Federal Register of Legislation - Australian Government

Primary content

Customs Act 1901

  • - C2011C00870
  • In force - Superseded Version
  • View Series
Act No. 6 of 1901 as amended, taking into account amendments up to Customs Amendment (Anti-dumping Measures) Act 2011
An Act relating to the Customs
Administered by: Attorney-General's
Registered 28 Oct 2011
Start Date 24 Oct 2011
End Date 27 Nov 2011

Customs Act 1901

Act No. 6 of 1901 as amended

This compilation was prepared on 24 October 2011
taking into account amendments up to Act No. 124 of 2011

Volume 1 includes:     Table of Contents
                                    Sections 1 – 183U

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Volume 2 includes:      Table of Contents
                                    Sections 183UA – 269SL

Volume 3 includes:      Table of Contents
                                    Sections 269SM – 277A
                                    Schedule I

Volume 4 includes:      Note 1
                                    Table of Acts
                                    Act Notes
                                    Table of Amendments
                                    Notes 2 – 4
                                    Table A

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra

  

 

 


Contents

Part I—Introductory                                                                                                            1

1............ Short title [see Note 1]........................................................................ 1

2............ Commencement [see Note 1].............................................................. 1

4............ Definitions.......................................................................................... 1

4AAA... Members of family............................................................................ 25

4AA...... Act not to apply so as to exceed Commonwealth power................... 25

4AB...... Compensation for acquisition of property......................................... 26

4A......... Approved forms and approved statements........................................ 27

4B......... What is a Customs‑related law.......................................................... 27

4C......... Identity cards..................................................................................... 28

5............ Penalties at foot of sections or subsections....................................... 28

5AA...... Application of the Criminal Code..................................................... 29

Part II—Administration                                                                                                   30

5A......... Attachment of overseas resources installations................................. 30

5B......... Installation of overseas sea installations............................................ 31

5C......... Certain installations to be part of Australia........................................ 32

6............ Act does not extend to external Territories........................................ 33

7............ General administration of Act........................................................... 33

8............ Collectors of Customs....................................................................... 33

8A......... Attachment of part of a State or Territory to adjoining State or Territory for administrative purposes     34

9............ Delegation......................................................................................... 34

11.......... Arrangements with States and the Northern Territory....................... 35

13.......... Customs Seal.................................................................................... 36

14.......... Customs flag..................................................................................... 37

15.......... Appointment of ports etc................................................................... 37

17.......... Appointment of sufferance wharfs etc.............................................. 37

19.......... Accommodation on wharfs and at airports........................................ 37

20.......... Waterfront area control...................................................................... 38

25.......... Persons before whom declarations may be made.............................. 40

26.......... Declaration by youths....................................................................... 40

27.......... State inspection laws......................................................................... 40

28.......... Working days and hours etc.............................................................. 40

Part III—Customs control examination and securities generally           42

30.......... Customs control of goods................................................................. 42

30A....... Exemptions under Torres Strait Treaty.............................................. 44

31.......... Goods on ships and aircraft subject to Customs control................... 48

33.......... Persons not to move goods subject to the control of Customs.......... 48

33A....... Resources installations subject to the control of the Customs........... 50

33B....... Sea installations subject to the control of the Customs...................... 51

33C....... Obstructing or interfering with Commonwealth property in a Customs place          52

34.......... No claim for compensation for loss.................................................. 52

35.......... Goods imported by post.................................................................... 52

35A....... Amount payable for failure to keep dutiable goods safely etc........... 52

36.......... Offences for failure to keep goods safely or failure to account for goods                54

37.......... Accounting for goods....................................................................... 56

42.......... Right to require security.................................................................... 56

43.......... Form of security................................................................................ 58

44.......... General bonds may be given............................................................. 58

45.......... Cancellation of bonds........................................................................ 58

46.......... New sureties..................................................................................... 59

47.......... Form of Customs security................................................................. 59

48.......... Effect of Customs security................................................................ 59

Part IV—The importation of goods                                                                          60

Division 1A—Preliminary                                                                                        60

49.......... Importation........................................................................................ 60

49A....... Ships and aircraft deemed to be imported.......................................... 60

49B....... Installations and goods deemed to be imported................................. 62

Division 1—Prohibited imports                                                                             63

50.......... Prohibition of the importation of goods............................................ 63

51.......... Prohibited imports............................................................................. 65

51A....... Certain controlled substances taken to be prohibited imports............ 65

52.......... Invalidation of licence, permission etc. for false or misleading information             66

Division 2—The boarding of ships and aircraft                                           67

58.......... Ships and aircraft to enter ports or airports....................................... 67

58A....... Direct journeys between installations and external places prohibited 68

58B....... Direct journeys between certain resources installations and external places prohibited            71

60.......... Boarding stations.............................................................................. 73

61.......... Facility for boarding.......................................................................... 74

61A....... Owner or operator of port etc. to facilitate boarding.......................... 74

62.......... Ships to come quickly to place of unlading....................................... 75

63.......... Ship or aircraft not to be moved without authority............................ 75

Division 3—The report of the cargo                                                                  76

Subdivision A—General reporting requirements                                            76

63A....... Definitions........................................................................................ 76

64.......... Impending arrival report.................................................................... 79

64AA.... Arrival report.................................................................................... 81

64AAA. Report of stores and prohibited goods.............................................. 82

64AAB. Notifying Customs of particulars of cargo reporters......................... 84

64AAC. Report to Customs of persons engaged to unload cargo................... 84

64AB.... Cargo reports.................................................................................... 85

64ABAA  Outturn reports............................................................................... 90

64ABAB  When outturn report is to be communicated to Customs................. 91

64ABAC  Explanation of shortlanded or surplus cargo................................... 93

64ACA. Passenger reports.............................................................................. 94

64ACB.. Crew reports..................................................................................... 97

64ACC.. Information does not have to be reported if it has already been reported to the Migration Department    98

64ACD. Offence for failure to comply............................................................ 99

64ACE.. Communication of reports................................................................. 99

64ADAA  Requirements for communicating to Customs electronically........ 100

64ADA. Disclosure of cargo reports to port authorities................................ 100

64AE..... Obligation to answer questions and produce documents................. 100

64AF..... Obligation to provide access to passenger information................... 101

64A....... Ships or aircraft arriving at certain places........................................ 103

65.......... Master or pilot of wrecked ship or aircraft to report........................ 104

66.......... Goods derelict to be delivered to officer.......................................... 105

67.......... Interference with derelict goods...................................................... 105

Subdivision C—The registration, rights and obligations of special reporters               106

67EA..... Special reporters.............................................................................. 106

67EB..... Requirements for registration as a special reporter.......................... 106

67EC..... The making of an application.......................................................... 109

67ED..... Consideration of the application...................................................... 110

67EE..... Basic conditions attaching to registration as a special reporter........ 111

67EF..... Storage and record maintenance conditions..................................... 111

67EG..... Special mail‑order house condition................................................. 112

67EH..... Further conditions may be imposed by regulations......................... 113

67EI...... Breach of conditions of registration................................................ 113

67EJ...... Duration of registration................................................................... 113

67EK..... Renewal of registration................................................................... 114

67EL..... CEO to allocate a special identifying code for each special reporter 116

67EM.... Cancellation of registration as special reporter................................ 116

Subdivision E—Registering re‑mail reporters                                               118

67F........ Applying to be a re‑mail reporter.................................................... 118

67G....... Registering re‑mail reporters........................................................... 118

67H....... Fit and proper person test................................................................ 119

67I......... Obligation of re‑mail reporters to notify the CEO of certain matters 121

67J........ Varying etc. conditions of registration............................................ 121

67K....... Cancelling the registration of a re‑mail reporter............................... 121

Division 4—The entry, unshipment, landing, and examination of goods              123

Subdivision A—Preliminary                                                                               123

68.......... Entry of imported goods................................................................. 123

68A....... Goods imported for transhipment................................................... 125

69.......... Like customable goods.................................................................... 125

70.......... Special clearance goods................................................................... 127

71.......... Information and grant of authority to deal with goods not required to be entered     128

Subdivision AA—Information and grant of authority to deal with Subdivision AA goods         129

71AAAA  Meaning of Subdivision AA goods............................................... 129

71AAAB  Report and grant of authority to deal with Subdivision AA goods 129

71AAAC  Suspension of authority to deal with Subdivision AA goods....... 130

Subdivision AB—Information and grant of authority to deal with specified low value goods  131

71AAAD  Meaning of specified low value goods......................................... 131

71AAAE  Regulations................................................................................... 131

71AAAF  Making a self‑assessed clearance declaration................................ 132

71AAAG  Customs’ response if a self‑assessed clearance declaration is communicated separately from a cargo report        132

71AAAH  Customs’ response if a self‑assessed clearance declaration is communicated together with a cargo report           133

71AAAI Authority to deal with goods covered by a self‑assessed clearance declaration        133

71AAAJ  Contents of authority to deal with specified low value goods........ 134

71AAAK  No authority to deal with specified low value goods while subject to a direction to hold or further examine        134

71AAAL  No authority to deal with specified low value goods unless duty etc. paid             134

71AAAM  Suspension of authority to deal with specified low value goods. 135

71AAAN  Cancellation of authority to deal with specified low value goods. 137

71AAAO  Officer may seek further information in relation to self‑assessed clearance declaration         137

71AAAP  Withdrawal of self‑assessed clearance declarations...................... 139

71AAAQ  Further self‑assessed clearance declaration not to be given while there is an existing self‑assessed clearance declaration........................................................................................................ 140

71AAAR  Effect of withdrawal of a self‑assessed clearance declaration....... 140

71AAAS  Annotation of self‑assessed clearance declaration by Customs for certain purposes not to constitute withdrawal 141

71AAAT  Manner and effect of communicating self‑assessed clearance declarations to Customs         141

Subdivision B—Import declarations                                                                 142

71A....... Making an import declaration.......................................................... 142

71B....... Liability for import declaration processing charge........................... 143

71BA.... Warehoused goods declaration fee.................................................. 144

71C....... Authority to deal with goods in respect of which an import declaration has been made           144

71D....... Visual examination in presence of officer....................................... 148

71DA.... An officer may seek additional information.................................... 148

Subdivision C—Requests for cargo release                                                     150

71DB.... Making a request for cargo release.................................................. 150

71DC.... Liability for an RCR processing charge.......................................... 152

71DD.... Making of import information contracts.......................................... 152

71DE..... Authority to deal with goods in respect of which an RCR has been made               154

71DF..... Periodic declarations by persons who may make RCRs................. 155

71DG.... Liability for a periodic declaration processing charge...................... 156

71DGA. Liability for accredited client monthly duty estimate........................ 156

71DGB. Payment of import duty................................................................... 157

Subdivision D—Warehouse declarations                                                         157

71DH.... Making a warehouse declaration..................................................... 157

71DI...... Liability for warehouse declaration processing charge.................... 159

71DJ..... Authority to deal with goods in respect of which a warehouse declaration has been made      159

71DK.... Visual examination in presence of officer....................................... 162

71DL..... An officer may seek additional information.................................... 162

Subdivision E—General                                                                                       165

71E........ Application for movement permission............................................ 165

71F........ Withdrawal of import entries........................................................... 167

71G....... Goods not to be entered while an entry is outstanding.................... 168

71H....... Effect of withdrawal........................................................................ 168

71J........ Annotation of import entry by Customs for certain purposes not to constitute withdrawal      169

71K....... Manner of communicating with Customs by document.................. 169

71L........ Manner and effect of communicating with Customs electronically. 169

71M...... Requirements for communicating to Customs electronically........... 170

72.......... Failure to make entries.................................................................... 170

73.......... Breaking bulk.................................................................................. 171

74.......... Officer may give directions as to storage or movement of certain goods  172

76.......... Goods landed at ship’s risk etc....................................................... 173

77.......... Repacking on wharf........................................................................ 173

77AA.... Disclosure of information to cargo reporter or owner of
goods.............................................................................................. 173

Division 5—Detention of goods in the public interest                              175

77EA..... Minister may order goods to be detained........................................ 175

77EB..... Notice to person whose goods are detained.................................... 175

77EC..... Detention of goods by Customs...................................................... 175

77ED..... Minister may authorise delivery of detained goods into home consumption            176

77EE..... Minister may authorise export of detained goods............................ 176

77EF..... When goods have been detained for 12 months.............................. 177

Part IVA—Depots                                                                                                             178

77F........ Interpretation................................................................................... 178

77G....... Depot licences................................................................................. 179

77H....... Application for a depot licence........................................................ 180

77J........ CEO may require applicant to supply further information............... 180

77K....... Requirements for grant of depot licence.......................................... 180

77L........ Granting of a depot licence.............................................................. 183

77LA..... Variation of places covered by depot licence................................... 183

77M...... Transitional provisions for former paragraph 17(b) places............. 185

77N....... Conditions of a depot licence—general........................................... 186

77P........ Conditions of a depot licence—imported goods.............................. 189

77Q....... The CEO may specify other conditions of a depot licence.............. 189

77R....... Breach of conditions of depot licence.............................................. 189

77S........ Duration of depot licences............................................................... 190

77T........ Renewal of depot licences............................................................... 190

77U....... Licence charges............................................................................... 191

77V....... Revocation of a depot licence.......................................................... 191

77W...... Refund of depot licence charge on revocation of a depot licence..... 194

77X....... Collector’s powers in relation to a place that is no longer a depot... 195

77Y....... Collector may give directions in relation to goods subject to Customs control         196

77Z........ Licences cannot be transferred........................................................ 197

77ZA..... Service of notice.............................................................................. 197

Part V—Warehouses                                                                                                       198

78.......... Interpretation................................................................................... 198

79.......... Warehouse licences......................................................................... 198

80.......... Applications for warehouse licences............................................... 199

81.......... Requirements for grant of warehouse licence.................................. 199

82.......... Conditions of warehouse licences................................................... 201

83.......... Duration of warehouse licence........................................................ 202

84.......... Renewal of warehouse licence........................................................ 204

85.......... Fees for warehouse licences............................................................ 205

86.......... Suspension of warehouse licences.................................................. 205

87.......... Cancellation of warehouse licences................................................. 210

88.......... Service of notices............................................................................ 211

89.......... Death of licence holder.................................................................... 212

90.......... Obligations of holders of warehouse licences................................. 212

91.......... Access to warehouses..................................................................... 212

92.......... Repacking in warehouse................................................................. 212

93.......... Regauging etc. of goods.................................................................. 213

94.......... Goods not worth duty may be destroyed........................................ 213

95.......... Revaluation..................................................................................... 213

96.......... Arrears of warehouse charges......................................................... 214

96A....... Outwards duty free shops............................................................... 214

96B....... Inwards duty free shops.................................................................. 217

97.......... Goods for public exhibition............................................................ 220

98.......... Goods blended or packaged in warehouse...................................... 221

99.......... Entry of warehoused goods............................................................ 221

100........ Constructive warehousing............................................................... 222

101........ Delivery of warehousing authority.................................................. 222

102........ Holder of licence to inform Collector of certain matters.................. 223

102A..... Notices to Customs by holder of warehouse licence....................... 223

Part VA—Special provisions relating to beverages                                       225

103........ Interpretation................................................................................... 225

104........ Customable beverage imported in bulk must be entered for warehousing or transhipment      225

105........ Certain customable beverage not to be entered for home consumption in bulk containers without CEO’s approval........................................................................................................ 225

105A..... Delivery from Customs control of brandy, whisky or rum............. 226

Part VAA—Special provisions relating to excise‑equivalent goods     227

105B..... Extinguishment of duty on excise‑equivalent goods....................... 227

105C..... Returns............................................................................................ 227

105D..... GST matters.................................................................................... 228

105E...... Use of excise‑equivalent goods in the manufacture of excisable goods to occur at a dual‑licensed place 229

Part VB—Information about persons departing Australia                     230

Division 1—Reports on departing persons                                                   230

Subdivision A—Reports on departing persons                                               230

106A..... Ships and aircraft to which this Subdivision applies....................... 230

106B..... Report 48 hours before ship or aircraft is due to depart.................. 230

106C..... Report 4 hours before ship or aircraft is due to depart.................... 231

106D..... Report just before ship or aircraft departs....................................... 232

Subdivision B—Reports on matters in approved statement                        232

106E...... Ships and aircraft to which this Subdivision applies....................... 232

106F...... Reports on matters in approved statement....................................... 233

Subdivision C—How reports under this Division are to be made              233

106G..... Reports to be made electronically.................................................... 233

106H..... Reports to be made by document if approved electronic system or other approved format or method unavailable   234

106I....... CEO may approve different statements or forms............................ 234

Division 2—Questions about departing persons                                        236

106J...... Officers may question operators about departing persons............... 236

Part VI—The exportation of goods                                                                        237

Division 1—Prohibited exports                                                                           237

112........ Prohibited exports........................................................................... 237

112A..... Certain controlled substances taken to be prohibited exports.......... 240

112B..... Invalidation of licence, permission etc. for false or misleading information             241

Division 2—Entry and clearance of goods for export                            242

Subdivision A—Preliminary                                                                               242

113........ Entry of goods for export................................................................ 242

113AA.. How an entry of goods for export is made...................................... 243

Subdivision B—Export declarations                                                                 243

114........ Making an export declaration.......................................................... 243

114A..... An officer may seek additional information.................................... 244

114B..... Confirming exporters...................................................................... 246

Subdivision C—ACEANS                                                                                     249

114BA.. Using ACEANS in respect of goods.............................................. 249

114BB... Making of export information contracts.......................................... 250

114BC... Declarations by persons who use ACEANS.................................. 251

Subdivision D—General                                                                                       251

114C..... Authority to deal with goods entered for export.............................. 251

114D..... Goods to be dealt with in accordance with export entry.................. 254

114E...... Sending goods to a wharf or airport for export............................... 255

114F...... Notices to Customs by person who receives goods at a wharf or airport for export                255

115........ Goods not to be taken on board without authority to deal............... 256

116........ What happens when goods entered for export by an export declaration are not dealt with in accordance with the export entry................................................................................................ 257

116A..... What happens when goods entered for export by the use of an ACEAN are not exported within 30 days              258

117........ Security........................................................................................... 258

117AA.. Consolidation of certain goods for export can only occur at a prescribed place        258

117A..... Submanifests to be communicated to Customs............................... 259

118........ Certificate of Clearance................................................................... 259

118A..... Requirements for granting a Certificate of Clearance in respect of certain ships or aircraft      261

119........ Communication of outward manifest to Customs........................... 261

119AA.. Application for permission to move, alter or interfere with goods for export           262

119A..... Withdrawal of entries, submanifests and manifests......................... 263

119B..... Effect of withdrawal........................................................................ 264

119C..... Change of electronic entries and change of submanifests and manifests treated as withdrawals              264

119D..... Notification of export entries, submanifests, manifests and withdrawals 265

119E...... Requirements for communicating to Customs electronically........... 265

120........ Shipment of goods.......................................................................... 265

122........ Time of clearance............................................................................ 266

Division 3A—Examining goods for export that are not yet subject to Customs control             267

122F...... Object of Division........................................................................... 267

122G..... Occupier of premises...................................................................... 267

122H..... Consent required to enter premises and examine goods for export. 267

122J...... Officer must leave premises if consent withdrawn.......................... 268

122K..... Power to search premises for export goods.................................... 268

122L...... Power to examine export goods...................................................... 268

122M.... Power to examine documents relating to export goods................... 269

122N..... Power to question occupier about export goods.............................. 269

122P...... Power to bring equipment to the premises...................................... 269

122Q..... Compensation................................................................................. 269

122R..... Powers in this Division are additional to other powers................... 270

Division 4—Exportation procedures after Certificate of Clearance issued        271

123........ Ship to bring to and aircraft to stop at boarding stations................. 271

124........ Master or pilot to account for missing goods.................................. 271

125........ Goods exported to be landed at proper destination.......................... 272

126........ Certificate of landing....................................................................... 272

Division 4A—Exportation of goods to Singapore                                     273

126AA.. Declaration concerning exports to Singapore.................................. 273

126AB.. Record keeping obligations............................................................. 273

126AC.. Power to require records................................................................. 273

126AD.. Power to ask questions................................................................... 274

Division 4B—Exportation of textile and clothing goods to the US  275

126AE... Authorised officer may request records or ask questions................ 275

Division 4C—Exportation of goods to Thailand                                        277

126AF... Definitions...................................................................................... 277

126AG.. Record keeping obligations............................................................. 277

126AH.. Power to require records................................................................. 277

126AI.... Power to ask questions................................................................... 278

Division 4D—Exportation of goods to New Zealand                              279

126AJA Definitions...................................................................................... 279

126AJB. Record keeping obligations............................................................. 279

126AJC. Power to require records................................................................. 280

126AJD Power to ask questions................................................................... 280

Division 4E—Exportation of goods to Chile                                                282

126AKA  Definitions..................................................................................... 282

126AKB Record keeping obligations............................................................. 282

126AKC Power to require records................................................................. 282

126AKD  Power to ask questions.................................................................. 283

Division 5—Miscellaneous                                                                                     284

126A..... Export of installations..................................................................... 284

126B..... Export of goods from installations.................................................. 284

126C..... Size of exporting vessel.................................................................. 284

Part VIA—Electronic communications                                                                285

126D..... CEO to maintain information systems............................................. 285

126DA.. Communications standards and operation....................................... 285

126DB.. Authentication of certain electronic communications....................... 285

126DC.. Records of certain electronic communications................................. 286

126DD.. Authentication, records and Electronic Transactions Act 1999....... 286

126E...... Communication to Customs when information system is temporarily inoperative   287

126F...... Payment to Customs when information system is temporarily inoperative               287

126G..... Meaning of temporarily inoperative............................................... 288

Part VII—Ships’ stores and aircraft’s stores                                                    289

127........ Use of ships’ and aircraft’s stores................................................... 289

128........ Unshipment of ships’ and aircraft’s stores...................................... 289

129........ Ships’ and aircraft’s stores not to be taken on board without approval 289

130........ Ship’s and aircraft’s stores exempt from duty................................. 290

130A..... Entry not required for ship’s or aircraft’s stores............................. 290

130B..... Payment of duty on ship’s or aircraft’s stores................................. 291

130C..... Interpretation................................................................................... 292

Part VIII—The duties                                                                                                     293

Division 1—The payment and computation of duties generally        293

131A..... Fish caught by Australian ships...................................................... 293

131AA.. Special provisions for goods taken to Joint Petroleum Development Area              293

131B..... Liability of Commonwealth authorities to pay duties of Customs... 294

132........ Rate of import duty......................................................................... 294

132AA.. When import duty must be paid...................................................... 295

132A..... Prepayment of duty......................................................................... 296

132B..... Declared period quotas—effect on rates of import duty.................. 296

132C..... Revocation and variation of quota orders........................................ 299

132D..... Service of quota orders etc.............................................................. 300

133........ Export duties................................................................................... 300

134........ Weights and measures..................................................................... 300

135........ Proportion....................................................................................... 300

136........ Manner of fixing duty..................................................................... 300

137........ Manner of determining volumes of, and fixing duty on, beer......... 301

142........ Measurement for duty..................................................................... 303

145........ Value of goods sold........................................................................ 303

148........ Derelict goods dutiable.................................................................... 303

149........ Duty on goods in report of cargo that are not produced or landed.. 303

150........ Samples........................................................................................... 303

152........ Alterations to agreements where duty altered.................................. 304

Division 1AA—Calculation of duty on certain alcoholic beverages 305

153AA.. Meaning of alcoholic beverage....................................................... 305

153AB.. Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages        305

153AC.. Rules for working out strength of prescribed alcoholic beverages.. 305

153AD.. Obscuration..................................................................................... 306

Division 1A—Rules of origin of preference claim goods                       307

153A..... Purpose of Division........................................................................ 307

153B..... Definitions...................................................................................... 307

153C..... Total expenditure of factory on materials........................................ 309

153D..... Allowable expenditure of factory on materials................................ 309

153E...... Calculation of the cost of materials received at a factory................. 313

153F...... Allowable expenditure of factory on labour.................................... 314

153G..... Allowable expenditure of factory on overheads.............................. 315

153H..... Unmanufactured goods................................................................... 315

153L...... Manufactured goods originating in Papua New Guinea or a Forum Island Country                315

153LA... Modification of section 153L in special circumstances................... 316

153M.... Manufactured goods originating in a particular Developing Country 317

153N..... Manufactured goods originating in a Developing Country but not in any particular Developing Country               318

153NA.. Manufactured goods originating in a Least Developed Country..... 318

153P...... Manufactured goods originating in Canada..................................... 318

153Q..... Manufactured goods originating in a country that is not a preference country          319

153R..... Are goods commercially manufactured in Australia?...................... 321

153S...... Rule against double counting.......................................................... 321

Division 1B—Rules of origin of goods claimed to be the produce or manufacture of Singapore            322

Subdivision A—Preliminary                                                                               322

153U..... Purpose of this Division................................................................. 322

153UA.. Definitions...................................................................................... 322

153UB.. Rule against double counting.......................................................... 324

153UC.. CEO may determine cost of certain input, material etc.................... 324

Subdivision B—Rules of origin of goods claimed to be the produce or manufacture of Singapore         325

153V..... Goods claimed to be the produce or manufacture of Singapore...... 325

153VA.. Goods wholly manufactured in Singapore...................................... 325

153VB.. Goods partly manufactured in Singapore........................................ 326

153VC.. Reduction of the required percentage of allowable cost to manufacture in unforeseen circumstances      327

153VD.. Changing the required percentage of allowable cost to manufacture in exceptional circumstances           329

153VE... Certificate of Origin requirements................................................... 330

153VF... Consignment requirements.............................................................. 331

Subdivision C—Allowable cost to manufacture                                             331

153W.... Allowable cost to manufacture........................................................ 331

153WA. Allowable expenditure by principal manufacturer on materials....... 331

153WB.. Allowable expenditure by principal manufacturer on labour........... 333

153WC.. Allowable expenditure by principal manufacturer on overheads..... 333

Subdivision D—Total cost to manufacture                                                      333

153X..... Total cost to manufacture................................................................ 333

153XA.. Total expenditure by principal manufacturer on materials............... 334

153XB.. Total expenditure by principal manufacturer on overseas processing costs              334

Division 1C—US originating goods                                                                  336

Subdivision A—Preliminary                                                                               336

153Y..... Simplified outline............................................................................ 336

153YA.. Interpretation................................................................................... 337

Subdivision B—Goods wholly obtained or produced entirely in the US  340

153YB.. Goods wholly obtained or produced entirely in the US.................. 340

Subdivision C—Goods produced entirely in the US or in the US and Australia exclusively from originating materials                                                                                     341

153YC.. Goods produced entirely in the US or in the US and Australia exclusively from originating materials    341

Subdivision D—Goods (except clothing and textiles) produced entirely in the US or in the US and Australia from non‑originating materials                                                      341

153YD.. Simplified outline............................................................................ 341

153YE... Goods (except clothing and textiles) produced entirely in the US or in the US and Australia from non‑originating materials.......................................................................................... 342

153YF... Goods that are chemicals, plastics or rubber................................... 344

Subdivision E—Goods that are clothing or textiles produced entirely in the US or in the US and Australia from non‑originating materials                                                      344

153YG.. Simplified outline............................................................................ 344

153YH.. Goods that are clothing or textiles produced entirely in the US or in the US and Australia from non‑originating materials........................................................................................................ 345

153YI.... Goods that are clothing and textiles classified to Chapter 62 of the Harmonized System         348

Subdivision F—Other US originating goods                                                   348

153YJ... Standard accessories, spare parts and tools..................................... 348

Subdivision G—Packaging materials and containers                                  349

153YK.. Packaging materials and containers................................................. 349

Subdivision H—Consignment                                                                             349

153YL... Consignment................................................................................... 349

Division 1D—Thai originating goods                                                               350

Subdivision A—Preliminary                                                                               350

153Z...... Simplified outline............................................................................ 350

153ZA... Interpretation................................................................................... 350

Subdivision B—Wholly obtained goods of Thailand                                    352

153ZB... Wholly obtained goods of Thailand................................................ 352

Subdivision C—Goods produced entirely in Thailand or in Thailand and Australia  353

153ZC... Simplified outline............................................................................ 353

153ZD... Goods produced entirely in Thailand or in Thailand and Australia. 354

153ZE... Goods that are chemicals, plastics or rubber................................... 355

Subdivision D—Other Thai originating goods                                               355

153ZF... Standard accessories, spare parts and tools..................................... 355

Subdivision E—Packaging materials and containers                                   356

153ZG... Packaging materials and containers................................................. 356

Subdivision F—Consignment                                                                              357

153ZH... Consignment................................................................................... 357

Division 1E—New Zealand originating goods                                            358

Subdivision A—Preliminary                                                                               358

153ZIA. Simplified outline............................................................................ 358

153ZIB.. Interpretation................................................................................... 359

Subdivision B—Goods wholly obtained in New Zealand or New Zealand and Australia            361

153ZIC.. Goods wholly obtained in New Zealand or New Zealand and Australia  361

Subdivision C—Goods produced in New Zealand or New Zealand and Australia from originating materials    362

153ZID. Goods produced in New Zealand or New Zealand and Australia from originating materials   362

Subdivision D—Goods produced in New Zealand or New Zealand and Australia from non‑originating materials                                                                                                       363

153ZIE.. Goods produced in New Zealand or New Zealand and Australia from non‑originating materials            363

153ZIF.. Packaging materials and containers................................................. 364

Subdivision E—Goods that are standard accessories, spare parts or tools 365

153ZIG. Goods that are standard accessories, spare parts or tools................ 365

Subdivision F—Goods wholly manufactured in New Zealand                   365

153ZIH. Goods wholly manufactured in New Zealand................................. 365

Subdivision G—Goods last processed in New Zealand                                 366

153ZII... Goods last processed in New Zealand............................................ 366

153ZIJ... Repeal of this Subdivision.............................................................. 367

Subdivision H—Consignment                                                                             367

153ZIK.. Consignment................................................................................... 367

Division 1F—Chilean originating goods                                                         368

Subdivision A—Preliminary                                                                               368

153ZJA. Simplified outline............................................................................ 368

153ZJB. Interpretation................................................................................... 369

Subdivision B—Wholly obtained goods of Chile                                           371

153ZJC. Wholly obtained goods of Chile...................................................... 371

Subdivision C—Goods produced in Chile from originating materials    372

153ZJD. Goods produced in Chile from originating materials....................... 372

Subdivision D—Goods produced in Chile, or Chile and Australia, from non‑originating materials       372

153ZJE.. Goods produced in Chile, or Chile and Australia, from non‑originating materials   372

153ZJF.. Packaging materials and containers................................................. 375

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information resources 376

153ZJG. Goods that are accessories, spare parts, tools or instructional or other information resources  376

Subdivision F—Non‑qualifying operations                                                     376

153ZJH. Non‑qualifying operations.............................................................. 376

Subdivision G—Consignment                                                                             377

153ZJI... Consignment................................................................................... 377

Division 1G—ASEAN‑Australia‑New Zealand (AANZ) originating goods        378

Subdivision A—Preliminary                                                                               378

153ZKA Simplified outline............................................................................ 378

153ZKB Interpretation................................................................................... 379

Subdivision B—Wholly obtained goods of a Party                                       381

153ZKC Wholly obtained goods of a Party................................................... 381

Subdivision C—Goods produced from originating materials                    383

153ZKD Goods produced from originating materials.................................... 383

Subdivision D—Goods produced from non‑originating materials           383

153ZKE. Goods produced from non‑originating materials and classified in the tariff table     383

153ZKF. Goods produced from non‑originating materials and not classified in the tariff table               385

153ZKG Non‑qualifying operations or processes.......................................... 387

153ZKH Packaging materials and containers................................................. 388

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 388

153ZKI.. Goods that are accessories, spare parts, tools or instructional or other information materials   388

Subdivision F—Consignment                                                                              389

153ZKJ. Consignment................................................................................... 389

Division 2—Valuation of imported goods                                                      390

154........ Interpretation................................................................................... 390

155........ Interpretation—Buying commission............................................... 408

156........ Interpretation—Identical goods and similar goods.......................... 409

157........ Interpretation—Royalties................................................................ 411

158........ Interpretation—Transportation costs............................................... 412

159........ Value of imported goods................................................................. 413

160........ Inability to determine a value of imported goods by reason of insufficient or unreliable information       416

161........ Transaction value............................................................................ 416

161A..... Identical goods value....................................................................... 417

161B..... Similar goods value......................................................................... 418

161C..... Deductive (contemporary sales) value............................................. 419

161D..... Deductive (later sales) value............................................................ 422

161E...... Deductive (derived goods sales) value............................................ 424

161F...... Computed value.............................................................................. 426

161G..... Fall‑back value................................................................................ 427

161H..... When transaction value unable to be determined............................. 427

161J...... Value of goods to be in Australian currency................................... 430

161K..... Owner to be advised of value of goods........................................... 432

161L...... Review of determinations and other decisions................................ 433

Division 3—Payment and recovery of deposits, refunds, unpaid duty etc.          435

162........ Delivery of goods upon giving of security or undertaking for payment of duty, GST and luxury car tax                435

162A..... Delivery of goods on the giving of a general security or undertaking for payment of duty, GST and luxury car tax........................................................................................................ 436

162AA.. Applications to deal with goods imported temporarily without duty 439

162B..... Pallets used in international transport.............................................. 440

163........ Refunds etc. of duty........................................................................ 441

164B..... Refunds of export duty................................................................... 442

165........ Recovery of unpaid duty etc............................................................ 443

165A..... Refunds etc. may be applied against unpaid duty............................ 444

166........ No refund if duty altered................................................................. 444

Division 4—Disputes as to duty                                                                           445

167........ Payments under protest................................................................... 445

Part IX—Drawbacks                                                                                                       448

168........ Drawbacks of import duty.............................................................. 448

Part X—The coasting trade                                                                                         449

175........ Goods not to be transferred between certain vessels....................... 449

Part XI—Agents and customs brokers                                                                 453

Division 1—Preliminary                                                                                          453

180........ Interpretation................................................................................... 453

Division 2—Rights and liabilities of agents                                                   454

181........ Authorised agents........................................................................... 454

182........ Authority to be produced................................................................ 455

183........ Agents personally liable.................................................................. 455

183A..... Principal liable for agents acting...................................................... 456

Division 3—Licensing of customs brokers                                                    457

183B..... Interpretation................................................................................... 457

183C..... Grant of licence............................................................................... 457

183CA.. Application for licence.................................................................... 457

183CB... Reference of application to Committee............................................ 458

183CC... Requirements for grant of licence.................................................... 458

183CD.. Eligibility to be nominee.................................................................. 460

183CE... Original endorsement on licence..................................................... 461

183CF... Variation of licences........................................................................ 461

183CG.. Licence granted subject to conditions.............................................. 462

183CH.. Duration of licence.......................................................................... 463

183CJ.... Renewal of licence.......................................................................... 464

183CK... Security........................................................................................... 465

183CL... Fees................................................................................................. 466

183CM.. Nominees........................................................................................ 466

183CN.. Removal of nominee....................................................................... 466

183CP... Notice to nominate new nominee.................................................... 467

Division 4—Suspension, revocation and non‑renewal of licences     468

183CQ.. Investigation of matters relating to a broker’s licence...................... 468

183CR... Interim suspension by CEO............................................................ 469

183CS... Powers of CEO............................................................................... 470

183CT... Effect of suspension........................................................................ 471

183CU.. Service of notices............................................................................ 471

Division 5—National Customs Brokers Licensing Advisory Committee              472

183D..... National Customs Brokers Licensing Advisory Committee............ 472

183DA.. Constitution of Committee.............................................................. 472

183DB.. Remuneration and allowances......................................................... 473

183DC.. Acting Chair.................................................................................... 473

183DD.. Deputy member............................................................................... 474

183E...... Procedure of Committees................................................................ 474

183F...... Evidence.......................................................................................... 474

183G..... Proceedings in private..................................................................... 474

183H..... Determination of questions before a Committee.............................. 475

183J...... Customs broker affected by investigations to be given notice......... 475

183K..... Summoning of witnesses................................................................ 475

183L...... Service of notices and summonses.................................................. 476

183N..... Committee may examine upon oath or affirmation.......................... 476

183P...... Offences by witness........................................................................ 477

183Q..... Statements by witness..................................................................... 477

183R..... Witness fees.................................................................................... 477

183S...... Representation by counsel etc......................................................... 478

183T...... Protection of members.................................................................... 478

183U..... Protection of barristers, witnesses etc............................................. 478


An Act relating to the Customs

  

Part IIntroductory

  

1  Short title [see Note 1]

                   This Act may be cited as the Customs Act 1901.

2  Commencement [see Note 1]

                   This Act shall commence on a day to be fixed by Proclamation.

4  Definitions

             (1)  In this Act except where otherwise clearly intended:

accredited client means a person who has entered into an import information contract.

accredited client payment day, for a particular month, means the 15th day of that month.

ACEAN means an accredited client export approval number allocated by the CEO to a person under an export information contract.

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.

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.

Answer questions means that the person on whom the obligation of answering questions is cast shall to the best of his or her knowledge, information, and belief truly answer all questions on the subject mentioned that an officer of Customs shall ask.

approved form means a form approved under section 4A.

approved statement means a statement approved under section 4A.

AQIS means the operating group within the Department of Primary Industries and Energy having responsibility in relation to the administration of the Quarantine Act 1908.

arrival means:

                     (a)  in relation to a ship—the securing of the ship in a port, or

                     (b)  in relation to an aircraft—the aircraft coming to a stop after landing.

Australia does not include the external Territories.

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.

authorised officer, in relation to a section of this Act, means an officer of Customs authorised in writing by the CEO to exercise the powers or perform the functions of an authorised officer under that section.

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

                    (aa)  in relation to goods the subject of an ACEAN—the ACEAN; or

                     (b)  in relation to goods the subject of an import declaration—an authority of the kind referred to in subsection 71C(4); or

                     (c)  in relation to goods the subject of an RCR—an authority of the kind referred to in subsection 71DE(3); 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.

Brought into physical contact has the same meaning as in the Sea Installations Act.

business rules means business rules made under section 273EB.

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 release advice means a cargo release advice given under subsection 71DE(1).

cargo report means a report under section 64AB that is made in respect of the cargo to be unloaded from, or kept on board, a ship at a port or an aircraft at an airport.

cargo reporter, in relation to a ship or aircraft and in relation to a particular voyage or flight, means:

                     (a)  the operator or charterer of the ship or aircraft; or

                     (b)  a slot charterer in respect of the ship; or

                     (c)  a freight forwarder in respect of the ship or aircraft;

for the voyage or flight.

Carriage includes vehicles and conveyances of all kinds.

Carry, for the purposes of Division 1B of Part XII, has the meaning given by subsection (19).

child: without limiting who is a child of a person for the purposes of this Act, each of the following is the child of a person:

                     (a)  an adopted child or exnuptial child of the person;

                     (b)  someone who is a child of the person within the meaning of the Family Law Act 1975.

CEO means the Chief Executive Officer of Customs.

Charter of the United Nations means the Charter of the United Nations, done at San Francisco on 26 June 1945 [1945] ATS 1.

Note:          The text of the Charter of the United Nations is set out in Australian Treaty Series 1945 No. 1. In 2007, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

Coastal area means the area comprising the waters of:

                     (a)  the territorial sea of Australia; and

                     (b)  the sea on the landward side of the territorial sea of Australia and not within the limits of a State or an internal Territory.

commercial document, in relation to goods, means a document or other record prepared in the ordinary course of business for the purposes of a commercial transaction involving the goods or the carriage of the goods, but does not include a record of any electronic transmission to or from Customs:

                     (a)  in respect of an import declaration, RCR, or warehouse declaration, relating to the goods or the withdrawal of such an import declaration, RCR or warehouse declaration; or

                     (b)  in respect of an export entry, submanifest, or outward manifest, relating to the goods or in respect of the withdrawal of such an entry, submanifest or manifest.

Commissioner means the Commissioner of Taxation.

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.

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.

contiguous zone, in relation to Australia, means the contiguous zone within the meaning of the Seas and Submerged Lands Act 1973, adjacent to the coast of Australia.

Continental shelf has the same meaning as in the Seas and Submerged Lands Act 1973.

Coral Sea area has the same meaning as in section 7 of the Offshore Petroleum and Greenhouse Gas Storage Act 2006.

Country includes territory or other place, but does not include an Australian resources installation or an Australian sea installation.

Customs Acts means this Act and any instruments (including rules, regulations or by‑laws) made under this Act and any other Act, and any instruments (including rules, regulations or by‑laws) made under any other Act, relating to customs in force within the Commonwealth or any part of the Commonwealth.

customs broker means a customs broker within the meaning of Part XI.

Customs‑related law has the meaning given by section 4B.

Customs Tariff means an Act imposing duties of customs, and includes such an Act that has not come into operation.

data includes:

                     (a)  information in any form; or

                     (b)  any program (or part of a program).

Days does not include Sundays or holidays.

Defence Minister means the Minister administering section 1 of the Defence Act 1903.

depot operator means a person who holds a depot licence as defined by subsection 77F(1).

Deputy Commissioner of Police means a Deputy Commissioner of Police referred to in section 6 of the Australian Federal Police Act 1979, and includes:

                     (a)  an acting Deputy Commissioner of Police; and

                     (b)  a member of the Australian Federal Police authorized in writing by the Commissioner of Police to act on behalf of the Australian Federal Police for the purposes of this Act.

designated place means:

                     (a)  a port, airport or wharf that is appointed, and the limits of which are fixed, under section 15; 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), (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 Court of Australia, in relation to whom a consent under subsection 219RA(1) and a nomination under subsection 219RA(2) are in force; or

                     (b)  a Judge of the Supreme Court of a State to whom an appropriate arrangement under subsection 11(1) applies; or

                     (c)  a Judge of the Supreme Court of the Northern Territory who is not a Judge referred to in paragraph (a) and to whom an appropriate arrangement under subsection 11(2) applies.

Division 1B Magistrate means:

                     (a)  a Magistrate of the Australian Capital Territory; or

                     (b)  a Magistrate of a State to whom an appropriate arrangement under subsection 11(1) applies; or

                     (c)  a Magistrate of the Northern Territory to whom an appropriate arrangement under subsection 11(2) applies.

documents include:

                     (a)  any paper or other material on which there is writing; and

                     (b)  any paper or other material on which there are marks, figures, symbols or perforations having a meaning for persons qualified to interpret them; and

                     (c)  any paper or other material on which a photographic image or any other image is recorded; and

                     (d)  any article or material from which sounds, images or writing is capable of being produced with or without the aid of a computer or of some other device.

Drawback includes bounty or allowance.

Dutiable goods includes all goods in respect of which any duty of Customs is payable.

Duty means duty of Customs.

electronic, in relation to a communication, means the transmission of the communication by computer.

Environment related activity has the same meaning as in the Sea Installations Act.

excisable goods has the same meaning as in the Excise Act 1901.

excise‑equivalent goods means goods prescribed by the regulations for the purposes of this definition.

exclusive economic zone, in relation to Australia, has the same meaning as in the Seas and Submerged Lands Act 1973.

export declaration means an export declaration communicated to Customs by document or electronically as mentioned in section 114.

export entry means an entry of goods for export made as mentioned in section 113AA.

Export entry advice means a communication, in respect of an export entry, that is made in the manner, and has the form, specified in regulations made for the purpose of subsection 114C(1).

export entry advice means an export entry advice given under subsection 114C(1).

export information contract means a contract made under subsection 114BB(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 Financial Management and Accountability Act 1997.

foreign ship means a ship that is not an Australian ship.

frisk search means:

                     (a)  a search of a person conducted by quickly running the hands over the person’s outer garments; and

                     (b)  an examination of anything worn or carried by the person that is conveniently and voluntarily removed by the person.

fuel means goods of a kind that fall within a classification in subheading 2707, 2709 or 2710 of Schedule 3 to the Customs Tariff.

Gazette notice means a notice signed by the Minister and published in the Gazette.

goods means movable personal property of any kind and, without limiting the generality of the expression, includes documents, vessels and aircraft.

Goods under drawback includes all goods in respect of which any claim for drawback has been made.

GST has the meaning given by section 195‑1 of the GST Act.

GST Act means the A New Tax System (Goods and Services Tax) Act 1999.

identity card means an identity card issued under section 4C for the purposes of the provision in which the expression is used.

import declaration means an import declaration communicated to Customs by document or electronically as mentioned in section 71A.

import declaration advice means an import declaration advice given under subsection 71C(1).

import declaration processing charge means import declaration processing charge payable as set out in section 71B.

import duty means duty imposed on goods imported into Australia.

import entry means an entry of goods for home consumption made as mentioned in subsection 68(3A) or an entry of goods for warehousing made as mentioned in subsection 68(3B).

import entry advice means an import declaration advice, a cargo release advice or a warehouse declaration advice.

import information contract means a contract made under section 71DD.

In need of protection has the meaning given by subsection (20).

insolvent under administration means a person who:

                     (a)  under the Bankruptcy Act 1966 or the law of an external Territory, is a bankrupt in respect of a bankruptcy from which the person has not been discharged; or

                     (b)  under the law of an external Territory or the law of a foreign country, has the status of an undischarged bankrupt;

and includes:

                     (c)  a person any of whose property is subject to control under:

                              (i)  section 50 or Division 2 of Part X of the Bankruptcy Act 1966; or

                             (ii)  a corresponding provision of the law of an external Territory or the law of a foreign country; or

                     (d)  a person who has, at any time during the preceding 3 years, executed a personal insolvency agreement under:

                              (i)  Part X of the Bankruptcy Act 1966; or

                             (ii)  the corresponding provisions of the law of an external Territory or the law of a foreign country.

Installation means:

                     (a)  a resources installation; or

                     (b)  a sea installation.

Internal search, in relation to a person, 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 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 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.

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.

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.

Narcotic goods means goods that consist of a narcotic substance.

Narcotic‑related goods means:

                     (a)  narcotic goods;

                     (b)  moneys within the meaning of section 229A to which that section applies or is believed by the person in possession of the moneys to apply;

                     (c)  goods within the meaning of section 229A to which that section applies or is believed by the person in possession of the goods to apply; or

                     (d)  ships, aircraft, vehicles or animals that are, or are believed by the person in possession of them to be, forfeited goods by reason of having been used in the unlawful importation, exportation or conveyance of prohibited imports, or prohibited exports, that are narcotic goods.

narcotic substance means a border controlled drug or a border controlled plant.

Natural resources means the mineral and other non‑living resources of the seabed and its subsoil.

Officer means an officer of Customs.

Officer of Customs means a person:

                     (a)  employed in the Customs; or

                     (b)  authorised in writing by the CEO under this Act to perform all of the functions of an officer of Customs; or

                   (ba)  who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified in writing by the CEO under this Act for the purposes of this paragraph, even if the office or position does not come into existence until after the CEO has specified it;

and includes:

                     (c)  in relation to a provision of a Customs Act—a person:

                              (i)  authorised in writing by the CEO under this Act to perform the functions of an officer of Customs under that provision; or

                             (ii)  who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified in writing by the CEO under this Act in relation to that provision, even if the office or position does not come into existence until after the CEO has specified it; or

                     (d)  in relation to a power conferred by a provision of a Customs Act—a person:

                              (i)  authorised in writing by the CEO under this Act to perform the functions of an officer of Customs in relation to the exercise of that power; or

                             (ii)  who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified in writing by the CEO under this Act in relation to the exercise of that power, even if the office or position does not come into existence until after the CEO has specified it.

operator of a ship or aircraft for a particular voyage or flight means:

                     (a)  the shipping line or airline responsible for the operation of the ship or aircraft for the voyage or flight; or

                     (b)  if there is no such shipping line or airline, or no such shipping line or airline that is represented by a person in Australia—the master of the ship or the pilot of the aircraft.

outturn report means a report under section 64ABAA.

Overseas resources installation means an off‑shore installation that:

                     (a)  is in Australian waters; and

                     (b)  has been brought into Australian waters from a place outside the outer limits of Australian waters;

but does not include an Australian resources installation.

Overseas sea installation means a sea installation that:

                     (a)  is in an adjacent area or a coastal area; and

                     (b)  has been brought into the adjacent area or coastal area, as the case may be, from a place outside the outer limits of Australian waters;

but does not include an Australian sea installation.

Owner in respect of goods includes any person (other than an officer of Customs) being or holding himself or herself out to be the owner, importer, exporter, consignee, agent, or person possessed of, or beneficially interested in, or having any control of, or power of disposition over the goods.

owner, in respect of a ship or aircraft, includes a charterer of the ship or aircraft or a slot charterer or freight forwarder responsible for the transportation of goods on the ship or aircraft.

Package includes every means by which goods for carriage may be cased covered enclosed contained or packed.

Pallet means a pallet within the meaning of the European Convention on Customs Treatment of Pallets used in International Transport signed in Geneva on 9 December 1960, as affected by any amendment of the Convention that has come into force.

parent: without limiting who is a parent of a person for the purposes of this Act, someone is the parent of a person if the person is his or her child because of the definition of child in this subsection.

periodic declaration has the meaning given by section 71DF.

periodic declaration processing charge means a periodic declaration processing charge payable as set out in section 71DG.

Permit, in relation to a sea installation, has the same meaning as in the Sea Installations Act.

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:

                     (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

                     (c)  goods subject to the control of the Customs.

Protected object means an object in respect of which a notice under section 203T is in force.

RCR means a request for cargo release communicated to Customs under section 71DB.

RCR processing charge means an RCR processing charge payable as set out in section 71DC.

Records offence means:

                     (a)  an offence against subsection 240(1) or (4) of this Act;

                     (b)  an offence against:

                              (i)  section 6 of the Crimes Act 1914; or

                            (iii)  section 237 of this Act;

                            being an offence that relates to an offence of the kind referred to in paragraph (a) of this definition; or

                   (ba)  an ancillary offence (within the meaning of the Criminal Code) that relates to an offence of the kind referred to in paragraph (a) of this definition; or

                     (c)  an offence against section 134.1, 134.2 or 135.1 of the Criminal Code, being an offence that relates to a tax liability.

Resources installation means:

                     (a)  a resources industry fixed structure within the meaning of subsection (5); or

                     (b)  a resources industry mobile unit within the meaning of subsection (6).

resources installation in the Joint Petroleum Development Area means a resources installation that is attached to the seabed in the Joint Petroleum Development Area.

Sea installation has the same meaning as in the Sea Installations Act.

Sea Installations Act means the Sea Installations Act 1987.

section 234AA place means a place that is identified under section 234AA as a place of a kind referred to in that section.

self‑assessed clearance declaration means a declaration given to Customs under section 71 in the circumstances mentioned in section 71AAAF.

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.

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.

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.

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).

Visual examination application means an application made under section 71D or 71DK for permission to examine goods.

Warehouse means a place that a person or partnership is licensed under section 79 to use for warehousing goods.

warehouse declaration means a warehouse declaration communicated to Customs by document or electronically under section 71DH.

warehouse declaration advice means a warehouse declaration advice given under section 71DJ.

warehouse declaration processing charge means a warehouse declaration processing charge payable as set out in section 71DI.

Warehoused goods means:

                     (a)  goods received into a warehouse in pursuance of an entry for warehousing or permission granted under section 71E; or

                     (b)  goods blended or packaged in a warehouse in compliance with this Act.

warehoused goods declaration fee means a fee payable under section 71BA for the processing of an import declaration in respect of warehoused goods.

Wharf means a wharf appointed under section 15.

Wharf owner includes any owner or occupier of any wharf.

wine tax has the meaning given by section 33‑1 of the Wine Tax Act.

Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.

             (2)  A reference in this Act to an officer of police or a police officer shall be read as a reference to a member of the Australian Federal Police or of the Police Force of a State or Territory.

             (3)  A reference in this Act or in any other Act to a Customs Tariff or Customs Tariff alteration proposed in the Parliament shall be read as a reference to a Customs Tariff or Customs Tariff alteration proposed by a motion moved in the House of Representatives, and a Customs Tariff or Customs Tariff alteration proposed by a motion so moved shall be deemed to have been proposed in the Parliament at the time at which the motion was moved.

          (3A)  A reference in this Act or any other law of the Commonwealth to the tariff classification under which goods are classified is a reference to the heading in Schedule 3 to the Customs Tariff Act 1995 or such a heading’s subheading:

                     (a)  in whose third column a rate of duty or the quota sign within the meaning of that Act is set out; and

                     (b)  under which the goods are classified for the purposes of that Act.

          (3B)  For the purposes of this Act and any other law of the Commonwealth:

                     (a)  a heading in Schedule 3 to the Customs Tariff Act 1995 may be referred to by the word “heading” followed by the digits with which the heading begins;

                     (b)  a subheading of a heading in that Schedule may be referred to by the word “subheading” followed by the digits with which the subheading begins;

                     (c)  an item in Schedule 4 to that Act may be referred to by the word “item” followed by the number, or the number and letter, with which the item begins;

          (3C)  Unless the contrary intention appears, if the word “Free” is set out in section 16 or 18 of the Customs Tariff Act 1995, in the third column of Schedule 3 or 4 to that Act or in the third column of the table in Schedule 5 or 6 to that Act, that word is taken to be a rate of duty for the purposes of this Act or any other law of the Commonwealth.

          (3D)  Unless the contrary intention appears, any words or words and figures, set out in the third column of Schedule 3 or 4 to the Customs Tariff Act 1995 or in the third column of the table in Schedule 5 or 6 to that Act, that enable the duty to be worked out in respect of goods, are taken to be a rate of duty for the purposes of this Act or any other law of the Commonwealth.

          (4A)  To avoid doubt, if narcotic goods are:

                     (a)  imported into Australia in breach of a prohibition under section 50; or

                     (b)  exported from Australia in breach of a prohibition under section 112;

the goods are imported or exported, as the case may be, in contravention of this Act.

Note:          Most offences dealing with the importation and exportation of narcotic goods are located in Part 9.1 of the Criminal Code.

             (5)  A reference in this Act to a resources industry fixed structure shall be read as a reference to a structure (including a pipeline) that:

                     (a)  is not able to move or be moved as an entity from one place to another; and

                     (b)  is used or is to be used off‑shore in, or in any operations or activities associated with, or incidental to, exploring or exploiting natural resources.

             (6)  A reference in this Act to a resources industry mobile unit shall be read as a reference to:

                     (a)  a vessel that is used or is to be used wholly or principally in:

                              (i)  exploring or exploiting natural resources by drilling the seabed or its subsoil with equipment on or forming part of the vessel or by obtaining substantial quantities of material from the seabed or its subsoil with equipment of that kind; or

                             (ii)  operations or activities associated with, or incidental to, activities of the kind referred to in subparagraph (i); or

                     (b)  a structure (not being a vessel) that:

                              (i)  is able to float or be floated;

                             (ii)  is able to move or be moved as an entity from one place to another; and

                            (iii)  is used or is to be used off‑shore wholly or principally in:

                                        (A)  exploring or exploiting natural resources by drilling the seabed or its subsoil with equipment on or forming part of the structure or by obtaining substantial quantities of material from the seabed or its subsoil with equipment of that kind; or

                                        (B)  operations or activities associated with, or incidental to, activities of the kind referred to in sub-subparagraph (A).

             (7)  A vessel of a kind referred to in paragraph (6)(a) or a structure of a kind referred to in paragraph (6)(b) shall not be taken not to be a resources industry mobile unit by reason only that the vessel or structure is also used or to be used in, or in any operations or activities associated with, or incidental to, exploring or exploiting resources other than natural resources.

             (8)  The reference in subparagraph (6)(a)(ii) to a vessel that is used or is to be used wholly or principally in operations or activities associated with, or incidental to, activities of the kind referred to in subparagraph (6)(a)(i) shall be read as not including a reference to a vessel that is used or is to be used wholly or principally in:

                     (a)  transporting persons or goods to or from a resources installation; or

                     (b)  manoeuvring a resources installation, or in operations relating to the attachment of a resources installation to the Australian seabed.

             (9)  A resources installation shall be taken to be attached to the Australian seabed if:

                     (a)  the installation:

                              (i)  is in physical contact with, or is brought into physical contact with, a part of the Australian seabed; and

                             (ii)  is used or is to be used, at that part of the Australian seabed, wholly or principally in or in any operations or activities associated with, or incidental to, exploring or exploiting natural resources; or

                     (b)  the installation:

                              (i)  is in physical contact with, or is brought into physical contact with, another resources installation that is taken to be attached to the Australian seabed by virtue of the operation of paragraph (a); and

                             (ii)  is used or is to be used, at the place where it is brought into physical contact with the other installation, wholly or principally in or in any operations or activities associated with, or incidental to, exploring or exploiting natural resources.

          (9A)  If it is necessary to determine whether a resources installation is attached to the seabed in the Joint Petroleum Development Area, subsection (9) has effect as if a reference to the Australian seabed were a reference to the seabed in the Joint Petroleum Development Area.

           (10)  For the purposes of this Act, the space above or below a coastal area shall be deemed to be in that area.

           (11)  Subject to subsection (13), for the purposes of this Act, a sea installation shall be taken to be installed in an adjacent area if:

                     (a)  the installation is in, or is brought into, physical contact with a part of the seabed in the adjacent area; or

                     (b)  the installation is in, or is brought into, physical contact with another sea installation that is to be taken to be installed in the adjacent area because of paragraph (a).

           (12)  For the purposes of this Act, a sea installation shall be taken to be installed in an adjacent area at a particular time if the whole or part of the installation:

                     (a)  is in that adjacent area at that time; and

                     (b)  has been in a particular locality:

                              (i)  that is circular and has a radius of 20 nautical miles; and

                             (ii)  the whole or part of which is in that adjacent area;

                             for:

                            (iii)  a continuous period, of at least 30 days, that immediately precedes that time; or

                            (iv)  one or more periods, during the 60 days that immediately precede that time, that in sum amount to at least 40 days.

           (13)  Where a sea installation, being a ship or an aircraft:

                     (a)  is brought into physical contact with a part of the seabed in an adjacent area; or

                     (b)  is in, or is brought into, physical contact with another sea installation that is to be taken to be installed in an adjacent area;

for less than:

                     (c)  in the case of a ship, or an aircraft, registered under the law of a foreign country—30 days; or

                     (d)  in any other case—5 days;

it shall not be taken to be installed in that adjacent area under subsection (11).

           (14)  A sea installation shall not be taken to be installed in an adjacent area for the purposes of this Act unless it is to be taken to be so installed under this section.

           (15)  Subject to subsection (17), for the purposes of this Act, a sea installation shall be taken to be installed in a coastal area if:

                     (a)  the installation is in, or is brought into, physical contact with a part of the seabed in the coastal area; or

                     (b)  the installation is in, or is brought into, physical contact with another sea installation that is to be taken to be installed in the coastal area because of paragraph (a).

           (16)  For the purposes of this Act, a sea installation (other than an installation installed in an adjacent area) shall be taken to be installed in a coastal area at a particular time if the whole or part of the installation:

                     (a)  is in that coastal area at that time; and

                     (b)  has been in a particular locality:

                              (i)  that is circular and has a radius of 20 nautical miles; and

                             (ii)  the whole or part of which is in that coastal area;

                             for:

                            (iii)  a continuous period, of at least 30 days, that immediately precedes that time; or

                            (iv)  one or more periods, during the 60 days that immediately precede that time, that in sum amount to at least 40 days.

           (17)  Where a sea installation, being a ship or an aircraft:

                     (a)  is brought into physical contact with a part of the seabed in a coastal area; or

                     (b)  is in, or is brought into, physical contact with another sea installation that is to be taken to be installed in a coastal area;

for less than:

                     (c)  in the case of a ship, or an aircraft, registered under the law of a foreign country—30 days; or

                     (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.

           (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

                     (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

                     (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 CEO.

          (1A)  In this Act, a reference to an approved statement is a reference to a statement that is approved, by instrument in writing, by the CEO.

             (2)  The instrument by which a form or statement is approved under subsection (1) after this section commences is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

4B  What is a Customs‑related law

                   In this Act:

Customs‑related law means:

                     (a)  this Act; or

                     (b)  the Excise Act 1901 and regulations made under that Act; or

                  (baa)  section 72.13 of the Criminal Code; or

                   (ba)  Division 307 of the Criminal Code; or

                     (c)  any other Act, or any regulations made under any other Act, in so far as the Act or regulations relate to the importation or exportation of goods, where the importation or exportation is subject to compliance with any condition or restriction or is subject to any tax, duty, levy or charge (however described).

4C  Identity cards

             (1)  The CEO must cause an identity card to be issued to an officer who is an authorised officer for the purposes of Division 3A of Part VI or is a monitoring officer for the purposes of Subdivision J of Division 1 of Part XII or is a verification officer for the purposes of Subdivision JA of Division 1 of Part XII.

             (2)  An identity card:

                     (a)  must be in a form approved by the CEO; and

                     (b)  must contain a recent photograph of the authorised officer, monitoring officer or verification officer.

             (3)  If a person to whom an identity card has been issued ceases to be an authorised officer, monitoring officer or verification officer for the purposes of the provisions of this Act in respect of which the card was issued, the person must return the card to the CEO as soon as practicable.

Penalty:  One penalty unit.

             (4)  An offence for a contravention of subsection (3) is an offence of strict liability.

             (5)  An authorised officer, monitoring officer or verification officer must carry his or her identity card at all times when exercising powers in respect of which the card was issued.

5  Penalties at foot of sections or subsections

                   The penalty, pecuniary or other, set out:

                     (a)  at the foot of a section of this Act; or

                     (b)  at the foot of a subsection of a section of this Act, but not at the foot of the section;

indicates that a contravention of the section or of the subsection, as the case may be, whether by act or omission, is an offence against this Act, punishable upon conviction by a penalty not exceeding the penalty so set out.

5AA  Application of the Criminal Code

             (1)  Subject to subsection (2), Chapter 2 of the Criminal Code applies to an offence against this Act.

             (2)  For the purposes of a Customs prosecution:

                     (a)  Parts 2.1, 2.2 and 2.3 of the Criminal Code apply; and

                     (b)  Parts 2.4, 2.5 and 2.6 of the Criminal Code do not apply; and

                     (c)  a reference to criminal responsibility in Chapter 2 of the Criminal Code is taken to be a reference to responsibility.

             (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.


 

Part IIAdministration

  

5A  Attachment of overseas resources installations

             (1)  A person shall not cause an overseas resources installation to be attached to the Australian seabed.

Penalty:  500 penalty units.

          (1A)  Subsection (1) does not apply if the person has the permission of the CEO given under subsection (2).

             (2)  The CEO may, by notice in writing given to a person who has applied for permission to cause an overseas resources installation to be attached to the Australian seabed, give the person permission, subject to such conditions (if any) as are specified in the notice, to cause that installation to be so attached.

             (3)  A person who has been given permission under subsection (2) shall not refuse or fail to comply with any condition (including a condition imposed or varied under subsection (4)), to which that permission is subject.

Penalty:  100 penalty units.

             (4)  Where the CEO has, under subsection (2), given a person permission to cause an overseas resources installation to be attached to the Australian seabed, the CEO may, at any time before that installation is so attached, by notice in writing served on the person:

                     (a)  revoke the permission;

                     (b)  revoke or vary a condition to which the permission is subject; or

                     (c)  impose new conditions to which the permission is to be subject.

             (5)  Without limiting the generality of subsection (2), conditions to which a permission given under that subsection may be subject include:

                     (a)  conditions relating to matters of quarantine; and

                     (b)  conditions requiring the master of an installation to bring the installation to a place specified by the CEO for examination for quarantine purposes before the installation is attached to the Australian seabed.

5B  Installation of overseas sea installations

             (1)  A person shall not cause an overseas sea installation to be installed in an adjacent area or a coastal area.

Penalty:  500 penalty units.

          (1A)  Subsection (1) does not apply if the person has the permission of the CEO given under subsection (2).

             (2)  The CEO may, by notice in writing given to a person who has applied for permission to cause an overseas sea installation to be installed in an adjacent area or a coastal area, give the person permission, subject to such conditions (if any) as are specified in the notice, to cause that installation to be so installed.

             (3)  A person who has been given permission under subsection (2) shall not refuse or fail to comply with any condition (including a condition imposed or varied under subsection (4)) to which that permission is subject.

Penalty:  100 penalty units.

             (4)  Where the CEO has, under subsection (2), given a person permission to cause an overseas sea installation to be installed in an adjacent area or a coastal area, the CEO may, at any time before that installation is so installed, by notice in writing served on the person:

                     (a)  revoke the permission;

                     (b)  revoke or vary a condition to which the permission is subject; or

                     (c)  impose new conditions to which the permission is to be subject.

             (5)  Without limiting the generality of subsection (2), conditions to which a permission given under that subsection in relation to a sea installation may be subject include:

                     (a)  conditions relating to matters of quarantine; and

                     (b)  conditions requiring the owner of the installation, to bring the installation to a place specified by the CEO for examination for quarantine purposes before the installation is installed in an adjacent area or a coastal area.

5C  Certain installations to be part of Australia

             (1)  For the purposes of the Customs Acts:

                     (a)  a resources installation that becomes attached to, or that is, at the commencement of this subsection, attached to, the Australian seabed; or

                     (b)  a sea installation that becomes installed in, or that is, at the commencement of this subsection, installed in, an adjacent area or a coastal area;

shall, subject to subsections (2) and (3), be deemed to be part of Australia.

             (2)  A resources installation that is deemed to be part of Australia because of the operation of this section shall, for the purposes of the Customs Acts, cease to be part of Australia if:

                     (a)  the installation is detached from the Australian seabed, or from another resources installation attached to the Australian seabed, for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits); or

                     (b)  after having been detached from the Australian seabed otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits).

             (3)  A sea installation that is deemed to be part of Australia because of the operation of this section shall, for the purposes of the Customs Acts, cease to be part of Australia if:

                     (a)  the installation is detached from its location for the purpose of being taken to a place that is not in an adjacent area or in a coastal area; or

                     (b)  after having been detached from its location otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place that is not in an adjacent area or in a coastal area.

6  Act does not extend to external Territories

             (1)  Subject to subsection (2), this Act does not extend to the external Territories.

             (2)  Regulations may be made to extend the whole or a part of this Act (with or without modifications) to the Territory of Ashmore and Cartier Islands.

7  General administration of Act

             (1)  The Chief Executive Officer of Customs has the general administration of this Act.

8  Collectors of Customs

             (1)  In this Act:

                     (a)  a reference to the Collector, or to a Collector, is a reference to:

                              (i)  the CEO; or

                             (ii)  the Regional Director for a State or Territory; or

                            (iii)  any officer doing duty in the matter in relation to which the expression is used; and

                     (b)  a reference to the Regional Director, or to a Regional Director, for a State or Territory is a reference to the principal officer of Customs for that State or Territory.

             (2)  For the purposes of this Act, a State shall be taken to include:

                     (a)  in the case of a State other than the State of Queensland—that part of Australian waters that is within the area described in Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006 that refers to that State; and

                     (b)  in the case of the State of Queensland—that part of Australian waters that is within:

                              (i)  the area described in that Schedule to that Act that refers to the State of Queensland; or

                             (ii)  the Coral Sea area.

             (3)  For the purposes of this Act, the Northern Territory shall be taken to include that part of Australian waters that is within:

                     (a)  the area described in Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006 that refers to the Northern Territory; or

                     (b)  the area described in that Schedule to that Act that refers to the Territory of Ashmore and Cartier Islands.

8A  Attachment of part of a State or Territory to adjoining State or Territory for administrative purposes

                   The Governor‑General may, by Proclamation, declare that, for the purposes of the administration of the Customs, a part of a State or Territory specified in the Proclamation is attached to an adjoining State or Territory so specified, and a part of a State or Territory so specified shall, for the purposes of this Act, be deemed to be part of the adjoining State or Territory.

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(c) of the Acts Interpretation Act 1901 does not apply to a delegation under subsection (1).

             (4)  Despite subsection (1), the power of the Minister to delegate the Minister’s powers and functions under the Customs Acts does not extend to a power or function conferred by subsection 77EA(1), 77ED(1), 77EE(1), 77EF(2), 269TG(1) or (2), 269TH(1) or (2), 269TJ(1), (2), (4), (5) or (6) or 269TK(1) or (2) of this Act or by subsection 8(5), 9(5), 10(3B), 10(5) or 11(4) of the Anti‑Dumping Act.

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:

                    (aa)  for the performance by all or any of the persons who from time to time hold office as Judges of the Supreme Court of that Territory (and are not also Judges of the Federal Court of Australia or of the Supreme Court of the Australian Capital Territory) of the functions of a Judge under Subdivision C of Division 1B of Part XII; and

                   (ab)  for the performance by all or any of the persons who from time to time hold office as Judges of the Supreme Court of that Territory (and are not also Judges of the Federal Court of Australia or of the Supreme Court of the Australian Capital Territory) of the functions of a judicial officer under Subdivision DA of Division 1 of Part XII, and under other provisions in so far as they relate to that Subdivision; and

                     (b)  for the performance by all or any of the persons who from time to time hold office as Magistrates in that Territory of the functions of a Magistrate under Subdivision C of Division 1B of Part XII; and

                     (c)  for the performance by all or any of the persons who are medical practitioners employed by that Territory of the functions of a medical practitioner under Division 1B of Part XII.

13  Customs Seal

             (1)  The Customs shall have a seal, called the Customs Seal, the design of which shall be determined by the CEO.

             (2)  The design so determined shall include:

                     (a)  the Coat of Arms of the Commonwealth, that is to say, the armorial ensigns and supporters granted to the Commonwealth by Royal Warrant dated 19 September 1912; and

                     (b)  the words “Australia—Customs and Border Protection”.

             (3)  The Customs Seal shall be kept at such place, and in the custody of such person, as the CEO directs.

             (4)  The Customs Seal shall be used as directed by the CEO.

             (5)  The CEO, the Regional Director for a State and the Regional Director for the Northern Territory shall each have in his or her custody a stamp, called a Customs stamp, the design of which shall, as nearly as practicable, be the same as the design of the Customs Seal with the addition of:

                     (a)  in the case of the stamp in the custody of the CEO—the words “Australian Capital Territory”; and

                     (b)  in the case of the stamp in the custody of a Regional Director for a State—the name of the State; and

                     (c)  in the case of the stamp in the custody of the Regional Director for the Northern Territory—the words “Northern Territory”.

             (6)  A Customs stamp shall be used as provided by this Act.

             (7)  All courts (whether exercising federal jurisdiction or not) and all persons acting judicially shall take judicial notice of the impression of the Customs Seal, or of the mark of a Customs stamp, on a document or a copy of a document and, in the absence of proof to the contrary, shall presume that impression or mark, as the case may be, was made by proper authority.

14  Customs flag

                   The ships and aircraft employed in the service of the Customs shall be distinguished from other ships and aircraft by such flag or in such other manner as shall be prescribed.

15  Appointment of ports etc.

             (1)  The CEO may, by notice published in the Gazette:

                     (a)  appoint ports and fix the limits of those ports; and

                     (b)  appoint airports and fix the limits of those airports.

          (1A)  In deciding whether to appoint a port under subsection (1), the CEO may take into account:

                     (a)  whether the port or any part of the port is a security regulated port (within the meaning of the Maritime Transport and Offshore Facilities Security Act 2003); and

                     (b)  if so—whether the person designated under section 14 of the Maritime Transport and Offshore Facilities Security Act 2003 as the port operator has a maritime security plan (within the meaning of that Act).

             (2)  The CEO may, by notice published in the Gazette:

                     (a)  appoint wharves and fix the limits of those wharves; and

                     (b)  appoint boarding stations for the boarding of ships and aircraft by officers.

             (3)  A notice under subsection (1) or (2) may provide that a port, airport, wharf or boarding station appointed by the notice is to be a port, airport, wharf or boarding station for limited purposes specified in the notice.

17  Appointment of sufferance wharfs etc.

                   The CEO may by Gazette notice:

                     (a)  Appoint sufferance wharfs in any port.

19  Accommodation on wharfs and at airports

                   Every wharf‑owner and airport owner shall provide to the satisfaction of the Collector suitable office accommodation on his or her wharf or at his or her airport for the exclusive use of the officer employed at the wharf or airport also such shed accommodation for the protection of goods as the CEO may in writing declare to be requisite.

Penalty:  1 penalty unit.

20  Waterfront area control

             (1)  A person who is in a waterfront area must, at the request of a Customs officer, produce appropriate identification for the officer’s inspection.

             (2)  If a person refuses or fails to produce appropriate identification to a Customs officer on request, the officer may, if he or she has reason to believe that the person is a member of the crew of an international ship, request the person to return to the ship forthwith to obtain that identification.

             (3)  If a member of the crew of an international ship refuses or fails to produce appropriate identification to a Customs officer, the master of the ship is taken, because of that refusal or failure, to have committed an offence against this Act.

Penalty:  10 penalty units.

             (4)  In any proceedings for an offence against subsection (3), it is a defence if the master of the ship establishes that he or she has taken all reasonable steps to ensure that crew members:

                     (a)  have appropriate identification; and

                     (b)  understand their obligation to carry their identification in a waterfront area and to produce it to Customs officers when requested to do so.

             (5)  If:

                     (a)  a person refuses or fails to produce appropriate identification to a Customs officer on request; and

                     (b)  the officer has no reason to believe that the person is a member of an international ship’s crew;

the officer may:

                     (c)  if the person can otherwise establish his or her identity to the satisfaction of the officer and explain his or her presence in the waterfront area—issue the person with a temporary identification; or

                     (d)  if the person is unable to establish his or her identity or to explain his or her presence in the waterfront area—request the person to leave the waterfront area forthwith.

             (6)  For the purposes of this section, a temporary identification issued under subsection (5) has effect, until that document expires, as if it were an appropriate identification.

             (7)  A person must not refuse or fail to comply with a request under subsection (2) or paragraph (5)(d).

Penalty:  5 penalty units.

          (7A)  Subsection (7) does not apply if the person has a reasonable excuse.

             (8)  In this section:

appropriate identification means:

                     (a)  if a person is a member of the crew of an international ship:

                              (i)  current passport; or

                             (ii)  a document issued by the shipping company having control of the ship concerned setting out the full name and nationality of the person and the passport number or other official identification number of the person; or

                            (iii)  a document issued by, or by an instrumentality of, the Commonwealth, a State or a Territory providing photographic identification of the person and setting out the person’s full name, address, and date of birth; and

                     (b)  if the person is not a member of the crew of such a ship—either:

                              (i)  a document issued by the employer of the person providing photographic identification of the employee; or

                             (ii)  a document issued by, or by an instrumentality of, the Commonwealth, a State or a Territory providing photographic identification of the person and setting out the person’s full name, address, and date of birth.

international ship means a ship that is currently engaged in making international voyages.

waterfront area means an area:

                     (a)  that is:

                              (i)  a port or wharf that is appointed, and the limits of which are fixed, under section 15; or

                             (ii)  a boarding station that is appointed under section 15; or

                            (iii)  a place that is appointed under paragraph 17(b); and

                     (b)  that is signposted so as to give persons present in the area a clear indication:

                              (i)  that it is an area under Customs control; and

                             (ii)  that they must not enter, or remain in, the area unless they carry appropriate identification; and

                            (iii)  that they may be required to produce appropriate identification and, if they fail to do so, that they may be requested to leave the area.

25  Persons before whom declarations may be made

                   Declarations under this Act may be made before the Minister, an officer of Customs or a Justice.

26  Declaration by youths

                   No person shall knowingly receive a declaration under this Act by any person under the age of eighteen years.

27  State inspection laws

                   If the Governor‑General shall so direct by proclamation any State Act relating to the inspection or testing of imported goods may be executed and enforced by the Customs.

28  Working days and hours etc.

             (1)  The regulations may prescribe the days (which may include Sundays or holidays) on which, and the hours on those days (which may be different hours on different days) between which, officers are to be available to perform a specified function in every State or Territory, in a specified State or Territory or otherwise than in a specified State or Territory.

             (2)  If, at the request of a person, a Collector arranges for an officer to be available to perform a function at a place outside the hours prescribed for that function, the person must pay to Customs an overtime fee.

             (3)  The overtime fee in relation to the officer is:

                     (a)  $40 per hour or part hour during which the officer performs that function and engages in any related travel, or such other rate as is prescribed; and

                     (b)  any prescribed travel expense (at the rate prescribed) associated with the officer performing that function at that place.

             (4)  If, at the request of a person, a Collector arranges for an officer to be available to perform a function:

                     (a)  at a place that is not a place at which such a function is normally performed; and

                     (b)  during the hours prescribed for that function;

the person must pay to Customs a location fee.

             (5)  The location fee in relation to the officer is:

                     (a)  $37 per hour or part hour during which the officer performs that function and engages in any related travel, or such other rate as is prescribed; and

                     (b)  any prescribed travel expense (at the rate prescribed) associated with the officer performing that function at that place.

             (6)  In this section:

related travel means travel to or from the place at which the function referred to in paragraph (3)(a) or (5)(a) is performed if that travel directly relates to the officer performing that function.


 

Part IIICustoms control examination and securities generally

  

30  Customs control of goods

             (1)  Goods shall be subject to the control of the Customs as follows:

                     (a)  as to goods to which section 68 applies that are unshipped—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;

                    (aa)  as to goods to which section 68 applies that are not unshipped—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 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’s control under section 61 of the Excise Act 1901.

          (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.

imported food inspection advice has the same meaning as in the Imported Food Control Act 1992.

30A  Exemptions under Torres Strait Treaty

             (1)  In this section:

area in the vicinity of the Protected Zone means an area in respect of which a notice is in force under subsection (2).

Australian place means a place in Australia that is in the Protected Zone or in an area in the vicinity of the Protected Zone.

Papua New Guinea place means a place in Papua New Guinea that is in the Protected Zone or in an area in the vicinity of the Protected Zone.

Protected Zone means the zone established under Article 10 of the Torres Strait Treaty, being the area bounded by the line described in Annex 9 to that treaty.

Protected Zone ship means a ship that is owned or operated by a traditional inhabitant.

Torres Strait Treaty means the treaty between Australia and the Independent State of Papua New Guinea that was signed at Sydney on 18 December 1978.

traditional activities has the same meaning as in the Torres Strait Treaty.

traditional inhabitants has the same meaning as in the Torres Strait Fisheries Act 1984.

             (2)  The CEO may, by notice published in the Gazette, declare an area adjacent to the Protected Zone to be an area in the vicinity of the Protected Zone for the purposes of this section.

             (3)  The CEO may, by notice published in the Gazette, exempt, subject to such conditions (if any) as are specified in the notice, from so 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.

             (4)  Where:

                     (a)  the master of a ship (not being a ship to which an exemption under subsection (3) applies) or the pilot of an aircraft proposes to take that ship or aircraft, as the case may be, on a voyage or flight, as the case may be, from an Australian place to a Papua New Guinea place or from a Papua New Guinea place to an Australian place; and

                     (b)  that voyage or flight, as the case may be:

                              (i)  will be undertaken by at least one person who is a traditional inhabitant for purposes connected with the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone; and

                             (ii)  will not be undertaken by a person other than:

                                        (A)  a person referred to in subparagraph (i);

                                        (B)  an employee of the Commonwealth, of Queensland or of Papua New Guinea or of an authority of the Commonwealth, of Queensland or of Papua New Guinea who will be undertaking that voyage or flight in connection with the performance of his or her duties; or

                                        (C)  the master of the ship or a member of the crew of the ship or the pilot of the aircraft or a member of the crew of the aircraft, as the case may be;

the master of the ship or the pilot of the aircraft, as the case may be, may, by notice in writing given to the CEO setting out such information as is prescribed, request the CEO to grant an exemption under subsection (5) in relation to the voyage or flight, as the case may be.

             (5)  The CEO may, in his or her discretion, after receiving an application under subsection (4) in relation to a proposed voyage by a ship or a proposed flight by an aircraft, by notice in writing given to the person who made the application, exempt, subject to such conditions (if any) as are specified in the notice, from so 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 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 shall also be subject to the control of the Customs whilst the ship or aircraft is within the limits of any port or airport in Australia.

33  Persons not to move goods subject to the control of Customs

             (1)  If:

                     (a)  a person intentionally moves, alters or interferes with goods that are subject to the control of Customs; and

                     (b)  the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 500 penalty units.

             (2)  If:

                     (a)  a person moves, alters or interferes with goods that are subject to the control of Customs; and

                     (b)  the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

             (3)  If:

                     (a)  an employee of a person moves, alters or interferes with goods that are subject to the control of Customs; and

                     (b)  in moving, altering or interfering with the goods the employee is acting on behalf of the person; and

                     (c)  the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

             (4)  It is a defence to a prosecution of a person for a contravention of subsection (3) if the person took reasonable precautions, and exercised due diligence, to prevent the employee who is alleged to have moved, altered or interfered with the goods from moving, altering or interfering with them.

             (5)  If:

                     (a)  a person intentionally directs or permits another person to move, alter or interfere with goods that are subject to the control of Customs; and

                     (b)  the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 500 penalty units.

             (6)  If:

                     (a)  a person directs or permits another person to move, alter or interfere with goods that are subject to the control of Customs; and

                     (b)  the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

             (7)  An offence against subsection (2), (3) or (6) is an offence of strict liability.

             (8)  In this section:

employee, of a body corporate, includes a person who is a director, a member, or a member of the board of management, of the body corporate.

goods does not include installations.

Note 1:       For permission to move goods specified in a cargo report from one place under Customs control to another place under Customs control, see section 71E.

Note 2:       For permission to move, alter or interfere with goods for export, see section 119AA.

33A  Resources installations subject to the control of the Customs

             (1)  A person shall not use an Australian resources installation that is subject to the control of the Customs in, or in any operations or activities associated with, or incidental to, exploring or exploiting the Australian seabed.

Penalty:  500 penalty units.

          (1A)  Subsection (1) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

          (1B)  Subsection (1) does not apply if the person has permission in force under subsection (2).

             (2)  The CEO may give permission in writing to a person specified in the permission, subject to such conditions (if any) as are specified in the permission, to engage in specified activities in relation to the use of an Australian resources installation that is subject to the control of the Customs.

             (3)  A person who has been given permission under subsection (2) shall not refuse or fail to comply with any condition (including a condition imposed or varied under subsection (4)) to which that permission is subject.

Penalty:  100 penalty units.

             (4)  Where the CEO has, under subsection (2), given a person permission to engage in any activities in relation to an Australian resources installation, the CEO may, while that installation remains subject to the control of Customs, by notice in writing served on the person:

                     (a)  suspend or revoke the permission;

                     (b)  revoke or vary a condition to which the permission is subject; or

                     (c)  impose new conditions to which the permission is to be subject.

33B  Sea installations subject to the control of the Customs

             (1)  A person shall not use an Australian sea installation that is subject to the control of the Customs.

Penalty:  500 penalty units.

          (1A)  Subsection (1) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

          (1B)  Subsection (1) does not apply if the person has permission in force under subsection (2).

             (2)  The CEO may give permission in writing to a person specified in the permission, subject to such conditions (if any) as are specified in the permission, to engage in specified activities in relation to the use of an Australian sea installation that is subject to the control of the Customs.

             (3)  A person who has been given permission under subsection (2) shall not refuse or fail to comply with any condition (including a condition imposed or varied under subsection (4)) to which that permission is subject.

Penalty:  100 penalty units.

             (4)  Where the CEO has, under subsection (2), given a person permission to engage in any activities in relation to an Australian sea installation, the CEO may, while that installation remains subject to the control of the Customs, by notice in writing served on the person:

                     (a)  suspend or revoke the permission;

                     (b)  revoke or vary a condition to which the permission is subject; or

                     (c)  impose new conditions to which the permission is to be subject.

33C  Obstructing or interfering with Commonwealth property in a Customs place

             (1)  A person commits an offence if:

                     (a)  the person intentionally obstructs or interferes with the operation of a thing; and

                     (b)  the thing belongs to the Commonwealth; and

                     (c)  the thing is located in a Customs place.

Penalty:  60 penalty units.

             (2)  Absolute liability applies to paragraph (1)(b).

Note:          For absolute liability, see section 6.2 of the Criminal Code.

             (3)  In this section:

Customs place has the same meaning as in section 183UA.

34  No claim for compensation for loss

                   The Customs shall not be liable for any loss or damage occasioned to any goods subject to the control of the Customs except by the neglect or wilful act of some officer.

35  Goods imported by post

                   Goods imported by post shall be subject to the control of the Customs equally with goods otherwise imported.

35A  Amount payable for failure to keep dutiable goods safely etc.

             (1)  Where a person who has, or has been entrusted with, the possession, custody or control of dutiable goods which are subject to the control of the Customs:

                     (a)  fails to keep those goods safely; or

                     (b)  when so requested by a Collector, does not account for those goods to the satisfaction of a Collector in accordance with section 37;

that person shall, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty of Customs which would have been payable on those goods if they had been entered for home consumption on the day on which the demand was made.

          (1A)  Where:

                     (a)  dutiable goods subject to the control of the Customs are, in accordance with authority to deal or by authority of a permission given under section 71E, taken from a place for removal to another place;

                     (b)  the goods are not, or part of the goods is not, delivered to that other place; and

                     (c)  when so requested by a Collector, the person who made the entry or to whom the permission was given, as the case may be, does not account for the goods, or for that part of the goods, as the case may be, to the satisfaction of a Collector in accordance with section 37;

the person shall, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty of Customs which would have been payable on the goods, or on that part of the goods, as the case may be, if they had been entered for home consumption on the day on which the demand was made.

          (1B)  Where:

                     (a)  dutiable goods subject to the control of the Customs are, by authority of a permission given under section 71E, removed to a place other than a warehouse; and

                     (b)  the person to whom the permission was given fails to keep those goods safely or, when so requested by a Collector, does not account for the goods to the satisfaction of a Collector in accordance with section 37;

the person shall, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty of Customs which would have been payable on those goods if they had been entered for home consumption on the day on which the demand was made.

             (2)  An amount payable under subsection (1), (1A) or (1B) shall be a debt due to the Commonwealth and may be sued for and recovered in a court of competent jurisdiction by proceedings in the name of the Collector.

             (3)  In proceedings under the last preceding subsection, a statement or averment in the complaint, claim or declaration of the Collector is evidence of the matter or matters so stated or averred.

             (4)  This section does not affect the liability of a person arising under or by virtue of:

                     (a)  any other provision of this Act; or

                     (b)  a security given under this Act.

36  Offences for failure to keep goods safely or failure to account for goods

Offences for failure to keep goods safely

             (1)  A person commits an offence if:

                     (a)  goods are subject to the control of the Customs; and

                     (b)  the person has, or has been entrusted with, the possession, custody or control of the goods; and

                     (c)  the person fails to keep the goods safely.

Penalty:  500 penalty units.

             (2)  A person commits an offence if:

                     (a)  goods are subject to the control of the Customs; and

                     (b)  the person has, or has been entrusted with, the possession, custody or control of the goods; and

                     (c)  the person fails to keep the goods safely.

Penalty:  60 penalty units.

             (3)  An offence against subsection (2) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

Offences for failure to account for goods

             (4)  A person commits an offence if:

                     (a)  goods are subject to the control of the Customs; and

                     (b)  the person has, or has been entrusted with, the possession, custody or control of the goods; and

                     (c)  the person, when so requested by a Collector, does not account for the goods to the satisfaction of a Collector in accordance with section 37.

Penalty:  500 penalty units.

             (5)  A person commits an offence if:

                     (a)  goods are subject to the control of the Customs; and

                     (b)  the person has an authority to deal with the goods, or is given a permission under section 71E in relation to the goods; and

                     (c)  the goods are taken, in accordance with the authority to deal or by authority of the permission under section 71E, from a place for removal to another place; and

                     (d)  the goods are not, or part of the goods is not, delivered to that other place; and

                     (e)  the person, when so requested by a Collector, does not account for the goods or for that part of the goods (as the case may be) to the satisfaction of a Collector in accordance with section 37.

Penalty:  500 penalty units.

             (6)  A person commits an offence if:

                     (a)  goods are subject to the control of the Customs; and

                     (b)  the person has, or has been entrusted with, the possession, custody or control of the goods; and

                     (c)  the person, when so requested by a Collector, does not account for the goods to the satisfaction of a Collector in accordance with section 37.

Penalty:  60 penalty units.

             (7)  A person commits an offence if:

                     (a)  goods are subject to the control of the Customs; and

                     (b)  the person has an authority to deal with the goods, or is given a permission under section 71E in relation to the goods; and

                     (c)  the goods are taken, in accordance with the authority to deal or by authority of the permission under section 71E, from a place for removal to another place; and

                     (d)  the goods are not, or part of the goods is not, delivered to that other place; and

                     (e)  the person, when so requested by a Collector, does not account for the goods or for that part of the goods (as the case may be) to the satisfaction of a Collector in accordance with section 37.

Penalty:  60 penalty units.

             (8)  An offence against subsection (6) or (7) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

Removal of goods by authority of section 71E permission

             (9)  Without limiting subsection (1), (2), (4) or (6), if goods are removed to a place other than a warehouse by authority of a permission given to a person under section 71E, the person is taken to have, or to have been entrusted with, the possession, custody or control of the goods for the purposes of paragraph (1)(b), (2)(b), (4)(b) or (6)(b).

Other liabilities not affected

           (10)  This section does not affect the liability of a person arising under or by virtue of:

                     (a)  any other provision of this Act; or

                     (b)  a security given under this Act.

37  Accounting for goods

                   A person accounts for goods or a part of goods to the satisfaction of a Collector in accordance with this section if, and only if:

                     (a)  the Collector sights the goods; or

                     (b)  if the Collector is unable to sight the goods—the person satisfies the Collector that the goods have been dealt with in accordance with this Act.

42  Right to require security

             (1)  The Customs shall have the right to require and take securities for compliance with this Act, for compliance with conditions or requirements to which the importation or exportation of goods is subject and generally for the protection of the revenue of the Customs, and pending the giving of the required security in relation to any goods subject to the control of the Customs may refuse to deliver the goods or to give any authority to deal with the goods.

          (1A)  The right of the Customs under subsection (1) to require and take a security includes the right to require and take securities for payment of any penalty that a person may become liable to pay to the Commonwealth under the Customs Undertakings (Penalties) Act 1981.

          (1B)  The right of the Customs under subsection (1) to require and take a security includes the right to require and take securities in respect of any interim duty that may be payable on goods under the Customs Tariff (Anti‑Dumping) Act 1975 but no such security shall be required or taken under this Act:

                     (a)  on an application under section 269TB of this Act in respect of the goods to which the application relates before the time at which the CEO has made a preliminary affirmative determination, within the meaning of Part XVB, in respect of those goods; or

                     (b)  on like goods imported into Australia before that time.

          (1C)  If:

                     (a)  an undertaking is given and accepted under subsection 269TG(4) or 269TJ(3) in respect of goods; and

                     (b)  the undertaking is subsequently breached;

the Customs may require and take securities in respect of any interim duty that may be payable under the Customs Tariff (Anti‑Dumping) Act 1975 on the goods or on like goods imported into Australia.

          (1D)  The right of the Customs under subsection (1) to require and take a security includes the right to require and take a security in respect of any interim duty that may be payable under the Customs Tariff (Anti‑Dumping) Act 1975 on goods the subject of an application under subsection 269ZE(1) of this Act.

             (2)  The right of the Customs under subsection (1) to require and take securities includes the right to require and take a security for a purpose or purposes for which security may be taken under that subsection and for a purpose or purposes for which security may be taken under section 16 of the Excise Act 1901‑1957 and the succeeding provisions of this Part apply to and in relation to such a security in the same manner as they apply to and in relation to any other security required and taken under subsection (1).

             (3)  The rights of the Customs under this section may be exercised by a Collector on behalf of the Customs.

43  Form of security

                   A security shall be given in a manner and form approved by a Collector and may, subject to that approval, be by bond, guarantee, cash deposit or any other method, or by two or more different methods.

44  General bonds may be given

                   When security is required for any particular purpose security may by the authority of the CEO be accepted to cover all transactions for such time and for such amounts as the CEO may approve.

45  Cancellation of bonds

             (1)  All Customs securities may after the expiration of 3 years from the date thereof or from the time specified for the performance of the conditions thereof be cancelled by the CEO.

             (2)  A security taken in respect of any interim duty that may become payable on goods under section 8, 9, 10 or 11 of the Customs Tariff (Anti‑Dumping) Act 1975, being a security taken before the publication by the Minister 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 of 6 months or such longer period (not being a period exceeding 9 months) as is requested by the exporter of the goods concerned; or

                     (b)  in any other case—a period of 4 months.

             (4)  Where:

                     (a)  a notice is published by the Minister declaring section 8, 9, 10 or 11 of the Customs Tariff (Anti‑Dumping) Act 1975 to apply to goods of a particular kind that may be imported into Australia;

                     (b)  goods of that kind are imported while that notice is in force; and

                     (c)  security is taken after the importation of those goods in relation to the interim duty that may be payable in respect of them;

subsection (2) does not apply in relation to that security.

46  New sureties

                   If the Collector shall not at any time be satisfied with the sufficiency of any security the Collector may require a fresh security and a fresh security shall be given accordingly.

47  Form of Customs security

                   The form of Customs security in Schedule I hereto shall suffice for all the purposes of a bond or guarantee under this Act and without sealing shall bind its subscribers as if sealed and unless otherwise provided therein jointly and severally and for the full amount.

48  Effect of Customs security

             (1)  Whenever any such Customs security is put in suit by the Collector the production thereof without further proof shall entitle the Collector to judgment for their stated liability against the persons appearing to have executed the same unless the defendants shall prove compliance with the condition or that the security was not executed by them or release or satisfaction.

             (2)  If it appears to the Court that a non‑compliance with a Customs security has occurred, the security shall not be deemed to have been discharged or invalidated, and the subscribers shall not be deemed to have been released or discharged from liability by reason of:

                     (a)  an extension of time or other concession;

                     (b)  the Customs having consented to, or acquiesced in, a previous non‑compliance with the condition; or

                     (c)  the Collector having failed to bring suit against the subscribers upon the occurrence of a previous non‑compliance with the condition.


 

Part IVThe importation of goods

Division 1APreliminary

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 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);

                     (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

                     (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.


 

Division 1Prohibited 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 foregoing, the surrender of a licence or permission to import goods in exchange for the granting to the holder of the surrendered licence or permission of another licence or permission or other licences or permissions to import goods; and

                            (iv)  the revocation of a licence or permission that is granted subject to a condition or requirement to be complied with by a person for a failure by the person to comply with the condition or requirement, whether or not the person is charged with an offence against subsection (4) in respect of the failure.

          (3A)  Without limiting the generality of subparagraph (3)(b)(ii), a condition referred to in that subparagraph may be a condition that, before the expiration of a period specified in the permission or that period as extended with the approval of the Collector, that person, or, if that person is a natural person who dies before the expiration of that period or that period as extended, as the case may be, the legal personal representative of that person, shall export, or cause the exportation of, the goods from Australia.

             (4)  A person is guilty of an offence if:

                     (a)  a licence or permission has been granted, on or after 16 October 1963, under the regulations; and

                     (b)  the licence or permission relates to goods that are not narcotic goods; and

                     (c)  the licence or permission is subject to a condition or requirement to be complied with by the person; and

                     (d)  the person engages in conduct; and

                     (e)  the person’s conduct contravenes the condition or requirement.

Penalty:  100 penalty units.

             (5)  Subsection (4) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (6)  Absolute liability applies to paragraph (4)(a), despite subsection (5).

Note:          For absolute liability, see section 6.2 of the Criminal Code.

             (7)  A person is guilty of an offence if:

                     (a)  a licence or permission has been granted, on or after 16 October 1963, under the regulations; and

                     (b)  the licence or permission relates to goods that are narcotic goods; and

                     (c)  the licence or permission is subject to a condition or requirement to be complied with by the person; and

                     (d)  the person engages in conduct; and

                     (e)  the person’s conduct contravenes the condition or requirement.

Penalty:  Imprisonment for 2 years or 20 penalty units, or both.

             (9)  Absolute liability applies to paragraph (7)(a).

Note:          For absolute liability, see section 6.2 of the Criminal Code.

           (10)  In this section:

engage in conduct means:

                     (a)  do an act; or

                     (b)  omit to perform an act.

51  Prohibited imports

             (1)  Goods, the importation of which is prohibited under section 50, are prohibited imports.

             (2)  Notwithstanding the generality of subsection (1), ships, boats and aircraft the importation of which is prohibited under section 50 are prohibited imports if, and only if, they have been imported into Australia.

51A  Certain controlled substances taken to be prohibited imports

             (1)  This section applies if a substance or plant is determined, under section 301.8 or 301.9 of the Criminal Code, 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.


 

Division 2The 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.

             (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 holder of the permit for the installation or, if there is no such holder, the owner of the installation; and

                     (e)  the owner and person in charge of a ship or aircraft on which the person travelled from the place to the installation;

are each guilty of an offence against this section.

             (3)  Subject to subsection (6), where goods:

                     (a)  are brought from an external place to:

                              (i)  a sea installation installed in an adjacent area or in a coastal area; or

                             (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 holder of the permit for the installation or, if there is no such holder, the owner of the installation; and

                     (e)  the owner and person in charge of a ship or aircraft on which the goods were transported from the place to the installation;

are each guilty of an offence against this section.

             (4)  Subject to subsection (6), where a person:

                     (a)  travels from:

                              (i)  a sea installation installed in an adjacent area or in a coastal area; or

                             (ii)  a resources installation attached to the Australian seabed;

                            whether or not in the course of a longer journey; and

                     (b)  has not been available for questioning in Australia for the purposes of this Act after leaving the installation and before arriving in the place;

then:

                     (c)  that person;

                     (d)  the holder of the permit for the installation or, if there is no such holder, the owner of the installation; and

                     (e)  the owner and person in charge of a ship or aircraft on which the person travelled from the installation to the place;

are each guilty of an offence against this section.

             (5)  Subject to subsection (6), where goods:

                     (a)  are sent from:

                              (i)  a sea installation installed in an adjacent area or in a coastal area; or

                             (ii)  a resources installation attached to the Australian seabed;

                            whether or not the goods are sent on from that place; and

                     (b)  have not been available for examination in Australia for the purposes of this Act after leaving the installation and before arriving in the place;

then:

                     (c)  the person who sent the goods;

                     (d)  the holder of the permit for the installation or, if there is no such holder, the owner of the installation; and

                     (e)  the owner and person in charge of a ship or aircraft on which the goods were transported from the installation to the place;

are each guilty of an offence against this section.

          (5A)  Subsections (2), (3), (4) and (5) are offences of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (6)  It is a defence to a charge of an offence against this section if it is established that the journey because of which the offence would have been committed:

                     (a)  was necessary to secure the safety of, or appeared to be the only way of averting a threat to, human life;

                     (b)  was necessary to secure, or appeared to be the only way of averting a threat to, the safety of a ship at sea, of an aircraft in flight or of an installation; or

                     (c)  was authorised in writing, by the CEO, and was carried out in accordance with the conditions (if any) specified in that authorisation.

             (7)  Subsection (6) shall not be taken to limit by implication any defence that would, but for the subsection, be available to a person charged with an offence against this section.

             (8)  For the purposes of this section:

                     (a)  a person shall not be taken to travel from or to an external place or an installation because only of having been in an aircraft flying over, or on a landing place in, the place or installation; and

                     (b)  goods shall not be taken to have been brought from, or sent to, an external place or an installation because only of being in an aircraft flying over, or on a landing place in, the place or installation.

Penalty:  100 penalty units.

58B  Direct journeys between certain resources installations and external places prohibited

             (1)  In this section:

external place does not include East Timor.

             (2)  Subject to subsection (6), where a person travels from an external place to a resources installation in the Joint Petroleum Development Area (whether or not in the course of a longer journey) without entering either Australia or East Timor:

                     (a)  that person; and

                     (b)  the owner of the installation; and

                     (c)  the owner and person in charge of the ship or aircraft on which the person arrives at the installation;

are each guilty of an offence against this section.

             (3)  Subject to subsection (6), where goods are taken from an external place to a resources installation in the Joint Petroleum Development Area (whether or not previously brought to that place from another place) without being taken into either Australia or East Timor:

                     (a)  the owner of the goods at the time of their arrival at the installation; and

                     (b)  the owner of the installation; and

                     (c)  the owner and person in charge of the ship or aircraft on which the goods arrive at the installation;

are each guilty of an offence against this section.

             (4)  Subject to subsection (6), where a person travels from a resources installation in the Joint Petroleum Development Area to an external place (whether or not in the course of a longer journey) without entering either Australia or East Timor:

                     (a)  that person; and

                     (b)  the owner of the installation; and

                     (c)  the owner and person in charge of the ship or aircraft on which the person left the installation;

are each guilty of an offence against this section.

             (5)  Subject to subsection (6), where goods are sent from a resources installation in the Joint Petroleum Development Area to an external place (whether or not the goods are sent on from that place) without being taken into Australia or East Timor:

                     (a)  the person who sends the goods; and

                     (b)  the owner of the installation; and

                     (c)  the owner and person in charge of the ship or aircraft on which the goods leave the installation;

are each guilty of an offence against this section.

          (5A)  Subsections (2), (3), (4) and (5) are offences of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (6)  It is a defence to a prosecution for an offence against this section that the journey because of which the offence would have been committed:

                     (a)  was necessary to secure the safety of, or appeared to be the only way of averting a threat to, human life; or

                     (b)  was necessary to secure, or appeared to be the only way of averting a threat to, the safety of a ship at sea, of an aircraft in flight or of a resources installation; or

                     (c)  was authorised in writing by the CEO and was carried out in accordance with the conditions (if any) specified in the authorisation.

             (7)  Subsection (6) is not to be taken to limit by implication any defence that would, apart from that subsection, be available to a person charged with an offence against this section.

             (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.

          (1A)  Subsection (1) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (2)  The pilot of an aircraft from a place outside Australia arriving in Australia shall not suffer the aircraft to land at any other airport until the aircraft has first landed:

                     (a)  at such airport for which a boarding station is appointed as is nearest to the place at which the aircraft entered Australia; or

                     (b)  at such other airport for which a boarding station is appointed as has been approved by the CEO, in writing, as an airport at which that aircraft, or a class of aircraft in which that aircraft is included, may land on arriving in Australia from a place outside Australia.

Penalty:  100 penalty units.

          (2A)  For the purposes of an offence against subsection (2), strict liability applies to the physical element of circumstance of the offence, that an airport for which a boarding station is appointed and at which the aircraft did not first land:

                     (a)  is nearest to the place at which the aircraft entered Australia; or

                     (b)  is one that has been approved by the CEO, in writing, as an airport at which that aircraft, or a class of aircraft in which that aircraft is included, may land on arriving in Australia from a place outside Australia.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (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.

             (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:  50 penalty units.

             (2)  Subsection (1) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

61A  Owner or operator of port etc. to facilitate boarding

             (1)  An officer of Customs may request an owner or operator of a port or of a port facility to facilitate, by any reasonable means, the boarding of a ship that is in the port or port facility by any person who is authorised under this Act to board the ship.

             (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:  50 penalty units.

             (2)  Subsection (1) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

63  Ship or aircraft not to be moved without authority

             (1)  No ship or aircraft after arrival at the proper place of mooring, at the proper wharf appointed under subsection 15(2) or at an airport appointed under subsection 15(1) shall be removed therefrom before the discharge of the cargo intended to be discharged at the port or airport.

Penalty:  50 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.


 

Division 3The report of the cargo

Subdivision AGeneral 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:

                     (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:

                     (a)  the premises or all premises indicated in the application, in accordance with subsection 67EC(3), as places in Australia at which are located:

                              (i)  dedicated computer facilities for the storage of information relating to cargo of that kind; or

                             (ii)  documents relating to such information; and

                     (b)  if a special reporter notifies the CEO under subsection 67EF(2) that, with effect from a particular day, the premises at which all or any of those facilities or documents will be located is to be changed to another place in Australia—with effect from that day, the premises at which all of those facilities and documents will be located.

re‑mail item, in relation to a ship or aircraft, means an item of cargo carried on the ship or aircraft, in respect of which all of the following apply:

                     (a)  the item is packaged in an addressed envelope, of paper or other material, whose length plus width does not exceed 80 cm;

                     (b)  the item consists only of paper;

                     (c)  the item and packaging weigh no more than one kilogram;

                     (d)  the item either has no commercial value or is a publication in respect of which the following apply:

                              (i)  the publication is sent from overseas to the addressee as a subscriber to the publication;

                             (ii)  the subscription is made by a direct dealing with the consignor by either the addressee or another person arranging a gift subscription for the addressee;

                            (iii)  the value of the publication does not exceed $250 (or such other amount as is prescribed for the purposes of subparagraph 68(1)(f)(iii));

                     (e)  the item is not mail;

                      (f)  the item is not, or does not contain, goods covered by paragraph (a) or (b) of the definition of prohibited goods in subsection 4(1);

                     (g)  there is no individual document of carriage for the item;

                     (h)  the item was consigned on the ship or aircraft by the consignor, with other items that are covered by paragraphs (a) to (g) of this definition, to different consignees.

re‑mail reporter means a person or partnership that is registered under Subdivision E as a re‑mail reporter.

special reporter means a person who is registered under Subdivision C as a special reporter in respect of low value cargo of a particular kind.

64  Impending arrival report

             (1)  This section applies to a ship or aircraft in respect of a voyage or flight to Australia from a place outside Australia.

             (2)  If the ship or aircraft is due to arrive at a port or airport in Australia (whether the first port or airport or any subsequent port or airport on the same voyage or flight), the operator must report to Customs, in accordance with this section, the impending arrival of the ship or aircraft.

             (3)  Subject to subsection (4), the report of the impending arrival of the ship or aircraft may be made by document or electronically.

             (4)  If the operator is required to report to Customs under section 64AAB, or to make a cargo report, in respect of the voyage or flight, the report of the impending arrival of the ship or aircraft must be made electronically.

             (5)  A report of the impending arrival of a ship (other than a pleasure craft) must be made:

                     (a)  not earlier than 10 days before the time stated in the report to be the estimated time of arrival of the ship; and

                     (b)  not later than:

                              (i)  the start of the prescribed period before its estimated time of arrival; or

                             (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

                             (ii)  if the flight is of a kind described in regulations made for the purposes of this subparagraph—such shorter period as is specified in those regulations.

             (9)  A documentary report must:

                     (a)  be in writing; and

                     (b)  be in an approved form; and

                     (c)  be communicated to Customs by sending or giving it to an officer doing duty in relation to the reporting of ships or aircraft at the port or airport at which the ship or aircraft is expected to arrive; and

                     (d)  contain such information as is required by the form; and

                     (e)  be signed in a manner specified in the form.

           (10)  An electronic report must communicate such information as is set out in an approved statement.

           (11)  The CEO may approve different forms for documentary reports, and different statements for electronic reports, to be made under subsections (9) and (10) in different circumstances, by different kinds of operators of ships or aircraft or in respect of different kinds of ships or aircraft.

           (12)  An operator of a ship or aircraft who intentionally contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.

           (13)  An operator of a ship or aircraft who contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

           (14)  An offence against subsection (13) is an offence of strict liability.

64AA  Arrival report

             (1)  This section applies to a ship or aircraft in respect of a voyage or flight to Australia from a place outside Australia.

             (2)  When the ship or aircraft has arrived at a port or airport in Australia (whether the first port or airport or any subsequent port or airport on the same voyage or flight), the operator must report to Customs, in accordance with this section, particulars of the arrival of the ship or aircraft and the time of arrival.

             (3)  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.

             (4)  Subject to subsection (5), the report of the arrival of the ship or aircraft may be made by document or electronically.

             (5)  If the operator is required to report to Customs under section 64AAB, or to make a cargo report, in respect of the voyage or flight, the report of the arrival of the ship or aircraft must be made electronically.

             (6)  A documentary report must:

                     (a)  be in writing; and

                     (b)  be in an approved form; and

                     (c)  be communicated to Customs by sending or giving it to an officer doing duty in relation to the reporting of ships or aircraft at the port or airport of arrival; and

                     (d)  contain such information as is required by the form; and

                     (e)  be signed in a manner specified in the form.

             (7)  An electronic report must communicate such information as is set out in an approved statement.

             (8)  The CEO may approve different forms for documentary reports, and different statements for electronic reports, to be made under subsections (6) and (7) in different circumstances, by different kinds of operators of ships or aircraft or in respect of different kinds of ships or aircraft.

             (9)  An operator of a ship or aircraft who intentionally contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.

           (10)  An operator of a ship or aircraft who contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

           (11)  An offence against subsection (10) is an offence of strict liability.

64AAA  Report of stores and prohibited goods

             (1)  This section applies to a ship or aircraft in respect of a voyage or flight to Australia from a place outside Australia.

             (2)  When the ship or aircraft has arrived at a port or airport in Australia (whether the first port or airport or any subsequent port or airport on the same voyage or flight), the operator must report to Customs, in accordance with this section, particulars of the ship’s stores or aircraft’s stores and of any prohibited goods contained in those stores at the time of arrival.

             (3)  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.

             (4)  The report may be made by document or electronically.

             (5)  A documentary report must:

                     (a)  be in writing; and

                     (b)  be in an approved form; and

                     (c)  be communicated to Customs by sending or giving it to an officer doing duty in relation to the reporting of ships or aircraft at the port or airport of arrival; and

                     (d)  contain such information as is required by the form; and

                     (e)  be signed in a manner specified in the form.

             (6)  An electronic report must communicate such information as is set out in an approved statement.

             (7)  The CEO may approve different forms for documentary reports, and different statements for electronic reports, to be made under subsections (5) and (6) in different circumstances, by different kinds of operators of ships or aircraft or in respect of different kinds of ships or aircraft.

             (8)  An operator of a ship or aircraft who intentionally contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.

           (11)  In this section:

aircraft’s stores and ship’s stores have the meanings given by section 130C.

64AAB  Notifying Customs of particulars of cargo reporters

             (1)  This section applies to a ship or aircraft in respect of a voyage or flight to Australia from a place outside Australia.

             (2)  A cargo reporter who has entered into an agreement or arrangement with another cargo reporter under which cargo for whose carriage the other cargo reporter is responsible is to be carried on the ship or aircraft during the voyage or flight must report to Customs, in accordance with this section, particulars of the other cargo reporter.

             (3)  A report must be made electronically and must communicate such information as is set out in an approved statement.

             (4)  A report must be made before the latest time by which a cargo report may be made.

             (5)  The CEO may approve different statements for reports to be made under this section in different circumstances or by different kinds of cargo reporters.

             (6)  A cargo reporter who intentionally contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.

             (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.

64AAC  Report to Customs of persons engaged to unload cargo

             (1)  This section applies to a ship or aircraft in respect of a voyage or flight to Australia from a place outside Australia.

             (2)  The operator must report to Customs, in accordance with this section, particulars of:

                     (a)  in the case of a ship—the stevedore with whom the operator has entered into a contract for the unloading of the cargo from the ship at a place in Australia; or

                     (b)  in the case of an aircraft—the depot operator who will first receive the cargo after it has been unloaded from the aircraft at a place in Australia.

             (3)  A report must be made electronically and must communicate such information as is set out in an approved statement.

             (4)  A report must be made during the period within which a report under section 64 of the impending arrival of the ship or aircraft is required to be made.

             (5)  The CEO may approve different statements for electronic reports to be made under this section in different circumstances, by different kinds of operators of ships or aircraft or in respect of different kinds of ships or aircraft.

             (6)  An operator of a ship or aircraft who contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

             (7)  An offence against subsection (6) is an offence of strict liability.

64AB  Cargo reports

             (1)  This section applies to a ship or aircraft in respect of a voyage or flight to Australia from a place outside Australia.

             (2)  If the ship or aircraft is due to arrive at its first port or airport in Australia since it last departed from a port or airport outside Australia, each cargo reporter must report to Customs, in accordance with this section, particulars of all goods:

                     (a)  that the cargo reporter has arranged to be carried on the ship or aircraft on the voyage or flight; and

                     (b)  that are intended to be unloaded from the ship or aircraft at a port or airport in Australia (whether the first port or airport or any subsequent port or airport on the same voyage or flight); and

                     (c)  that are not:

                              (i)  accompanied personal or household effects of a passenger or member of the crew; or

                             (ii)  ship’s stores or aircraft’s stores.

          (2A)  If the ship or aircraft is due to arrive at its first port, or airport, in Australia since it last called at a port, or departed from an airport, outside Australia, each cargo reporter must report to Customs, in accordance with this section, particulars of all goods that the cargo reporter has arranged to be carried on the ship or aircraft and that are intended to be kept on board the ship or aircraft for shipment on to a place outside Australia, other than:

                     (a)  goods that are accompanied personal or household effects of a passenger or member of the crew; or

                     (b)  ship’s stores or aircraft’s stores.

             (3)  A cargo report that is made by a person during the general moratorium period, or is made by a person during a further moratorium period that has been granted to the person, may be a documentary report or an electronic report.

             (4)  A cargo report to which subsection (3) does not apply must be an electronic report.

          (4A)  A documentary cargo report must:

                     (a)  be in writing; and

                     (b)  be in an approved form; and

                     (c)  be communicated to Customs by sending or giving it to an officer doing duty in relation to the reporting of ships or aircraft at the port or airport at which the ship or aircraft is expected to arrive; and

                     (d)  contain such information as is required by the form; and

                     (e)  be signed in a manner specified in the form.

          (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 form to be contained in a documentary cargo report, or 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 form or 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 form or 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 form or statement to the consignee of goods is a reference to the person who is the ultimate recipient of goods that have been sent from outside Australia, whether or not the person ordered or paid for the goods.

             (6)  The CEO may approve different forms or statements for the cargo reports to be made in different circumstances or by different kinds of cargo reporters.

             (7)  The form or statement approved for a report by a special reporter in relation to low value cargo of a particular kind must not require the special reporter to include information relating to cargo of that kind at a level of specificity below the level of a submaster air waybill or an ocean bill of lading, as the case requires.

          (7A)  The form or 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 form or statement does not have to give information about individual re‑mail items.

          (7B)  However, a re‑mail reporter must not use that approved form or 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 form or 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.

          (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.

           (12)  If:

                     (a)  a cargo reporter who is required to make a cargo report in respect of particular goods commits an offence against this section because the report is not made before the time by which it was required by subsection (8) to be made; and

                     (b)  that time occurs before the end of the general moratorium period or, if a further moratorium period is granted to the cargo reporter, before the end of the further moratorium period;

the cargo reporter is not liable to be prosecuted for the offence and an infringement notice cannot be served on the cargo reporter under Subdivision A of Division 5 of Part XIII for the offence.

           (13)  The general moratorium period is the period of 6 months beginning on the date of commencement of this section.

           (14)  If:

                     (a)  a cargo reporter applies to the CEO for the grant to the cargo reporter of a further moratorium period to have effect at the end of the general moratorium period; and

                     (b)  the CEO is satisfied that the cargo reporter has, within the general moratorium period, made reasonable progress in:

                              (i)  installing the facilities required for the making of electronic cargo reports; or

                             (ii)  in putting in place business practices or entering into business arrangements to enable the making of electronic cargo reports;

the CEO may grant to the cargo reporter a further moratorium period of not more than 18 months beginning at the end of the general moratorium period.

        (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 served with an infringement notice under Division 5 of Part XIII 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.

64ABAA  Outturn reports

             (1)  When cargo is unloaded from an aircraft at an airport, the depot operator whose particulars have been communicated to Customs by the operator of the aircraft under section 64AAC must communicate electronically to Customs an outturn report in respect of the cargo.

             (2)  When a container is unloaded from a ship at a port, the stevedore whose particulars have been communicated to Customs by the operator of the ship under section 64AAC must communicate electronically to Customs an outturn report in respect of the container.

             (3)  When cargo that is not in a container is unloaded from a ship, the stevedore whose particulars have been communicated to Customs by the operator of the ship under section 64AAC must communicate electronically to Customs an outturn report in respect of the cargo.

             (4)  When cargo unloaded from an aircraft or ship has been moved, under a permission given under section 71E, to a Customs place other than a warehouse, the person in charge of the Customs place must communicate electronically to Customs an outturn report in respect of the cargo.

             (5)  An outturn report must:

                     (a)  if it is made under subsection (1), (3) or (4):

                              (i)  specify any goods included in the cargo report that have not been unloaded or, if there are no such goods, contain a statement to that effect; and

                             (ii)  specify any goods not included in the cargo report that have been unloaded or, if there are no such goods, contain a statement to that effect; and

                     (b)  if it is made under subsection (2)—set out a list of the containers that have been unloaded; and

                     (c)  in any case:

                              (i)  be in accordance with an approved statement; and

                             (ii)  state any times required by section 64ABAB; and

                            (iii)  be made within the period or at the time required by that section.

             (6)  The CEO may approve different statements for the outturn reports to be made by stevedores, depot operators, or persons in charge of Customs places.

             (7)  The CEO or an officer may disclose a cargo report to a stevedore, a depot operator or a person in charge of a Customs place (other than a warehouse) for the purpose of enabling the stevedore, operator or person to communicate to Customs an outturn report in respect of the cargo.

             (8)  A person who intentionally contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.

             (9)  A person who contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

           (10)  An offence against subsection (9) is an offence of strict liability.

           (11)  In this section:

Customs place has the meaning given by subsection 183UA(1).

64ABAB  When outturn report is to be communicated to Customs

             (1)  In the case of cargo unloaded from an aircraft at an airport and received into a depot, the depot operator must communicate the outturn report to Customs within 24 hours, or such other period as is prescribed by the regulations, after the time of arrival of the aircraft as stated in the report under section 64AA.

             (2)  Subsections (2A), (2B), (2C), (2D) and (2E) of this section apply to outturn reports a stevedore must communicate under 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.

             (3)  In the case of cargo (not in containers) unloaded from a ship at a wharf, the stevedore must communicate the outturn report to Customs within 5 days, or such other period as is prescribed by the regulations, after the day on which the unloading of the cargo from the ship was completed. The outturn report must state the time when the unloading of the cargo was completed.

             (4)  In the case of cargo unloaded from a ship or aircraft and moved, under a permission given under section 71E, to a Customs place (as defined in subsection 183UA(1)) other than a warehouse, the person in charge of the Customs place must communicate the outturn report to Customs:

                     (a)  if the cargo is in a container:

                              (i)  if the container is not unpacked at that place—within 24 hours (or such longer period as is prescribed by the regulations) after the person in charge of that place recorded the receipt of the container at that place; or

                             (ii)  if the container is unpacked at that place—within 24 hours, or such other period as is prescribed by the regulations, after it was unpacked; or

                     (b)  if the cargo is not in a container—not later than:

                              (i)  the day after the day on which the person in charge of that place recorded a receipt of the cargo at that place; or

                             (ii)  if a later time is prescribed by the regulations—that later time.

If the cargo is in a container that is unpacked at the Customs place, the outturn report must state the time when the unpacking of the cargo was completed.

64ABAC  Explanation of shortlanded or surplus cargo

             (1)  If an outturn report specifies:

                     (a)  any goods included in the cargo report that have not been unloaded; or

                     (b)  any goods not included in the cargo report that have been unloaded;

the officer may require the cargo reporter who made the cargo report in relation to the goods to explain why the goods were not unloaded or were not included in the cargo report, as the case may be.

             (2)  If a cargo reporter in respect of whom a requirement is made under subsection (1) fails to comply with the requirement, the cargo reporter commits a offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

64ACA  Passenger reports

Obligation to report on passengers

             (1)  The operator of a ship or aircraft that is due to arrive, from a place outside Australia, at a port or airport in Australia (whether it is the first or any subsequent port or airport of the voyage or flight) must report to Customs on each passenger who will be on board the ship or aircraft at the time of its arrival at the port or airport.

Note 1:       This obligation (and the obligation in subsection (11)) must be complied with even if the information concerned is personal information (as defined in the Privacy Act 1988).

Note 2:       See also section 64ACC, which deals with what happens if information has already been reported to the Migration Department.

Note 3:       Section 64ACD contains an offence for failure to comply with this subsection.

How report is to be given—certain operators to use an approved electronic system

             (2)  If one of the following paragraphs applies, the operator must give the report by the electronic system approved for the operator for the purposes of this subsection:

                     (a)  the ship is on a voyage for transporting persons:

                              (i)  that is provided for a fee payable by those using it; and

                             (ii)  the operator of which is prescribed by the regulations;

                            and the CEO has, in writing, approved an electronic system for the operator for the purposes of this subsection;

                     (b)  the aircraft is on a flight that is provided as part of an airline service:

                              (i)  that is provided for a fee payable by those using it; and

                             (ii)  that is provided in accordance with fixed schedules to or from fixed terminals over specific routes; and

                            (iii)  that is available to the general public on a regular basis;

                            and the CEO has, in writing, approved an electronic system for the operator for the purposes of this subsection.

Note 1:       An instrument approving an electronic system can be varied or revoked under subsection 33(3) of the Acts Interpretation Act 1901.

Note 2:       An instrument approving an electronic system, or a variation or revocation of such an instrument, is a disallowable instrument—see subsection (10).

             (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.

Deadline for giving report—aircraft

             (6)  If the report relates to an aircraft, it must be given not later than:

                     (a)  if the flight from the last airport outside Australia is likely to take not less than 3 hours—3 hours; or

                     (b)  if the flight from the last airport outside Australia is likely to take less than 3 hours—one hour;

before the time stated in the report made under section 64 to be the estimated time of arrival of the aircraft.

Other requirements for documentary reports

             (7)  If the report is given by document, it must:

                     (a)  be in writing; and

                     (b)  be in an approved form; and

                     (c)  contain such information as is required by the form; and

                     (d)  be signed in a manner specified in the form; and

                     (e)  be communicated to Customs by sending or giving it to an officer doing duty in relation to the reporting of ships or aircraft at the port or airport at which the ship or aircraft is expected to arrive.

Other requirements for electronic reports

             (8)  If the report is given electronically (whether or not by an electronic system approved for the purposes of subsection (2)), it must communicate such information as is set out in an approved statement.

Different forms and statements for different circumstances etc.

             (9)  The CEO may approve different forms for documentary reports, and different statements for electronic reports, to be made under subsections (7) and (8) in different circumstances, by different kinds of operators of ships or aircraft or in respect of different kinds of ships or aircraft.

Approvals of electronic systems for the purposes of subsection (2) are disallowable instruments

           (10)  An instrument of approval of an electronic system for the purposes of subsection (2), or a variation or revocation of such an instrument, is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

Obligation to pass information on to Migration Department

           (11)  As soon as practicable after information is reported under this section, Customs must provide the information to the Department administered by the Minister who administers the Migration Act 1958.

Purpose for which information obtained

           (12)  Information obtained by Customs:

                     (a)  under this section; or

                     (b)  under subsection 245L(6) of the Migration Act 1958;

is taken to be obtained by Customs for the purposes of the administration of this Act, the Migration Act 1958, and any other law of the Commonwealth prescribed by regulations for the purposes of this subsection.

64ACB  Crew reports

Obligation to report on crew

             (1)  The operator of a ship or aircraft that is due to arrive, from a place outside Australia, at a port or airport in Australia (whether it is the first or any subsequent port or airport of the voyage or flight) must, in accordance with this section, report to Customs on each member of the crew who will be on board the ship or aircraft at the time of its arrival at the port or airport.

Note 1:       This obligation (and the obligation in subsection (8)) must be complied with even if the information concerned is personal information (as defined in the Privacy Act 1988).

Note 2:       See also section 64ACC, which deals with what happens if information has already been reported to the Migration Department.

Note 3:       Section 64ACD contains an offence for failure to comply with this subsection.

How report is to be given

             (2)  The operator may give the report by document or electronically.

Deadline for giving report

             (3)  The report must be made during the period within which a report under section 64 of the impending arrival of the ship or aircraft is required to be made.

             (4)  However, a report in respect of an aircraft must not be made before the date of departure of the aircraft from the last airport outside Australia.

Other requirements for documentary reports

             (5)  If the report is given by document, it must:

                     (a)  be in writing; and

                     (b)  be in an approved form; and

                     (c)  contain such information as is required by the form; and

                     (d)  be signed in a manner specified in the form; and

                     (e)  be communicated to Customs by sending or giving it to an officer doing duty in relation to the reporting of ships or aircraft at the port or airport at which the ship or aircraft is expected to arrive.

Other requirements for electronic reports

             (6)  If the report is given electronically, it must communicate such information as is set out in an approved statement.

Different forms and statements for different circumstances etc.

             (7)  The CEO may approve different forms for documentary reports, and different statements for electronic reports, to be made under subsections (5) and (6) in different circumstances, by different kinds of operators of ships or aircraft or in respect of different kinds of ships or aircraft.

Obligation to pass information on to Migration Department

             (8)  As soon as practicable after information is reported under this section, Customs must provide the information to the Department administered by the Minister who administers the Migration Act 1958.

Purpose for which information obtained

             (9)  Information obtained by Customs:

                     (a)  under this section; or

                     (b)  under subsection 245L(6) of the Migration Act 1958;

is taken to be obtained by Customs for the purposes of the administration of this Act, the Migration Act 1958, and any other law of the Commonwealth prescribed by regulations for the purposes of this subsection.

64ACC  Information does not have to be reported if it has already been reported to the Migration Department

             (1)  If:

                     (a)  both:

                              (i)  section 64ACA or 64ACB of this Act; and

                             (ii)  section 245L of the Migration Act 1958;

                            require the same piece of information in relation to a particular passenger or member of the crew on a particular voyage or flight to be reported; and

                     (b)  the operator has reported that piece of information in relation to that passenger or member of the crew in accordance with that section of the Migration Act 1958;

the operator is then taken not to be required by section 64ACA or 64ACB of this Act (as the case requires) to report the same piece of information in relation to those passengers or crew.

Note:          This may mean that no report at all is required under this Act.

             (2)  However, subsection (1) only applies if the report under the Migration Act 1958 relates to the arrival of the ship or aircraft at the same port or airport for which this Act requires a report.

Note:          So, for example, if a report under the Migration Act 1958 is given for a ship’s or aircraft’s arrival in an external Territory that is not part of Australia for the purposes of this Act, subsection (1) does not apply and a report under this Act is required.

64ACD  Offence for failure to comply

             (1)  An operator of a ship or aircraft who intentionally contravenes section 64ACA or 64ACB commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.

             (2)  An operator of a ship or aircraft who contravenes section 64ACA or 64ACB commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

             (3)  An offence against subsection (2) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (4)  An operator of an aircraft or ship commits a separate offence under subsection (1) or (2) in relation to each passenger or member of the crew in relation to whom the operator contravenes section 64ACA or 64ACB.

64ACE  Communication of reports

             (1)  For the purposes of this Act, a documentary report that is sent or given to Customs in accordance with section 64, 64AA, 64AAA, 64AB, 64ACA or 64ACB may be sent or given in any prescribed manner and, when so sent or given, is taken to have been communicated to Customs when it is received by Customs.

             (2)  For the purposes of this Act, a report that is sent electronically to Customs under section 64, 64AA, 64AAA, 64AAB, 64AAC, 64AB, 64ABAA, 64ACA or 64ACB is taken to have been communicated to Customs when an acknowledgment of the report is sent to the person identified in the report as the person sending it.

64ADAA  Requirements for communicating to Customs electronically

                   A communication that is required or permitted by this Subdivision to be made to Customs electronically must:

                     (a)  be signed by the person who makes it (see paragraph 126DA(1)(c)); and

                     (b)  otherwise meet the information technology requirements determined under section 126DA.

64ADA  Disclosure of cargo reports to port authorities

             (1)  The CEO or an officer may disclose a cargo report to a port authority for the purpose of enabling the authority to collect statistics or compute liability for wharfage charges.

             (2)  A person to whom information is disclosed under subsection (1) must not:

                     (a)  use the information for any purpose other than the purpose for which the information was disclosed; or

                     (b)  disclose the information to any person except to the extent necessary for that purpose.

Penalty:  Imprisonment for 2 years.

             (3)  A reference in this section to disclosure of information includes a reference to disclosure by way of the provision of electronic access to the information.

64AE  Obligation to answer questions and produce documents

             (1)  The operator of a ship or aircraft to whom section 64, 64AA, 64AAA, 64ACA or 64ACB applies must:

                     (a)  answer questions asked by a Collector relating to the ship or aircraft or its cargo, crew, passengers, stores or voyage; and

                     (b)  produce documents requested by the Collector relating to a matter referred to in paragraph (a), if the documents are in his or her possession or control at the time of the request.

Penalty:  5 penalty units.

          (1A)  Subsection (1) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (2)  Each cargo reporter to whom section 64AB applies must:

                     (a)  answer questions asked by a Collector relating to the goods he or she has arranged to be carried on the relevant ship or aircraft; and

                     (b)  produce documents requested by the Collector relating to such goods, if the documents are in his or her possession or control at the time of the request.

Penalty:  5 penalty units.

          (2A)  Subsection (2) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (3)  It is a defence to a prosecution for an offence against subsection (1) or (2) if the person charged had a reasonable excuse for:

                     (a)  refusing or failing to answer questions asked by a Collector; or

                     (b)  refusing or failing to produce documents when so requested by a Collector.

64AF  Obligation to provide access to passenger information

             (1)  An operator of an international passenger air service commits an offence if:

                     (a)  the operator receives a request from the CEO to allow authorised officers ongoing access to the operator’s passenger information in a particular manner and form; and

                     (b)  the operator fails to provide that access in that manner and form.

Note 1:       For operator, international passenger air service and passenger information, see subsection (6).

Note 2:       The obligation to provide access must be complied with even if the information concerned is personal information (as defined in the Privacy Act 1988).

Penalty:  50 penalty units.

             (2)  An operator of an international passenger air service does not commit an offence against subsection (1) at a particular time if, at that time, the operator cannot itself access the operator’s passenger information.

Note 1:       For example, the operator cannot access the operator’s passenger information if the operator’s computer system is not working.

Note 2:       A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).

             (3)  An operator of an international passenger air service commits an offence if the operator fails to provide an authorised officer to whom the operator is required to allow access in accordance with subsection (1) with all reasonable facilities, and assistance, necessary to obtain information by means of that access and to understand information obtained.

Penalty:  50 penalty units.

             (4)  An operator of an international passenger air service does not commit an offence against subsection (3) if the operator had a reasonable excuse for failing to provide the facilities and assistance in accordance with that subsection.

Note:          A defendant bears an evidential burden in relation to the matter in subsection (4) (see subsection 13.3(3) of the Criminal Code).

             (5)  An authorised officer must only access an operator’s passenger information for the purposes of performing his or her functions in accordance with:

                     (a)  this Act; or

                     (b)  a law of the Commonwealth prescribed by regulations for the purposes of this paragraph.

             (6)  In this section:

Australian international flight means a flight:

                     (a)  from a place within Australia to a place outside Australia; or

                     (b)  from a place outside Australia to a place within Australia.

international passenger air service means a service of providing air transportation of people:

                     (a)  by means of Australian international flights (whether or not the operator also operates domestic flights or other international flights); and

                     (b)  for a fee payable by people using the service; and

                     (c)  in accordance with fixed schedules to or from fixed terminals over specific routes; and

                     (d)  that is available to the general public on a regular basis.

operator, in relation to an international passenger air service, means a person who conducts, or offers to conduct, the service.

passenger information, in relation to an operator of an international passenger air service, means any information the operator of the service keeps electronically relating to:

                     (a)  flights scheduled by the operator (including information about schedules, departure and arrival terminals, and routes); and

                     (b)  payments by people of fees relating to flights scheduled by the operator; and

                     (c)  people taking, or proposing to take, flights scheduled by the operator; and

                     (d)  passenger check‑in, and seating, relating to flights scheduled by the operator; and

                     (e)  numbers of passengers taking, or proposing to take, flights scheduled by the operator; and

                      (f)  baggage, cargo or anything else carried, or proposed to be carried, on flights scheduled by the operator and the tracking and handling of those things; and

                     (g)  itineraries (including any information about things other than flights scheduled by the operator) for people taking, or proposing to take, flights scheduled by the operator.

Note:          The flights referred to are any flights scheduled by the operator (not just Australian international flights).

64A  Ships or aircraft arriving at certain places

             (1)  The master of a relevant ship or the pilot of a relevant aircraft shall, if required to do so by a Collector, make a report within such time as is specified by the Collector and in such form as is specified by the Collector, of the ship or aircraft and of the cargo of the ship or aircraft.

Penalty:  20 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:  10 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:  10 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 at the Customs house nearest to the place where the ship was lost or wrecked or at the chief Customs house of the State where the ship was lost or wrecked.

Penalty:  50 penalty units.

          (1A)  Subsection (1) does not apply to the extent that it requires the master or owner of the ship to make a report of the cargo if the master or owner has:

                     (a)  made a cargo report in respect of the cargo; or

                     (b)  communicated an outward manifest under section 119 in respect of the cargo.

Note:          A defendant bears an evidential burden in relation to the matter in subsection (1A) (see subsection 13.3(3) of the Criminal Code).

             (2)  When any aircraft arriving from parts beyond the seas is lost or wrecked at any place within Australia, the pilot or owner shall, without any unnecessary delay, make report of the aircraft and cargo by delivering to the Collector a Manifest, as far as it may be possible for him or her to do so, at the Customs House nearest to the place where the aircraft was lost or wrecked.

Penalty:  50 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.

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 CThe registration, rights and obligations of special reporters

67EA  Special reporters

                   For the purposes of section 64AB of this Act, a person or a partnership may, in accordance with this Subdivision, become a special reporter in relation to low value cargo of a particular kind.

67EB  Requirements for registration as a special reporter

             (1)  The CEO must not register a person as a special reporter if:

                     (b)  the applicant does not satisfy Customs as mentioned in subsection (2) in relation to low value cargo of that kind; or

                     (c)  if the applicant is applying to be registered in respect of low value cargo consigned from a particular mail‑order house—the applicant is not a party to a house agreement with that mail‑order house in force at all times during the 3 consecutive months before the making of the application; or

                     (d)  the applicant does not have dedicated computer facilities having such specifications as are determined, in writing, by the CEO for the purpose of this paragraph, in relation to low value cargo generally, including, in particular, specifications to ensure that the information maintained by the applicant in those facilities will not be able to be accessed or altered by unauthorised persons; or

                     (e)  in the CEO’s opinion:

                              (i)  if the applicant is a natural person—the applicant is not a fit and proper person to be registered as a special reporter; or

                             (ii)  if the applicant is a partnership—any of the partners is not a fit and proper person to be a member of a partnership registered as a special reporter; or

                            (iii)  if the applicant is a company—any director, officer or shareholder of a company who would participate in the management of the affairs of the company is not a fit and proper person so to participate; or

                            (iv)  an employee of the applicant who would participate in the management of the applicant’s dedicated computer facilities is not a fit and proper person so to participate; or

                             (v)  if the applicant is a company—the company is not a fit and proper company to be registered as a special reporter.

             (2)  An applicant for registration as a special reporter in relation to low value cargo of a particular kind is taken to comply with this subsection if, and only if, the applicant satisfies Customs that:

                     (a)  in a case of low value cargo consigned from a particular mail‑order house to consignees in Australia—the applicant is likely to make cargo reports covering at least 1,000 such consignments per month from the mail‑order house during the period of registration; or

                     (b)  in a case of low value cargo of another prescribed kind consigned from a place outside Australia to a consignee in Australia—the applicant is likely to make cargo reports covering a number of consignments per month of that kind that is not less than the number specified in the regulations.

             (3)  The CEO must, in deciding whether a person is a fit and proper person for the purposes of subparagraph (1)(e)(i), (ii), (iii) or (iv) have regard to:

                     (a)  any conviction of the person of an offence against this Act committed within the 10 years immediately before the decision; and

                     (b)  any conviction of the person of an offence punishable by imprisonment for one year or longer:

                              (i)  against another law of the Commonwealth; or

                             (ii)  against a law of a State or of a Territory;

                            if that offence was committed within the 10 years immediately before that decision; and

                     (c)  whether the person is an insolvent under administration; and

                     (d)  whether the person was, in the 2 years immediately before that decision, a director of, or concerned in the management of, a company that:

                              (i)  had been, or is being, wound up; or

                             (ii)  had had its registration as a special reporter in relation to any low value cargo of any kind cancelled by the CEO because of