Authorised Version C2019C00090 registered 02/03/2019
Customs Act 1901
No. 6, 1901
Compilation No. 154
Compilation date: 2 March 2019
Includes amendments up to: Act No. 3, 2019
Registered: 2 March 2019
This compilation is in 4 volumes
Volume 1: sections 1–183U
Volume 2: sections 183UA–269SK
Volume 3: sections 269SM–279
Schedule
Volume 4: Endnotes
Each volume has its own contents
Prepared by the Office of Parliamentary Counsel, Canberra
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 2 March 2019 (the compilation date).
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 the Legislation Register (www.legislation.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 the Legislation Register 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.
Editorial changes
For more information about any editorial changes made in this compilation, see
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 the Legislation
Register 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If a provision of the compiled law has been repealed in accordance with a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.
Authorised Version C2019C00090 registered 02/03/2019
Authorised Version C2019C00090 registered 02/03/2019
Contents
Part I—Introductory 1 1 Short title...........................................................................1
2 Commencement.................................................................1
4 Definitions.........................................................................1
4AAA Members of family ..........................................................29
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 ...................................................................32
5 Penalties at foot of sections or subsections......................32
5AA Application of the Criminal Code ...................................33
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, States and Northern Territory........................38
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 Flag..................................................................................41
15 Appointment of ports etc. ................................................41
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
28 Working days and hours etc. ...........................................45
Part III—Customs control examination and securities generally 47 30 Customs control of goods................................................47
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
i
Authorised Version C2019C00090 registered 02/03/2019
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 customs
control .............................................................................54
33A Resources installations subject to customs control ..........56
33B Sea installations subject to customs control ....................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 ..................................................58
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 ..............................................................64
44 General securities may be given ......................................65
45 Cancellation of securities ................................................65
46 New securities .................................................................66
47 Form of security ..............................................................66
48 Effect of 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
49C Obligations under this Part may be satisfied in
accordance with a trusted trader agreement.....................71
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
Division 2—The boarding of ships and aircraft 76
58 Ships and aircraft to enter ports or airports......................76
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
ii
Authorised Version C2019C00090 registered 02/03/2019
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 ..........................................................................84
62 Ships to come quickly to place of unlading.....................84
63 Ship or aircraft not to be moved without authority..........85
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 Department of particulars of cargo
reporters ..........................................................................95
64AAC Report to Department of persons engaged to
unload cargo ....................................................................96
64AB Cargo reports ...................................................................97
64ABAA Outturn reports ..............................................................101
64ABAB When outturn report is to be communicated to
Department ....................................................................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 under the Migration Act
1958...............................................................................110
64ACD Offence for failure to comply ........................................110
64ACE Communication of reports.............................................111
64ADAA Requirements for communicating to Department
electronically .................................................................111
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
64A Ships or aircraft arriving at certain places .....................115
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
iii
Authorised Version C2019C00090 registered 02/03/2019
65 Master or pilot of wrecked ship or aircraft to report......116
66 Goods derelict to be delivered to officer .......................117
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....................................122
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 Comptroller-General of Customs to allocate a
special identifying code for each special reporter..........130
67EM Cancellation of registration as special reporter..............130
Subdivision E—Registering re-mail reporters 132
67F Applying to be a re-mail reporter ..................................132
67G Registering re-mail reporters .........................................132
67H Fit and proper person test ..............................................133
67I Obligation of re-mail reporters to notify
Comptroller-General of Customs of certain matters......136
67J Varying etc. conditions of registration ..........................136
67K Cancelling the registration of a re-mail reporter............136
Division 4—The entry, unshipment, landing, and examination of
goods 138
Subdivision A—Preliminary 138
68 Entry of imported goods................................................138
68A Goods imported for transhipment..................................140
69 Like customable goods and excise-equivalent
goods .............................................................................140
70 Special clearance goods.................................................144
71 Information and grant of authority to deal with
goods not required to be entered....................................146
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
iv
Authorised Version C2019C00090 registered 02/03/2019
Subdivision AA—Information and grant of authority to deal with
Subdivision AA goods 147
71AAAA Meaning of Subdivision AA goods.................................147
71AAAB Report and grant of authority to deal with
Subdivision AA goods...................................................147
71AAAC Suspension of authority to deal with Subdivision
AA goods ......................................................................148
Subdivision AB—Information and grant of authority to deal with
specified low value goods 149
71AAAD Meaning of specified low value goods...........................149
71AAAE Regulations....................................................................149
71AAAF Making a self-assessed clearance declaration................150
71AAAG Collector’s response if a self-assessed clearance
declaration is communicated separately from a
cargo report ...................................................................150
71AAAH Collector’s response if a self-assessed clearance
declaration is communicated together with a cargo
report .............................................................................151
71AAAI Authority to deal with goods covered by a
self-assessed clearance declaration................................151
71AAAJ Contents of authority to deal with specified low
value goods....................................................................152
71AAAK No authority to deal with specified low value
goods while subject to a direction to hold or
further examine .............................................................152
71AAAL No authority to deal with specified low value
goods unless duty etc. paid............................................153
71AAAM Suspension of authority to deal with specified low
value goods....................................................................154
71AAAN Cancellation of authority to deal with specified
low value goods.............................................................155
71AAAO Officer may seek further information in relation to
self-assessed clearance declaration................................156
71AAAP Withdrawal of self-assessed clearance declarations ......158
71AAAQ Further self-assessed clearance declaration not to
be given while there is an existing self-assessed
clearance declaration .....................................................159
71AAAR Effect of withdrawal of a self-assessed clearance
declaration .....................................................................159
71AAAS Annotation of self-assessed clearance declaration
by Collector for certain purposes not to constitute
withdrawal.....................................................................160
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
v
Authorised Version C2019C00090 registered 02/03/2019
71AAAT Manner and effect of communicating self-assessed
clearance declarations to Department ............................160
Subdivision B—Import declarations 161
71A Making an import declaration .......................................161
71B Liability for import declaration processing charge ........163
71BA Warehoused goods declaration fee ................................164
71C Authority to deal with goods in respect of which
an import declaration has been made.............................165
71D Visual examination in presence of officer .....................169
71DA An officer may seek additional information ..................170
Subdivision D—Warehouse declarations 172
71DH Making a warehouse declaration ...................................172
71DI Liability for warehouse declaration processing
charge ............................................................................173
71DJ Authority to deal with goods in respect of which a
warehouse declaration has been made ...........................174
71DK Visual examination in presence of officer .....................177
71DL An officer may seek additional information ..................178
Subdivision E—General 180
71E Application for movement permission ..........................180
71F Withdrawal of import entries.........................................183
71G Goods not to be entered while an entry is
outstanding ....................................................................184
71H Effect of withdrawal ......................................................184
71J Annotation of import entry by Collector for certain
purposes not to constitute withdrawal ...........................185
71K Manner of communicating with Department by
document .......................................................................185
71L Manner and effect of communicating with
Department electronically .............................................186
71M Requirements for communicating to Department
electronically .................................................................186
72 Failure to make entries ..................................................187
73 Breaking bulk ................................................................188
74 Officer may give directions as to storage or
movement of certain goods ...........................................188
76 Goods landed at ship’s risk etc. .....................................189
77 Repacking on wharf.......................................................190
77AA Disclosure of information to cargo reporter or
owner of goods ..............................................................190
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
vi
Authorised Version C2019C00090 registered 02/03/2019
192Division 5—Detention of goods in the public interest
77EA Minister may order goods to be detained ......................192
77EB Notice to person whose goods are detained...................192
77EC Detention of goods by Collector....................................193
77ED Minister may authorise delivery of detained goods
into home consumption .................................................193
77EE Minister may authorise export of detained goods..........193
77EF When goods have been detained for 12 months ............194
Part IVA—Depots 77F Interpretation .................................................................196
77G Depot licences ...............................................................197
77H Application for a depot licence......................................198
77J Comptroller-General of Customs may require
applicant to supply further information .........................198
77K Requirements for grant of depot licence........................199
77L Granting of a depot licence............................................201
77LA Variation of places covered by depot licence ................202
77N Conditions of a depot licence—general.........................203
77P Conditions of a depot licence—imported goods............206
77Q Comptroller-General of Customs may impose
additional conditions to which a depot licence is
subject ...........................................................................207
77R Breach of conditions of depot licence ...........................208
77S Duration of depot licences.............................................208
77T Renewal of depot licences .............................................209
77U Licence charges .............................................................210
77V Notice of intended cancellation etc. of a depot
licence ...........................................................................210
77VA Depot must not be used if depot licence is
suspended etc.................................................................213
77VB Revocation of suspension of depot licences ..................215
77VC Cancellation of depot licences.......................................215
77W Refund of depot licence charge on cancellation of
a depot licence...............................................................216
77X Collector’s powers in relation to a place that is no
longer a depot ................................................................217
77Y Collector may give directions in relation to goods
subject to customs control .............................................218
77Z Licences cannot be transferred ......................................219
77ZA Service of notice............................................................220
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
196
vii
Authorised Version C2019C00090 registered 02/03/2019
221Part V—Warehouses 78 Interpretation .................................................................221
79 Warehouse licences .......................................................222
80 Applications for warehouse licences .............................222
80A Comptroller-General of Customs may require
applicant to supply further information .........................223
81 Requirements for grant of warehouse licence................223
81A Grant of a warehouse licence ........................................225
81B Variation of the place covered by a warehouse
licence ...........................................................................226
82 Conditions of warehouse licences .................................228
82A Comptroller-General of Customs may impose
additional conditions to which a warehouse licence
is subject........................................................................230
82B Comptroller-General of Customs may vary the
conditions to which a warehouse licence is subject.......230
82C Breach of conditions of a warehouse licence.................231
83 Duration of warehouse licence ......................................231
84 Renewal of warehouse licence ......................................233
85 Licence charges .............................................................234
85A Payment of warehouse licence charge ...........................234
86 Suspension of warehouse licences.................................235
87 Cancellation of warehouse licences...............................240
87A Refund of warehouse licence charge .............................242
88 Service of notices ..........................................................243
89 Death of licence holder..................................................243
90 Obligations of holders of warehouse licences ...............243
91 Access to warehouses ....................................................244
92 Repacking in warehouse................................................244
93 Regauging etc. of goods ................................................244
94 Goods not worth duty may be destroyed .......................245
95 Revaluation ...................................................................245
96 Arrears of warehouse charges........................................245
96A Outwards duty free shops ..............................................246
96B Inwards duty free shops.................................................250
97 Goods for public exhibition...........................................253
98 Goods blended or packaged in warehouse.....................253
99 Entry of warehoused goods ...........................................254
100 Entry of goods without warehousing with
permission of Collector .................................................255
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
viii
Authorised Version C2019C00090 registered 02/03/2019
101 Delivery of warehousing authority ................................256
102 Holder of licence to inform Collector of certain
matters ...........................................................................256
102A Notices to Department by holder of warehouse
licence ...........................................................................257
Part VAAA—Cargo terminals 258
Division 1—Preliminary 258
102B Definitions.....................................................................258
102BA Meaning of fit and proper person..................................259
Division 2—Obligations of cargo terminal operators 261
102C Notifying Department of cargo terminal .......................261
102CA Physical security of cargo terminal and goods ..............261
102CB Movement of signs at or near cargo terminal ................262
102CC Notification requirements relating to goods ..................262
102CD Unclaimed goods...........................................................263
102CE Record keeping requirements ........................................263
102CF Fit and proper person.....................................................264
102CG Adequate training of staff ..............................................264
102CH Complying with directions ............................................265
102CI Responsibility to provide facilities and assistance.........265
102CJ Comptroller-General of Customs may impose
additional obligations ....................................................265
102CK Offence—failure to comply with obligations or
requirements ..................................................................265
Division 3—Obligations of cargo handlers 267
102D Certain provisions of Division 2 apply..........................267
102DA Unpacking of goods in containers at cargo
terminal .........................................................................267
102DB Facilitating transhipment or export of goods.................267
102DC Using establishment identification when
communicating with Department ..................................267
102DD Comptroller-General of Customs may impose
additional obligations ....................................................268
102DE Offence—failure to comply with obligations or
requirements ..................................................................268
Division 4—Powers of authorised officers 269
102E General powers..............................................................269
102EA Power to make requests .................................................270
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
ix
Authorised Version C2019C00090 registered 02/03/2019
102EB Power to give directions ................................................270
Division 5—Directions to cargo terminal operators or cargo
handlers 272
102F Directions to cargo terminal operators or cargo
handlers etc....................................................................272
102FA Offence—failure to comply with direction....................273
Part VA—Special provisions relating to beverages 274 103 Interpretation .................................................................274
104 Customable beverage imported in bulk must be
entered for warehousing ................................................274
105 Certain customable beverage not to be entered for
home consumption in bulk containers without
approval of Comptroller-General of Customs ...............274
105A Delivery from customs control of brandy, whisky
or rum............................................................................275
Part VAA—Special provisions relating to excise-equivalent
goods 276 105B Extinguishment of duty on excise-equivalent
goods .............................................................................276
105C Returns ..........................................................................277
105D GST matters ..................................................................279
105E Use of excise-equivalent goods in the manufacture
of excisable goods to occur at a dual-licensed
place ..............................................................................280
Part VB—Information about persons departing Australia 281
Division 1—Reports on departing persons 281
Subdivision A—Reports on departing persons 281
106A Ships and aircraft to which this Subdivision
applies ...........................................................................281
106B Report 48 hours before ship or aircraft is due to
depart.............................................................................281
106C Report 4 hours before ship or aircraft is due to
depart.............................................................................282
106D Report just before ship or aircraft departs .....................283
Subdivision B—Reports on matters in approved statement 284
106E Ships and aircraft to which this Subdivision
applies ...........................................................................284
106F Reports on matters in approved statement .....................284
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
x
Authorised Version C2019C00090 registered 02/03/2019
Subdivision C—How reports under this Division are to be made 284
106G Reports to be made electronically .................................284
106H Reports to be made by document if approved
electronic system or other approved format or
method unavailable........................................................285
106I Comptroller-General of Customs may approve
different statements or forms.........................................286
Division 2—Questions about departing persons 287
106J Officers may question operators about departing
persons ..........................................................................287
Part VI—The exportation of goods 288
Division 1AAA—Preliminary 288
107 Obligations under this Part may be satisfied in
accordance with a trusted trader agreement...................288
Division 1—Prohibited exports 289
112 Prohibited exports .........................................................289
112A Certain controlled substances taken to be
prohibited exports..........................................................291
112B Invalidation of licence, permission etc. for false or
misleading information..................................................292
Division 1AA—Export of goods for a military end-use 293
112BA Notice prohibiting export ..............................................293
112BB How notices are to be given ..........................................295
112BC Statement to Parliament.................................................295
Division 1A—Directions in relation to goods for export etc. that
are subject to customs control 296
112C Collector may give directions in relation to goods
for export etc. that are subject to customs control .........296
112D Compliance with a direction given under
section 112C..................................................................296
Division 2—Entry and clearance of goods for export 298
Subdivision A—Preliminary 298
113 Entry of goods for export ..............................................298
113AA How an entry of goods for export is made.....................299
Subdivision B—Export declarations 300
114 Making an export declaration ........................................300
114A An officer may seek additional information ..................301
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
xi
Authorised Version C2019C00090 registered 02/03/2019
306
114B Confirming exporters ....................................................303
Subdivision D—General
114C Authority to deal with goods entered for export ............306
114CA Suspension of an authority to deal with goods
entered for export in order to verify particulars of
the goods .......................................................................308
114CB Revocation of the suspension of an authority to
deal ................................................................................309
114CC An officer may seek additional information if an
authority to deal has been suspended.............................310
114D Goods to be dealt with in accordance with export
entry ..............................................................................312
114E Sending goods to a wharf or airport for export..............313
114F Notices to Department by person who receives
goods at a wharf or airport for export ............................314
115 Goods not to be taken on board without authority
to deal............................................................................314
116 What happens when goods entered for export by
an export declaration are not dealt with in
accordance with the export entry...................................315
117 Security .........................................................................316
117AA Consolidation of certain goods for export can only
occur at a prescribed place ............................................316
117A Submanifests to be communicated to Department.........317
118 Certificate of Clearance.................................................318
118A Requirements for granting a Certificate of
Clearance in respect of certain ships or aircraft .............319
119 Communication of outward manifest to
Department ....................................................................320
119AA Application for permission to move, alter or
interfere with goods for export ......................................321
119AB Application for permission to move, alter or
interfere with goods that are no longer for export .........323
119AC Dealing with an application for a permission to
move etc. goods that are no longer for export ...............323
119A Withdrawal of entries, submanifests and manifests.......324
119B Effect of withdrawal ......................................................325
119C Change of electronic entries and change of
submanifests and manifests treated as withdrawals .......325
119D Notification of export entries, submanifests,
manifests, withdrawals and applications .......................326
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
xii
Authorised Version C2019C00090 registered 02/03/2019
119E Requirements for communicating to Department
electronically .................................................................326
120 Shipment of goods.........................................................326
122 Time of clearance ..........................................................327
Division 3A—Examining goods for export that are not yet
subject to customs control 328
122F Object of Division .........................................................328
122G Occupier of premises.....................................................328
122H Consent required to enter premises and examine
goods for export ............................................................328
122J Officer must leave premises if consent withdrawn........329
122K Power to search premises for export goods ...................329
122L Power to examine export goods.....................................330
122M Power to examine documents relating to export
goods .............................................................................330
122N Power to question occupier about export goods ............330
122P Power to bring equipment to the premises.....................330
122Q Compensation................................................................330
122R Powers in this Division are additional to other
powers ...........................................................................331
Division 4—Exportation procedures after Certificate of
Clearance issued 332
123 Ship to bring to and aircraft to stop at boarding
stations ..........................................................................332
124 Master or pilot to account for missing goods ................332
125 Goods exported to be landed at proper destination........333
126 Certificate of landing.....................................................333
Division 4A—Exportation of goods to Singapore 334
126AAA Definitions.....................................................................334
126AA Declaration concerning exports to Singapore ................334
126AB Record keeping obligations ...........................................334
126AC Power to require records................................................335
126AD Power to ask questions ..................................................335
Division 4B—Exportation of textile and clothing goods to the US 336
126AE Authorised officer may request records or ask
questions........................................................................336
Division 4C—Exportation of goods to Thailand 338
126AF Definitions.....................................................................338
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
xiii
Authorised Version C2019C00090 registered 02/03/2019
126AG Record keeping obligations ...........................................338
126AH Power to require records................................................338
126AI Power to ask questions ..................................................339
Division 4D—Exportation of goods to New Zealand 340
126AJA Definitions.....................................................................340
126AJB Record keeping obligations ...........................................340
126AJC Power to require records................................................341
126AJD Power to ask questions ..................................................341
Division 4E—Exportation of goods to Chile 342
126AKA Definitions.....................................................................342
126AKB Record keeping obligations ...........................................342
126AKC Power to require records................................................342
126AKD Power to ask questions ..................................................343
Division 4EB—Exportation of goods to Parties to the
Comprehensive and Progressive Agreement for
Trans-Pacific Partnership 344
126AKI Definitions.....................................................................344
126AKJ Record keeping obligations ...........................................345
126AKK Power to require records................................................345
126AKL Power to ask questions ..................................................346
Division 4F—Exportation of goods to Malaysia 347
126ALA Definitions.....................................................................347
126ALB Record keeping obligations ...........................................347
126ALC Power to require records................................................347
126ALD Power to ask questions ..................................................348
Division 4G—Exportation of goods to Korea 349
126AMA Definitions.....................................................................349
126AMB Record keeping obligations ...........................................349
126AMC Power to require records................................................349
126AMD Power to ask questions ..................................................350
Division 4H—Exportation of goods to Japan 351
126ANA Definitions.....................................................................351
126ANB Record keeping obligations ...........................................351
126ANC Power to require records................................................351
126AND Power to ask questions ..................................................352
Division 4J—Exportation of goods to China 353
126AOA Definitions.....................................................................353
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
xiv
Authorised Version C2019C00090 registered 02/03/2019
126AOB Record keeping obligations ...........................................354
126AOC Power to require records................................................354
126AOD Power to ask questions ..................................................355
Division 5—Miscellaneous 356
126A Export of installations ...................................................356
126B Export of goods from installations ................................356
126C Size of exporting vessel.................................................356
Part VIA—Electronic communications 358 126D Comptroller-General of Customs to maintain
information systems ......................................................358
126DA Communications standards and operation .....................358
126DB Authentication of certain electronic
communications ............................................................358
126DC Records of certain electronic communications ..............359
126DD Authentication, records and Electronic
Transactions Act 1999...................................................360
126E Communication to Department when information
system is temporarily inoperative..................................360
126F Payment when information system is temporarily
inoperative.....................................................................361
126G Meaning of temporarily inoperative..............................361
126H Comptroller-General of Customs may arrange for
use of computer programs to make decisions etc. .........362
Part VII—Ships’ stores and aircraft’s stores 363 127 Use of ships’ and aircraft’s stores..................................363
128 Unshipment of ships’ and aircraft’s stores ....................364
129 Ships’ and aircraft’s stores not to be taken on
board without approval..................................................364
130 Ship’s and aircraft’s stores exempt from duty ...............366
130A Entry not required for ship’s or aircraft’s stores ............366
130B Payment of duty on ship’s or aircraft’s stores ...............366
130C Interpretation .................................................................367
Part VIII—The duties 369
Division 1—The payment and computation of duties generally 369
131A Fish caught by Australian ships.....................................369
131AA Special provisions for goods taken to Joint
Petroleum Development Area .......................................369
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
xv
Authorised Version C2019C00090 registered 02/03/2019
131B Liability of Commonwealth authorities to pay
duties of Customs ..........................................................370
132 Rate of import duty .......................................................370
132AA When import duty must be paid ....................................371
132A Prepayment of duty .......................................................372
132B Declared period quotas—effect on rates of import
duty................................................................................373
132C Revocation and variation of quota orders ......................375
132D Service of quota orders etc. ...........................................376
133 Export duties .................................................................376
134 Weights and measures ...................................................377
135 Proportion......................................................................377
136 Manner of fixing duty....................................................377
137 Manner of determining volumes of, and fixing
duty on, beer..................................................................377
142 Measurement for duty ...................................................379
145 Value of goods sold.......................................................380
148 Derelict goods dutiable..................................................380
149 Duty on goods in report of cargo that are not
produced or landed ........................................................380
150 Samples .........................................................................380
152 Alterations to agreements where duty altered................380
Division 1AA—Calculation of duty on certain alcoholic
beverages 382
153AA Meaning of alcoholic beverage .....................................382
153AB Customs duty to be paid according to labelled
alcoholic strength of prescribed alcoholic
beverages.......................................................................382
153AC Rules for working out strength of prescribed
alcoholic beverages .......................................................383
153AD Obscuration ...................................................................384
Division 1A—Rules of origin of preference claim goods 385
153A Purpose of Division .......................................................385
153B Definitions.....................................................................385
153C Total expenditure of factory on materials......................387
153D Allowable expenditure of factory on materials..............388
153E Calculation of the cost of materials received at a
factory ...........................................................................391
153F Allowable expenditure of factory on labour ..................393
153G Allowable expenditure of factory on overheads ............394
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
xvi
Authorised Version C2019C00090 registered 02/03/2019
153H Unmanufactured goods..................................................394
153L Manufactured goods originating in Papua New
Guinea or a Forum Island Country ................................394
153LA Modification of section 153L in special
circumstances ................................................................395
153M Manufactured goods originating in a particular
Developing Country ......................................................397
153N Manufactured goods originating in a Developing
Country but not in any particular Developing
Country..........................................................................397
153NA Manufactured goods originating in a Least
Developed Country........................................................397
153P Manufactured goods originating in Canada...................398
153Q Manufactured goods originating in a country that
is not a preference country ............................................399
153R Are goods commercially manufactured in
Australia? ......................................................................400
153S Rule against double counting ........................................401
Division 1B—Rules of origin of goods claimed to be the produce
or manufacture of Singapore 402
Subdivision A—Preliminary 402
153U Purpose of this Division ................................................402
153UA Definitions.....................................................................402
153UB Rule against double counting ........................................404
153UC Comptroller-General of Customs may determine
cost of certain input, material etc...................................405
Subdivision B—Rules of origin of goods claimed to be the produce
or manufacture of Singapore 405
153V Goods claimed to be the produce or manufacture
of Singapore ..................................................................405
153VA Goods wholly manufactured in Singapore.....................406
153VB Goods partly manufactured in Singapore ......................406
153VC Reduction of the required percentage of allowable
cost to manufacture in unforeseen circumstances..........408
153VD Changing the required percentage of allowable
cost to manufacture in exceptional circumstances .........410
153VE Certificate of Origin requirements.................................411
153VF Consignment requirements ............................................412
Subdivision C—Allowable cost to manufacture 412
153W Allowable cost to manufacture ......................................412
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
xvii
Authorised Version C2019C00090 registered 02/03/2019
153WA Allowable expenditure by principal manufacturer
on materials ...................................................................412
153WB Allowable expenditure by principal manufacturer
on labour........................................................................414
153WC Allowable expenditure by principal manufacturer
on overheads..................................................................414
Subdivision D—Total cost to manufacture 415
153X Total cost to manufacture ..............................................415
153XA Total expenditure by principal manufacturer on
materials ........................................................................415
153XB Total expenditure by principal manufacturer on
overseas processing costs ..............................................416
Division 1BA—Singaporean originating goods 417
Subdivision A—Preliminary 417
153XC Simplified outline of this Division ................................417
153XD Interpretation .................................................................418
Subdivision B—Goods wholly obtained or produced entirely in
Singapore or in Singapore and Australia 421
153XE Goods wholly obtained or produced entirely in
Singapore or in Singapore and Australia .......................421
Subdivision C—Goods produced in Singapore, or in Singapore
and Australia, from originating materials 423
153XF Goods produced in Singapore, or in Singapore and
Australia, from originating materials.............................423
Subdivision D—Goods produced in Singapore, or in Singapore
and Australia, from non-originating materials 423
153XG Goods produced in Singapore, or in Singapore and
Australia, from non-originating materials .....................423
153XH Packaging materials and containers...............................427
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information materials 427
153XI Goods that are accessories, spare parts, tools or
instructional or other information materials ..................427
Subdivision F—Consignment 428
153XJ Consignment .................................................................428
Subdivision G—Regulations 428
153XK Regulations....................................................................428
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
xviii
Authorised Version C2019C00090 registered 02/03/2019
Division 1C—US originating goods 429
Subdivision A—Preliminary 429
153Y Simplified outline..........................................................429
153YA Interpretation .................................................................430
Subdivision B—Goods wholly obtained or produced entirely in
the US 434
153YB Goods wholly obtained or produced entirely in the
US .................................................................................434
Subdivision C—Goods produced entirely in the US or in the US
and Australia exclusively from originating
materials 435
153YC Goods produced entirely in the US or in the US
and Australia exclusively from originating
materials ........................................................................435
Subdivision D—Goods (except clothing and textiles) produced
entirely in the US or in the US and Australia from
non-originating materials 435
153YD Simplified outline..........................................................435
153YE Goods (except clothing and textiles) produced
entirely in the US or in the US and Australia from
non-originating materials...............................................436
153YF Goods that are chemicals, plastics or rubber .................438
Subdivision E—Goods that are clothing or textiles produced
entirely in the US or in the US and Australia from
non-originating materials 439
153YG Simplified outline..........................................................439
153YH Goods that are clothing or textiles produced
entirely in the US or in the US and Australia from
non-originating materials...............................................439
153YI Goods that are clothing and textiles classified to
Chapter 62 of the Harmonized System..........................442
Subdivision F—Other US originating goods 443
153YJ Standard accessories, spare parts and tools ...................443
Subdivision G—Packaging materials and containers 443
153YK Packaging materials and containers...............................443
Subdivision H—Consignment 444
153YL Consignment .................................................................444
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
xix
Authorised Version C2019C00090 registered 02/03/2019
Division 1D—Thai originating goods 445
Subdivision A—Preliminary 445
153Z Simplified outline..........................................................445
153ZA Interpretation .................................................................445
Subdivision B—Wholly obtained goods of Thailand 447
153ZB Wholly obtained goods of Thailand ..............................447
Subdivision C—Goods produced entirely in Thailand or in
Thailand and Australia 449
153ZC Simplified outline..........................................................449
153ZD Goods produced entirely in Thailand or in
Thailand and Australia ..................................................449
153ZE Goods that are chemicals, plastics or rubber .................451
Subdivision D—Other Thai originating goods 451
153ZF Standard accessories, spare parts and tools ...................451
Subdivision E—Packaging materials and containers 452
153ZG Packaging materials and containers...............................452
Subdivision F—Consignment 453
153ZH Consignment .................................................................453
Division 1E—New Zealand originating goods 454
Subdivision A—Preliminary 454
153ZIA Simplified outline..........................................................454
153ZIB Interpretation .................................................................455
Subdivision B—Goods wholly obtained or produced in New
Zealand or New Zealand and Australia 457
153ZIC Goods wholly obtained or produced in New
Zealand or New Zealand and Australia .........................457
Subdivision C—Goods produced in New Zealand or New Zealand
and Australia from originating materials 459
153ZID Goods produced in New Zealand or New Zealand
and Australia from originating materials .......................459
Subdivision D—Goods produced in New Zealand or New Zealand
and Australia from non-originating materials 459
153ZIE Goods produced in New Zealand or New Zealand
and Australia from non-originating materials................459
153ZIF Packaging materials and containers...............................461
Subdivision E—Goods that are standard accessories, spare parts
or tools 461
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
xx
Authorised Version C2019C00090 registered 02/03/2019
153ZIG Goods that are standard accessories, spare parts or
tools...............................................................................461
Subdivision F—Goods wholly manufactured in New Zealand 462
153ZIH Goods wholly manufactured in New Zealand ...............462
Subdivision G—Non-qualifying operations 462
153ZIJ Non-qualifying operations.............................................462
Subdivision H—Consignment 463
153ZIK Consignment .................................................................463
Division 1F—Chilean originating goods 464
Subdivision A—Preliminary 464
153ZJA Simplified outline..........................................................464
153ZJB Interpretation .................................................................465
Subdivision B—Wholly obtained goods of Chile 467
153ZJC Wholly obtained goods of Chile....................................467
Subdivision C—Goods produced in Chile from originating
materials 468
153ZJD Goods produced in Chile from originating
materials ........................................................................468
Subdivision D—Goods produced in Chile, or Chile and Australia,
from non-originating materials 469
153ZJE Goods produced in Chile, or Chile and Australia,
from non-originating materials ......................................469
153ZJF Packaging materials and containers...............................472
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information resources 473
153ZJG Goods that are accessories, spare parts, tools or
instructional or other information resources ..................473
Subdivision F—Non-qualifying operations 473
153ZJH Non-qualifying operations.............................................473
Subdivision G—Consignment 474
153ZJI Consignment .................................................................474
Division 1G—ASEAN-Australia-New Zealand (AANZ)
originating goods 475
Subdivision A—Preliminary 475
153ZKA Simplified outline..........................................................475
153ZKB Interpretation .................................................................476
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
xxi
Authorised Version C2019C00090 registered 02/03/2019
Subdivision B—Wholly obtained goods of a Party 479
153ZKC Wholly obtained goods of a Party .................................479
Subdivision C—Goods produced from originating materials 480
153ZKD Goods produced from originating materials ..................480
Subdivision D—Goods produced from non-originating materials 481
153ZKE Goods produced from non-originating materials ...........481
153ZKG Non-qualifying operations or processes ........................483
153ZKH Packaging materials and containers...............................484
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information materials 485
153ZKI Goods that are accessories, spare parts, tools or
instructional or other information materials ..................485
Subdivision F—Consignment 485
153ZKJ Consignment .................................................................485
Subdivision G—Regulations 486
153ZKJA Regulations....................................................................486
Division 1GB—Trans-Pacific Partnership originating goods 487
Subdivision A—Preliminary 487
153ZKT Simplified outline of this Division ................................487
153ZKU Interpretation .................................................................488
Subdivision B—Goods wholly obtained or produced entirely in
the territory of one or more of the Parties 492
153ZKV Goods wholly obtained or produced entirely in the
territory of one or more of the Parties ...........................492
Subdivision C—Goods produced from originating materials 493
153ZKW Goods produced from originating materials ..................493
Subdivision D—Goods produced from non-originating materials 494
153ZKX Goods produced from non-originating materials ...........494
153ZKY Packaging materials and containers...............................498
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information materials 499
153ZKZ Goods that are accessories, spare parts, tools or
instructional or other information materials ..................499
Subdivision F—Consignment 500
153ZKZA Consignment .................................................................500
Subdivision G—Regulations 500
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
xxii
Authorised Version C2019C00090 registered 02/03/2019
153ZKZB Regulations....................................................................500
Division 1H—Malaysian originating goods 501
Subdivision A—Preliminary 501
153ZLA Simplified outline..........................................................501
153ZLB Interpretation .................................................................502
Subdivision B—Goods wholly obtained or produced in Malaysia
or in Malaysia and Australia 505
153ZLC Goods wholly obtained or produced in Malaysia or
in Malaysia and Australia ..............................................505
Subdivision C—Goods produced in Malaysia, or in Malaysia and
Australia, from originating materials 506
153ZLD Goods produced in Malaysia, or in Malaysia and
Australia, from originating materials.............................506
Subdivision D—Goods produced in Malaysia, or in Malaysia and
Australia, from non-originating materials 507
153ZLE Goods produced in Malaysia, or in Malaysia and
Australia, from non-originating materials .....................507
153ZLF Packaging materials and containers...............................509
153ZLG Non-qualifying operations.............................................510
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information materials 510
153ZLH Goods that are accessories, spare parts, tools or
instructional or other information materials ..................510
Subdivision F—Consignment 511
153ZLI Consignment .................................................................511
Division 1J—Korean originating goods 512
Subdivision A—Preliminary 512
153ZMA Simplified outline of this Division ................................512
153ZMB Interpretation .................................................................512
Subdivision B—Goods wholly obtained in Korea or in Korea and
Australia 515
153ZMC Goods wholly obtained in Korea or in Korea and
Australia ........................................................................515
Subdivision C—Goods produced in Korea, or in Korea and
Australia, from originating materials 517
153ZMD Goods produced in Korea, or in Korea and
Australia, from originating materials.............................517
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
xxiii
Authorised Version C2019C00090 registered 02/03/2019
Subdivision D—Goods produced in Korea, or in Korea and
Australia, from non-originating materials 518
153ZME Goods produced in Korea, or in Korea and
Australia, from non-originating materials .....................518
153ZMF Packaging materials and containers...............................520
Subdivision E—Non-qualifying operations 521
153ZMG Non-qualifying operations.............................................521
Subdivision F—Other matters 521
153ZMH Consignment .................................................................521
153ZMI Outward processing zones on the Korean
Peninsula .......................................................................522
Division 1K—Japanese originating goods 523
Subdivision A—Preliminary 523
153ZNA Simplified outline of this Division ................................523
153ZNB Interpretation .................................................................523
Subdivision B—Goods wholly obtained in Japan 527
153ZNC Goods wholly obtained in Japan....................................527
Subdivision C—Goods produced in Japan from originating
materials 528
153ZND Goods produced in Japan from originating
materials ........................................................................528
Subdivision D—Goods produced in Japan, or in Japan and
Australia, from non-originating materials 529
153ZNE Goods produced in Japan, or in Japan and
Australia, from non-originating materials .....................529
153ZNF Packaging materials and containers...............................531
153ZNG Non-qualifying operations.............................................532
Subdivision E—Consignment 532
153ZNH Consignment .................................................................532
Subdivision F—Regulations 533
153ZNI Regulations....................................................................533
Division 1L—Chinese originating goods 534
Subdivision A—Preliminary 534
153ZOA Simplified outline of this Division ................................534
153ZOB Interpretation .................................................................535
Subdivision B—Goods wholly obtained or produced in the
territory of China 538
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
xxiv
Authorised Version C2019C00090 registered 02/03/2019
153ZOC Goods wholly obtained or produced in the territory
of China.........................................................................538
Subdivision C—Goods produced in China, or in China and
Australia, from originating materials 540
153ZOD Goods produced in China, or in China and
Australia, from originating materials.............................540
Subdivision D—Goods produced in China, or in China and
Australia, from non-originating materials 540
153ZOE Goods produced in China, or in China and
Australia, from non-originating materials .....................540
153ZOF Packaging materials and containers...............................542
Subdivision E—Goods that are accessories, spare parts or tools 543
153ZOG Goods that are accessories, spare parts or tools .............543
Subdivision F—Non-qualifying operations 544
153ZOH Non-qualifying operations.............................................544
Subdivision G—Consignment 544
153ZOI Consignment .................................................................544
Subdivision H—Regulations 545
153ZOJ Regulations....................................................................545
Division 2—Valuation of imported goods 546
154 Interpretation .................................................................546
155 Interpretation—Buying commission .............................566
156 Interpretation—Identical goods and similar goods........567
157 Interpretation—Royalties ..............................................569
158 Interpretation—Transportation costs .............................570
159 Value of imported goods ...............................................572
160 Inability to determine a value of imported goods
by reason of insufficient or unreliable information .......574
161 Transaction value ..........................................................575
161A Identical goods value.....................................................576
161B Similar goods value .......................................................577
161C Deductive (contemporary sales) value...........................578
161D Deductive (later sales) value .........................................581
161E Deductive (derived goods sales) value ..........................583
161F Computed value.............................................................585
161G Fall-back value ..............................................................586
161H When transaction value unable to be determined ..........587
161J Value of goods to be in Australian currency .................590
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
xxv
Authorised Version C2019C00090 registered 02/03/2019
161K Owner to be advised of value of goods .........................592
161L Review of determinations and other decisions ..............593
Division 3—Payment and recovery of deposits, refunds, unpaid
duty etc. 595
162 Delivery of goods upon giving of security or
undertaking for payment of duty, GST and luxury
car tax............................................................................595
162A Delivery of goods on the giving of a general
security or undertaking for payment of duty, GST
and luxury car tax ..........................................................596
162AA Applications to deal with goods imported
temporarily without duty ...............................................600
162B Pallets used in international transport............................600
163 Refunds etc. of duty.......................................................601
164B Refunds of export duty ..................................................603
165 Recovery of unpaid duty etc. .........................................603
165A Refunds etc. may be applied against unpaid duty..........604
166 No refund if duty altered ...............................................605
Division 4—Disputes as to duty 606
167 Payments under protest .................................................606
Part IX—Drawbacks 608 168 Drawbacks of import duty .............................................608
Part X—The coasting trade 609 175 Goods not to be transferred between certain
vessels ...........................................................................609
Part XA—Australian Trusted Trader Programme 614
Division 1—Preliminary 614
176 Establishment of the Australian Trusted Trader
Programme ....................................................................614
Division 2—Trusted trader agreement 615
Subdivision A—Entry into trusted trader agreement 615
176A Trusted trader agreement may be entered into...............615
176B Nomination process.......................................................616
Subdivision C—General provisions relating to trusted trader
agreements 616
178 Terms and conditions of trusted trader agreements .......616
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
xxvi
Authorised Version C2019C00090 registered 02/03/2019
178A Variation, suspension or termination of trusted
trader agreements ..........................................................616
Division 3—Register of Trusted Trader Agreements 618
178B Register of Trusted Trader Agreements ........................618
Division 4—Rules 619
179 Rules..............................................................................619
Part XI—Agents and customs brokers 621
Division 1—Preliminary 621
180 Interpretation .................................................................621
Division 2—Rights and liabilities of agents 623
181 Authorised agents ..........................................................623
182 Authority to be produced...............................................624
183 Agents personally liable ................................................624
183A Principal liable for agents acting ...................................625
Division 3—Licensing of customs brokers 626
183B Interpretation .................................................................626
183C Grant of licence .............................................................626
183CA Application for licence ..................................................626
183CB Reference of application to Committee .........................627
183CC Requirements for grant of licence .................................628
183CD Eligibility to be nominee ...............................................630
183CE Original endorsement on licence ...................................631
183CF Variation of licences......................................................631
183CG Licence granted subject to conditions............................632
183CGA Comptroller-General of Customs may impose
additional conditions to which a broker’s licence is
subject ...........................................................................634
183CGB Comptroller-General of Customs may vary the
conditions to which a broker’s licence is subject...........635
183CGC Breach of conditions of a broker’s licence ....................635
183CH Duration of licence ........................................................636
183CJ Renewal of licence ........................................................636
183CJA Licence charges .............................................................637
183CK Security .........................................................................637
183CM Nominees.......................................................................639
183CN Removal of nominee .....................................................639
183CP Notice to nominate new nominee ..................................640
Customs Act 1901 xxvii
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
Authorised Version C2019C00090 registered 02/03/2019
Division 4—Suspension, revocation and non-renewal of licences 641
183CQ Investigation of matters relating to a broker’s
licence ...........................................................................641
183CR Interim suspension by Comptroller-General of
Customs.........................................................................643
183CS Powers of Comptroller-General of Customs .................644
183CT Effect of suspension ......................................................645
183CU Service of notices ..........................................................645
Division 5—National Customs Brokers Licensing Advisory
Committee 646
183D National Customs Brokers Licensing Advisory
Committee .....................................................................646
183DA Constitution of Committee ............................................646
183DB Remuneration and allowances .......................................647
183DC Acting Chair ..................................................................647
183DD Deputy member .............................................................648
183E Procedure of Committees ..............................................649
183F Evidence........................................................................649
183G Proceedings in private ...................................................649
183H Determination of questions before a Committee ...........649
183J Customs broker affected by investigations to be
given notice ...................................................................649
183K Summoning of witnesses ...............................................650
183L Service of notices and summonses ................................650
183N Committee may examine upon oath or affirmation .......651
183P Offences by witness.......................................................651
183Q Statements by witness ...................................................652
183R Witness fees ..................................................................652
183S Representation by counsel etc. ......................................652
183T Protection of members...................................................653
183U Protection of barristers, witnesses etc............................653
xxviii Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
Authorised Version C2019C00090 registered 02/03/2019
Introductory Part I
Section 1
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
1
Authorised Version C2019C00090 registered 02/03/2019
Part I Introductory
Section 4
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.
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.
Australian Border Force Commissioner has the same meaning as
in the Australian Border Force Act 2015.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
2
Authorised Version C2019C00090 registered 02/03/2019
Introductory Part I
Section 4
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
3
Authorised Version C2019C00090 registered 02/03/2019
Part I Introductory
Section 4
authorised officer, in relation to a provision of this Act, means an
officer of Customs authorised under subsection (1AA) to exercise
the powers or perform the functions of an authorised officer under
that provision.
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
4
Authorised Version C2019C00090 registered 02/03/2019
Introductory Part I
Section 4
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.
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.
commercial document, in relation to goods, means a document or
other record prepared in the ordinary course of business for the
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
5
Authorised Version C2019C00090 registered 02/03/2019
Part I Introductory
Section 4
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 the Department or a Collector:
(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 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.
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.
Comptroller-General of Customs means the person who is the
Comptroller-General of Customs in accordance with
subsection 11(3) or 14(2) of the Australian Border Force Act 2015.
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.
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 Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
6
Authorised Version C2019C00090 registered 02/03/2019
Introductory Part I
Section 4
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:
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
7
Authorised Version C2019C00090 registered 02/03/2019
Part I Introductory
Section 4
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).
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
8
Authorised Version C2019C00090 registered 02/03/2019
Introductory Part I
Section 4
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 Judge of the Local Court 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.
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
9
Authorised Version C2019C00090 registered 02/03/2019
Part I Introductory
Section 4
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
the Department 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.
foreign aircraft means an aircraft that is not an Australian aircraft.
foreign ship means a ship that is not an Australian ship.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
10
Authorised Version C2019C00090 registered 02/03/2019
Introductory Part I
Section 4
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
the Department by document or electronically as mentioned in
section 71A.
import declaration advice means an import declaration advice
given under subsection 71C(1).
import declaration processing charge means import declaration
processing charge payable as set out in section 71B.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
11
Authorised Version C2019C00090 registered 02/03/2019
Part I Introductory
Section 4
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.
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
12
Authorised Version C2019C00090 registered 02/03/2019
Introductory Part I
Section 4
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.
Movement application means an application made under
section 71E for permission to move goods that are, or will be,
subject to customs control.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
13
Authorised Version C2019C00090 registered 02/03/2019
Part I Introductory
Section 4
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) the Secretary of the Department; or
(b) the Australian Border Force Commissioner (including in his
or her capacity as the Comptroller-General of Customs); or
(c) an APS employee in the Department; or
(d) a person authorised under subsection (1B) to exercise all the
powers and perform all the functions of an officer of
Customs; or
(e) a person 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 under subsection (1C), even if the
office or position does not come into existence until after it is
so specified; or
(f) in relation to a provision of a Customs Act:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
14
Authorised Version C2019C00090 registered 02/03/2019
Introductory Part I
Section 4
(i) a person authorised under subsection (1D) to exercise
the powers or perform the functions of an officer of
Customs for the purposes of that provision; or
(ii) a person 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 under
subsection (1E) in relation to that provision, even if the
office or position does not come into existence until
after it is so specified.
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
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
15
Authorised Version C2019C00090 registered 02/03/2019
Part I Introductory
Section 4
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
(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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
16
Authorised Version C2019C00090 registered 02/03/2019
Introductory Part I
Section 4
(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 customs control.
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
17
Authorised Version C2019C00090 registered 02/03/2019
Part I Introductory
Section 4
(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.
rules, in relation to Part XA, has the meaning given by section 179.
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
the Department under section 71 in the circumstances mentioned in
section 71AAAF.
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
18
Authorised Version C2019C00090 registered 02/03/2019
Introductory Part I
Section 4
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).
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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
19
Authorised Version C2019C00090 registered 02/03/2019
Part I Introductory
Section 4
(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.
trusted trader agreement means an agreement entered into under
section 176A between the Comptroller-General of Customs and an
entity, and includes such an agreement as varied and in force from
time to time.
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.
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).
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
20
Authorised Version C2019C00090 registered 02/03/2019
Introductory Part I
Section 4
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 the Department 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.
(1AA) The Comptroller-General of Customs may, by writing, authorise an
officer of Customs to exercise the powers or perform the functions
of an authorised officer under a specified provision of this Act.
(1A) If:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
21
Authorised Version C2019C00090 registered 02/03/2019
Part I Introductory
Section 4
(a) the Comptroller-General of Customs gives an authorisation
under subsection (1AA); 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 provisions
of this Act;
then the authorisation extends to such an office or position that
comes into existence after the authorisation is given.
(1B) For the purposes of paragraph (d) of the definition of officer of
Customs in subsection (1), the Comptroller-General of Customs
may, by writing, authorise a person to exercise all the powers and
perform all the functions of an officer of Customs.
(1C) For the purposes of paragraph (e) of the definition of officer of
Customs in subsection (1), the Comptroller-General of Customs
may, by writing, specify an office or position (whether or not in or
for the Commonwealth).
(1D) For the purposes of subparagraph (f)(i) of the definition of officer
of Customs in subsection (1), the Comptroller-General of Customs
may, by writing, authorise a person to exercise the powers or
perform the functions of an officer of Customs for the purposes of
a specified provision of a Customs Act.
(1E) For the purposes of subparagraph (f)(ii) of the definition of officer
of Customs in subsection (1), the Comptroller-General of Customs
may, by writing, specify an office or position (whether or not in or
for the Commonwealth) in relation to a specified provision of a
Customs Act.
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
22
Authorised Version C2019C00090 registered 02/03/2019
Introductory Part I
Section 4
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;
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
23
Authorised Version C2019C00090 registered 02/03/2019
Part I Introductory
Section 4
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.
(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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
24
Authorised Version C2019C00090 registered 02/03/2019
Introductory Part I
Section 4
(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
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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
25
Authorised Version C2019C00090 registered 02/03/2019
Part I Introductory
Section 4
(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.
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
26
Authorised Version C2019C00090 registered 02/03/2019
Introductory Part I
Section 4
(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).
(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;
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
27
Authorised Version C2019C00090 registered 02/03/2019
Part I Introductory
Section 4
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
(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).
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
28
Authorised Version C2019C00090 registered 02/03/2019
Introductory Part I
Section 4AAA
(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;
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
29
Authorised Version C2019C00090 registered 02/03/2019
Part I Introductory
Section 4AB
(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
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
30
Authorised Version C2019C00090 registered 02/03/2019
Introductory Part I
Section 4A
(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.
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
Comptroller-General of Customs.
(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
Comptroller-General of Customs.
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
31
Authorised Version C2019C00090 registered 02/03/2019
Part I Introductory
Section 4C
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 Comptroller-General of Customs 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 Comptroller-General of
Customs; and
(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
Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
32
Authorised Version C2019C00090 registered 02/03/2019
Introductory Part I
Section 5AA
(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.
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
33
Authorised Version C2019C00090 registered 02/03/2019
Part II Administration
Section 5A
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 Comptroller-General of Customs given under subsection (2).
(2) The Comptroller-General of Customs 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 Comptroller-General of Customs has, under
subsection (2), given a person permission to cause an overseas
resources installation to be attached to the Australian seabed, the
Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
34
Authorised Version C2019C00090 registered 02/03/2019
Administration Part II
Section 5B
(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 biosecurity risks (within the meaning of
the Biosecurity Act 2015); and
(b) conditions requiring the master of an installation to bring the
installation to a place specified by the Comptroller-General
of Customs for examination for purposes relating to
biosecurity risks (within the meaning of the Biosecurity Act
2015) 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 Comptroller-General of Customs given under subsection (2).
(2) The Comptroller-General of Customs 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 Comptroller-General of Customs 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
Comptroller-General of Customs may, at any time before that
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
35
Authorised Version C2019C00090 registered 02/03/2019
Part II Administration
Section 5C
installation is so installed, 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.
(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 biosecurity risks (within the meaning of
the Biosecurity Act 2015); and
(b) conditions requiring the owner of the installation, to bring the
installation to a place specified by the Comptroller-General
of Customs for examination for purposes relating to
biosecurity risks (within the meaning of the Biosecurity Act
2015) 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
36
Authorised Version C2019C00090 registered 02/03/2019
Administration Part II
Section 6
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),
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
The Comptroller-General of Customs has the general
administration of this Act.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
37
Authorised Version C2019C00090 registered 02/03/2019
Part II Administration
Section 8
8 Collectors, States and Northern Territory
(1) In this Act, a reference to the Collector, or to a Collector, is a
reference to:
(a) the Comptroller-General of Customs; or
(b) any officer doing duty in the matter in relation to which the
expression is used.
(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 this Act, 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
38
Authorised Version C2019C00090 registered 02/03/2019
Administration Part II
Section 9
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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
39
Authorised Version C2019C00090 registered 02/03/2019
Part II Administration
Section 13
(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 Judges of the Local Court of 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) There is to be a seal, called the customs seal, the design of which
must be determined by the Comptroller-General of Customs.
(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—Comptroller-General of Customs”.
(3) The customs seal must be kept at such place, and in the custody of
such person, as the Comptroller-General of Customs directs.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
40
Authorised Version C2019C00090 registered 02/03/2019
Administration Part II
Section 14
(4) The customs seal must be used as directed by the
Comptroller-General of Customs.
(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 on a document or a copy of a document and, in
the absence of proof to the contrary, shall presume that impression
was made by proper authority.
14 Flag
The ships and aircraft employed in the service of the Australian
Border Force (within the meaning of the Australian Border Force
Act 2015) 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 Comptroller-General of Customs 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
Comptroller-General of Customs may take into account:
(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 Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
41
Authorised Version C2019C00090 registered 02/03/2019
Part II Administration
Section 19
(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.
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
Comptroller-General of Customs 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 an
officer of Customs, produce appropriate identification for the
officer’s inspection.
(2) If a person refuses or fails to produce appropriate identification to
an officer of Customs 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 an officer of Customs, 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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
42
Authorised Version C2019C00090 registered 02/03/2019
Administration Part II
Section 20
(a) have appropriate identification; and
(b) understand their obligation to carry their identification in a
waterfront area and to produce it to officers of Customs when
requested to do so.
(5) If:
(a) a person refuses or fails to produce appropriate identification
to an officer of Customs 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.
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
43
Authorised Version C2019C00090 registered 02/03/2019
Part II Administration
Section 20
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
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
44
Authorised Version C2019C00090 registered 02/03/2019
Administration Part II
Section 25
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.
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.
(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 the
Commonwealth 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 the Commonwealth a location fee.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
45
Authorised Version C2019C00090 registered 02/03/2019
Part II Administration
Section 28
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
46
Authorised Version C2019C00090 registered 02/03/2019
Customs control examination and securities generally Part III
Section 30
Part III—Customs control examination and
securities generally
30 Customs control of goods
(1) Goods shall be subject to customs control 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;
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
47
Authorised Version C2019C00090 registered 02/03/2019
Part III Customs control examination and securities generally
Section 30
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
48
Authorised Version C2019C00090 registered 02/03/2019
Customs control examination and securities generally Part III
Section 30
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
49
Authorised Version C2019C00090 registered 02/03/2019
Part III Customs control examination and securities generally
Section 30A
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 Comptroller-General of Customs 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 Comptroller-General of Customs may, by notice published in
the Gazette, exempt, subject to such conditions (if any) as are
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
50
Authorised Version C2019C00090 registered 02/03/2019
Customs control examination and securities generally Part III
Section 30A
specified in the notice, from so 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
51
Authorised Version C2019C00090 registered 02/03/2019
Part III Customs control examination and securities generally
Section 30A
(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 Comptroller-General of
Customs setting out such information as is prescribed, request the
Comptroller-General of Customs to grant an exemption under
subsection (5) in relation to the voyage or flight, as the case may
be.
(5) The Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
52
Authorised Version C2019C00090 registered 02/03/2019
Customs control examination and securities generally Part III
Section 30A
notice, from so 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
53
Authorised Version C2019C00090 registered 02/03/2019
Part III Customs control examination and securities generally
Section 31
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 customs control 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 customs control
(1) If:
(a) a person intentionally moves, alters or interferes with goods
that are subject to customs control; 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 customs control; 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.
(3) If:
(a) an employee of a person moves, alters or interferes with
goods that are subject to customs control; and
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
54
Authorised Version C2019C00090 registered 02/03/2019
Customs control examination and securities generally Part III
Section 33
(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
customs control; 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 customs control; 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.
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
55
Authorised Version C2019C00090 registered 02/03/2019
Part III Customs control examination and securities generally
Section 33A
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 customs control
(1) A person shall not use an Australian resources installation that is
subject to customs control 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 Comptroller-General of Customs 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 customs control.
(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 Comptroller-General of Customs has, under
subsection (2), given a person permission to engage in any
activities in relation to an Australian resources installation, the
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
56
Authorised Version C2019C00090 registered 02/03/2019
Customs control examination and securities generally Part III
Section 33B
Comptroller-General of Customs may, while that installation
remains subject to customs control, 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 customs control
(1) A person shall not use an Australian sea installation that is subject
to customs control.
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 Comptroller-General of Customs 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 customs control.
(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 Comptroller-General of Customs has, under
subsection (2), given a person permission to engage in any
activities in relation to an Australian sea installation, the
Comptroller-General of Customs may, while that installation
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
57
Authorised Version C2019C00090 registered 02/03/2019
Part III Customs control examination and securities generally
Section 33C
remains subject to customs control, 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 Commonwealth shall not be liable for any loss or damage
occasioned to any goods subject to customs control except by the
neglect or wilful act of some officer.
35 Goods imported by post
Goods imported by post shall be subject to customs control equally
with goods otherwise imported.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
58
Authorised Version C2019C00090 registered 02/03/2019
Customs control examination and securities generally Part III
Section 35A
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 customs control:
(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 customs control 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.
(1B) Where:
(a) dutiable goods subject to customs control are, by authority of
a permission given under section 71E, removed to a place
other than a warehouse; and
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
59
Authorised Version C2019C00090 registered 02/03/2019
Part III Customs control examination and securities generally
Section 36
(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 customs control; 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: 500 penalty units.
(2) A person commits an offence if:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
60
Authorised Version C2019C00090 registered 02/03/2019
Customs control examination and securities generally Part III
Section 36
(a) goods are subject to customs control; 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 customs control; 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 customs control; 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: 500 penalty units.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
61
Authorised Version C2019C00090 registered 02/03/2019
Part III Customs control examination and securities generally
Section 36
(6) A person commits an offence if:
(a) goods are subject to customs control; 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 customs control; 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
control of the goods for the purposes of paragraph (1)(b), (2)(b),
(4)(b) or (6)(b).
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
62
Authorised Version C2019C00090 registered 02/03/2019
Customs control examination and securities generally Part III
Section 37
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 Commonwealth 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,
and pending the giving of the required security in relation to any
goods subject to customs control, an officer of Customs may refuse
to deliver the goods or to give any authority to deal with the goods.
(1A) The right of the Commonwealth 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 Commonwealth under subsection (1) to require
and take a security includes the right to require and take securities
in respect 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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
63
Authorised Version C2019C00090 registered 02/03/2019
Part III Customs control examination and securities generally
Section 43
(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 (within the meaning of
Part XVB) 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 Commonwealth 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 Commonwealth 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 Commonwealth 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 Commonwealth under this section may be
exercised by a Collector on behalf of the Commonwealth.
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,
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
64
Authorised Version C2019C00090 registered 02/03/2019
Customs control examination and securities generally Part III
Section 44
cash deposit or any other method, or by two or more different
methods.
44 General securities may be given
When security is required for any particular purpose security may
by the authority of the Comptroller-General of Customs be
accepted to cover all transactions for such time and for such
amounts as the Comptroller-General of Customs may approve.
45 Cancellation of securities
(1) All 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 Comptroller-General of
Customs.
(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
(ii) if an exporter of goods of the kind referred to in
paragraph (3)(a) requests a longer period—a period (not
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
65
Authorised Version C2019C00090 registered 02/03/2019
Part III Customs control examination and securities generally
Section 46
exceeding 6 months) that the Commissioner (within the
meaning of Part XVB) 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 (within the
meaning of Part XVB) 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 securities
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 security
The form of security in Schedule I hereto shall suffice for all the
purposes of a bond or guarantee under this Act and without sealing
shall bind its subscribers as if sealed and unless otherwise provided
therein jointly and severally and for the full amount.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
66
Authorised Version C2019C00090 registered 02/03/2019
Customs control examination and securities generally Part III
Section 48
48 Effect of security
(1) Whenever any such 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 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; or
(b) the Commonwealth 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
67
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 1A Preliminary
Section 49
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
68
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
Preliminary Division 1A
Section 49A
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);
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
69
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 1A Preliminary
Section 49B
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
70
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
Preliminary Division 1A
Section 49C
(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.
49C Obligations under this Part may be satisfied in accordance with
a trusted trader agreement
(1) An entity is released from an obligation that the entity would
otherwise be required to satisfy under a provision of this Part
(other than Division 1) if the obligation:
(a) is of a kind prescribed by rules for the purposes of Part XA;
and
(b) is specified in those rules as an obligation from which an
entity may be released; and
(c) is specified in a trusted trader agreement between the
Comptroller-General of Customs and the entity.
(2) If:
(a) an obligation must be satisfied under a provision of this Part
(other than Division 1); and
(b) the obligation:
(i) is of a kind prescribed by rules for the purposes of
Part XA; and
(ii) is specified in those rules as an obligation that may be
satisfied in a way other than required by this Part; and
(iii) is specified in a trusted trader agreement between the
Comptroller-General of Customs and an entity;
then, despite the relevant provision, the entity may satisfy the
obligation in the way specified in the trusted trader agreement.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
71
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 1 Prohibited imports
Section 50
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
72
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
Prohibited imports Division 1
Section 50
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 commits 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
73
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 1 Prohibited imports
Section 51
(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 commits 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
74
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
Prohibited imports Division 1
Section 51A
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
75
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 2 The boarding of ships and aircraft
Section 58
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
76
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The boarding of ships and aircraft Division 2
Section 58A
(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;
each commit 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
77
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 2 The boarding of ships and aircraft
Section 58A
(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;
each commit 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;
to an external place, 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;
each commit an offence against this section.
(5) Subject to subsection (6), where goods:
(a) are sent from:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
78
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The boarding of ships and aircraft Division 2
Section 58A
(i) a sea installation installed in an adjacent area or in a
coastal area; or
(ii) a resources installation attached to the Australian
seabed;
to an external place, 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;
each commit 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 Comptroller-General of
Customs, 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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
79
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 2 The boarding of ships and aircraft
Section 58B
(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
(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;
each commit 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
80
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The boarding of ships and aircraft Division 2
Section 58B
(c) the owner and person in charge of the ship or aircraft on
which the goods arrive at the installation;
each commit 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
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;
each commit 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;
each commit 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
81
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 2 The boarding of ships and aircraft
Section 60
(c) was authorised in writing by the Comptroller-General of
Customs 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.
(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 Comptroller-General of
Customs, in writing, as an airport at which that aircraft, or a
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
82
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The boarding of ships and aircraft Division 2
Section 61
class of aircraft in which that aircraft is included, may land
on arriving in Australia from a place outside Australia.
Penalty: 100 penalty units.
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
83
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 2 The boarding of ships and aircraft
Section 61A
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.
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
84
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The boarding of ships and aircraft Division 2
Section 63
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.
(3) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
85
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 63A
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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
86
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 63A
(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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
87
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 63A
(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 Comptroller-General of
Customs 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);
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
88
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 64
(g) there is no individual document of carriage for the item;
(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 the
Department, 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 the Department 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
89
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 64
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
90
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 64AA
(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 the Department 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 Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
91
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 64AA
(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
the Department, 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 Comptroller-General of Customs 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 the Department 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
92
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 64AAA
(c) be communicated to the Department 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 Comptroller-General of Customs 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
the Department, 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.
(3) Subject to subsection (3A), the report must be made:
(a) in the case of a ship—before:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
93
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 64AAA
(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 Comptroller-General of Customs 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 the Department 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 Comptroller-General of Customs 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 kinds of operators of ships or aircraft or
in respect of different kinds of ships or aircraft.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
94
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 64AAB
(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 Department 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 the Department, 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 Comptroller-General of Customs 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.
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
95
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 64AAC
(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 Department 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 the Department, 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.
(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 Comptroller-General of Customs may approve different
statements for electronic reports to be made under this section in
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
96
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 64AB
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 the Department, 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 the
Department, in accordance with this section, particulars of all
goods that the cargo 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
97
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 64AB
(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 Comptroller-General of Customs may approve different
statements for the cargo reports to be made in different
circumstances or by different kinds of cargo reporters.
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
98
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 64AB
(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;
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
99
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 64AB
(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:
aircraft’s stores and ship’s stores have the meanings given by
section 130C.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
100
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 64ABAA
64ABAA Outturn reports
(1) When cargo is unloaded from an aircraft at an airport, the depot
operator whose particulars have been communicated to the
Department by the operator of the aircraft under section 64AAC
must communicate electronically to the Department 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 the Department by
the operator of the ship under section 64AAC must communicate
electronically to the Department 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 the
Department by the operator of the ship under section 64AAC must
communicate electronically to the Department 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 the Department 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
(c) in any case:
(i) be in accordance with an approved statement; and
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
101
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 64ABAB
(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 Comptroller-General of Customs may approve different
statements for the outturn reports to be made by stevedores, depot
operators, or persons in charge of Customs places.
(7) 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 the Department 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
Department
(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 the Department 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
102
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 64ABAB
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
103
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 64ABAC
(3) In the case of cargo (not in containers) unloaded from a ship at a
wharf, the stevedore must communicate the outturn report to the
Department 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 the Department:
(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;
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
104
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 64ACA
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 the Department 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 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 under the Migration Act 1958.
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;
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
105
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 64ACA
and the Comptroller-General of Customs has, in writing,
approved an electronic system for the operator for the
purposes of this subsection;
(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 Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
106
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 64ACA
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 the Department 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 Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
107
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 64ACB
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.
Purpose for which information obtained
(12) Information obtained by the Department under this section is taken
to be obtained by the Department 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 the Department 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 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 under the Migration Act 1958.
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
108
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 64ACB
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 the Department 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 Comptroller-General of Customs 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 kinds of operators of ships or aircraft or
in respect of different kinds of ships or aircraft.
Purpose for which information obtained
(9) Information obtained by the Department under this section is taken
to be obtained by the Department for the purposes of the
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
109
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 64ACC
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 under the Migration Act 1958
(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.
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
110
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 64ACE
(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 the Department 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 the Department when it is received by an officer.
(2) For the purposes of this Act, a report that is sent electronically to
the Department under section 64, 64AA, 64AAA, 64AAB,
64AAC, 64AB, 64ABAA, 64ACA or 64ACB is taken to have been
communicated to the Department when an acknowledgment of the
report is sent to the person identified in the report as the person
sending it.
64ADAA Requirements for communicating to Department
electronically
A communication that is required or permitted by this Subdivision
to be made to the Department 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
111
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 64ADA
64ADA Disclosure of cargo reports to port authorities
(1) 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.
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
112
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 64AF
(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 Comptroller-General
of Customs 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).
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
113
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 64AF
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:
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
114
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 64A
(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.
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
115
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 65
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.
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.
Penalty: 60 penalty units.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
116
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 66
(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 so far as it may be
possible for him or her to do so.
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.
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
117
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 67
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 Comptroller-General of Customs must not register a person as
a special reporter if:
(b) the applicant does not satisfy the Comptroller-General of
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
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 Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
118
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 67EB
will not be able to be accessed or altered by unauthorised
persons; or
(e) in the opinion of the Comptroller-General of Customs:
(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 the
Comptroller-General of 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
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
119
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 67EB
(3) The Comptroller-General of Customs 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
Comptroller-General of Customs 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
cancelled, within the 10 years immediately before the
decision.
(4) The Comptroller-General of Customs must, in deciding whether a
company is a fit and proper company for the purpose of
subparagraph (1)(e)(v), have regard to:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
120
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 67EC
(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.
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
121
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 67ED
(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 the Department
when the application is first received by an officer of Customs
designated by the Comptroller-General of Customs 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.
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 Comptroller-General of Customs must, having regard:
(a) to the terms of the application; and
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
122
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 67ED
(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 Comptroller-General of Customs must make a decision within
60 days after:
(a) if paragraph (b) does not apply—the lodgment of the
application; and
(b) if the Comptroller-General of Customs 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 Comptroller-General of Customs decides to register the
applicant in relation to low value cargo of the kind referred to in
the application, the Comptroller-General of Customs 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 Comptroller-General of Customs decides not to register the
applicant in respect of low value cargo of that kind referred to in
the application, the Comptroller-General of Customs must notify
the applicant, in writing, of that decision setting out the reasons for
so deciding.
(5) If, in considering the application, the Comptroller-General of
Customs decides that he or she needs further information on any
matter dealt with in the application:
(a) the Comptroller-General of Customs may, by notice in
writing to the applicant, require the applicant to provide such
additional information relating to that matter as the
Comptroller-General of Customs specifies within a period
specified in the notice; and
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
123
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 67EE
(b) unless the information is given to the Comptroller-General of
Customs 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 Comptroller-General of
Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
124
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 67EF
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 the Department under section 64AB;
and
(b) for 2 years after the date that an abbreviated cargo report
covering a consignment is transmitted to the Department,
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 Comptroller-General
of Customs 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 an officer of 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 an officer
of Customs.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
125
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 67EG
(5) The special reporter must, despite providing an officer of Customs
with the capacity to download information referred to in
subsection (4), electronically transfer that information, or a part of
that information, to an officer of Customs at any reasonable time as
required by an officer of 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 Comptroller-General of Customs, 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
126
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 67EJ
Penalty: 60 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.
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 Comptroller-General of Customs 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 Comptroller-General of Customs 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 Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
127
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 67EK
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
(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 Comptroller-General of Customs 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
Comptroller-General of Customs 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 Comptroller-General of Customs 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 Comptroller-General of Customs 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 Comptroller-General of Customs decides to renew the
registration of a special reporter in relation to low value cargo of a
particular kind, the Comptroller-General of Customs must renew
the registration and notify the applicant for renewal, in writing, of
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
128
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 67EK
that decision specifying the day on which, in accordance with
subsection (10), the renewal of registration comes into force.
(9) If the Comptroller-General of Customs decides not to renew the
registration of a special reporter in relation to low value cargo of a
particular kind, the Comptroller-General of Customs must notify
the applicant for renewal, in writing, of that decision setting out the
reasons for so deciding.
(10) If the Comptroller-General of Customs 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 Comptroller-General of Customs 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
Comptroller-General of Customs decides that he or she needs
further information on any matter dealt with in the application:
(a) the Comptroller-General of Customs may, by notice in
writing to the applicant, require the applicant to provide such
additional information relating to the matter as the
Comptroller-General of Customs specifies within a period
specified in the notice; and
(b) unless the information is given to the Comptroller-General of
Customs within that period—the applicant is taken to have
withdrawn the application.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
129
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 67EL
67EL Comptroller-General of Customs to allocate a special
identifying code for each special reporter
If the Comptroller-General of Customs registers an applicant as a
special reporter in respect of low value cargo of a particular kind,
the Comptroller-General of Customs 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.
67EM Cancellation of registration as special reporter
(1) The Comptroller-General of Customs may, at any time, give to a
special reporter a notice of intention to cancel the special reporter’s
registration if the Comptroller-General of Customs 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
the Comptroller-General of Customs within 30 days after the
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
130
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 67EM
notice is given (the submission period) explaining why the
registration should not be cancelled; and
(c) state that the Comptroller-General of Customs 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
Comptroller-General of Customs 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 Comptroller-General of Customs considers appropriate, if,
having regard to any statements made by the special reporter in
response to the notice, the Comptroller-General of Customs is
satisfied that at least one of the grounds specified in the notice
exists at the time of the decision.
(5) If the Comptroller-General of Customs decides to cancel the
registration within the 14 days, the registration is cancelled:
(a) if paragraph (b) does not apply—28 days after the decision of
the Comptroller-General of Customs; or
(b) if the special reporter applies to the Administrative Appeals
Tribunal for a review of the decision of the
Comptroller-General of Customs—when the Tribunal affirms
the decision of the Comptroller-General of Customs.
(6) The Comptroller-General of Customs must, by notice in writing,
cancel a registration if the Comptroller-General of Customs
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
131
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 67F
(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).
(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 Comptroller-General of Customs must register an applicant as
a re-mail reporter if:
(a) the applicant applies under section 67F; and
(b) the Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
132
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 67H
(c) the Comptroller-General of Customs 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
Comptroller-General of Customs may request, in writing, the
applicant to provide additional information specified in the request
within a specified period.
(3) The Comptroller-General of Customs 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 Comptroller-General of
Customs receiving the information.
(4) The Comptroller-General of Customs must:
(a) notify the applicant in writing of his or her decision; and
(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 Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
133
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 67H
(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 Comptroller-General of Customs 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;
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 Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
134
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 67H
(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 Comptroller-General of Customs 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
(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).
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
135
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 3 The report of the cargo
Section 67I
67I Obligation of re-mail reporters to notify Comptroller-General of
Customs of certain matters
A re-mail reporter must notify the Comptroller-General of Customs
in writing if:
(a) an event or circumstance occurs after the reporter’s
registration which section 67H would require the
Comptroller-General of Customs 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 Comptroller-General of Customs may
impose a new condition on a re-mail reporter’s registration by
notifying the reporter in writing of the condition.
(2) The Comptroller-General of Customs 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 Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
136
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The report of the cargo Division 3
Section 67K
(c) the Comptroller-General of Customs 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 Comptroller-General of Customs must notify the reporter in
writing of the cancellation of the registration.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
137
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 68
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
138
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 68
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
139
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 68A
(3A) An entry of goods for home consumption is made by
communicating to the Department an import declaration in respect
of the goods.
(3B) An entry of goods for warehousing is made by communicating to
the Department 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
140
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 69
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
141
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 69
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
142
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 69
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
143
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 70
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
144
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 70
(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 the Collector 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 the
Collector, 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), the Collector 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 the Collector considers
appropriate.
(6) Where an application is made in respect of perishable food, the
Collector 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 the Department 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
145
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71
(b) at the time when the return is given to the Department, 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 the Collector 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
Collector 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 the Department.
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 the Department under this section in the
circumstances mentioned in those sections.
Authority to deal granted under this section
(2) A Collector must, if circumstances mentioned in Subdivision AA
or AB of this Division require it, give an authority to deal with
goods under this section.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
146
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71AAAA
Refusal to grant authority to deal under this section
(3) A Collector 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, a Collector
must, having regard to information about the goods given under
subsection (1) and (if any) section 196C:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
147
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71AAAC
(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 a Collector 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) A Collector 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) a Collector 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
148
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71AAAD
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
149
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71AAAF
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 Legislation 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 Legislation 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 the Department 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 the Department.
(3) A self-assessed clearance declaration may be communicated
together with a cargo report.
71AAAG Collector’s response if a self-assessed clearance
declaration is communicated separately from a cargo
report
(1) If a self-assessed clearance declaration is communicated to the
Department but not together with a cargo report, a Collector 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 a Collector to identify the
self-assessed clearance declaration to which the advice is a
response; and
(b) must contain:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
150
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71AAAH
(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 Collector’s 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, a Collector 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 a Collector gives a self-assessed clearance declaration advice in
response to a self-assessed clearance declaration, a Collector 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 a Collector from authorising the delivery
of goods into home consumption while certain duty etc. payable on
the goods is outstanding.
Note 2: A Collector 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 the Department receives a self-assessed clearance declaration
together with a cargo report, a Collector must communicate
electronically:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
151
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71AAAJ
(a) if a Collector 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 a Collector from authorising the delivery
of goods into home consumption while certain duty etc. payable on
the goods is outstanding.
Note 2: A Collector 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
A Collector is not required to grant an authority to deal with
specified low value goods at any time while the goods are subject
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
152
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71AAAL
to a 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) A Collector 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
153
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71AAAM
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) a Collector 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
154
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71AAAN
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
155
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71AAAO
71AAAO Officer may seek further information in relation to
self-assessed clearance declaration
(1) A Collector 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), a
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
156
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71AAAO
Collector 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), a Collector 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), a Collector 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
157
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71AAAP
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 the Department.
(6) If:
(a) a self-assessed clearance declaration is communicated to the
Department; 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
158
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71AAAQ
(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 Comptroller-General of Customs
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
159
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71AAAS
(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
Collector for certain purposes not to constitute
withdrawal
Any annotation of a self-assessed clearance declaration that is
made by a Collector as a result of the acceptance by a Collector 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 Department
(1) The Comptroller-General of Customs 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 the Department
electronically:
(a) when a self-assessed clearance declaration advice is
communicated by a Collector 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 the Department together with a cargo
report—when a Collector communicates electronically to the
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
160
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71A
person who made the declaration an acknowledgment of the
declaration.
(3) For the purposes of this Act, a withdrawal of a self-assessed
clearance declaration is taken to have been communicated to the
Department electronically when an acknowledgment of the
withdrawal is communicated by a Collector 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 the Department 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 the
Department:
(a) by giving or sending it to an officer doing duty in relation to
import declarations at the place at which the goods are to be
delivered for home consumption; or
(b) by leaving it at a place:
(i) that has been allocated for lodgement of import
declarations by notice published on the Department’s
website; and
(ii) that is where the goods are to be delivered for home
consumption.
(5) If the information communicated to the Department in an import
declaration relating to goods adequately identifies any permission
(however it is described) that has been given for the importation of
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
161
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71A
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) an import declaration is, or is taken under section 71L to
have been, communicated to the Department; and
(b) before the time when the declaration is, or is so taken to have
been, communicated to the Department, 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 the Department; and
(b) at the time when the declaration is, or is so taken to have
been, communicated to the Department, 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;
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
162
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71B
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).
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 the Department 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.
Exemptions from charge
(4) The Minister may, by legislative instrument, determine one or
more of the following:
(a) that specified persons are exempt from liability to pay import
declaration processing charge;
(b) that persons are exempt from liability to pay import
declaration processing charge in respect of import
declarations relating to specified goods;
(c) that specified persons are exempt from liability to pay import
declaration processing charge in respect of import
declarations relating to specified goods.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
163
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71BA
(5) An instrument under subsection (4) takes effect on the day
specified in the instrument (which may be earlier or later than the
day the instrument is made).
Refund of charge
(6) If:
(a) a person pays an amount of import declaration processing
charge on or after the day an instrument under subsection (4)
takes effect; and
(b) the person is exempt from liability to pay that amount of
charge because of that instrument;
the Comptroller-General of Customs must, on behalf of the
Commonwealth, refund to the person an amount equal to the
amount of charge paid.
Debt
(7) An amount of import declaration processing charge that a person is
liable to pay:
(a) is a debt due by the person to the Commonwealth; and
(b) may be recovered by action in a court of competent
jurisdiction.
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 of the declaration.
(2) The amount of the warehoused goods declaration fee is:
(a) if the import declaration is made electronically—$23.00 or, if
another amount (not exceeding $34.00) is prescribed by the
regulations, the amount so prescribed; or
(b) if the import declaration is made by document—$63.00 or, if
another amount (not exceeding $94.00) is prescribed by the
regulations, the amount so prescribed.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
164
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71C
(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
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 the Department, a Collector 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 that has been allocated
for collection of such advices by notice published on the
Department’s website; 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 a Collector to identify the
particular import declaration; and
(b) must be communicated electronically to the person who
made the declaration; and
(c) must contain:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
165
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71C
(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.
(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;
a Collector 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) A Collector 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) A Collector 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 a Collector 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) A Collector must give an authority under subsection (4) in relation
to goods if:
(a) that subsection would require a Collector to do so apart from
the fact that any or all of the following were not paid when
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
166
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71C
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;
(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) 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
167
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71C
(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
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
168
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71D
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.
(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 the Department, by document or electronically, for
permission to examine the goods in the presence of an officer.
(2) A documentary application must be communicated to the
Department 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
169
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71DA
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:
(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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
170
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71DA
(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:
(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;
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
171
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71DH
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.
Subdivision D—Warehouse declarations
71DH Making a warehouse declaration
(1) A warehouse declaration is a communication to the Department 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
the Department:
(a) by giving or sending it to an officer doing duty in relation to
warehouse declarations at the place at which the goods are to
be delivered for warehousing; or
(b) by leaving it at a place:
(i) that has been allocated for lodgement of warehouse
declarations by notice published on the Department’s
website; and
(ii) that is where the goods are to be delivered for
warehousing.
(5) If the information communicated to the Department 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
172
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71DI
(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 the Department; and
(b) before the time when the declaration is, or is so taken to have
been, communicated to the Department, 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;
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 the Department; and
(b) at the time when the warehouse declaration is, or is so taken
to have been, communicated to the Department, 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 the Department 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
173
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71DJ
(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.
Debt
(4) An amount of warehouse declaration processing charge that a
person is liable to pay:
(a) is a debt due by the person to the Commonwealth; and
(b) may be recovered by action in a court of competent
jurisdiction.
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 the Department, a Collector must give a
warehouse 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 that has been allocated
for collection of such advices by notice published on the
Department’s website; 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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
174
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71DJ
(a) must refer to the number given by a Collector 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;
a Collector 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
(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) A Collector 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
175
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71DJ
(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
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
176
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71DK
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
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 the Department, by document or electronically, for
permission to examine the goods in the presence of an officer.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
177
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71DL
(2) A documentary application must be communicated to the
Department 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.
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
178
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71DL
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;
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
179
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71E
(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.
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 the Department, 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 the Department by giving it to an officer
doing duty in relation to import entries or to the movement of
goods subject to customs control.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
180
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71E
(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
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 Comptroller-General of Customs 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 the
Department, subsections (3AA) and (3AB) apply.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
181
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71E
(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.
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
182
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71F
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, the Commonwealth 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 the
Department 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 the Department by document or electronically.
(2) If, at any time after a person has communicated an import entry to
the Department 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.
(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 the Department 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 the Department.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
183
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71G
(7) If:
(a) an import entry is communicated to the Department; 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 Comptroller-General of Customs
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).
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
184
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 71J
(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 Collector for certain purposes
not to constitute withdrawal
Any annotation of an import entry that is made by a Collector as a
result of the acceptance by a Collector 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 taken to constitute a withdrawal of the entry for the
purposes of this Act.
71K Manner of communicating with Department 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 the Department 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 Comptroller-General of Customs may approve different forms
for documentary communications to be made in different
circumstances or by different classes of persons.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
185
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 71L
71L Manner and effect of communicating with Department
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 the Department electronically must communicate
such information as is set out in an approved statement.
(2) The Comptroller-General of Customs 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 the
Department electronically when an import entry advice, or an
acknowledgment of the withdrawal or the return, is communicated
by a Collector electronically to the person identified in the import
entry, withdrawal or return as the person sending it.
(4) A movement application that is communicated to the Department
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 the Department electronically when an
acknowledgment of the application is communicated by a Collector
electronically to the person identified in the application as the
person sending it.
71M Requirements for communicating to Department electronically
A communication that is required or permitted by this Division to
be made to the Department 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
186
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 72
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
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
187
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 73
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.
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;
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
188
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 76
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 the Department by the operator of the ship
or aircraft under section 64AAC;
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
189
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 4 The entry, unshipment, landing, and examination of goods
Section 77
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 a Collector 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
(b) whether a report of the arrival of the ship or aircraft has been
made and, if so, the time of arrival;
a Collector may comply with the request.
(2) If goods have been entered for home consumption or warehousing,
a Collector may, at the request of the owner of the goods, inform
the owner of the stage reached by a Collector 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, a
Collector may, at the request of the owner of the goods, inform the
owner of the stage reached by a Collector in its consideration of the
application.
(4) If goods have been entered for export by the making of an export
declaration, a Collector may, at the request of the owner of the
goods, inform the owner of the stage reached by a Collector 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 the
Department under section 117A, a Collector may, at the request of
the owner of the goods, inform the owner of the stage reached by a
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
190
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
The entry, unshipment, landing, and examination of goods Division 4
Section 77AA
Collector in preparing to give a submanifest number in respect of
the submanifest.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
191
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 5 Detention of goods in the public interest
Section 77EA
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 a Collector 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
192
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
Detention of goods in the public interest Division 5
Section 77EC
77EC Detention of goods by Collector
If the Minister orders a Collector to detain goods under
section 77EA, a Collector 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
193
Authorised Version C2019C00090 registered 02/03/2019
Part IV The importation of goods
Division 5 Detention of goods in the public interest
Section 77EF
(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 a Collector to dispose of the goods in
the manner the Minister considers appropriate.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
194
Authorised Version C2019C00090 registered 02/03/2019
The importation of goods Part IV
Detention of goods in the public interest Division 5
Section 77EF
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
195
Authorised Version C2019C00090 registered 02/03/2019
Part IVA Depots
Section 77F
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 Licensing Charges Act
1997 and payable as set out in section 77H.
depot licence charge means the depot licence charge imposed by
the Customs 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 Licensing Charges Act 1997 and
payable as set out in section 77LA of this Act.
International Mail Centre means a place approved in an
instrument under subsection (1A) 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.
(1A) For the purposes of the definition of International Mail Centre in
subsection (1), the Comptroller-General of Customs may, by
writing, approve a place as a place for the examination of
international mail.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
196
Authorised Version C2019C00090 registered 02/03/2019
Depots Part IVA
Section 77G
(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
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 Comptroller-General of Customs 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 customs
control 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 customs
control 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
197
Authorised Version C2019C00090 registered 02/03/2019
Part IVA Depots
Section 77H
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 Comptroller-General of Customs may require applicant to
supply further information
(1) The Comptroller-General of Customs 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 Comptroller-General of Customs may extend the specified
period if the applicant, in writing, requests the
Comptroller-General of Customs 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 Comptroller-General of Customs must not take the information
into account in determining whether to grant the depot licence.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
198
Authorised Version C2019C00090 registered 02/03/2019
Depots Part IVA
Section 77K
77K Requirements for grant of depot licence
(1) The Comptroller-General of Customs must not grant a depot
licence if, in his or her 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 an officer of Customs
adequately to audit those records.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
199
Authorised Version C2019C00090 registered 02/03/2019
Part IVA Depots
Section 77K
(2) The Comptroller-General of Customs 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 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 Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
200
Authorised Version C2019C00090 registered 02/03/2019
Depots Part IVA
Section 77L
(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
(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 Comptroller-General of Customs may refuse to grant a depot
licence if, in his or her 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 those
officers 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 Comptroller-General of Customs must not
grant the licence unless the applicant has, at the proposed depot,
facilities that would enable the applicant to communicate with the
Department electronically.
77L Granting of a depot licence
(1) The Comptroller-General of Customs 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 Comptroller-General of Customs 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 Comptroller-General of Customs has not made a decision
whether or not to grant a depot licence within 60 days under
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
201
Authorised Version C2019C00090 registered 02/03/2019
Part IVA Depots
Section 77LA
subsection (1), the Comptroller-General of Customs is taken to
have refused the application.
77LA Variation of places covered by depot licence
(1) The Comptroller-General of Customs may, on application by the
holder of a depot licence, vary the licence by:
(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 Comptroller-General of Customs 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 Comptroller-General of Customs
allows.
(4) The Comptroller-General of Customs 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 his or her 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
202
Authorised Version C2019C00090 registered 02/03/2019
Depots Part IVA
Section 77N
(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 an officer of Customs adequately to
audit those records.
(5) The Comptroller-General of Customs must not grant an application
for the substitution of the description of a place not currently
described in the licence if, in his or her opinion, the place would be
too remote from the nearest place where officers of Customs
regularly perform their functions for those officers to be able to
conveniently check whether the Customs Acts are being complied
with at the place.
(6) The Comptroller-General of Customs 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 Comptroller-General of Customs 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 Comptroller-General of Customs has not made the decision
whether or not to grant the application within the period applicable
under subsection (6), the Comptroller-General of Customs 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
Comptroller-General of Customs particulars in writing of that
event:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
203
Authorised Version C2019C00090 registered 02/03/2019
Part IVA Depots
Section 77N
(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
(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 Comptroller-General of Customs
30 days’ notice of the proposed change.
(3) The holder of the licence must pay to the Commonwealth 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
204
Authorised Version C2019C00090 registered 02/03/2019
Depots Part IVA
Section 77N
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.
(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 customs control; or
(b) which an authorised officer has reasonable grounds to believe
are subject to customs control.
(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
customs control.
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
205
Authorised Version C2019C00090 registered 02/03/2019
Part IVA Depots
Section 77P
(b) if the holder has notified the Department 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
(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 Comptroller-General of Customs, on written request by
the holder made before the end of that following month,
grants an extension under this section—cause the removal of
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
206
Authorised Version C2019C00090 registered 02/03/2019
Depots Part IVA
Section 77Q
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 Comptroller-General of Customs may impose additional
conditions to which a depot licence is subject
Imposition of additional conditions
(1) The Comptroller-General of Customs may, at any time, impose
additional conditions to which a depot licence is subject if the
Comptroller-General of Customs 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.
(1A) If the Comptroller-General of Customs imposes conditions under
subsection (1) when granting the depot licence, the
Comptroller-General of Customs must specify the conditions in the
licence.
(1B) If the Comptroller-General of Customs imposes conditions under
subsection (1) after the depot licence has been granted:
(a) the Comptroller-General of Customs 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 Comptroller-General of Customs considers that it
is necessary for the conditions to take effect earlier—the
end of a shorter period specified in the notice.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
207
Authorised Version C2019C00090 registered 02/03/2019
Part IVA Depots
Section 77R
Variation of imposed conditions
(2) The Comptroller-General of Customs 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 Comptroller-General of Customs 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.
(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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
208
Authorised Version C2019C00090 registered 02/03/2019
Depots Part IVA
Section 77T
(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 Comptroller-General of Customs 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
occurs first), refuse to permit goods that are subject to customs
control 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
209
Authorised Version C2019C00090 registered 02/03/2019
Part IVA Depots
Section 77U
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 Comptroller-General of Customs may give a notice under this
subsection to the holder of a depot licence if:
(a) the Comptroller-General of Customs 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
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
210
Authorised Version C2019C00090 registered 02/03/2019
Depots Part IVA
Section 77V
(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 Comptroller-General of Customs 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
Comptroller-General of Customs 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:
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
211
Authorised Version C2019C00090 registered 02/03/2019
Part IVA Depots
Section 77V
(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 Comptroller-General of
Customs 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
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
212
Authorised Version C2019C00090 registered 02/03/2019
Depots Part IVA
Section 77VA
(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
Comptroller-General of Customs 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 Comptroller-General of Customs 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:
(a) the Comptroller-General of Customs 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).
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
213
Authorised Version C2019C00090 registered 02/03/2019
Part IVA Depots
Section 77VA
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 customs control 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
(f) by notice in writing to the holder of the licence, require the
holder to pay to the Commonwealth, in respect of the
services of officers required as the result of the suspension,
such fee as the Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
214
Authorised Version C2019C00090 registered 02/03/2019
Depots Part IVA
Section 77VB
(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
Comptroller-General of Customs:
(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 Comptroller-General of Customs may, by notice in writing,
cancel a depot licence if the Comptroller-General of Customs 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 Comptroller-General of Customs must, by notice in writing,
cancel a depot licence if the Comptroller-General of Customs
receives a written request from the holder of the licence that the
licence be cancelled on and after a specified day.
(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
Comptroller-General of Customs must, by notice published in a
newspaper circulating in the locality in which the depot is situated,
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
215
Authorised Version C2019C00090 registered 02/03/2019
Part IVA Depots
Section 77W
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 an officer of 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:
Post-cancellation days Annual rate
Days in the year
where:
annual rate means the amount of $4,000, or, if another amount is
prescribed under subsection 6(2) of the Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
216
Authorised Version C2019C00090 registered 02/03/2019
Depots Part IVA
Section 77X
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 customs control 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 customs
control (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
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
217
Authorised Version C2019C00090 registered 02/03/2019
Part IVA Depots
Section 77Y
(h) by notice in writing to the former holder, require the former
holder to pay to the Commonwealth, 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 Comptroller-General of Customs 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 the Commonwealth in respect of the cost of the removal
such fees as the Comptroller-General of Customs 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
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 customs control
(the controlled goods).
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
218
Authorised Version C2019C00090 registered 02/03/2019
Depots Part IVA
Section 77Z
(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.
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
219
Authorised Version C2019C00090 registered 02/03/2019
Part IVA Depots
Section 77ZA
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
220
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 78
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.
warehouse licence application charge means the warehouse
licence application charge imposed by the Customs Licensing
Charges Act 1997 and payable as set out in section 80.
warehouse licence charge means the warehouse licence charge
imposed by the Customs Licensing Charges Act 1997 and payable
as set out in section 85.
warehouse licence variation charge means the warehouse licence
variation charge imposed by the Customs Licensing Charges Act
1997 and payable as set out in section 81B of this Act.
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
221
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 79
79 Warehouse licences
(1) Subject to this Part, the Comptroller-General of Customs 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.
(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
Comptroller-General of Customs 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
Comptroller-General of Customs 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; and
(g) be accompanied by the warehouse licence application charge.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
222
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 80A
80A Comptroller-General of Customs may require applicant to
supply further information
(1) The Comptroller-General of Customs 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 Comptroller-General of Customs may extend the specified
period if the applicant, in writing, requests the
Comptroller-General of Customs 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 Comptroller-General of Customs must not take the information
into account in determining whether to grant the warehouse
licence.
81 Requirements for grant of warehouse licence
(1) The Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
223
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 81
(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 an officer
of Customs adequately to audit those books or records.
(2) The Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
224
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 81A
cancelled, within the 10 years immediately preceding the
making of the application.
(3) The Comptroller-General of Customs 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
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
Comptroller-General of Customs 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 Comptroller-General of Customs, under section 80A,
requires the applicant to supply further information in
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
225
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 81B
relation to the application and the applicant supplies the
information in accordance with that section—the receipt of
the information.
(2) If the Comptroller-General of Customs 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 Comptroller-General of
Customs 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 Comptroller-General of Customs 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:
(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 the warehouse licence variation charge.
(3) The Comptroller-General of Customs 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 Comptroller-General of
Customs allows.
(4) If an application for the variation of a warehouse licence is made
under subsection (1), the Comptroller-General of Customs must
not grant the application if, in his or her opinion:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
226
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 81B
(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 an officer of Customs adequately to audit those
books or records.
(5) The Comptroller-General of Customs must not grant an application
under subsection (1) for the substitution of the description of a
place in a warehouse licence if, in his or her opinion, the place
would be too remote from the nearest place where officers, who
regularly perform their functions, 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
Comptroller-General of Customs 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 Comptroller-General of Customs requires the
applicant to give further information under
subsection (3); and
(ii) the applicant supplies the information in accordance
with that subsection;
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
227
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 82
within 60 days after receiving the information.
(7) If the Comptroller-General of Customs 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
Comptroller-General of Customs 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;
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
228
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 82
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 Comptroller-General of Customs 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 Comptroller-General of
Customs 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
(b) conditions limiting the operations that may be performed
upon, or in relation to, goods in the warehouse.
(5) The Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
229
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 82A
82A Comptroller-General of Customs may impose additional
conditions to which a warehouse licence is subject
(1) The Comptroller-General of Customs may, at any time, impose
additional conditions to which the licence is subject if the
Comptroller-General of Customs 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 Comptroller-General of Customs imposes conditions under
subsection (1):
(a) the Comptroller-General of Customs 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 Comptroller-General of Customs considers that it
is necessary for the conditions to take effect earlier—the
end of a shorter period specified in the notice.
82B Comptroller-General of Customs may vary the conditions to
which a warehouse licence is subject
(1) The Comptroller-General of Customs may, by written notice to the
holder of a warehouse licence, vary:
(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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
230
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 82C
(a) the end of 30 days after the giving of the notice under that
subsection; or
(b) if the Comptroller-General of Customs 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
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
231
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 83
(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 Commonwealth 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 Comptroller-General of Customs
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 Commonwealth in
respect of the cost of the removal such fee as the
Comptroller-General of Customs 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
Comptroller-General of Customs must by notice:
(a) published on the Department’s website; 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 former warehouse:
(d) that they are required, within a time specified in the notice or
any further time allowed by the Comptroller-General of
Customs, to:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
232
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 84
(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 Comptroller-General of Customs 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
Comptroller-General of Customs, 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 Comptroller-General of Customs may, by writing, renew a
warehouse licence on the application, in writing, of the holder of
the licence.
(3) The Comptroller-General of Customs may refuse to renew a
licence if the Comptroller-General of Customs is satisfied that, if
the licence were renewed, he or she would be entitled to cancel the
licence.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
233
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 85
(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 Licence charges
Grant of licence
(1) A warehouse licence charge is payable in respect of the grant of a
warehouse licence by the person or partnership seeking the grant.
(2) A person or partnership liable to pay a warehouse licence charge in
respect of the grant of a warehouse licence must pay the charge in
accordance with section 85A.
Renewal of licence
(3) A warehouse licence charge is payable in respect of the renewal of
a warehouse licence by the holder of the licence.
(4) The holder of a warehouse licence liable to pay a warehouse
licence charge in respect of the renewal of the warehouse licence
must pay the charge in accordance with section 85A.
85A Payment of warehouse licence charge
(1) A warehouse licence charge in respect of the grant, or the renewal,
of a warehouse licence must be paid in accordance with the
regulations.
(2) Without limiting subsection (1), the regulations may make
provision for and in relation to the following:
(a) the payment of the charge in instalments;
(b) the day or days before the end of which the charge, or
instalments of the charge, must be paid.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
234
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 86
86 Suspension of warehouse licences
(1) The Comptroller-General of Customs 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) an amount of a warehouse licence charge payable in respect
of the licence remains unpaid more than 28 days after the day
the amount was due to be paid;
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
235
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 86
(1A) The Comptroller-General of Customs 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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
236
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 86
(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 Comptroller-General of Customs 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
(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;
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
237
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 86
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:
(a) served, either personally or by post, on the holder of the
licence; or
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
238
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 86
(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
Comptroller-General of Customs 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 Comptroller-General of Customs 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
Comptroller-General of Customs:
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
239
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 87
(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 Commonwealth 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 Comptroller-General of Customs
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 Comptroller-General of Customs may cancel a warehouse
licence if:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
240
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 87
(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
(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 Comptroller-General of Customs must cancel a warehouse
licence if the Comptroller-General of Customs receives a written
request from the holder of the licence that the licence be cancelled
on and after a specified day.
(2) The Comptroller-General of Customs 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 Comptroller-General of Customs
cancels a warehouse licence under this section, he or she must by
notice:
(a) published on the Department’s website; 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 Comptroller-General of
Customs, to:
(i) pay to the Collector duty payable in respect of their
goods in the warehouse; or
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
241
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 87A
(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.
(5) Where the Comptroller-General of Customs 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
Comptroller-General of Customs, 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 Comptroller-General
of Customs to do so, surrender the licence to the
Comptroller-General of Customs.
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.
87A Refund of warehouse licence charge
If:
(a) a warehouse licence is cancelled before the end of a financial
year; and
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
242
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 88
(b) the person or partnership (the former holder) who held the
licence before its cancellation has paid some or all of the
warehouse licence charge for that financial year;
the former holder is entitled to a refund of an amount worked out
in accordance with the regulations.
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.
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
243
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 91
(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.
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
244
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 94
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.
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
245
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 96A
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
(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;
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
246
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 96A
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:
(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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
247
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 96A
(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
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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
248
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 96A
(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 commits 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.
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
249
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 96B
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.
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
250
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 96B
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 under this Act 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
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
251
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 96B
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
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 commits 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
252
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 97
(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
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
253
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 99
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
available by a Collector, 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
254
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 100
100 Entry of goods without warehousing with permission of
Collector
Applying for permission to enter goods without warehousing
(1) A person may apply to the Department 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 the Department 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 Comptroller-General of Customs 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.
Giving permission to enter goods without warehousing
(6) A Collector 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
255
Authorised Version C2019C00090 registered 02/03/2019
Part V Warehouses
Section 101
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.
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
256
Authorised Version C2019C00090 registered 02/03/2019
Warehouses Part V
Section 102A
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 Department 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 the Department
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 the Department electronically, within
the 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
257
Authorised Version C2019C00090 registered 02/03/2019
Part VAAA Cargo terminals
Division 1 Preliminary
Section 102B
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
258
Authorised Version C2019C00090 registered 02/03/2019
Cargo terminals Part VAAA
Preliminary Division 1
Section 102BA
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 a Collector 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 Comptroller-General of
Customs 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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
259
Authorised Version C2019C00090 registered 02/03/2019
Part VAAA Cargo terminals
Division 1 Preliminary
Section 102BA
(i) against this Act; or
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
260
Authorised Version C2019C00090 registered 02/03/2019
Cargo terminals Part VAAA
Obligations of cargo terminal operators Division 2
Section 102C
Division 2—Obligations of cargo terminal operators
102C Notifying Department of cargo terminal
(1) The cargo terminal operator of a cargo terminal must notify the
Department 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 the
Comptroller-General of 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 the
Department 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
261
Authorised Version C2019C00090 registered 02/03/2019
Part VAAA Cargo terminals
Division 2 Obligations of cargo terminal operators
Section 102CB
(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 an officer of 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 the
Department 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;
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
262
Authorised Version C2019C00090 registered 02/03/2019
Cargo terminals Part VAAA
Obligations of cargo terminal operators Division 2
Section 102CD
(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 the
Department, 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
263
Authorised Version C2019C00090 registered 02/03/2019
Part VAAA Cargo terminals
Division 2 Obligations of cargo terminal operators
Section 102CF
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
264
Authorised Version C2019C00090 registered 02/03/2019
Cargo terminals Part VAAA
Obligations of cargo terminal operators Division 2
Section 102CH
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 Comptroller-General of Customs may impose additional
obligations
The Comptroller-General of Customs may, by legislative
instrument, impose additional obligations on cargo terminal
operators generally if the Comptroller-General of Customs
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
265
Authorised Version C2019C00090 registered 02/03/2019
Part VAAA Cargo terminals
Division 2 Obligations of cargo terminal operators
Section 102CK
Note: For strict liability, see section 6.1 of the Criminal Code.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
266
Authorised Version C2019C00090 registered 02/03/2019
Cargo terminals Part VAAA
Obligations of cargo handlers Division 3
Section 102D
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
Department
(1) When communicating electronically with the Department 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
267
Authorised Version C2019C00090 registered 02/03/2019
Part VAAA Cargo terminals
Division 3 Obligations of cargo handlers
Section 102DD
102DD Comptroller-General of Customs may impose additional
obligations
The Comptroller-General of Customs may, by legislative
instrument, impose additional obligations on cargo handlers
generally if the Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
268
Authorised Version C2019C00090 registered 02/03/2019
Cargo terminals Part VAAA
Powers of authorised officers Division 4
Section 102E
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
269
Authorised Version C2019C00090 registered 02/03/2019
Part VAAA Cargo terminals
Division 4 Powers of authorised officers
Section 102EA
(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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
270
Authorised Version C2019C00090 registered 02/03/2019
Cargo terminals Part VAAA
Powers of authorised officers Division 4
Section 102EB
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
271
Authorised Version C2019C00090 registered 02/03/2019
Part VAAA Cargo terminals
Division 5 Directions to cargo terminal operators or cargo handlers
Section 102F
Division 5—Directions to cargo terminal operators or
cargo handlers
102F Directions to cargo terminal operators or cargo handlers etc.
(1) The Comptroller-General of Customs 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 Comptroller-General of Customs 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 Comptroller-General of Customs
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
272
Authorised Version C2019C00090 registered 02/03/2019
Cargo terminals Part VAAA
Directions to cargo terminal operators or cargo handlers Division 5
Section 102FA
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
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
273
Authorised Version C2019C00090 registered 02/03/2019
Part VA Special provisions relating to beverages
Section 103
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 approval of
Comptroller-General of Customs
(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 Comptroller-General of Customs, by notice in writing,
permits the customable beverage to be entered for home
consumption packaged in bulk containers.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
274
Authorised Version C2019C00090 registered 02/03/2019
Special provisions relating to beverages Part VA
Section 105A
(2) The Comptroller-General of Customs 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 Comptroller-General of Customs
approves in writing; and
(b) the Comptroller-General of Customs 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 customs control 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
275
Authorised Version C2019C00090 registered 02/03/2019
Part VAA Special provisions relating to excise-equivalent goods
Section 105B
Part VAA—Special provisions relating to
excise-equivalent goods
105B Extinguishment of duty on excise-equivalent goods
Extinguishing duty on excise-equivalent goods
(1) The liability to pay import duty on excise-equivalent goods is
wholly or partly 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 customs control 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.
(1A) The liability is:
(a) wholly extinguished unless paragraph (b) applies; or
(b) if the excise-equivalent goods are a biofuel blend—
extinguished except for an amount equal to any duty that
would have been payable on the biofuel constituents of the
blend if they had not been included in the blend.
(2) The liability is so extinguished at the time the excisable goods are
manufactured.
Exceptions
(3) Subsection (1) does not apply to an amount of duty if:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
276
Authorised Version C2019C00090 registered 02/03/2019
Special provisions relating to excise-equivalent goods Part VAA
Section 105C
(a) it is calculated as a percentage of the value of the
excise-equivalent goods because of section 9 of the Customs
Tariff Act 1995; or
(b) the excise-equivalent goods are classified to:
(i) subheading 2207.20.10 (denatured ethanol) or
3826.00.10 (biodiesel) of Schedule 3 to the Customs
Tariff Act 1995; or
(ii) an item in the table in Schedule 4A, 5, 6, 7, 8, 8B, 9, 10,
11 or 12 to that Act that relates to a subheading
mentioned in subparagraph (i).
Note: Subsection 105C(2) deals with the payment of the amount.
Definitions
(4) In this section:
biofuel blend means goods classified to:
(a) subheading 2710.12.62, 2710.19.22, 2710.20.00, 2710.91.22,
2710.91.62, 2710.91.80, 2710.99.22, 2710.99.62,
2710.99.80, 3824.99.30, 3824.99.40 or 3826.00.20 of
Schedule 3 to the Customs Tariff Act 1995; or
(b) an item in the table in Schedule 4A, 5, 6, 7, 8, 8B, 9, 10, 11
or 12 to that Act that relates to a subheading mentioned in
paragraph (a).
biofuel constituent, for a biofuel blend, means a constituent of the
blend that is:
(a) biodiesel; or
(b) denatured ethanol;
(within the meaning of the subheading of Schedule 3 to the
Customs Tariff Act 1995 to which the blend is classified or relates).
105C Returns
(1) This section applies if:
(a) excisable goods are manufactured within a manufacture
period; and
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
277
Authorised Version C2019C00090 registered 02/03/2019
Part VAA Special provisions relating to excise-equivalent goods
Section 105C
(b) excise-equivalent goods are used in that manufacture
(whether or not in that period); and
(c) the excise-equivalent goods are subject to customs control 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 the Department 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 the Department, pay
any amount of duty referred to in paragraph 105B(1A)(b) or
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
278
Authorised Version C2019C00090 registered 02/03/2019
Special provisions relating to excise-equivalent goods Part VAA
Section 105D
105D GST matters
(1) This section applies if:
(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 customs control 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
279
Authorised Version C2019C00090 registered 02/03/2019
Part VAA Special provisions relating to excise-equivalent goods
Section 105E
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 customs
control 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
280
Authorised Version C2019C00090 registered 02/03/2019
Information about persons departing Australia Part VB
Reports on departing persons Division 1
Section 106A
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 the Department, 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
281
Authorised Version C2019C00090 registered 02/03/2019
Part VB Information about persons departing Australia
Division 1 Reports on departing persons
Section 106C
(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 the Department, 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
282
Authorised Version C2019C00090 registered 02/03/2019
Information about persons departing Australia Part VB
Reports on departing persons Division 1
Section 106D
(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 the Department, 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).
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
283
Authorised Version C2019C00090 registered 02/03/2019
Part VB Information about persons departing Australia
Division 1 Reports on departing persons
Section 106E
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 the Department,
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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
284
Authorised Version C2019C00090 registered 02/03/2019
Information about persons departing Australia Part VB
Reports on departing persons Division 1
Section 106H
(a) be made:
(i) electronically, using a system (if any) approved by the
Comptroller-General of Customs by legislative
instrument for the purposes of this subparagraph; or
(ii) using a format or method approved by the
Comptroller-General of Customs 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 the Department
when a Collector 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 the Department
when the report is given to an officer doing duty in relation to ships
and aircraft due to depart.
(4) The Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
285
Authorised Version C2019C00090 registered 02/03/2019
Part VB Information about persons departing Australia
Division 1 Reports on departing persons
Section 106I
(f) be signed in the manner specified by the approved form; and
(g) be communicated to the Department 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 the Department in the prescribed manner.
106I Comptroller-General of Customs may approve different
statements or forms
(1) The Comptroller-General of Customs 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 Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
286
Authorised Version C2019C00090 registered 02/03/2019
Information about persons departing Australia Part VB
Questions about departing persons Division 2
Section 106J
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).
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
287
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 1AAA Preliminary
Section 107
Part VI—The exportation of goods
Division 1AAA—Preliminary
107 Obligations under this Part may be satisfied in accordance with
a trusted trader agreement
(1) An entity is released from an obligation that the entity would
otherwise be required to satisfy under a provision of this Part
(other than Division 1) if the obligation:
(a) is of a kind prescribed by rules for the purposes of Part XA;
and
(b) is specified in those rules as an obligation from which an
entity may be released; and
(c) is specified in a trusted trader agreement between the
Comptroller-General of Customs and the entity.
(2) If:
(a) an obligation must be satisfied under a provision of this Part
(other than Division 1); and
(b) the obligation:
(i) is of a kind prescribed by rules for the purposes of
Part XA; and
(ii) is specified in those rules as an obligation that may be
satisfied in a way other than required by this Part; and
(iii) is specified in a trusted trader agreement between the
Comptroller-General of Customs and an entity;
then, despite the relevant provision, the entity may satisfy the
obligation in the way specified in the trusted trader agreement.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
288
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Prohibited exports Division 1
Section 112
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:
(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; and
(ii) the granting of a licence or permission to export goods
subject to compliance with conditions or requirements,
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
289
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 1 Prohibited exports
Section 112
either before or after the exportation of the goods, by
the holder of the licence or permission at the time the
goods are exported; and
(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; and
(v) the revocation of a licence or permission to export
goods if the Defence Minister is satisfied that the
exportation of the goods would prejudice the security,
defence or international relations of Australia.
(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 commits 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
(e) the person’s conduct contravenes the condition or
requirement.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
290
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Prohibited exports Division 1
Section 112A
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 commits 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.
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
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
291
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 1 Prohibited exports
Section 112B
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
292
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Export of goods for a military end-use Division 1AA
Section 112BA
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
293
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 1AA Export of goods for a military end-use
Section 112BA
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
294
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Export of goods for a military end-use Division 1AA
Section 112BB
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).
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
295
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 1A Directions in relation to goods for export etc. that are subject to customs
control
Section 112C
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 customs control
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
296
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Directions in relation to goods for export etc. that are subject to customs control
Division 1A
Section 112D
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
297
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 113
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
298
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Entry and clearance of goods for export Division 2
Section 113AA
(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 a
Collector refuses under subsection 114(8) to accept.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
299
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 114
Subdivision B—Export declarations
114 Making an export declaration
(1) An export declaration is a communication to the Department 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 the Department 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 the Department 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 the Department, the goods to
which the declaration relates are taken to have been entered for
export.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
300
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Entry and clearance of goods for export Division 2
Section 114A
(8) A Collector may refuse to accept or deal with an export declaration
in circumstances prescribed by the regulations.
(9) A Collector 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 the
Department by the owner of the goods on, or at any time
after, the communication of the declaration to the
Department; or
(b) by reference to information, in writing, in respect of the
goods that has been so given to the Department.
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
301
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 114A
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 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;
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
302
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Entry and clearance of goods for export Division 2
Section 114B
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;
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 Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
303
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 114B
(3) Where a person applies for confirming exporter status in respect of
particular information and particular goods or goods of a particular
kind, the Comptroller-General of Customs must:
(a) if the Comptroller-General of Customs 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 Comptroller-General of Customs is not so satisfied—
refuse to grant the applicant that status by signing a notice
stating that the Comptroller-General of Customs 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
Comptroller-General of Customs 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
Comptroller-General of Customs forthwith.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
304
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Entry and clearance of goods for export Division 2
Section 114B
(6) Where the Comptroller-General of Customs 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
(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 commits 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 Comptroller-General of Customs 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 Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
305
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 114C
(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 Comptroller-General of Customs must, as soon as practicable
after signing a notice under subsection (3), (6) or (8), serve a copy
of the notice on the person 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, a Collector 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
306
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Entry and clearance of goods for export Division 2
Section 114C
(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.
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
307
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 114CA
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
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 the
Department by the owner of the goods on, or at any time
after, the communication of the declaration to the
Department; or
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
308
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Entry and clearance of goods for export Division 2
Section 114CB
(b) by reference to information, in writing, in respect of the
goods that has been so given to the Department.
(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:
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
309
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 114CC
(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:
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
310
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Entry and clearance of goods for export Division 2
Section 114CC
(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
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
311
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 114D
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 the Department:
(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
(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 the Department 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
312
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Entry and clearance of goods for export Division 2
Section 114E
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:
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
313
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 114F
114F Notices to Department 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.
(1A) The person must give notice to the Department 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 the Department
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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
314
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Entry and clearance of goods for export Division 2
Section 116
(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.
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
315
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 117
(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 the
Department; and
(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 customs control 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 the
Department, 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
316
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Entry and clearance of goods for export Division 2
Section 117A
(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 a Collector, that:
(i) the goods have been entered for export; and
(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 the Department, 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 Department
(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 the Department 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 the Department, a Collector must
send to the compiler of the submanifest a notice acknowledging its
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
317
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 118
receipt and giving the compiler a submanifest number for inclusion
in any outward manifest purportedly relating to the goods
concerned.
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 Comptroller-General of Customs for a
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
318
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Entry and clearance of goods for export Division 2
Section 118A
Certificate of Clearance. The decision of the Comptroller-General
of Customs 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.
(6) If, after an application to the Comptroller-General of Customs for a
Certificate of Clearance is made under subsection (5), the
Comptroller-General of Customs 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 Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
319
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 119
(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 the Department,
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
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 the Department 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 Department
(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 the Department, not
later than 3 days after the day of departure, or such time as is
prescribed in relation to the departure, an outward manifest:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
320
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Entry and clearance of goods for export Division 2
Section 119AA
(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.
(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 if:
(a) the goods are subject to customs control under
paragraph 30(1)(b), (c) or (d); and
(b) either:
(i) the goods have been entered for export and an authority
to deal with the goods is in force; or
(ii) the goods are the subject of a permission in force under
subsection 96A(2).
(2) A person may apply to the Department 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 the Department by sending or giving it
to an officer doing duty in relation to export entries; and
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
321
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 119AA
(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 Comptroller-General of Customs 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.
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
322
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Entry and clearance of goods for export Division 2
Section 119AB
119AB Application for permission to move, alter or interfere with
goods that are no longer for export
(1) If goods are subject to customs control under paragraph 30(1)(e), a
person may apply to the Department 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 the Department 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.
(4) An electronic application must communicate such information as is
set out in an approved statement.
(5) The Comptroller-General of Customs 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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
323
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 119A
(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.
119A Withdrawal of entries, submanifests and manifests
(1) At any time after an export entry, a submanifest or an outward
manifest is communicated to the Department and before the goods
to which it relates are exported, a withdrawal of the entry,
submanifest or manifest may be communicated to the Department:
(a) in the case of a withdrawal of an entry that was
communicated to the Department 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 the Department 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
324
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Entry and clearance of goods for export Division 2
Section 119B
(4) A withdrawal of an entry, submanifest or manifest has effect when,
in accordance with section 119D, it is communicated to the
Department.
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.
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
325
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 119D
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 the Department 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 the Department is taken to have been
communicated to the Department when an export entry advice or
an 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 the Department when an
acknowledgment of the application is sent or given by a Collector
to the person who sent or gave the application.
119E Requirements for communicating to Department electronically
A communication that is required or permitted by this Division to
be made to the Department 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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
326
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Entry and clearance of goods for export Division 2
Section 122
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
327
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 3A Examining goods for export that are not yet subject to customs control
Section 122F
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
customs control 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 Comptroller-General of Customs must not authorise an officer
to exercise powers under this Division unless the
Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
328
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Examining goods for export that are not yet subject to customs control Division 3A
Section 122J
(2) The authorised officer must believe on reasonable grounds that
there are, or have been, in or on particular premises goods (the
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 customs control goods that are made or
prepared in, or brought to, a prescribed place for export.
Note 2: Paragraph 30(1)(e) subjects to customs control 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
329
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 3A Examining goods for export that are not yet subject to customs control
Section 122L
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 the Commonwealth for the
damage.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
330
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Examining goods for export that are not yet subject to customs control Division 3A
Section 122R
(2) The Commonwealth must pay the person such reasonable
compensation as the Commonwealth 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
331
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 4 Exportation procedures after Certificate of Clearance issued
Section 123
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
332
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Exportation procedures after Certificate of Clearance issued Division 4
Section 125
(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 Comptroller-General of Customs 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 customs control, and the
Collector may refuse to allow any other goods subject to customs
control 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
333
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 4A Exportation of goods to Singapore
Section 126AAA
Division 4A—Exportation of goods to Singapore
126AAA Definitions
In this Division:
Singaporean customs official means a person representing the
customs administration of 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 that are to be claimed to be the produce or
manufacture of Australia for the purpose of obtaining a preferential
tariff in Singapore.
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, or
are claimed to be Australian originating goods, 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
334
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Exportation of goods to Singapore Division 4A
Section 126AC
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 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 or to a Singaporean
customs official.
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, or
are claimed to be Australian originating goods, 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 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 or to a
Singaporean customs official.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
335
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 4B Exportation of textile and clothing goods to the US
Section 126AE
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
336
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Exportation of textile and clothing goods to the US Division 4B
Section 126AE
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
337
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 4C Exportation of goods to Thailand
Section 126AF
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
338
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Exportation of goods to Thailand Division 4C
Section 126AI
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
339
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 4D Exportation of goods to New Zealand
Section 126AJA
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
340
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Exportation of goods to New Zealand Division 4D
Section 126AJC
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
341
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 4E Exportation of goods to Chile
Section 126AKA
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
342
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Exportation of goods to Chile Division 4E
Section 126AKD
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
343
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 4EB Exportation of goods to Parties to the Comprehensive and Progressive
Agreement for Trans-Pacific Partnership
Section 126AKI
Division 4EB—Exportation of goods to Parties to the
Comprehensive and Progressive Agreement for
Trans-Pacific Partnership
126AKI Definitions
In this Division:
Agreement means the Comprehensive and Progressive Agreement
for Trans-Pacific Partnership, done at Santiago, Chile on 8 March
2018, as amended and in force for Australia from time to time.
Note 1: The Agreement could in 2018 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
Note 2: Under Article 1 of the Comprehensive and Progressive Agreement for
Trans-Pacific Partnership (the Santiago Agreement), most of the
provisions of the Trans-Pacific Partnership Agreement (the Auckland
Agreement), done at Auckland on 4 February 2016, are incorporated,
by reference, into and made part of the Santiago Agreement. This
means, for example, that Chapters 1 and 3 of the Auckland Agreement
are, because of that Article, Chapters 1 and 3 of the Santiago
Agreement.
customs administration, of a Party, has the meaning given by
Annex 1-A to Chapter 1 of the Agreement.
Party has the meaning given by Article 1.3 of Chapter 1 of the
Agreement.
producer means a person who engages in the production of
goods.
production has the meaning given by Article 3.1 of Chapter 3 of
the Agreement.
territory, for a Party, has the meaning given by Article 1.3 of
Chapter 1 of the Agreement.
Trans-Pacific Partnership customs official, for a Party, means a
person representing the customs administration of that Party.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
344
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Exportation of goods to Parties to the Comprehensive and Progressive Agreement for
Trans-Pacific Partnership Division 4EB
Section 126AKJ
126AKJ 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 the territory of a Party; and
(b) are claimed to be originating goods, in accordance with
Chapter 3 of the Agreement, for the purpose of obtaining a
preferential tariff in the Party.
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.
126AKK 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 126AKJ 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 Trans-Pacific Partnership customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in a Party, disclose any records so produced to
a Trans-Pacific Partnership customs official for that Party.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
345
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 4EB Exportation of goods to Parties to the Comprehensive and Progressive
Agreement for Trans-Pacific Partnership
Section 126AKL
126AKL 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 the territory of a Party; and
(b) are claimed to be originating goods, in accordance with
Chapter 3 of the Agreement, for the purpose of obtaining a
preferential tariff in the Party;
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 Trans-Pacific Partnership customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in a Party, disclose any answers to such
questions to a Trans-Pacific Partnership customs official for that
Party.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
346
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Exportation of goods to Malaysia Division 4F
Section 126ALA
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
347
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 4F Exportation of goods to Malaysia
Section 126ALD
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
348
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Exportation of goods to Korea Division 4G
Section 126AMA
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
349
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 4G Exportation of goods to Korea
Section 126AMD
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
350
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Exportation of goods to Japan Division 4H
Section 126ANA
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
351
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 4H Exportation of goods to Japan
Section 126AND
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
352
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Exportation of goods to China Division 4J
Section 126AOA
Division 4J—Exportation of goods to China
126AOA Definitions
In this Division:
Agreement means the China-Australia Free Trade Agreement,
done at Canberra on 17 June 2015, as amended from time to time.
Note: The Agreement could in 2015 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
Chinese customs official means a person representing the customs
administration of the territory of China.
producer means a person who grows, raises, mines, harvests,
fishes, farms, traps, hunts, captures, gathers, collects, breeds,
extracts, manufactures, processes or assembles goods.
territory of China means territory within the meaning, so far as it
relates to China, of Article 1.3 of the Agreement, and does not
include the customs territory of the following members of the
World Trade Organization established by the World Trade
Organization Agreement:
(a) Hong Kong, China;
(b) Macao, China;
(c) Separate Customs Territory of Taiwan, Penghu, Kinmen and
Matsu.
World Trade Organization Agreement means the Marrakesh
Agreement establishing the World Trade Organization, done at
Marrakesh on 15 April 1994.
Note: The Agreement is in Australian Treaty Series 1995 No. 8 ([1995] ATS
8) and could in 2015 be viewed in the Australian Treaties Library on
the AustLII website (http://www.austlii.edu.au).
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
353
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 4J Exportation of goods to China
Section 126AOB
126AOB 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 the territory of China; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in the territory of
China.
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.
126AOC 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 126AOB 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 Chinese customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in the territory of China, disclose any records so
produced to a Chinese customs official.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
354
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Exportation of goods to China Division 4J
Section 126AOD
126AOD 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 the territory of China; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in the territory of
China;
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 Chinese customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in the territory of China, disclose any answers
to such questions to a Chinese customs official.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
355
Authorised Version C2019C00090 registered 02/03/2019
Part VI The exportation of goods
Division 5 Miscellaneous
Section 126A
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 customs control 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
356
Authorised Version C2019C00090 registered 02/03/2019
The exportation of goods Part VI
Miscellaneous Division 5
Section 126C
Note: For strict liability, see section 6.1 of the Criminal Code.
(3) Subsection (1) does not apply if the Comptroller-General of
Customs has given written permission for the export of the goods
in that way.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
357
Authorised Version C2019C00090 registered 02/03/2019
Part VIA Electronic communications
Section 126D
Part VIA—Electronic communications
126D Comptroller-General of Customs to maintain information
systems
The Comptroller-General of Customs must establish and maintain
such information systems as are necessary to enable persons to
communicate electronically with the Department.
126DA Communications standards and operation
(1) After consulting with persons likely to be affected, the
Comptroller-General of Customs 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 the Department
electronically; and
(c) the information technology requirements that have to be met
to satisfy a requirement that a person’s signature be given to
the Department 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 the
Department when the document is produced electronically.
(2) The Comptroller-General of Customs 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 the Department and is
required or permitted by this Act is taken to be made by a
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
358
Authorised Version C2019C00090 registered 02/03/2019
Electronic communications Part VIA
Section 126DC
particular person, even though the person did not authorise the
communication, if:
(a) the communication meets the information technology
requirements that the Comptroller-General of Customs has
determined under section 126DA have to be met to satisfy a
requirement that the person’s signature be given to the
Department in connection with information in the
communication; and
(b) the person did not notify the Department 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 Comptroller-General of Customs must keep a record of each
electronic communication made as required or permitted by this
Act. The Comptroller-General of Customs must keep the record for
5 years after the communication is made.
Note: It does not matter whether the communication is made to the
Department or by the Department or a Collector.
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 the Department; and
(b) met the information technology requirements that the
Comptroller-General of Customs has determined under
section 126DA have to be met to satisfy a requirement that
the person’s signature be given to the Department in
connection with information in the communication.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
359
Authorised Version C2019C00090 registered 02/03/2019
Part VIA Electronic communications
Section 126DD
(4) In proceedings under this Act, the record is prima facie evidence
that the Department or a Collector made the statements in the
communication, if the record purports to be a record of an
electronic communication that was made by the Department or a
Collector.
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 Department 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 Comptroller-General of Customs must cause notice of the
occurrence to be given:
(c) on the Department’s website; and
(d) where practicable, by email to persons who communicate
with the Department electronically.
(2) If an information system is temporarily inoperative, information
that a person could otherwise have communicated electronically to
the Department by means of the system may be communicated to
the Department in either of the following ways:
(a) if another information system by means of which the person
can communicate information to the Department 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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
360
Authorised Version C2019C00090 registered 02/03/2019
Electronic communications Part VIA
Section 126F
(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 Comptroller-General of Customs 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 the
Department within 24 hours after the notice was given.
Penalty: 50 penalty units.
126F Payment when information system is temporarily inoperative
(1) This section applies when a person who is liable to make a
payment to the Commonwealth 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 the Comptroller-General of
Customs to make the payment as soon as practicable after, and in
any case not later than 24 hours after, the Comptroller-General of
Customs 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 an officer of 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
Comptroller-General of Customs is satisfied that the period for
which it has been, or is likely to be, inoperative is significant.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
361
Authorised Version C2019C00090 registered 02/03/2019
Part VIA Electronic communications
Section 126H
126H Comptroller-General of Customs may arrange for use of
computer programs to make decisions etc.
(1) The Comptroller-General of Customs may arrange for the use,
under the control of the Comptroller-General of Customs, of
computer programs for any purposes for which the
Comptroller-General of Customs, a Collector or an officer may, or
must, under the provisions mentioned in subsection (3):
(a) make a decision; or
(b) exercise any power, or comply with any obligation; or
(c) do anything else related to making a decision, exercising a
power, or complying with an obligation.
(2) The Comptroller-General of Customs, Collector or officer (as the
case requires) is taken to have:
(a) made a decision; or
(b) exercised a power, or complied with an obligation; or
(c) done something else related to the making of a decision, the
exercise of a power, or the compliance with an obligation;
that was made, exercised, complied with, or done (as the case
requires) by the operation of a computer program under an
arrangement made under subsection (1).
(3) For the purposes of subsection (1), the provisions are:
(a) Parts IV and VI; and
(b) any provision of this Act or of the regulations that the
Comptroller-General of Customs, by legislative instrument,
determines for the purposes of this paragraph.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
362
Authorised Version C2019C00090 registered 02/03/2019
Ships’ stores and aircraft’s stores Part VII
Section 127
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 Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
363
Authorised Version C2019C00090 registered 02/03/2019
Part VII Ships’ stores and aircraft’s stores
Section 128
pilots or owners of aircraft or in respect of different kinds of ships
or aircraft.
(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 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
364
Authorised Version C2019C00090 registered 02/03/2019
Ships’ stores and aircraft’s stores Part VII
Section 129
(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,
are necessary for the protection of the revenue 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 commits 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 Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
365
Authorised Version C2019C00090 registered 02/03/2019
Part VII Ships’ stores and aircraft’s stores
Section 130
pilots or owners of aircraft or in respect of different kinds of ships
or aircraft.
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;
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
366
Authorised Version C2019C00090 registered 02/03/2019
Ships’ stores and aircraft’s stores Part VII
Section 130C
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:
(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) commits 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
367
Authorised Version C2019C00090 registered 02/03/2019
Part VII Ships’ stores and aircraft’s stores
Section 130C
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:
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
368
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
The payment and computation of duties generally Division 1
Section 131A
Part VIII—The duties
Division 1—The payment and computation of duties
generally
131A Fish caught by Australian ships
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 customs control.
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).
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
369
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1 The payment and computation of duties generally
Section 131B
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):
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
370
Authorised Version C2019C00090 registered 02/03/2019
1
The duties Part VIII
The payment and computation of duties generally Division 1
Section 132AA
(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
Goods entered for home Time of entry of the goods for home
consumption consumption
2 Goods prescribed by the Time worked out under the regulations made
regulations and entered for for the purposes of this item
home consumption
3 Goods about which the When the information is provided, or when the
owner, or a person acting goods arrive in Australia, whichever is later
on behalf of the owner, is
required by section 71 to
provide information
4 Goods of a kind referred to Time of delivery of the goods into home
in paragraph 68(1)(e) that consumption
are not covered by item 3
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
371
Authorised Version C2019C00090 registered 02/03/2019
3
Part VIII The duties
Division 1 The payment and computation of duties generally
Section 132A
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 Comptroller-General of
Customs. 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 Column 2 Column 3
Item Provisions Subject
1 paragraphs payment of duty on certain goods delivered into home
69(8)(h) and consumption without entry for home consumption
70(7)(b)
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
372
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
The payment and computation of duties generally Division 1
Section 132B
132B Declared period quotas—effect on rates of import duty
(1) If at any time the Comptroller-General of Customs 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 Comptroller-General of
Customs 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 Comptroller-General of Customs 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 Comptroller-General of Customs 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 Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
373
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1 The payment and computation of duties generally
Section 132B
order, be deemed to have come into force immediately before the
time of entry of the goods.
(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 Comptroller-General of Customs 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 Comptroller-General of Customs
considers relevant, the person has entered for home consumption,
and to such other matters as the Comptroller-General of Customs
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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
374
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
The payment and computation of duties generally Division 1
Section 132C
(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
(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
Commonwealth has 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
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 Comptroller-General of Customs 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 Comptroller-General of
Customs under this section, the revocation shall be deemed to have
taken effect on the day on which the order came into force.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
375
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1 The payment and computation of duties generally
Section 132D
(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
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 Comptroller-General of Customs 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 Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
376
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
The payment and computation of duties generally Division 1
Section 134
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
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
377
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1 The payment and computation of duties generally
Section 137
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
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
378
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
The payment and computation of duties generally Division 1
Section 142
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
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, a Collector
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 Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
379
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1 The payment and computation of duties generally
Section 145
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.
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 customs control
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
380
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
The payment and computation of duties generally Division 1
Section 152
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.
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
381
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1AA Calculation of duty on certain alcoholic beverages
Section 153AA
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
382
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Calculation of duty on certain alcoholic beverages Division 1AA
Section 153AC
153AC Rules for working out strength of prescribed alcoholic
beverages
(1) The Comptroller-General of Customs 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 Comptroller-General of Customs 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 Comptroller-General of Customs 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 Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
383
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1AA Calculation of duty on certain alcoholic beverages
Section 153AD
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
384
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Rules of origin of preference claim goods Division 1A
Section 153A
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
385
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1A Rules of origin of preference claim goods
Section 153B
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
386
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Rules of origin of preference claim goods Division 1A
Section 153C
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
387
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1A Rules of origin of preference claim goods
Section 153D
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
388
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Rules of origin of preference claim goods Division 1A
Section 153D
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
389
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1A Rules of origin of preference claim goods
Section 153D
(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;
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
390
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Rules of origin of preference claim goods Division 1A
Section 153E
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
391
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1A Rules of origin of preference claim goods
Section 153E
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.
Comptroller-General of Customs may require artificial elements of
cost to be disregarded
(4) If the Comptroller-General of Customs 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 Comptroller-General of Customs may, by written notice
given to the importer of the preference claim goods, require the
part of that cost that is, in the opinion of the Comptroller-General
of Customs, reasonably attributable to those materials, to be
disregarded.
Comptroller-General of Customs may require cost over normal
market value to be disregarded
(5) If the Comptroller-General of Customs 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
Comptroller-General of Customs, the normal market value of the
materials, the Comptroller-General of Customs may, by written
notice given to the importer of preference claim goods in which
those materials are incorporated, require the excess to be
disregarded.
Comptroller-General of Customs may determine cost of certain
materials received at a factory
(6) If the Comptroller-General of Customs is satisfied:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
392
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Rules of origin of preference claim goods Division 1A
Section 153F
(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
(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 Comptroller-General of Customs may, by written notice given
to the importer, require that an amount determined by the
Comptroller-General of Customs 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 Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
393
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1A Rules of origin of preference claim goods
Section 153G
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.
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;
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
394
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Rules of origin of preference claim goods Division 1A
Section 153LA
(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
Comptroller-General of Customs has determined, by Gazette
notice, to be manufactured raw materials of Papua New
Guinea.
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 Comptroller-General
of Customs 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 Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
395
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1A Rules of origin of preference claim goods
Section 153LA
(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 Comptroller-General of Customs 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
(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 Comptroller-General of Customs 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.
Comptroller-General of Customs may revoke determination
(3) If:
(a) the Comptroller-General of Customs makes a determination;
and
(b) the Comptroller-General of Customs becomes satisfied that
the unforeseen circumstance giving rise to the determination
no longer continues;
the Comptroller-General of Customs 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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
396
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Rules of origin of preference claim goods Division 1A
Section 153M
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.
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
397
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1A Rules of origin of preference claim goods
Section 153P
(b) having regard to their qualifying area, their allowable factory
cost is at least 50% of their total factory cost.
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 Comptroller-General of Customs 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 Comptroller-General
of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
398
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Rules of origin of preference claim goods Division 1A
Section 153Q
(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 (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
Comptroller-General of Customs 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
399
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1A Rules of origin of preference claim goods
Section 153R
(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
(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?
Comptroller-General of Customs may determine that goods are, or
are not, commercially manufactured in Australia
(1) For the purposes of sections 153P and 153Q, the
Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
400
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Rules of origin of preference claim goods Division 1A
Section 153S
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
401
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1B Rules of origin of goods claimed to be the produce or manufacture of
Singapore
Section 153U
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):
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
402
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Rules of origin of goods claimed to be the produce or manufacture of Singapore
Division 1B
Section 153UA
(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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
403
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1B Rules of origin of goods claimed to be the produce or manufacture of
Singapore
Section 153UB
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
404
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Rules of origin of goods claimed to be the produce or manufacture of Singapore
Division 1B
Section 153UC
manufacturer of the goods must not be taken into account more
than once.
153UC Comptroller-General of Customs may determine cost of
certain input, material etc.
If the Comptroller-General of Customs 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 Comptroller-General of Customs may require, in writing, that
an amount determined by the Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
405
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1B Rules of origin of goods claimed to be the produce or manufacture of
Singapore
Section 153VA
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
Comptroller-General of Customs 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:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
406
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Rules of origin of goods claimed to be the produce or manufacture of Singapore
Division 1B
Section 153VB
(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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
407
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1B Rules of origin of goods claimed to be the produce or manufacture of
Singapore
Section 153VC
(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 Comptroller-General of Customs 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 Comptroller-General of Customs 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%.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
408
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Rules of origin of goods claimed to be the produce or manufacture of Singapore
Division 1B
Section 153VC
When 50% in subsection 153VB(2) or 153VB(5) can be read as
48%
(2) If the Comptroller-General of Customs 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 Comptroller-General of Customs 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 Comptroller-General of Customs 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.
Comptroller-General of Customs may revoke determination
(4) If:
(a) the Comptroller-General of Customs has made a
determination under this section; and
(b) the Comptroller-General of Customs becomes satisfied that
the unforeseen circumstance giving rise to the determination
no longer continues;
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
409
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1B Rules of origin of goods claimed to be the produce or manufacture of
Singapore
Section 153VD
the Comptroller-General of Customs 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
Comptroller-General of Customs may determine a different
percentage
(1) If the Comptroller-General of Customs is satisfied that exceptional
circumstances apply, the Comptroller-General of Customs 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 Comptroller-General of Customs 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.
Comptroller-General of Customs may revoke determination
(3) If:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
410
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Rules of origin of goods claimed to be the produce or manufacture of Singapore
Division 1B
Section 153VE
(a) the Comptroller-General of Customs makes a determination
under this section; and
(b) the Comptroller-General of Customs becomes satisfied that
the exceptional circumstances giving rise to the
determination no longer continue;
the Comptroller-General of Customs 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
411
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1B Rules of origin of goods claimed to be the produce or manufacture of
Singapore
Section 153VF
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
412
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Rules of origin of goods claimed to be the produce or manufacture of Singapore
Division 1B
Section 153WA
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
413
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1B Rules of origin of goods claimed to be the produce or manufacture of
Singapore
Section 153WB
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
414
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Rules of origin of goods claimed to be the produce or manufacture of Singapore
Division 1B
Section 153X
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
415
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1B Rules of origin of goods claimed to be the produce or manufacture of
Singapore
Section 153XB
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
416
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Singaporean originating goods Division 1BA
Section 153XC
Division 1BA—Singaporean originating goods
Subdivision A—Preliminary
153XC Simplified outline of this Division
• This Division defines Singaporean originating goods.
Preferential rates of customs duty under the Customs Tariff
Act 1995 apply to such goods that are imported into Australia.
• Subdivision B provides that goods are Singaporean
originating goods if they are wholly obtained or produced
entirely in Singapore or in Singapore and Australia.
• Subdivision C provides that goods are Singaporean
originating goods if they are produced entirely in Singapore,
or in Singapore and Australia, from originating materials only.
• Subdivision D sets out when goods are Singaporean
originating goods because they are produced entirely in
Singapore, or in Singapore and Australia, from
non-originating materials only or from non-originating
materials and originating materials.
• Subdivision E sets out when goods are Singaporean
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 Singaporean originating goods.
• Subdivision G allows regulations to make provision for and in
relation to determining whether goods are Singaporean
originating goods.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
417
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1BA Singaporean originating goods
Section 153XD
153XD Interpretation
Definitions
(1) In this Division:
Agreement means the Singapore-Australia Free Trade Agreement
done at Singapore on 17 February 2003, as amended from time to
time.
Note: The Agreement is in Australian Treaty Series 2003 No. 16 ([2003]
ATS 16) and could in 2017 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
aquaculture has the meaning given by Article 1 of Chapter 3 of the
Agreement.
Australian originating goods means goods that are Australian
originating goods under a law of Singapore that implements the
Agreement.
certification of origin means a certificate that is in force and that
complies with the requirements of Article 18 of 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 Convention is in Australian Treaty Series 1988 No. 30 ([1988]
ATS 30) and could in 2017 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 of Chapter 3 of the
Agreement.
Harmonized Commodity Description and Coding System means
the Harmonized Commodity Description and Coding System that
is established by or under the Convention.
Harmonized System means:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
418
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Singaporean originating goods Division 1BA
Section 153XD
(a) the Harmonized Commodity Description and Coding System
as in force immediately before 1 January 2017; or
(b) if the table in Annex 2 to the Agreement is amended or
replaced to refer to Chapters, headings and subheadings of a
later version of the Harmonized Commodity Description and
Coding System—the later version of the Harmonized
Commodity Description and Coding System.
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) catalysts and solvents; and
(e) gloves, glasses, footwear, clothing, safety equipment and
supplies; and
(f) tools, dies and moulds; and
(g) spare parts and materials; and
(h) lubricants, greases, compounding materials and other similar
goods.
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.
national, for Singapore, has the same meaning as it has in
Chapter 3 of the Agreement.
non-originating materials means goods that are not originating
materials.
non-Party has the same meaning as it has in Chapter 3 of the
Agreement.
originating materials means:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
419
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1BA Singaporean originating goods
Section 153XD
(a) Singaporean 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) recovered goods derived in the territory of Australia, or in the
territory of Singapore, and used in the production of, and
incorporated into, remanufactured goods; or
(d) indirect materials.
person of Singapore means:
(a) a national of Singapore; or
(b) an enterprise of Singapore.
production means growing, cultivating, raising, mining,
harvesting, fishing, trapping, hunting, capturing, collecting,
breeding, extracting, aquaculture, gathering, manufacturing,
processing or assembling.
recovered goods means goods in the form of one or more
individual parts that:
(a) have resulted from the disassembly of used goods; and
(b) have been cleaned, inspected, tested or processed as
necessary for improvement to sound working condition.
remanufactured goods means goods that:
(a) are classified to any of Chapters 84 to 90, or to heading
94.02, of the Harmonized System; and
(b) are entirely or partially composed of recovered goods; and
(c) have a similar life expectancy to, and perform the same as or
similar to, new goods:
(i) that are so classified; and
(ii) that are not composed of any recovered goods; and
(d) have a factory warranty similar to that applicable to such new
goods.
Singaporean originating goods means goods that, under this
Division, are Singaporean originating goods.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
420
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Singaporean originating goods Division 1BA
Section 153XE
territory of Australia means territory within the meaning, so far as
it relates to Australia, of Article 2 of Chapter 1 of the Agreement.
territory of Singapore means territory within the meaning, so far
as it relates to Singapore, of Article 2 of Chapter 1 of the
Agreement.
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 Legislation 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 or produced entirely in
Singapore or in Singapore and Australia
153XE Goods wholly obtained or produced entirely in Singapore or
in Singapore and Australia
(1) Goods are Singaporean originating goods if:
(a) they are wholly obtained or produced entirely in Singapore or
in Singapore and Australia; and
(b) either:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
421
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1BA Singaporean originating goods
Section 153XE
(i) the importer of the goods has, at the time the goods are
imported, a certification of origin, or a copy of one, for
the goods; or
(ii) Australia has waived the requirement for a certification
of origin for the goods.
(2) Goods are wholly obtained or produced entirely in Singapore or
in Singapore and Australia if, and only if, the goods are:
(a) plants, or goods obtained from plants, that are grown,
cultivated, harvested, picked or gathered in the territory of
Singapore or in the territory of Singapore and the territory of
Australia; or
(b) live animals born and raised in the territory of Singapore or
in the territory of Singapore and the territory of Australia; or
(c) goods obtained in the territory of Singapore from live
animals referred to in paragraph (b); or
(d) animals obtained by hunting, trapping, fishing, gathering or
capturing in the territory of Singapore; or
(e) goods obtained from aquaculture conducted in the territory of
Singapore; or
(f) minerals, or other naturally occurring substances, extracted or
taken from the territory of Singapore; or
(g) fish, shellfish or other marine life taken from the high seas by
vessels that are entitled to fly the flag of Singapore; or
(h) goods produced, from goods referred to in paragraph (g), on
board factory ships that are registered, listed or recorded with
Singapore and are entitled to fly the flag of Singapore; or
(i) goods, other than fish, shellfish or other marine life, taken by
Singapore, or a person of Singapore, from the seabed, or
subsoil beneath the seabed, outside the territory of Singapore,
and beyond areas over which non-Parties exercise
jurisdiction, but only if Singapore, or the person of
Singapore, has the right to exploit that seabed or subsoil in
accordance with international law; or
(j) waste or scrap that:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
422
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Singaporean originating goods Division 1BA
Section 153XF
(i) has been derived from production in the territory of
Singapore; or
(ii) has been derived from used goods that are collected in
the territory of Singapore and that are fit only for the
recovery of raw materials; or
(k) goods produced entirely in the territory of Singapore, or
entirely in the territory of Singapore and the territory of
Australia, exclusively from goods referred to in
paragraphs (a) to (j) or from their derivatives.
Subdivision C—Goods produced in Singapore, or in Singapore
and Australia, from originating materials
153XF Goods produced in Singapore, or in Singapore and Australia,
from originating materials
Goods are Singaporean originating goods if:
(a) they are produced entirely in the territory of Singapore, or
entirely in the territory of Singapore and the territory of
Australia, from originating materials only; and
(b) either:
(i) the importer of the goods has, at the time the goods are
imported, a certification of origin, or a copy of one, for
the goods; or
(ii) Australia has waived the requirement for a certification
of origin for the goods.
Subdivision D—Goods produced in Singapore, or in Singapore
and Australia, from non-originating materials
153XG Goods produced in Singapore, or in Singapore and
Australia, from non-originating materials
(1) Goods are Singaporean originating goods if:
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
423
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1BA Singaporean originating goods
Section 153XG
(a) they are classified to a Chapter, heading or subheading of the
Harmonized System that is covered by the table in Annex 2
to the Agreement; and
(b) they are produced entirely in the territory of Singapore, or
entirely in the territory of Singapore and the territory of
Australia, from non-originating materials only or from
non-originating materials and originating materials; and
(c) the goods satisfy the requirements applicable to the goods in
that Annex; and
(d) either:
(i) the importer of the goods has, at the time the goods are
imported, a certification of origin, or a copy of one, for
the goods; or
(ii) Australia has waived the requirement for a certification
of origin for the goods.
(2) Without limiting paragraph (1)(c), a requirement may be specified
in the table in Annex 2 to the Agreement by using an abbreviation
that is given a meaning for the purposes of that Annex.
Change in tariff classification
(3) If a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods must
have undergone a particular change in tariff classification, the
regulations may 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) a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods
must have undergone a particular change in tariff
classification; 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;
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
424
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Singaporean originating goods Division 1BA
Section 153XG
then the requirement is taken to be satisfied if the total value of the
non-originating materials covered by paragraph (b) does not
exceed 10% of the customs value of the goods.
(5) If:
(a) a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods
must have undergone a particular change in tariff
classification; 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 is taken to be satisfied if the total weight of
the non-originating materials covered by paragraph (c) does not
exceed 10% of the total weight of the goods.
Regional value content
(6) If a requirement that applies in relation to the goods is that the
goods must have a regional value content of not less than a
particular percentage worked out in a particular way:
(a) the regional value content of the goods is to be worked out in
accordance with the Agreement; or
(b) if the regulations prescribe how to work out the regional
value content of the goods—the regional value content of the
goods is to be worked out in accordance with the regulations.
(7) If:
(a) a requirement that applies in relation to the goods is that the
goods must have a regional value content of not less than a
particular percentage worked out in a particular way; and
(b) the goods are imported into Australia with accessories, spare
parts, tools or instructional or other information materials;
and
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
425
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1BA Singaporean originating goods
Section 153XG
(c) the accessories, spare parts, tools or instructional or other
information materials are classified with, delivered with and
not invoiced separately from the goods; and
(d) the types, 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 153XD(3).
(8) For the purposes of subsection (7), disregard section 153XI in
working out whether the accessories, spare parts, tools or
instructional or other information materials are originating
materials or non-originating materials.
Goods put up in a set for retail sale
(9) If:
(a) goods are put up in a set for retail sale; and
(b) the goods are classified in accordance with Rule 3(c) of the
Interpretation Rules;
the goods are Singaporean originating goods under this section
only if:
(c) all of the goods in the set, when considered separately, are
Singaporean originating goods; or
(d) the total customs value of the goods (if any) in the set that are
not Singaporean originating goods does not exceed 10% of
the customs value of the set of goods.
Example: A mirror, brush and comb are put up in a set for retail sale. The
mirror, brush and comb have been classified under Rule 3(c) of the
Interpretation Rules according to the tariff classification applicable to
combs.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
426
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
Singaporean originating goods Division 1BA
Section 153XH
The effect of paragraph (c) of this subsection is that the origin of the
mirror and brush must now be determined according to the tariff
classifications applicable to mirrors and brushes.
153XH 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 a requirement that applies in relation to the goods is
that the goods must have a regional value content of not less than a
particular percentage worked out in a particular way, 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 153XD(3).
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information materials
153XI Goods that are accessories, spare parts, tools or instructional
or other information materials
Goods are Singaporean 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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
427
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1BA Singaporean originating goods
Section 153XJ
(c) the other goods are Singaporean originating goods; and
(d) the accessories, spare parts, tools or instructional or other
information materials are classified with, delivered with and
not invoiced separately from the other goods; and
(e) the types, quantities and value of the accessories, spare parts,
tools or instructional or other information materials are
customary for the other goods.
Subdivision F—Consignment
153XJ Consignment
(1) Goods are not Singaporean originating goods under this Division
if:
(a) the goods are transported through the territory of one or more
non-Parties; and
(b) the goods undergo any operation in the territory of a
non-Party (other than unloading, reloading, separation from a
bulk shipment, storing, labelling or marking for the purpose
of satisfying the requirements of Australia or any other
operation that is necessary to preserve the goods in good
condition or to transport the goods to the territory of
Australia).
(2) This section applies despite any other provision of this Division.
Subdivision G—Regulations
153XK Regulations
The regulations may make provision for and in relation to
determining whether goods are Singaporean originating goods
under this Division.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
428
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
US originating goods Division 1C
Section 153Y
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
429
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1C US originating goods
Section 153YA
• 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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
430
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
US originating goods Division 1C
Section 153YA
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
431
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1C US originating goods
Section 153YA
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
432
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
US originating goods Division 1C
Section 153YA
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.
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
433
Authorised Version C2019C00090 registered 02/03/2019
Part VIII The duties
Division 1C US originating goods
Section 153YB
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
Customs Act 1901
Compilation No. 154 Compilation date: 2/3/19 Registered: 2/3/19
434
Authorised Version C2019C00090 registered 02/03/2019
The duties Part VIII
US originating goods Division 1C
Section 153YC
(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 t