariff or Customs
Tariff alteration proposed in the Parliament (not being duty
imposed under the Customs Tariff (Anti-Dumping) Act 1975), the
owner of the goods may pay under protest the sum demanded by
the Collector as the duty payable in respect of the goods, and
thereupon the sum so paid shall, as against the owner of the goods,
be deemed to be the proper duty payable in respect of the goods,
unless the contrary is determined in an action brought in pursuance
of this section.
(2) The owner may, within the times limited in this section, bring an
action against the Collector, in any Commonwealth or State Court
of competent jurisdiction, for the recovery of the whole or any part
of the sum so paid.
(3) Subject to subsection (3B), for the purposes of this section, a
payment is taken to be made under protest if, and only if:
(a) the owner of the goods or the agent of the owner gives
Customs notice in accordance with subsection (3A), by
document or electronically, that the payment is made under
protest; and
(b) Customs receives the notice no later than 7 days after the day
the payment is made.
(3A) A notice given by an owner or agent under subsection (3) must:
(a) contain the words paid under protest; and
(b) identify the import declaration that covers the goods to which
the protest relates; and
(c) if the protest does not relate to all the goods covered by the
import declaration—describe the goods to which the protest
relates; and
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Division 4 Disputes as to duty
Section 167
554 Customs Act 1901
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(d) include a statement of the grounds on which the protest is
made; and
(e) be signed by the owner or the agent of the owner.
(4) No action shall lie for the recovery of any sum paid to the Customs
as the duty payable in respect of any goods, unless the payment is
made under protest in pursuance of this section and the action is
commenced within the following times:
(a) In case the sum is paid as the duty payable under any
Customs Tariff, within 6 months after the date of the
payment; or
(b) In case the sum is paid as the duty payable under a Customs
Tariff or Customs Tariff alteration proposed in the
Parliament, within 6 months after the Act, by which the
Customs Tariff or Customs Tariff alteration proposed in the
Parliament is made law, is assented to.
(5) Nothing in this section shall affect any rights or powers under
section 163.
(6) In this section:
import declaration includes an import entry, within the meaning of
the unamended Customs Act, that was made under that Act.
unamended Customs Act has the meaning given by section 4 of
the Customs Legislation Amendment (Application of International
Trade Modernisation and Other Measures) Act 2004.
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Section 168
Customs Act 1901 555
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Part IX—Drawbacks
168 Drawbacks of import duty
(1) The regulations may make provision for and in relation to allowing
drawbacks of duty paid on goods imported into Australia.
(2) For the purposes of this section and of any regulations made for the
purposes of this section, the amount of duty paid on goods that are
imported into Australia under item 41E of Schedule 4 to the Tariff
is to be taken to be the sum of:
(a) the amount of money (if any) paid as customs duty on the
importation of those goods; and
(b) to the extent that duty credit issued under the former ACIS
Administration Act 1999 has been offset against customs duty
that would otherwise have been payable in respect of those
goods—the amount of customs duty offset by the use of the
credit.
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Part X The coasting trade
Section 175
556 Customs Act 1901
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Part X—The coasting trade
175 Goods not to be transferred between certain vessels
(1) In this section:
Australian aircraft has the same meaning as in the Civil Aviation
Act 1988.
coastal aircraft means an aircraft that is not currently engaged in
making:
(a) an international flight; or
(b) a prescribed flight.
coastal ship means a ship that is not currently engaged in making:
(a) an international voyage; or
(b) a prescribed voyage.
international flight and international voyage have the same
respective meanings as they have in Part VII.
prescribed flight in relation to an aircraft, means a flight in the
course of which the aircraft takes off from a place outside Australia
and lands at a place outside Australia and does not land at a place
in Australia.
prescribed voyage, in relation to a ship, means a voyage in the
course of which the ship:
(a) travels between places outside Australia; or
(b) travels from a place outside Australia and returns to that
place;
and does not call at a place in Australia.
(2) The owner or master of a coastal ship must not allow any goods to
be transferred between the coastal ship and:
(a) a ship that is engaged in making an international voyage or a
prescribed voyage; or
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Section 175
Customs Act 1901 557
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(b) an aircraft that is engaged in making an international flight or
a prescribed flight.
Penalty: 250 penalty units.
(2A) Subsection (2) applies to a coastal ship that is an Australian ship if
the ship is anywhere outside the territorial sea of a foreign country.
(3) The owner or pilot of a coastal aircraft must not allow any goods to
be transferred between the coastal aircraft and:
(a) an aircraft that is engaged in making an international flight or
a prescribed flight; or
(b) a ship that is engaged in making an international voyage or a
prescribed voyage.
Penalty: 250 penalty units.
(3AA) Subsection (3) applies to a ship that is an Australian ship if the ship
is anywhere outside the territorial sea of a foreign country.
(3A) A person who is:
(a) the owner or master of an Australian ship that is currently
engaged in making an international voyage or a prescribed
voyage; or
(b) the owner or pilot of an Australian aircraft that is currently
engaged in making an international flight or prescribed flight;
must not allow any goods to be transferred between that ship or
aircraft and:
(c) a coastal ship; or
(d) a coastal aircraft.
Penalty: 250 penalty units.
(3AAA) Subsection (3A) applies to an Australian ship described in
paragraph (3A)(a) if the ship is anywhere outside the territorial sea
of a foreign country.
(3B) A person who is:
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Part X The coasting trade
Section 175
558 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(a) the owner or master of a ship (other than an Australian ship)
that is currently engaged in making an international voyage
or a prescribed voyage; or
(b) the owner or pilot of an aircraft (other than an Australian
aircraft) that is currently engaged in making an international
flight or a prescribed flight;
must not allow any goods to be transferred between that ship or
aircraft and a coastal ship or coastal aircraft if the transfer takes
place in, or in the airspace above (as the case may be), the waters
of the sea within:
(c) the outer limits of the territorial sea of Australia, including
such waters within the limits of a State or an internal
Territory; or
(d) 500 metres of an Australian resources installation or an
Australian sea installation.
Penalty: 250 penalty units.
(3BA) For the purposes of subsections (2), (3), (3A) and (3B), strict
liability applies to such of the following physical elements of
circumstance as are relevant to the offence:
(a) that an aircraft is engaged in making an international flight or
a prescribed flight; or
(b) that a ship is engaged in making an international voyage or a
prescribed voyage.
(3C) Subsection (2), (3), (3A) or (3B) does not apply if a Collector has
given permission (for the transfer of the goods) to:
(a) in the case of subsection (2)—the owner or master of the
coastal ship referred to in that subsection; and
(b) in the case of subsection (3)—the owner or pilot of the
coastal aircraft referred to in that subsection; and
(c) in the case of subsection (3A) or (3B)—the owner or master
of the coastal ship referred to in that subsection or the owner
or pilot of the coastal aircraft referred to in that subsection (as
the case requires).
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Section 175
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(3D) A permission under subsection (3C) may only be given on
application under subsection (3E).
(3E) The owner or master of a coastal ship, or the owner or pilot of a
coastal aircraft, may apply for a permission under subsection (3C).
(3F) An application under subsection (3E) must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form.
(3G) The CEO may approve different forms for applications to be made
under subsection (3E) in different circumstances, by different kinds
of owners or masters of coastal ships or owners or pilots of coastal
aircraft or in respect of different kinds of coastal ships or coastal
aircraft.
(4) A Collector may, when giving permission under subsection (3C) or
at any time while the permission is in force, impose conditions in
respect of the permission, being conditions that, in the opinion of
the Collector, are necessary for the protection of the revenue or for
the purpose of ensuring compliance with the Customs Acts, and
may, at any time, revoke, suspend, or vary, or cancel a suspension
of, a condition so imposed.
(5) A condition imposed in respect of a permission or a revocation,
suspension, or variation, or a cancellation of a suspension, of such
a condition takes effect when a notice, in writing, of the condition
or of the revocation, suspension or variation, or of the cancellation
of the suspension, is served on the person to whom the permission
has been given or at such later time (if any) as is specified in the
notice.
(6) The Collector may revoke a permission given under this section in
relation to goods at any time before the goods are transferred.
(7) If, in relation to the transfer of any goods, a person required to
comply with a condition imposed in respect of a permission fails to
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Section 175
560 Customs Act 1901
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comply with the condition, he or she is guilty of an offence against
this Act punishable upon conviction by a penalty not exceeding
100 penalty units.
(8) Subsection (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(9) Subsection (2), (3), (3A) or (3B) does not apply to allowing a
transfer of goods for the purpose of securing the safety of a ship or
an aircraft or saving life.
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Agents and customs brokers Part XI
Preliminary Division 1
Section 180
Customs Act 1901 561
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Part XI—Agents and customs brokers
Division 1—Preliminary
180 Interpretation
(1) In this Part, unless the contrary intention appears:
broker’s licence means a licence to act as a customs broker granted
under section 183C (including such a licence renewed under
section 183CJ).
Committee means the National Customs Brokers Licensing
Advisory Committee continued in existence by
subsection 183D(1).
corporate customs broker means a customs broker that is a
company or a partnership.
customs broker means a person who holds a broker’s licence that
is in force, and in relation to a place, means a person who holds a
broker’s licence to act as a customs broker at the place.
nominee, in relation to a customs broker, means another customs
broker whose name is endorsed on the broker’s licence held by the
first-mentioned customs broker as a nominee of the first-mentioned
customs broker.
person means a natural person, a company or a partnership.
prescribed offence means:
(a) an offence against this Act; or
(b) an offence punishable under a law of the Commonwealth
(other than this Act), or by a law of a State or of a Territory,
by imprisonment for one year or longer.
(2) A reference in this Part, other than in subsection 181(2), 183CC(5),
183CJ(1), 183CQ(4), (5) or (7) or 183CR(3) or in section 183CS,
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Part XI Agents and customs brokers
Division 1 Preliminary
Section 180
562 Customs Act 1901
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183D, 183DA, 183DC, 183DD or 183S, to the CEO shall be read
as including a reference to a Regional Director for a State or
Territory.
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Rights and liabilities of agents Division 2
Section 181
Customs Act 1901 563
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Division 2—Rights and liabilities of agents
181 Authorised agents
(1) Subject to subsection (2), an owner of goods may, in writing,
authorize a person to be his or her agent for the purposes of the
Customs Acts at a place or places specified by the owner.
(2) Where the CEO, by notice published in the Gazette, declares that a
place specified in the notice is a place to which this subsection
applies, an owner of goods shall not authorize a person to be his or
her agent for the purposes of the Customs Acts at that place unless
that person is:
(a) a natural person who is an employee of the owner and is not
an employee of any other person; or
(b) a customs broker at that place.
(3) Where an owner of goods authorizes a person to be his or her agent
for the purposes of the Customs Acts at a place, the owner may
comply with the provisions of, or requirements under, the Customs
Acts at that place by:
(a) except where the agent is a corporate customs broker—that
agent; or
(b) where the agent is a customs broker—a nominee of that agent
who is a customs broker at that place.
(4) A person, other than the owner of goods or a person who, in
accordance with this section, may comply with the provisions of,
or requirements under, the Customs Acts on behalf of the owner in
relation to those goods, shall not:
(a) do any act or thing in relation to the goods that is required or
permitted to be done by the owner of the goods under the
Customs Acts; or
(b) represent that he or she is able to do, or able to arrange to be
done, any act or thing in relation to the goods that is required
or permitted to be done by the owner under the Customs
Acts.
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Part XI Agents and customs brokers
Division 2 Rights and liabilities of agents
Section 182
564 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(4A) Subsection (2) does not apply to the making of an export entry.
(5) A person who contravenes subsection (4) is guilty of an offence
punishable upon conviction by a penalty not exceeding 30 penalty
units.
(6) Subsection (5) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
182 Authority to be produced
(1) Where a person claims to be the agent of an owner of goods for the
purposes of the Customs Acts at a place, an officer may require
that person to produce written authority from the owner
authorizing that person to be such an agent and, if that written
authority is not produced, the officer may refuse to recognize the
authority of that person to act on behalf of the owner at that place.
(2) Where a nominee of a customs broker claims that that customs
broker is the agent of an owner of goods for the purposes of the
Customs Acts at a place, an officer may require the nominee to
produce a copy of the written authority from the owner of the
goods authorizing the customs broker to be such an agent and, if
that written authority is not produced, the officer may refuse to
recognize the authority of the nominee to act on behalf of the
owner at that place.
183 Agents personally liable
(1) Where a person is, holds himself or herself out to be or acts as if he
or she were the agent of an owner of goods for the purposes of the
Customs Acts, that person shall, for the purposes of the Customs
Acts (including liability to penalty), be deemed to be the owner of
those goods.
(2) Where a customs broker is the agent of an owner of goods for the
purposes of the Customs Acts and a person who is, holds himself
or herself out to be or acts as if he or she were a nominee of that
customs broker acts in relation to those goods, that person shall, for
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Rights and liabilities of agents Division 2
Section 183A
Customs Act 1901 565
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the purposes of those Acts, (including liability to penalty), be
deemed to be the owner of those goods.
(3) Any act done, or representation made, by a nominee of a customs
broker for the purposes of the Customs Acts shall be deemed to be
an act done or, a representation made, by that customs broker.
(4) Nothing in this section shall be taken to relieve any owner from
liability.
183A Principal liable for agents acting
(1) Where an agent of, or a nominee of a customs broker that is an
agent of, an owner of goods makes a declaration for the purposes
of this Act in relation to those goods, that declaration shall, for the
purposes of this Act (including the prosecution of an offence
against this Act), be deemed to be made with the knowledge and
consent of the owner.
(2) Notwithstanding any other provision of this Act, a person who is
convicted of an offence by reason of the operation of
subsection (1) shall not be subject to a penalty of imprisonment.
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Part XI Agents and customs brokers
Division 3 Licensing of customs brokers
Section 183B
566 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 3—Licensing of customs brokers
183B Interpretation
(1) In this Division, unless the contrary intention appears, application
means an application under section 183CA.
(2) For the purposes of this Division, a person shall be taken to
participate in the work of a customs broker if:
(a) he or she has authority as a nominee of, or as an agent,
officer or employee of, the customs broker, to do any act or
thing for the purposes of the Customs Acts on behalf of an
owner of goods; or
(b) he or she has authority to direct a person who has authority
referred to in paragraph (a) in the exercise of that authority.
183C Grant of licence
(1) Subject to this Part, the CEO may grant a person a licence in
writing, to be known as a broker’s licence, to act as a customs
broker at a place or places specified in the licence.
(2) A broker’s licence granted to a corporate customs broker shall not
specify a place as a place at which the corporate customs broker
may act as a customs broker unless the licence specifies as a
nominee of the corporate customs broker a customs broker at that
place who, in accordance with section 183CD, is eligible to be its
nominee.
183CA Application for licence
(1) An application for a broker’s licence shall:
(a) be in writing; and
(b) specify the place or places at which the applicant proposes to
act as a customs broker; and
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Section 183CB
Customs Act 1901 567
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(c) where the application is made by a company or a
partnership—specify the person or each person who, if the
licence is granted, is to be its nominee; and
(ca) where the application is made by a natural person—specify
the person or each person (if any) who, if the licence is
granted, is to be a nominee of the applicant; and
(d) set out the name and address of each person whom the CEO
is required to consider for the purposes of
subparagraph 183CC(1)(a)(i) or paragraph 183CC(1)(b) or
(c); and
(e) set out such particulars of the persons and matters that the
CEO is required to consider for the purposes of
subparagraph 183CC(1)(a)(ii) and section 183CD as will
enable him or her adequately to consider those matters; and
(f) contain such other information as is prescribed.
(2) Where a person makes an application, he or she shall not propose a
person as his or her nominee at a place unless, at the time the
application is made, that person is eligible, or intends to take all
necessary action to ensure that, if a broker’s licence is granted to
the applicant, he or she will be eligible, to be a nominee of the
applicant at that place.
(3) A person shall not be proposed under paragraph (1)(c) unless he or
she has consented, in writing, to the proposal.
183CB Reference of application to Committee
(1) Where the CEO receives an application, he or she shall refer the
application to the Committee for a report relating to the application
and shall not grant, or refuse to grant, a broker’s licence to the
applicant unless he or she has received and considered the report.
(2) Where the CEO refers an application to the Committee under
subsection (1), the Committee shall investigate the matters that the
CEO is required to consider in relation to the application and, after
its investigation, report to the CEO on those matters.
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Division 3 Licensing of customs brokers
Section 183CC
568 Customs Act 1901
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183CC Requirements for grant of licence
(1) Where an application is made, the CEO shall not grant a broker’s
licence if, in his or her opinion:
(a) where the application is made by a natural person:
(i) the applicant is not a fit and proper person; or
(ii) the applicant is not qualified to be a customs broker; or
(iii) an employee of the applicant who would participate in
the work of the applicant if he or she were a customs
broker is not a fit and proper person; or
(b) where the application is made by a company:
(i) a director of the company who would participate in the
work of the company if it were a customs broker is not a
fit and proper person; or
(ii) an officer or employee of the company who would
participate in the work of the company if it were a
customs broker is not a fit and proper person; or
(iii) the company is not a fit and proper company to hold a
broker’s licence; or
(c) where the application is made by a partnership:
(i) a partner in the partnership is not a fit and proper
person; or
(ii) an employee of the partnership who would participate in
the work of the partnership if it were a customs broker
is not a fit and proper person.
(2) For the purposes of subsection (1), an applicant shall be taken to be
qualified to be a customs broker if, and only if:
(a) except where the applicant has been exempted under
subsection (3), the applicant has completed a course of study
or instruction approved under subsection (5); and
(b) the applicant has acquired experience that, in the opinion of
the CEO, fits the applicant to be a customs broker.
(3) The CEO may, by writing signed by him or her, exempt an
applicant from the requirements of paragraph (2)(a) where, having
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Licensing of customs brokers Division 3
Section 183CC
Customs Act 1901 569
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regard to the experience or training of the applicant, he or she
considers that it is appropriate to do so.
(4) The CEO shall, in determining whether a person is a fit and proper
person for the purposes of subsection (1), have regard to:
(a) any conviction of the person for a prescribed offence
committed within the 10 years immediately preceding the
making of the application; and
(aa) whether the person has been refused a transport security
identification card, or has had such a card suspended or
cancelled, within the 10 years immediately preceding the
making of the application; and
(b) whether the person is an undischarged bankrupt; and
(c) any misleading statement made in the application by or in
relation to the person; and
(d) where any statement by the person in the application was
false—whether the person knew that the statement was false.
(4A) The CEO shall, in determining whether a company is a fit and
proper company to hold a broker’s licence for the purposes of
subparagraph (1)(b)(iii), have regard to:
(a) any conviction of the company for an offence against this Act
committed within the 10 years immediately preceding the
making of the application and at a time when a person who is
a director, officer or shareholder of the company was a
director, officer or shareholder of the company;
(b) any conviction of the company for an offence under a law of
the Commonwealth, of a State or of a Territory that is
punishable by a fine of $5,000 or more, being an offence
committed within the 10 years immediately preceding the
making of the application and at a time when a person who is
a director, officer or shareholder of the company was a
director, officer or shareholder of the company;
(c) whether a receiver of the property, or part of the property, of
the company has been appointed;
(ca) whether the company is under administration within the
meaning of the Corporations Act 2001;
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Part XI Agents and customs brokers
Division 3 Licensing of customs brokers
Section 183CD
570 Customs Act 1901
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(cb) whether the company has executed under Part 5.3A of that
Act a deed of company arrangement that has not yet
terminated;
(e) whether the company is being wound up.
(5) The CEO may, after obtaining and considering the advice of the
Committee, approve, in writing, a course or courses of study or
instruction that fits or fit a person to be a customs broker.
183CD Eligibility to be nominee
A person is eligible to be the nominee of a customs broker if, and
only if:
(a) he or she is a natural person; and
(b) he or she is a customs broker; and
(c) he or she does not act as a customs broker in his or her own
right; and
(d) where the first-mentioned customs broker is a company—he
or she is a director or an employee of the company; and
(e) where the first-mentioned customs broker is a partnership—
he or she is a member or an employee of the partnership; and
(g) he or she is not authorized to be an agent in accordance with
subsection 181(1); and
(h) he or she is a customs broker at a place at which the
first-mentioned customs broker is a customs broker.
183CE Original endorsement on licence
(1) Where the CEO grants a broker’s licence, he or she shall:
(a) endorse on the licence the name of the place or of each place
at which the holder of the licence may act as a customs
broker; and
(b) endorse on the licence the name of each customs broker who
is a nominee of the licensee and opposite to each such name
the name of the place or of each place at which he or she acts
as a customs broker.
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Licensing of customs brokers Division 3
Section 183CF
Customs Act 1901 571
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(2) The CEO shall not, in pursuance of subsection (1), endorse a
licence so as to show a person as a nominee of a customs broker at
a place if that person is not eligible to be a nominee of that customs
broker at that place.
183CF Variation of licences
(1) Subject to subsection (3), the CEO may, upon application in
writing by a customs broker and the production of the broker’s
licence, vary the endorsements on the licence so that a place is
specified, or ceases to be specified, in the licence as a place at
which the holder of the licence may act as a customs broker.
(2) Subject to subsection (3), the CEO may, upon application in
writing by a customs broker and the production of its broker’s
licence, vary the endorsements on the licence so that a person is
specified, or ceases to be specified, in the licence as a nominee of
the customs broker.
(3) The CEO shall not vary the endorsements on a licence so that the
licence ceases to comply with subsection 183C(2).
(4) A person shall not be endorsed under subsection (2) as a nominee
of a customs broker unless he or she has consented, in writing, to
the endorsement.
183CG Licence granted subject to conditions
(1) A broker’s licence is subject to the condition that if:
(a) the holder of the licence is convicted of a prescribed offence;
or
(b) in the case of a licence held by a natural person—the holder
of the licence:
(i) becomes bankrupt; or
(ii) has been refused a transport security identification card,
or has had such a card suspended or cancelled, after the
licence was granted or last renewed, or within the 10
years immediately preceding that grant or renewal; or
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Division 3 Licensing of customs brokers
Section 183CG
572 Customs Act 1901
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(c) in the case of a licence held by a company:
(i) a receiver of the property, or part of the property, of the
company is appointed; or
(ii) an administrator of the company is appointed under
section 436A, 436B or 436C of the Corporations Act
2001; or
(iii) the company executes a deed of company arrangement
under Part 5.3A of that Act; or
(iv) the company begins to be wound up;
the holder of the licence shall, within 30 days after the occurrence
of the event referred to in paragraph (a), (b) or (c), give the CEO
particulars in writing of that event.
(2) A broker’s licence held by a natural person is subject to the
condition that the holder of the licence shall not act as a customs
broker in his or her own right at any time at which he or she is a
nominee of a customs broker.
(3) A broker’s licence held by a customs broker is subject to the
condition that if:
(a) a person not described in the application for the licence as
participating in the work of the customs broker commences
so to participate; or
(b) a nominee of the customs broker dies or ceases to act as
nominee of the customs broker; or
(c) a person who participates in the work of the customs broker:
(i) is convicted of a prescribed offence; or
(ii) becomes bankrupt; or
(iii) has been refused a transport security identification card,
or has had such a card suspended or cancelled, after the
licence was granted or last renewed, or within the 10
years immediately preceding that grant or renewal; or
(d) in the case of a licence held by a partnership:
(i) a member of the partnership is convicted of a prescribed
offence or becomes bankrupt; or
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Section 183CG
Customs Act 1901 573
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(ia) a member of the partnership has been refused a
transport security identification card, or has had such a
card suspended or cancelled, after the licence was
granted or last renewed, or within the 10 years
immediately preceding that grant or renewal; or
(ii) there is a change in the membership of the partnership;
the holder of the licence shall, within 30 days after the occurrence
of the event referred to in whichever of the preceding paragraphs
applies, give the CEO particulars in writing of that event.
(4) A broker’s licence held by a customs broker is subject to the
condition that the broker shall do all things necessary to ensure
that:
(a) all persons who participate in the work of the customs broker
are fit and proper persons; and
(b) in the case of a licence held by a partnership—all members of
the partnership are fit and proper persons.
(5) A broker’s licence is subject to such other conditions (if any) as are
prescribed.
(6) A broker’s licence is subject to such other conditions (if any) as are
specified in the licence, being conditions considered by the CEO to
be necessary or desirable:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs
Acts; or
(c) for any other purpose.
(7) The CEO may, upon application in writing by a customs broker
and the production of the licence held by the customs broker, vary
the conditions specified in the licence by making an alteration to,
or an endorsement on, the licence.
(7A) Subsection (7) does not limit section 183CGB.
(8) Where a customs broker fails to comply with a condition of his or
her licence the CEO may, by notice in writing served on the
ComLaw Authoritative Act C2015C00153
Part XI Agents and customs brokers
Division 3 Licensing of customs brokers
Section 183CGA
574 Customs Act 1901
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customs broker, require the customs broker to comply with that
condition within the time specified in the notice.
183CGA The CEO may impose additional conditions to which a
broker’s licence is subject
(1) The CEO may, at any time, impose additional conditions to which
the licence is subject if the CEO considers the conditions to be
necessary or desirable:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs
Acts; or
(c) for any other purpose.
(2) If the CEO imposes conditions under subsection (1):
(a) the CEO must, by written notice to the holder of the broker’s
licence, notify the holder of the conditions; and
(b) the conditions cannot take effect before:
(i) the end of 30 days after the giving of the notice; or
(ii) if the CEO considers that it is necessary for the
conditions to take effect earlier—the end of a shorter
period specified in the notice.
183CGB The CEO may vary the conditions to which a broker’s
licence is subject
(1) The CEO may, by written notice to the holder of a broker’s licence,
vary:
(a) the conditions specified in the broker’s licence under
section 183CG; or
(b) the conditions imposed under section 183CGA to which the
licence is subject.
(2) A variation under subsection (1) cannot take effect before:
(a) the end of 30 days after the giving of the notice under that
subsection; or
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Section 183CGC
Customs Act 1901 575
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(b) if the CEO considers that it is necessary for the variation to
take effect earlier—the end of a shorter period specified in
the notice given under that subsection.
(3) This section does not limit subsection 183CG(7).
183CGC Breach of conditions of a broker’s licence
(1) The holder of a broker’s licence must not breach a condition to
which the licence is subject under section 183CG or 183CGA
(including a condition varied under subsection 183CG(7) or
section 183CGB).
Penalty: 60 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
183CH Duration of licence
(1) A broker’s licence:
(a) comes into force on a date specified in the licence or, if no
date is so specified, the date on which it is granted; and
(b) subject to this Part, remains in force until the end of the
licence expiry day next following the grant of the licence but
may be renewed in accordance with section 183CJ.
(1A) For the purposes of this section:
(a) the first licence expiry day is 31 December 2000; and
(b) the next licence expiry day is 30 June 2003; and
(c) later licence expiry days occur at intervals of 3 years after the
last licence expiry day.
(2) A licence granted to a natural person ceases to have effect on the
death of that person.
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Part XI Agents and customs brokers
Division 3 Licensing of customs brokers
Section 183CJ
576 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
183CJ Renewal of licence
(1) Where a customs broker, within 2 months before the date on which
his or her broker’s licence is due to expire, applies in writing to the
CEO, or to a Regional Director for a State or Territory, for the
renewal of the licence:
(a) if the application is made to the CEO—the CEO or the
Regional Director to whom the CEO refers the application;
or
(b) if the application is made to a Regional Director—the CEO
or that Regional Director;
shall, by writing, renew the licence unless:
(c) the CEO has given an order under paragraph 183CS(1)(d) in
relation to the licence; or
(d) the customs broker is, because of section 183CK, not entitled
to hold a broker’s licence.
(2) A renewal of a licence shall not take effect if, on or before the date
on which the licence would, apart from the renewal, expire, the
licence is revoked.
(3) Where the licence held by a customs broker has been suspended,
subsection (1) applies as if the licence had not been suspended, but
the renewal of the licence does not have any force or effect until
the licence ceases to be suspended.
(5) Subject to this Part, a licence that has been renewed continues in
force until the first licence expiry day (as defined in
section 183CH) after the day on which the licence would have
expired apart from the renewal, but may be further renewed.
Note: Additional conditions may be imposed on the licence under
section 183CGA, and the conditions to which the licence is subject
may be varied under subsection 183CG(7) or section 183CGB.
183CK Security
(1) The CEO may, by notice in writing served on a person making an
application for a broker’s licence or a person who holds a broker’s
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Section 183CK
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licence, require that person to give, within the time specified in the
notice, security in an amount determined by the CEO, not being an
amount exceeding the amount prescribed in respect of the
prescribed class of applicants or customs brokers to which the
person belongs, by bond, guarantee or cash deposit, or by any or all
of those methods, for compliance by him or her with the Customs
Acts, for compliance with the conditions or requirements to which
the importation or exportation of goods is subject and generally for
the protection of the revenue and that person is not entitled to be
granted or to hold a broker’s licence, as the case may be, unless he
or she gives security accordingly.
(2) Where the amount of the security in force in respect of a customs
broker is less than the amount prescribed in respect of the
prescribed class of customs brokers to which the customs broker
belongs, the CEO may, by notice in writing to the customs broker,
require the customs broker to give, within such period as is
specified in the notice, a fresh security in lieu of the security in
force under subsection (1) in an amount specified in the notice,
being an amount not exceeding the amount so prescribed, and, if
the customs broker fails to comply with the notice, the customs
broker shall not be entitled to hold a broker’s licence.
(3) Where, by virtue of subsection (1), an applicant for a broker’s
licence is not entitled to be granted the licence, the CEO may
refuse to grant the licence to the applicant.
(4) Where, by virtue of subsection (1) or (2), a customs broker is not
entitled to hold a broker’s licence, the CEO may cancel the
broker’s licence held by the customs broker.
(5) Regulations made for the purposes of this section may prescribe
different amounts in respect of different classes of applicants or
customs brokers and, without limiting the generality of the
foregoing, may prescribe different amounts in respect of applicants
who are natural persons and applicants that are partnerships or
companies and in respect of customs brokers who are natural
persons and corporate customs brokers.
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Part XI Agents and customs brokers
Division 3 Licensing of customs brokers
Section 183CL
578 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
183CL Fees
(1) Such fees (if any) as are prescribed are payable in respect of
broker’s licences.
(2) Regulations made for the purposes of this section may prescribe:
(a) different fees in respect of different classes of customs
brokers and, without limiting the generality of the foregoing,
may prescribe different fees in respect of customs brokers
who are natural persons and corporate customs brokers; and
(b) the time within which fees payable under this section are to
be paid.
(2A) The regulations may prescribe fees for broker’s licences by
reference to the period for which the licences are to remain in force
under paragraph 183CH(1)(b). This does not limit the ways in
which the regulations may prescribe fees for broker’s licences.
(3) Fees prescribed under subsection (1) may include an amount
calculated with regard to the cost of the establishment,
administration and operation of the Committee.
183CM Nominees
For the purposes of this Part, a person shall be taken to be a
nominee of a customs broker from the time when the name of the
nominee is endorsed, in pursuance of paragraph 183CE(1)(b) or of
section 183CF, on the licence of the customs broker until the
nominee dies or until the CEO deletes the name of the nominee
from that licence under section 183CP, whichever occurs first.
183CN Removal of nominee
(1) The CEO shall delete the name of a nominee of a customs broker
from the broker’s licence of that customs broker if:
(a) the nominee dies; or
(b) the nominee ceases to hold a broker’s licence; or
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Section 183CP
Customs Act 1901 579
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(c) the nominee ceases to act as nominee of the customs broker;
or
(d) the nominee requests the CEO, in writing, to delete his or her
name from the licence; or
(e) the name of the nominee is found to have been endorsed on
the licence in circumstances where the endorsement should
not have been made.
(2) Where the deletion of the name of a nominee from a licence of a
customs broker is required under subsection (1), the customs
broker shall forthwith deliver the licence to the CEO for the
purpose of having the deletion effected.
183CP Notice to nominate new nominee
If the broker’s licence of a customs agent ceases to comply with
subsection 183C(2), the CEO may, by notice in writing served on
the customs broker, require the customs broker to apply within
such period as is specified in the notice, for such variation of the
endorsements on the licence as would result in the licence
complying with that subsection.
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Part XI Agents and customs brokers
Division 4 Suspension, revocation and non-renewal of licences
Section 183CQ
580 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 4—Suspension, revocation and non-renewal of
licences
183CQ Investigation of matters relating to a broker’s licence
(1) The CEO may give notice in accordance with this section to a
customs broker if the CEO has reasonable grounds to believe that:
(a) the customs broker has been convicted of a prescribed
offence; or
(b) the customs broker, being a natural person, is an
undischarged bankrupt; or
(ba) the customs broker, being a natural person, has been refused
a transport security identification card, or has had such a card
suspended or cancelled, within the 10 years immediately
preceding the giving of the notice; or
(c) the customs broker, being a company, is in liquidation; or
(d) the customs broker has ceased to perform the duties of a
customs broker in a satisfactory and responsible manner; or
(e) the customs broker is guilty of conduct that is an abuse of the
rights and privileges arising from his or her licence; or
(f) the customs broker has not, within 28 days after the day
prescribed for the payment of any fees, paid those fees; or
(g) the customs broker made a false or misleading statement in
the application for the licence; or
(h) the customs broker has not complied with a condition
imposed on the grant or renewal of the licence and, having
been served with a notice under subsection 183CG(8) in
relation to the non-compliance with that condition, the
customs broker has not, within the time specified in the
notice, complied with that condition; or
(j) the customs broker has not, within the time specified in a
notice under section 183CP, complied with that notice;
or it otherwise appears to the CEO to be necessary for the
protection of the revenue or otherwise in the public interest to give
the notice.
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Section 183CQ
Customs Act 1901 581
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(2) Without limiting the generality of paragraph (1)(d), a customs
broker shall be taken, for the purposes of that paragraph, to have
ceased to perform the duties of a customs broker in a satisfactory
and responsible manner if the documents prepared by the customs
broker for the purposes of this Act contain errors that are
unreasonable having regard to the nature or frequency of those
errors.
(3) Notice in accordance with this section to a customs broker shall be
in writing and shall be served, either personally or by post, on the
customs broker.
(4) A notice in accordance with this section to a customs broker shall
state:
(a) the grounds on which the notice is given;
(b) that the person who gave the notice intends forthwith to refer
to the Committee, for investigation and report to the CEO,
the question whether the CEO should take action in relation
to the licence under subsection 183CS(1);
(c) the powers that the CEO may exercise in relation to a licence
under subsection 183CS(1); and
(d) the rights of the customs broker under sections 183J and
183S to take part in the proceedings before the Committee.
(5) Where the CEO, or a Regional Director for a State or Territory,
gives notice in accordance with this section to a customs broker,
the CEO or Regional Director shall refer the question whether the
CEO should take action in relation to the licence under
subsection 183CS(1) to the Committee, for investigation and report
to the CEO.
(6) Where the CEO refers a question to the Committee under
subsection (5), the CEO shall give particulars to the Committee of
all the information in his or her possession that is relevant to the
question so referred.
(7) Where a question is referred to the Committee under
subsection (5), the Committee shall, as soon as practicable, conduct
an investigation and make a report on the question to the CEO.
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Part XI Agents and customs brokers
Division 4 Suspension, revocation and non-renewal of licences
Section 183CR
582 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
183CR Interim suspension by CEO
(1) Where the CEO gives notice in accordance with section 183CQ to
a customs broker, the CEO may, if the CEO considers it necessary
for the protection of the revenue or otherwise in the public interest
to do so, suspend the licence of the customs broker pending the
investigation and report of the Committee.
(2) The CEO may suspend the broker’s licence of a customs broker in
pursuance of subsection (1) by:
(a) including in the notice to the customs broker in accordance
with section 183CQ a statement to the effect that the licence
is suspended under that subsection; or
(b) giving further notice in writing to the customs broker to the
effect that the licence is suspended under that subsection.
(3) A suspension of a licence by the CEO, or by a Regional Director
for a State or Territory, under subsection (1) has effect until the
suspension is revoked by the CEO, or by a Regional Director for a
State or Territory, or the CEO has dealt with the matter in
accordance with section 183CS, whichever first occurs.
(4) Where a broker’s licence is suspended under this section, the CEO
may at any time revoke the suspension.
183CS Powers of CEO
(1) Where the CEO, after considering a report under
subsection 183CQ(7) in relation to a broker’s licence, is:
(a) satisfied in relation to the licence as to any of the matters
mentioned in paragraphs (a) to (j) (inclusive) of
subsection 183CQ(1); or
(b) satisfied on any other grounds that it is necessary to do so for
the protection of the revenue or for the purpose of ensuring
compliance with the Customs Acts;
he or she may, by notice to the customs broker:
(c) cancel the licence; or
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Section 183CT
Customs Act 1901 583
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(d) if the licence is about to expire—order that the licence not be
renewed; or
(e) reprimand the customs broker; or
(f) in a case where the licence is not already suspended—
suspend the licence for a period specified in the notice; or
(g) in a case where the licence is already suspended—further
suspend the licence for a period specified in the notice.
(2) Where the CEO, after considering a report under
subsection 183CQ(7) in relation to a broker’s licence, decides not
to take any further action in the matter, he or she shall, by notice in
writing to the customs broker, inform the customs broker
accordingly, and, if the licence of the customs broker is suspended,
he or she shall revoke the suspension.
(3) A notice under subsection (1) shall:
(a) be in writing; and
(b) be served, either personally or by post, on the holder of the
licence.
(4) The period for which the CEO may suspend or further suspend a
licence under subsection (1) may be a period expiring after the date
on which the licence, if not renewed, would expire.
(5) Where the CEO orders under paragraph (1)(d) that a licence not be
renewed, he or she shall notify the appropriate Collector
accordingly.
183CT Effect of suspension
(1) During a period in which a broker’s licence held by a natural
person is suspended under this Division:
(a) the person shall not act as a customs broker;
(b) the person shall not act as a nominee of a customs broker;
and
(c) a nominee of the person shall not act as such a nominee.
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Division 4 Suspension, revocation and non-renewal of licences
Section 183CU
584 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(2) During a period in which a broker’s licence held by a corporate
customs broker is suspended under this Division:
(a) the corporate customs agent shall not act as a customs broker;
and
(b) a nominee of the corporate customs broker shall not act as
such a nominee.
183CU Service of notices
For the purposes of the application of section 29 of the Acts
Interpretation Act 1901 to the service by post of a notice under this
Division on a person who holds or held a broker’s licence, such a
notice posted as a letter addressed to that person at the last address
of that person known to the sender shall be deemed to be properly
addressed.
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Section 183D
Customs Act 1901 585
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
Division 5—National Customs Brokers Licensing Advisory
Committee
183D National Customs Brokers Licensing Advisory Committee
(1) The National Customs Agents Licensing Advisory Committee in
existence immediately before the commencement of this
subsection continues in existence as the National Customs Brokers
Licensing Advisory Committee.
(2) The functions of the Committee are:
(a) to investigate and report on applications referred to it by the
CEO, or a Regional Director for a State or Territory, under
section 183CB;
(b) to investigate and report on questions referred to it by the
CEO, or a Regional Director for a State or Territory, under
section 183CQ;
(c) to advise the CEO in relation to the approval of courses of
study under section 183CC; and
(d) where the CEO requests the Committee to advise him or her
on the standards that customs brokers should meet in the
performance of their duties and obligations as customs
brokers—to advise the CEO accordingly.
183DA Constitution of Committee
(1) The Committee shall consist of the following members:
(a) the Chair;
(b) a member to represent customs brokers;
(c) a member to represent the Commonwealth.
(2) The Chair shall be a person who:
(a) is or has been a Stipendiary, Police, Special or Resident
Magistrate of a State or Territory; or
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Section 183DB
586 Customs Act 1901
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(b) in the opinion of the CEO, possesses special knowledge or
skill in relation to matters that the Committee is to advise or
report on.
(3) A member referred to in paragraph (1)(a) or (b) shall be appointed
by the CEO for a period not exceeding 2 years but is eligible for
re-appointment.
(4) The member referred to in paragraph (1)(b) shall be appointed on
the nomination of an organization that, in the opinion of the CEO,
represents customs brokers.
(5) The member referred to in paragraph (1)(c) shall be the person for
the time being holding, or performing the duties of, the office in
the Department that the CEO specifies, in writing signed by him or
her, to be the office for the purposes of this subsection.
(6) The appointment of a member is not invalidated, and shall not be
called in question, by reason of a deficiency or irregularity in, or in
connection with, his or her nomination or appointment.
183DB Remuneration and allowances
(1) A member referred to in paragraph 183DA(1)(a) or (b) shall be
paid such remuneration as is determined by the Remuneration
Tribunal, but if no determination of that remuneration by the
Tribunal is in operation, he or she shall be paid such remuneration
as is prescribed.
(2) A member referred to in paragraph 183DA(1)(a) or (b) shall be
paid such allowances as are prescribed.
(3) This section has effect subject to the Remuneration Tribunal Act
1973.
183DC Acting Chair
(1) Subject to subsection (2), the CEO may appoint a person to act as
Chair:
(a) during a vacancy in the office of Chair; or
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Section 183DD
Customs Act 1901 587
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(b) during any period, or during all periods, when the Chair is
absent from duty or from Australia or is for any other reason,
unable to perform the functions of his or her office.
(2) A person shall not be appointed to act as Chair unless he or she is
qualified, in accordance with subsection 183DA(2), to be
appointed as Chair.
(3) A person appointed to act as Chair shall be paid such fees,
allowances and expenses as the CEO determines.
183DD Deputy member
(1) The CEO may appoint a person, on the nomination of an
organization referred to in subsection 183DA(4), to be the deputy
of the member referred to in paragraph 183DA(1)(b) during the
pleasure of the CEO and the person so appointed shall, in the event
of the absence of the member from a meeting of the Committee, be
entitled to attend that meeting and, when so attending, shall be
deemed to be a member of the Committee.
(2) Where the CEO specifies an office in the Department for the
purposes of this subsection, the person for the time being holding,
or performing the duties of, that office shall be the deputy of the
member referred to in paragraph 183DA(1)(c) and that person
shall, in the event of the absence of that member from a meeting of
the Committee, be entitled to attend that meeting and, when so
attending, shall be deemed to be a member of the Committee.
(3) A deputy of the member referred to in paragraph 183DA(1)(b)
shall be paid such fees, allowances and expenses as the CEO
determines.
183E Procedure of Committees
The regulations may make provision for and in relation to the
procedure of the Committee.
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Section 183F
588 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
183F Evidence
The Committee is not bound by legal rules of evidence but may
inform itself on a matter referred to it under this Part in such
manner as it thinks fit.
183G Proceedings in private
The proceedings of the Committee shall be held in private.
183H Determination of questions before a Committee
All questions before the Committee shall be decided according to
the opinion of the majority of its members.
183J Customs broker affected by investigations to be given notice
(1) Where an application is referred to the Committee under
section 183CB or a question is referred to the Committee under
section 183CQ, the Chair of the Committee shall cause a notice in
writing of the reference of the application or question to the
Committee, and of the time and place at which the Committee
intends to hold an inquiry into the application or question, to be
served on the person making the application or holding the licence
to which the question relates, as the case may be, at least ten days
before the date of the inquiry.
(2) Subject to subsection (3), the Committee shall afford the person on
whom a notice has been served in pursuance of subsection (1) an
opportunity of examining witnesses, of giving evidence and calling
witnesses on his or her behalf and of addressing the Committee.
(3) Where the person on whom notice has been served in pursuance of
subsection (1) fails to attend at the time and place specified in the
notice, the Committee may, unless it is satisfied that the person is
prevented by illness or other unavoidable cause from so attending,
proceed to hold the inquiry in his or her absence.
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Section 183K
Customs Act 1901 589
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(4) Where an application is referred to the Committee under
section 183CB or a question is referred to the Committee under
section 183CQ, the Chair of the Committee may cause a notice in
writing of the reference of the application or question to the
Committee, and of the time and place at which the Committee
intends to hold an inquiry into the application or question, to be
served on such other persons who, in the opinion of the Chair, have
a special interest in, or are specially affected by, the inquiry.
183K Summoning of witnesses
(1) The Chair of the Committee may, by writing under his or her hand,
summon a person to attend before the Committee at a time and
place specified in the summons and then and there to give evidence
and to produce any books, documents and writings in the person’s
custody or control which the person is required by the summons to
produce.
(2) A person who has been summoned to attend before the Committee
as a witness shall appear and report himself or herself from day to
day, unless excused by the Committee.
(3) The Committee may inspect books, documents or writings before
it, and may retain them for such reasonable period as it thinks fit,
and may make copies of such portions of them as are relevant to
the inquiry.
183L Service of notices and summonses
A notice or summons under this Part shall be served by delivering
it personally to the person to be served or by sending it by prepaid
registered letter addressed to the person at his or her last known
place of abode or business or by leaving it:
(a) at his or her last known place of abode with some person
apparently an inmate of that place and apparently not less
than 16 years of age; or
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Section 183N
590 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(b) at his or her last known place of business with some person
apparently employed at that place and apparently not less
than 16 years of age.
183N Committee may examine upon oath or affirmation
(1) The Committee may examine on oath a person appearing as a
witness before the Committee, whether the witness has been
summoned or appears without being summoned, and for that
purpose a member of the Committee may administer an oath to a
witness.
(2) Where a witness conscientiously objects to take an oath, the
witness may make an affirmation that he or she conscientiously
objects to take an oath and that he or she will state the truth, the
whole truth and nothing but the truth to all questions that are asked
of him or her.
(3) An affirmation so made is of the same force and effect, and entails
the same liabilities, as an oath.
183P Offences by witness
(1) A person summoned to attend before the Committee as a witness
shall not:
(a) fail to attend, after payment or tender to him or her of a
reasonable sum for his or her expenses of attendance; or
(b) refuse to be sworn or to make an affirmation as a witness, or
to answer any question when required to do so by a member
of the Committee; or
(c) refuse or fail to produce a book or document which he or she
was required by the summons to produce.
Penalty: 10 penalty units.
(2) Paragraphs (1)(a) and (c) do not apply if the person has reasonable
cause for the failure or refusal.
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Section 183Q
Customs Act 1901 591
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183Q Statements by witness
A person is not excused from answering a question or producing a
book or document when required to do so under section 183P on
the ground that the answer to the question, or the production of the
book or document, might tend to incriminate the person or make
him or her liable to a penalty, but the person’s answer to any such
question is not admissible in evidence against him or her in
proceedings other than proceedings for:
(a) an offence against paragraph 183P(b) or (c); or
(b) an offence in connection with the making by him or her of a
statement in an examination before the Committee under
section 183N.
183R Witness fees
(1) A person who attends in obedience to a summons to attend as a
witness before the Committee is entitled to be paid witness fees
and travelling allowance according to the scale of fees and
allowances payable to witnesses in the Supreme Court of the State
or Territory in which he or she is required to attend or, in special
circumstances, such fees and allowances as the Chair of the
Committee directs (less any amount previously paid to the person
for his or her expenses of attendance).
(2) The fees and allowances are payable:
(a) in the case of a witness summoned at the request of the
customs broker to whom the inquiry relates—by that customs
broker; and
(b) in any other case—by the Commonwealth.
183S Representation by counsel etc.
(1) In an inquiry before the Committee, the customs broker to whom
the inquiry relates and the CEO are each entitled to be represented
by a barrister or solicitor or, with the approval of the Committee,
by some other person.
ComLaw Authoritative Act C2015C00153
Part XI Agents and customs brokers
Division 5 National Customs Brokers Licensing Advisory Committee
Section 183T
592 Customs Act 1901
Compilation No. 129 Compilation date: 25/3/15 Registered: 10/4/15
(2) A barrister, solicitor or other person appearing before the
Committee may examine or cross-examine witnesses and address
the Committee.
183T Protection of members
(1) An action or proceeding, civil or criminal, does not lie against a
member of the Committee for or in respect of an act or thing done,
or report made, in good faith by the member of the Committee in
his or her capacity as a member.
(2) An act or thing shall be deemed to have been done in good faith if
the member or Committee by whom the act or thing was done was
not actuated by ill-will to the person affected or by any other
improper motive.
183U Protection of barristers, witnesses etc.
(1) A barrister, solicitor or other person appearing before the
Committee has the same protection and immunity as a barrister has
in appearing for a party in proceedings in the High Court.
(2) A witness summoned to attend or appearing before the Committee
has the same protection as a witness in proceedings in the High
Court.
ComLaw Authoritative Act C2015C00153