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Customs Act 1901

Authoritative Version
  • - C2015C00153
  • In force - Superseded Version
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Act No. 6 of 1901 as amended, taking into account amendments up to Statute Law Revision Act (No. 1) 2015
An Act relating to the Customs
Administered by: Immigration and Border Protection; Industry and Science
Registered 10 Apr 2015
Start Date 25 Mar 2015
End Date 30 Jun 2015

Customs Act 1901

No. 6, 1901

Compilation No. 129

Compilation date:                              25 March 2015

Includes amendments up to:            Act No. 12, 2015

Registered:                                         10 April 2015

This compilation is in 4 volumes

Volume 1:       sections 1–183U

Volume 2:       sections 183UA–269SL

Volume 3:       sections 269SM–277A

                        Schedule

Volume 4:       Endnotes

Each volume has its own contents

 

 

 

 

This compilation includes commenced amendments made by Act No. 5, 2015

 

About this compilation

This compilation

This is a compilation of the Customs Act 1901 that shows the text of the law as amended and in force on 25 March 2015 (the compilation date).

This compilation was prepared on 25 March 2015.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on ComLaw (www.comlaw.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on ComLaw for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on ComLaw for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

Part I—Introductory                                                                                                            1

1............................ Short title............................................................................ 1

2............................ Commencement.................................................................. 1

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

4AAA................... Members of family........................................................... 28

4AA...................... Act not to apply so as to exceed Commonwealth power... 29

4AB....................... Compensation for acquisition of property......................... 30

4A......................... Approved forms and approved statements........................ 31

4B.......................... What is a Customs‑related law.......................................... 31

4C.......................... Identity cards.................................................................... 31

5............................ Penalties at foot of sections or subsections....................... 32

5AA...................... Application of the Criminal Code..................................... 32

Part II—Administration                                                                                                   34

5A......................... Attachment of overseas resources installations................. 34

5B.......................... Installation of overseas sea installations............................ 35

5C.......................... Certain installations to be part of Australia....................... 36

6............................ Act does not extend to external Territories........................ 37

7............................ General administration of Act........................................... 37

8............................ Collectors of Customs...................................................... 37

8A......................... Attachment of part of a State or Territory to adjoining State or Territory for administrative purposes     38

9............................ Delegation......................................................................... 39

11.......................... Arrangements with States and the Northern Territory...... 39

13.......................... Customs Seal.................................................................... 40

14.......................... Customs flag..................................................................... 41

15.......................... Appointment of ports etc.................................................. 41

17.......................... Appointment of sufferance wharfs etc.............................. 42

19.......................... Accommodation on wharfs and at airports....................... 42

20.......................... Waterfront area control..................................................... 42

25.......................... Persons before whom declarations may be made.............. 45

26.......................... Declaration by youths....................................................... 45

27.......................... State inspection laws......................................................... 45

28.......................... Working days and hours etc............................................. 45

Part III—Customs control examination and securities generally           47

30.......................... Customs control of goods................................................. 47

30A....................... Exemptions under Torres Strait Treaty............................. 50

31.......................... Goods on ships and aircraft subject to Customs control... 54

33.......................... Persons not to move goods subject to the control of Customs 54

33A....................... Resources installations subject to the control of the Customs  56

33B........................ Sea installations subject to the control of the Customs...... 57

33C........................ Obstructing or interfering with Commonwealth property in a Customs place          58

34.......................... No claim for compensation for loss.................................. 58

35.......................... Goods imported by post................................................... 59

35A....................... Amount payable for failure to keep dutiable goods safely etc. 59

36.......................... Offences for failure to keep goods safely or failure to account for goods                60

37.......................... Accounting for goods....................................................... 63

42.......................... Right to require security.................................................... 63

43.......................... Form of security............................................................... 65

44.......................... General bonds may be given............................................. 65

45.......................... Cancellation of bonds....................................................... 65

46.......................... New sureties..................................................................... 66

47.......................... Form of Customs security................................................ 66

48.......................... Effect of Customs security................................................ 67

Part IV—The importation of goods                                                                          68

Division 1A—Preliminary                                                                                        68

49.......................... Importation....................................................................... 68

49A....................... Ships and aircraft deemed to be imported......................... 68

49B........................ Installations and goods deemed to be imported................. 70

Division 1—Prohibited imports                                                                             72

50.......................... Prohibition of the importation of goods............................ 72

51.......................... Prohibited imports............................................................ 74

51A....................... Certain controlled substances taken to be prohibited imports 75

52.......................... Invalidation of licence, permission etc. for false or misleading information             75

Division 2—The boarding of ships and aircraft                                           76

58.......................... Ships and aircraft to enter ports or airports....................... 76

58A....................... Direct journeys between installations and external places prohibited       77

58B........................ Direct journeys between certain resources installations and external places prohibited            80

60.......................... Boarding stations.............................................................. 82

61.......................... Facility for boarding......................................................... 83

61A....................... Owner or operator of port etc. to facilitate boarding......... 83

62.......................... Ships to come quickly to place of unlading....................... 84

63.......................... Ship or aircraft not to be moved without authority............ 84

Division 3—The report of the cargo                                                                  86

Subdivision A—General reporting requirements                                            86

63A....................... Definitions........................................................................ 86

64.......................... Impending arrival report................................................... 89

64AA.................... Arrival report.................................................................... 91

64AAA................. Report of stores and prohibited goods.............................. 93

64AAB.................. Notifying Customs of particulars of cargo reporters......... 95

64AAC.................. Report to Customs of persons engaged to unload cargo... 96

64AB..................... Cargo reports.................................................................... 97

64ABAA............... Outturn reports............................................................... 101

64ABAB............... When outturn report is to be communicated to Customs. 102

64ABAC............... Explanation of shortlanded or surplus cargo................... 104

64ACA.................. Passenger reports............................................................ 105

64ACB.................. Crew reports................................................................... 108

64ACC.................. Information does not have to be reported if it has already been reported to the Migration Department    110

64ACD.................. Offence for failure to comply.......................................... 111

64ACE.................. Communication of reports.............................................. 111

64ADAA.............. Requirements for communicating to Customs electronically 112

64ADA................. Disclosure of cargo reports to port authorities................ 112

64AE..................... Obligation to answer questions and produce documents 112

64AF..................... Obligation to provide access to passenger information... 113

64A....................... Ships or aircraft arriving at certain places....................... 116

65.......................... Master or pilot of wrecked ship or aircraft to report....... 117

66.......................... Goods derelict to be delivered to officer......................... 118

67.......................... Interference with derelict goods...................................... 118

Subdivision C—The registration, rights and obligations of special reporters               118

67EA..................... Special reporters............................................................. 118

67EB..................... Requirements for registration as a special reporter.......... 118

67EC..................... The making of an application.......................................... 121

67ED..................... Consideration of the application...................................... 123

67EE...................... Basic conditions attaching to registration as a special reporter 124

67EF...................... Storage and record maintenance conditions.................... 125

67EG..................... Special mail‑order house condition................................. 126

67EH..................... Further conditions may be imposed by regulations......... 126

67EI....................... Breach of conditions of registration................................ 126

67EJ...................... Duration of registration................................................... 127

67EK..................... Renewal of registration................................................... 127

67EL...................... CEO to allocate a special identifying code for each special reporter         129

67EM.................... Cancellation of registration as special reporter................ 130

Subdivision E—Registering re‑mail reporters                                               131

67F........................ Applying to be a re‑mail reporter.................................... 131

67G....................... Registering re‑mail reporters........................................... 132

67H....................... Fit and proper person test............................................... 133

67I......................... Obligation of re‑mail reporters to notify the CEO of certain matters        135

67J......................... Varying etc. conditions of registration............................ 135

67K........................ Cancelling the registration of a re‑mail reporter.............. 136

Division 4—The entry, unshipment, landing, and examination of goods              137

Subdivision A—Preliminary                                                                               137

68.......................... Entry of imported goods................................................. 137

68A....................... Goods imported for transhipment................................... 139

69.......................... Like customable goods and excise‑equivalent goods...... 139

70.......................... Special clearance goods.................................................. 143

71.......................... Information and grant of authority to deal with goods not required to be entered    145

Subdivision AA—Information and grant of authority to deal with Subdivision AA goods         146

71AAAA.............. Meaning of Subdivision AA goods.................................. 146

71AAAB............... Report and grant of authority to deal with Subdivision AA goods          146

71AAAC............... Suspension of authority to deal with Subdivision AA goods  147

Subdivision AB—Information and grant of authority to deal with specified low value goods  148

71AAAD.............. Meaning of specified low value goods............................ 148

71AAAE............... Regulations..................................................................... 148

71AAAF............... Making a self‑assessed clearance declaration.................. 149

71AAAG.............. Customs’ response if a self‑assessed clearance declaration is communicated separately from a cargo report........................................................................................ 149

71AAAH.............. Customs’ response if a self‑assessed clearance declaration is communicated together with a cargo report........................................................................................ 150

71AAAI................ Authority to deal with goods covered by a self‑assessed clearance declaration        150

71AAAJ................ Contents of authority to deal with specified low value goods  151

71AAAK............... No authority to deal with specified low value goods while subject to a direction to hold or further examine........................................................................................ 151

71AAAL............... No authority to deal with specified low value goods unless duty etc. paid               152

71AAAM.............. Suspension of authority to deal with specified low value goods              153

71AAAN.............. Cancellation of authority to deal with specified low value goods             154

71AAAO.............. Officer may seek further information in relation to self‑assessed clearance declaration           155

71AAAP............... Withdrawal of self‑assessed clearance declarations........ 157

71AAAQ.............. Further self‑assessed clearance declaration not to be given while there is an existing self‑assessed clearance declaration....................................................................... 158

71AAAR............... Effect of withdrawal of a self‑assessed clearance declaration.. 158

71AAAS............... Annotation of self‑assessed clearance declaration by Customs for certain purposes not to constitute withdrawal...................................................................... 159

71AAAT............... Manner and effect of communicating self‑assessed clearance declarations to Customs           159

Subdivision B—Import declarations                                                                 160

71A....................... Making an import declaration......................................... 160

71B........................ Liability for import declaration processing charge.......... 162

71BA..................... Warehoused goods declaration fee.................................. 162

71C........................ Authority to deal with goods in respect of which an import declaration has been made           163

71D....................... Visual examination in presence of officer....................... 167

71DA.................... An officer may seek additional information.................... 167

Subdivision D—Warehouse declarations                                                         170

71DH.................... Making a warehouse declaration..................................... 170

71DI...................... Liability for warehouse declaration processing charge.... 171

71DJ...................... Authority to deal with goods in respect of which a warehouse declaration has been made      171

71DK..................... Visual examination in presence of officer....................... 175

71DL..................... An officer may seek additional information.................... 175

Subdivision E—General                                                                                       178

71E........................ Application for movement permission............................ 178

71F........................ Withdrawal of import entries.......................................... 180

71G....................... Goods not to be entered while an entry is outstanding.... 182

71H....................... Effect of withdrawal....................................................... 182

71J......................... Annotation of import entry by Customs for certain purposes not to constitute withdrawal      182

71K........................ Manner of communicating with Customs by document.. 183

71L........................ Manner and effect of communicating with Customs electronically          183

71M....................... Requirements for communicating to Customs electronically 184

72.......................... Failure to make entries.................................................... 184

73.......................... Breaking bulk................................................................. 185

74.......................... Officer may give directions as to storage or movement of certain goods 186

76.......................... Goods landed at ship’s risk etc....................................... 187

77.......................... Repacking on wharf........................................................ 187

77AA.................... Disclosure of information to cargo reporter or owner of goods               187

Division 5—Detention of goods in the public interest                              189

77EA..................... Minister may order goods to be detained........................ 189

77EB..................... Notice to person whose goods are detained.................... 189

77EC..................... Detention of goods by Customs..................................... 190

77ED..................... Minister may authorise delivery of detained goods into home consumption            190

77EE...................... Minister may authorise export of detained goods........... 190

77EF...................... When goods have been detained for 12 months.............. 191

Part IVA—Depots                                                                                                             193

77F........................ Interpretation................................................................... 193

77G....................... Depot licences................................................................. 194

77H....................... Application for a depot licence........................................ 195

77J......................... CEO may require applicant to supply further information 195

77K........................ Requirements for grant of depot licence.......................... 196

77L........................ Granting of a depot licence............................................. 198

77LA..................... Variation of places covered by depot licence.................. 198

77N....................... Conditions of a depot licence—general........................... 200

77P........................ Conditions of a depot licence—imported goods............. 203

77Q....................... The CEO may impose additional conditions to which a depot licence is subject      203

77R........................ Breach of conditions of depot licence............................. 204

77S........................ Duration of depot licences.............................................. 205

77T........................ Renewal of depot licences............................................... 205

77U....................... Licence charges............................................................... 206

77V....................... Notice of intended cancellation etc. of a depot licence..... 206

77VA.................... Depot must not be used if depot licence is suspended etc. 210

77VB..................... Revocation of suspension of depot licences.................... 211

77VC..................... Cancellation of depot licences......................................... 211

77W....................... Refund of depot licence charge on cancellation of a depot licence            212

77X....................... Collector’s powers in relation to a place that is no longer a depot            213

77Y....................... Collector may give directions in relation to goods subject to Customs control         214

77Z........................ Licences cannot be transferred........................................ 216

77ZA..................... Service of notice............................................................. 216

Part V—Warehouses                                                                                                       217

78.......................... Interpretation................................................................... 217

79.......................... Warehouse licences......................................................... 217

80.......................... Applications for warehouse licences............................... 218

80A....................... CEO may require applicant to supply further information 218

81.......................... Requirements for grant of warehouse licence................. 219

81A....................... Grant of a warehouse licence.......................................... 221

81B........................ Variation of the place covered by a warehouse licence... 221

82.......................... Conditions of warehouse licences................................... 223

82A....................... The CEO may impose additional conditions to which a warehouse licence is subject              225

82B........................ The CEO may vary the conditions to which a warehouse licence is subject             225

82C........................ Breach of conditions of a warehouse licence.................. 226

83.......................... Duration of warehouse licence........................................ 226

84.......................... Renewal of warehouse licence........................................ 228

85.......................... Fees for warehouse licences........................................... 229

86.......................... Suspension of warehouse licences.................................. 230

87.......................... Cancellation of warehouse licences................................. 235

88.......................... Service of notices............................................................ 237

89.......................... Death of licence holder................................................... 237

90.......................... Obligations of holders of warehouse licences................. 238

91.......................... Access to warehouses..................................................... 238

92.......................... Repacking in warehouse................................................. 238

93.......................... Regauging etc. of goods................................................. 239

94.......................... Goods not worth duty may be destroyed........................ 239

95.......................... Revaluation..................................................................... 239

96.......................... Arrears of warehouse charges........................................ 240

96A....................... Outwards duty free shops............................................... 240

96B........................ Inwards duty free shops................................................. 244

97.......................... Goods for public exhibition............................................ 247

98.......................... Goods blended or packaged in warehouse...................... 248

99.......................... Entry of warehoused goods............................................ 248

100........................ Entry of goods without warehousing with permission of Customs         249

101........................ Delivery of warehousing authority................................. 250

102........................ Holder of licence to inform Collector of certain matters.. 251

102A..................... Notices to Customs by holder of warehouse licence....... 251

Part VAAA—Cargo terminals                                                                                  253

Division 1—Preliminary                                                                                          253

102B...................... Definitions...................................................................... 253

102BA................... Meaning of fit and proper person.................................. 254

Division 2—Obligations of cargo terminal operators                             256

102C...................... Notifying Customs of cargo terminal.............................. 256

102CA................... Physical security of cargo terminal and goods................ 256

102CB................... Movement of signs at or near cargo terminal.................. 257

102CC................... Notification requirements relating to goods.................... 257

102CD................... Unclaimed goods............................................................ 258

102CE................... Record keeping requirements.......................................... 258

102CF................... Fit and proper person...................................................... 259

102CG................... Adequate training of staff............................................... 259

102CH................... Complying with directions.............................................. 260

102CI.................... Responsibility to provide facilities and assistance........... 260

102CJ.................... CEO may impose additional obligations......................... 260

102CK................... Offence—failure to comply with obligations or requirements  260

Division 3—Obligations of cargo handlers                                                   261

102D..................... Certain provisions of Division 2 apply........................... 261

102DA.................. Unpacking of goods in containers at cargo terminal....... 261

102DB................... Facilitating transhipment or export of goods................... 261

102DC................... Using establishment identification when communicating with Customs  261

102DD.................. CEO may impose additional obligations......................... 262

102DE................... Offence—failure to comply with obligations or requirements  262

Division 4—Powers of authorised officers                                                    263

102E...................... General powers............................................................... 263

102EA................... Power to make requests.................................................. 264

102EB................... Power to give directions................................................. 264

Division 5—Directions to cargo terminal operators or cargo handlers               266

102F...................... Directions to cargo terminal operators or cargo handlers etc. 266

102FA................... Offence—failure to comply with direction...................... 266

Part VA—Special provisions relating to beverages                                       268

103........................ Interpretation................................................................... 268

104........................ Customable beverage imported in bulk must be entered for warehousing                268

105........................ Certain customable beverage not to be entered for home consumption in bulk containers without CEO’s approval.......................................................................... 268

105A..................... Delivery from Customs control of brandy, whisky or rum 269

Part VAA—Special provisions relating to excise‑equivalent goods     270

105B...................... Extinguishment of duty on excise‑equivalent goods....... 270

105C...................... Returns........................................................................... 270

105D..................... GST matters.................................................................... 271

105E...................... Use of excise‑equivalent goods in the manufacture of excisable goods to occur at a dual‑licensed place 273

Part VB—Information about persons departing Australia                     274

Division 1—Reports on departing persons                                                   274

Subdivision A—Reports on departing persons                                               274

106A..................... Ships and aircraft to which this Subdivision applies....... 274

106B...................... Report 48 hours before ship or aircraft is due to depart.. 274

106C...................... Report 4 hours before ship or aircraft is due to depart.... 275

106D..................... Report just before ship or aircraft departs....................... 276

Subdivision B—Reports on matters in approved statement                        277

106E...................... Ships and aircraft to which this Subdivision applies....... 277

106F...................... Reports on matters in approved statement....................... 277

Subdivision C—How reports under this Division are to be made              277

106G..................... Reports to be made electronically.................................... 277

106H..................... Reports to be made by document if approved electronic system or other approved format or method unavailable...................................................................... 278

106I....................... CEO may approve different statements or forms............ 279

Division 2—Questions about departing persons                                        280

106J....................... Officers may question operators about departing persons 280

Part VI—The exportation of goods                                                                        281

Division 1—Prohibited exports                                                                           281

112........................ Prohibited exports........................................................... 281

112A..................... Certain controlled substances taken to be prohibited exports 284

112B...................... Invalidation of licence, permission etc. for false or misleading information             285

Division 1AA—Export of goods for a military end‑use                         286

112BA................... Notice prohibiting export................................................ 286

112BB................... How notices are to be given............................................ 288

112BC................... Statement to Parliament................................................... 288

Division 1A—Directions in relation to goods for export etc. that are subject to Customs control        289

112C...................... Collector may give directions in relation to goods for export etc. that are subject to Customs control     289

112D..................... Compliance with a direction given under section 112C.. 289

Division 2—Entry and clearance of goods for export                            291

Subdivision A—Preliminary                                                                               291

113........................ Entry of goods for export............................................... 291

113AA.................. How an entry of goods for export is made..................... 292

Subdivision B—Export declarations                                                                 293

114........................ Making an export declaration.......................................... 293

114A..................... An officer may seek additional information.................... 294

114B...................... Confirming exporters...................................................... 296

Subdivision D—General                                                                                       299

114C...................... Authority to deal with goods entered for export............. 299

114CA................... Suspension of an authority to deal with goods entered for export in order to verify particulars of the goods........................................................................................ 301

114CB................... Revocation of the suspension of an authority to deal...... 302

114CC................... An officer may seek additional information if an authority to deal has been suspended           303

114D..................... Goods to be dealt with in accordance with export entry.. 304

114E...................... Sending goods to a wharf or airport for export............... 305

114F...................... Notices to Customs by person who receives goods at a wharf or airport for export                306

115........................ Goods not to be taken on board without authority to deal 307

116........................ What happens when goods entered for export by an export declaration are not dealt with in accordance with the export entry............................................................... 308

117........................ Security........................................................................... 309

117AA.................. Consolidation of certain goods for export can only occur at a prescribed place       309

117A..................... Submanifests to be communicated to Customs............... 310

118........................ Certificate of Clearance................................................... 311

118A..................... Requirements for granting a Certificate of Clearance in respect of certain ships or aircraft      312

119........................ Communication of outward manifest to Customs........... 313

119AA.................. Application for permission to move, alter or interfere with goods for export           314

119AB................... Application for permission to move, alter or interfere with goods that are no longer for export              315

119AC................... Dealing with an application for a permission to move etc. goods that are no longer for export                316

119A..................... Withdrawal of entries, submanifests and manifests........ 317

119B...................... Effect of withdrawal....................................................... 317

119C...................... Change of electronic entries and change of submanifests and manifests treated as withdrawals              318

119D..................... Notification of export entries, submanifests, manifests, withdrawals and applications            318

119E...................... Requirements for communicating to Customs electronically 319

120........................ Shipment of goods.......................................................... 319

122........................ Time of clearance............................................................ 319

Division 3A—Examining goods for export that are not yet subject to Customs control             320

122F...................... Object of Division.......................................................... 320

122G..................... Occupier of premises...................................................... 320

122H..................... Consent required to enter premises and examine goods for export          320

122J....................... Officer must leave premises if consent withdrawn......... 321

122K...................... Power to search premises for export goods.................... 321

122L...................... Power to examine export goods...................................... 322

122M..................... Power to examine documents relating to export goods... 322

122N..................... Power to question occupier about export goods............. 322

122P...................... Power to bring equipment to the premises...................... 322

122Q..................... Compensation................................................................. 322

122R...................... Powers in this Division are additional to other powers... 323

Division 4—Exportation procedures after Certificate of Clearance issued        324

123........................ Ship to bring to and aircraft to stop at boarding stations. 324

124........................ Master or pilot to account for missing goods.................. 324

125........................ Goods exported to be landed at proper destination......... 325

126........................ Certificate of landing....................................................... 325

Division 4A—Exportation of goods to Singapore                                     326

126AA.................. Declaration concerning exports to Singapore.................. 326

126AB................... Record keeping obligations............................................. 326

126AC................... Power to require records................................................. 326

126AD.................. Power to ask questions................................................... 327

Division 4B—Exportation of textile and clothing goods to the US  328

126AE................... Authorised officer may request records or ask questions 328

Division 4C—Exportation of goods to Thailand                                        330

126AF................... Definitions...................................................................... 330

126AG.................. Record keeping obligations............................................. 330

126AH.................. Power to require records................................................. 330

126AI.................... Power to ask questions................................................... 331

Division 4D—Exportation of goods to New Zealand                              332

126AJA................. Definitions...................................................................... 332

126AJB................. Record keeping obligations............................................. 332

126AJC................. Power to require records................................................. 333

126AJD................. Power to ask questions................................................... 333

Division 4E—Exportation of goods to Chile                                                334

126AKA................ Definitions...................................................................... 334

126AKB................ Record keeping obligations............................................. 334

126AKC................ Power to require records................................................. 334

126AKD................ Power to ask questions................................................... 335

Division 4F—Exportation of goods to Malaysia                                        336

126ALA................ Definitions...................................................................... 336

126ALB................ Record keeping obligations............................................. 336

126ALC................ Power to require records................................................. 336

126ALD................ Power to ask questions................................................... 337

Division 4G—Exportation of goods to Korea                                             338

126AMA............... Definitions...................................................................... 338

126AMB............... Record keeping obligations............................................. 338

126AMC............... Power to require records................................................. 338

126AMD............... Power to ask questions................................................... 339

Division 4H—Exportation of goods to Japan                                             340

126ANA............... Definitions...................................................................... 340

126ANB................ Record keeping obligations............................................. 340

126ANC................ Power to require records................................................. 340

126AND............... Power to ask questions................................................... 341

Division 5—Miscellaneous                                                                                     342

126A..................... Export of installations..................................................... 342

126B...................... Export of goods from installations.................................. 342

126C...................... Size of exporting vessel.................................................. 342

Part VIA—Electronic communications                                                                344

126D..................... CEO to maintain information systems............................ 344

126DA.................. Communications standards and operation....................... 344

126DB................... Authentication of certain electronic communications...... 344

126DC................... Records of certain electronic communications................ 345

126DD.................. Authentication, records and Electronic Transactions Act 1999                346

126E...................... Communication to Customs when information system is temporarily inoperative   346

126F...................... Payment to Customs when information system is temporarily inoperative              347

126G..................... Meaning of temporarily inoperative............................... 347

Part VII—Ships’ stores and aircraft’s stores                                                    348

127........................ Use of ships’ and aircraft’s stores.................................. 348

128........................ Unshipment of ships’ and aircraft’s stores..................... 349

129........................ Ships’ and aircraft’s stores not to be taken on board without approval    349

130........................ Ship’s and aircraft’s stores exempt from duty................ 351

130A..................... Entry not required for ship’s or aircraft’s stores............. 351

130B...................... Payment of duty on ship’s or aircraft’s stores................ 351

130C...................... Interpretation................................................................... 352

Part VIII—The duties                                                                                                     354

Division 1—The payment and computation of duties generally        354

131A..................... Fish caught by Australian ships...................................... 354

131AA.................. Special provisions for goods taken to Joint Petroleum Development Area              354

131B...................... Liability of Commonwealth authorities to pay duties of Customs            355

132........................ Rate of import duty......................................................... 355

132AA.................. When import duty must be paid...................................... 356

132A..................... Prepayment of duty......................................................... 357

132B...................... Declared period quotas—effect on rates of import duty.. 358

132C...................... Revocation and variation of quota orders........................ 360

132D..................... Service of quota orders etc.............................................. 361

133........................ Export duties................................................................... 361

134........................ Weights and measures.................................................... 362

135........................ Proportion....................................................................... 362

136........................ Manner of fixing duty..................................................... 362

137........................ Manner of determining volumes of, and fixing duty on, beer  362

142........................ Measurement for duty..................................................... 364

145........................ Value of goods sold........................................................ 364

148........................ Derelict goods dutiable................................................... 365

149........................ Duty on goods in report of cargo that are not produced or landed           365

150........................ Samples.......................................................................... 365

152........................ Alterations to agreements where duty altered.................. 365

Division 1AA—Calculation of duty on certain alcoholic beverages 367

153AA.................. Meaning of alcoholic beverage....................................... 367

153AB................... Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages       367

153AC................... Rules for working out strength of prescribed alcoholic beverages           368

153AD.................. Obscuration.................................................................... 369

Division 1A—Rules of origin of preference claim goods                       370

153A..................... Purpose of Division........................................................ 370

153B...................... Definitions...................................................................... 370

153C...................... Total expenditure of factory on materials........................ 372

153D..................... Allowable expenditure of factory on materials................ 373

153E...................... Calculation of the cost of materials received at a factory. 376

153F...................... Allowable expenditure of factory on labour.................... 378

153G..................... Allowable expenditure of factory on overheads.............. 379

153H..................... Unmanufactured goods................................................... 379

153L...................... Manufactured goods originating in Papua New Guinea or a Forum Island Country               379

153LA................... Modification of section 153L in special circumstances... 380

153M..................... Manufactured goods originating in a particular Developing Country       382

153N..................... Manufactured goods originating in a Developing Country but not in any particular Developing Country........................................................................................ 382

153NA.................. Manufactured goods originating in a Least Developed Country              382

153P...................... Manufactured goods originating in Canada.................... 383

153Q..................... Manufactured goods originating in a country that is not a preference country         384

153R...................... Are goods commercially manufactured in Australia?...... 385

153S...................... Rule against double counting.......................................... 386

Division 1B—Rules of origin of goods claimed to be the produce or manufacture of Singapore            387

Subdivision A—Preliminary                                                                               387

153U..................... Purpose of this Division................................................. 387

153UA.................. Definitions...................................................................... 387

153UB................... Rule against double counting.......................................... 389

153UC................... CEO may determine cost of certain input, material etc.... 390

Subdivision B—Rules of origin of goods claimed to be the produce or manufacture of Singapore         390

153V..................... Goods claimed to be the produce or manufacture of Singapore               390

153VA.................. Goods wholly manufactured in Singapore...................... 391

153VB................... Goods partly manufactured in Singapore........................ 391

153VC................... Reduction of the required percentage of allowable cost to manufacture in unforeseen circumstances      393

153VD.................. Changing the required percentage of allowable cost to manufacture in exceptional circumstances           395

153VE................... Certificate of Origin requirements................................... 396

153VF................... Consignment requirements............................................. 397

Subdivision C—Allowable cost to manufacture                                             397

153W..................... Allowable cost to manufacture........................................ 397

153WA.................. Allowable expenditure by principal manufacturer on materials                397

153WB.................. Allowable expenditure by principal manufacturer on labour 399

153WC.................. Allowable expenditure by principal manufacturer on overheads              399

Subdivision D—Total cost to manufacture                                                      400

153X..................... Total cost to manufacture................................................ 400

153XA.................. Total expenditure by principal manufacturer on materials 400

153XB................... Total expenditure by principal manufacturer on overseas processing costs              401

Division 1C—US originating goods                                                                  402

Subdivision A—Preliminary                                                                               402

153Y..................... Simplified outline............................................................ 402

153YA.................. Interpretation................................................................... 403

Subdivision B—Goods wholly obtained or produced entirely in the US  407

153YB................... Goods wholly obtained or produced entirely in the US.. 407

Subdivision C—Goods produced entirely in the US or in the US and Australia exclusively from originating materials                                                                                     408

153YC................... Goods produced entirely in the US or in the US and Australia exclusively from originating materials   408

Subdivision D—Goods (except clothing and textiles) produced entirely in the US or in the US and Australia from non‑originating materials                                                      408

153YD.................. Simplified outline............................................................ 408

153YE................... Goods (except clothing and textiles) produced entirely in the US or in the US and Australia from non‑originating materials................................................ 409

153YF................... Goods that are chemicals, plastics or rubber................... 411

Subdivision E—Goods that are clothing or textiles produced entirely in the US or in the US and Australia from non‑originating materials                                                      412

153YG.................. Simplified outline............................................................ 412

153YH.................. Goods that are clothing or textiles produced entirely in the US or in the US and Australia from non‑originating materials.......................................................................... 412

153YI.................... Goods that are clothing and textiles classified to Chapter 62 of the Harmonized System         415

Subdivision F—Other US originating goods                                                   416

153YJ.................... Standard accessories, spare parts and tools..................... 416

Subdivision G—Packaging materials and containers                                  416

153YK................... Packaging materials and containers................................. 416

Subdivision H—Consignment                                                                             417

153YL................... Consignment................................................................... 417

Division 1D—Thai originating goods                                                               418

Subdivision A—Preliminary                                                                               418

153Z...................... Simplified outline............................................................ 418

153ZA................... Interpretation................................................................... 418

Subdivision B—Wholly obtained goods of Thailand                                    420

153ZB................... Wholly obtained goods of Thailand................................ 420

Subdivision C—Goods produced entirely in Thailand or in Thailand and Australia  422

153ZC................... Simplified outline............................................................ 422

153ZD................... Goods produced entirely in Thailand or in Thailand and Australia          422

153ZE.................... Goods that are chemicals, plastics or rubber................... 424

Subdivision D—Other Thai originating goods                                               424

153ZF.................... Standard accessories, spare parts and tools..................... 424

Subdivision E—Packaging materials and containers                                   425

153ZG................... Packaging materials and containers................................. 425

Subdivision F—Consignment                                                                              426

153ZH................... Consignment................................................................... 426

Division 1E—New Zealand originating goods                                            427

Subdivision A—Preliminary                                                                               427

153ZIA.................. Simplified outline............................................................ 427

153ZIB.................. Interpretation................................................................... 428

Subdivision B—Goods wholly obtained or produced in New Zealand or New Zealand and Australia    430

153ZIC.................. Goods wholly obtained or produced in New Zealand or New Zealand and Australia              430

Subdivision C—Goods produced in New Zealand or New Zealand and Australia from originating materials    432

153ZID.................. Goods produced in New Zealand or New Zealand and Australia from originating materials   432

Subdivision D—Goods produced in New Zealand or New Zealand and Australia from non‑originating materials                                                                                                       432

153ZIE.................. Goods produced in New Zealand or New Zealand and Australia from non‑originating materials           432

153ZIF.................. Packaging materials and containers................................. 434

Subdivision E—Goods that are standard accessories, spare parts or tools 434

153ZIG.................. Goods that are standard accessories, spare parts or tools 434

Subdivision F—Goods wholly manufactured in New Zealand                   435

153ZIH.................. Goods wholly manufactured in New Zealand................. 435

Subdivision G—Non‑qualifying operations                                                    435

153ZIJ................... Non‑qualifying operations.............................................. 435

Subdivision H—Consignment                                                                             436

153ZIK.................. Consignment................................................................... 436

Division 1F—Chilean originating goods                                                         437

Subdivision A—Preliminary                                                                               437

153ZJA................. Simplified outline............................................................ 437

153ZJB.................. Interpretation................................................................... 438

Subdivision B—Wholly obtained goods of Chile                                           440

153ZJC.................. Wholly obtained goods of Chile..................................... 440

Subdivision C—Goods produced in Chile from originating materials    441

153ZJD................. Goods produced in Chile from originating materials...... 441

Subdivision D—Goods produced in Chile, or Chile and Australia, from non‑originating materials       442

153ZJE.................. Goods produced in Chile, or Chile and Australia, from non‑originating materials   442

153ZJF.................. Packaging materials and containers................................. 445

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information resources 445

153ZJG................. Goods that are accessories, spare parts, tools or instructional or other information resources 445

Subdivision F—Non‑qualifying operations                                                     446

153ZJH................. Non‑qualifying operations.............................................. 446

Subdivision G—Consignment                                                                             446

153ZJI................... Consignment................................................................... 446

Division 1G—ASEAN‑Australia‑New Zealand (AANZ) originating goods        448

Subdivision A—Preliminary                                                                               448

153ZKA................ Simplified outline............................................................ 448

153ZKB................. Interpretation................................................................... 449

Subdivision B—Wholly obtained goods of a Party                                       452

153ZKC................. Wholly obtained goods of a Party................................... 452

Subdivision C—Goods produced from originating materials                    453

153ZKD................ Goods produced from originating materials.................... 453

Subdivision D—Goods produced from non‑originating materials           453

153ZKE................. Goods produced from non‑originating materials and classified in the tariff table     453

153ZKF................. Goods produced from non‑originating materials and not classified in the tariff table               456

153ZKG................ Non‑qualifying operations or processes......................... 458

153ZKH................ Packaging materials and containers................................. 459

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 459

153ZKI.................. Goods that are accessories, spare parts, tools or instructional or other information materials  459

Subdivision F—Consignment                                                                              460

153ZKJ.................. Consignment................................................................... 460

Division 1H—Malaysian originating goods                                                  461

Subdivision A—Preliminary                                                                               461

153ZLA................. Simplified outline............................................................ 461

153ZLB................. Interpretation................................................................... 462

Subdivision B—Goods wholly obtained or produced in Malaysia or in Malaysia and Australia             465

153ZLC................. Goods wholly obtained or produced in Malaysia or in Malaysia and Australia       465

Subdivision C—Goods produced in Malaysia, or in Malaysia and Australia, from originating materials           466

153ZLD................. Goods produced in Malaysia, or in Malaysia and Australia, from originating materials          466

Subdivision D—Goods produced in Malaysia, or in Malaysia and Australia, from non‑originating materials   467

153ZLE................. Goods produced in Malaysia, or in Malaysia and Australia, from non‑originating materials   467

153ZLF................. Packaging materials and containers................................. 469

153ZLG................. Non‑qualifying operations.............................................. 470

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 470

153ZLH................. Goods that are accessories, spare parts, tools or instructional or other information materials  470

Subdivision F—Consignment                                                                              471

153ZLI.................. Consignment................................................................... 471

Division 1J—Korean originating goods                                                         472

Subdivision A—Preliminary                                                                               472

153ZMA............... Simplified outline of this Division.................................. 472

153ZMB................ Interpretation................................................................... 472

Subdivision B—Goods wholly obtained in Korea or in Korea and Australia                475

153ZMC................ Goods wholly obtained in Korea or in Korea and Australia 475

Subdivision C—Goods produced in Korea, or in Korea and Australia, from originating materials       477

153ZMD............... Goods produced in Korea, or in Korea and Australia, from originating materials    477

Subdivision D—Goods produced in Korea, or in Korea and Australia, from non‑originating materials              478

153ZME................ Goods produced in Korea, or in Korea and Australia, from non‑originating materials             478

153ZMF................ Packaging materials and containers................................. 480

Subdivision E—Non‑qualifying operations                                                     481

153ZMG............... Non‑qualifying operations.............................................. 481

Subdivision F—Other matters                                                                            481

153ZMH............... Consignment................................................................... 481

153ZMI................. Outward processing zones on the Korean Peninsula...... 482

Division 1K—Japanese originating goods                                                    483

Subdivision A—Preliminary                                                                               483

153ZNA................ Simplified outline of this Division.................................. 483

153ZNB................ Interpretation................................................................... 483

Subdivision B—Goods wholly obtained in Japan                                          486

153ZNC................ Goods wholly obtained in Japan..................................... 486

Subdivision C—Goods produced in Japan from originating materials  488

153ZND................ Goods produced in Japan from originating materials...... 488

Subdivision D—Goods produced in Japan, or in Japan and Australia, from non‑originating materials               488

153ZNE................. Goods produced in Japan, or in Japan and Australia, from non‑originating materials             488

153ZNF................. Packaging materials and containers................................. 490

153ZNG................ Non‑qualifying operations.............................................. 491

Subdivision E—Consignment                                                                              492

153ZNH................ Consignment................................................................... 492

Division 2—Valuation of imported goods                                                      493

154........................ Interpretation................................................................... 493

155........................ Interpretation—Buying commission............................... 513

156........................ Interpretation—Identical goods and similar goods.......... 514

157........................ Interpretation—Royalties................................................ 516

158........................ Interpretation—Transportation costs............................... 517

159........................ Value of imported goods................................................ 519

160........................ Inability to determine a value of imported goods by reason of insufficient or unreliable information      521

161........................ Transaction value............................................................ 522

161A..................... Identical goods value...................................................... 523

161B...................... Similar goods value........................................................ 524

161C...................... Deductive (contemporary sales) value............................ 525

161D..................... Deductive (later sales) value........................................... 528

161E...................... Deductive (derived goods sales) value............................ 530

161F...................... Computed value.............................................................. 532

161G..................... Fall‑back value................................................................ 533

161H..................... When transaction value unable to be determined............. 534

161J....................... Value of goods to be in Australian currency................... 537

161K...................... Owner to be advised of value of goods.......................... 539

161L...................... Review of determinations and other decisions................ 540

Division 3—Payment and recovery of deposits, refunds, unpaid duty etc.          542

162........................ Delivery of goods upon giving of security or undertaking for payment of duty, GST and luxury car tax........................................................................................ 542

162A..................... Delivery of goods on the giving of a general security or undertaking for payment of duty, GST and luxury car tax................................................................................... 543

162AA.................. Applications to deal with goods imported temporarily without duty        547

162B...................... Pallets used in international transport.............................. 548

163........................ Refunds etc. of duty........................................................ 548

164B...................... Refunds of export duty................................................... 550

165........................ Recovery of unpaid duty etc........................................... 550

165A..................... Refunds etc. may be applied against unpaid duty............ 552

166........................ No refund if duty altered................................................. 552

Division 4—Disputes as to duty                                                                           553

167........................ Payments under protest................................................... 553

Part IX—Drawbacks                                                                                                       555

168........................ Drawbacks of import duty.............................................. 555

Part X—The coasting trade                                                                                         556

175........................ Goods not to be transferred between certain vessels....... 556

Part XI—Agents and customs brokers                                                                 561

Division 1—Preliminary                                                                                          561

180........................ Interpretation................................................................... 561

Division 2—Rights and liabilities of agents                                                   563

181........................ Authorised agents........................................................... 563

182........................ Authority to be produced................................................ 564

183........................ Agents personally liable.................................................. 564

183A..................... Principal liable for agents acting..................................... 565

Division 3—Licensing of customs brokers                                                    566

183B...................... Interpretation................................................................... 566

183C...................... Grant of licence............................................................... 566

183CA................... Application for licence.................................................... 566

183CB................... Reference of application to Committee............................ 567

183CC................... Requirements for grant of licence................................... 568

183CD................... Eligibility to be nominee................................................. 570

183CE................... Original endorsement on licence..................................... 570

183CF................... Variation of licences....................................................... 571

183CG................... Licence granted subject to conditions.............................. 571

183CGA................ The CEO may impose additional conditions to which a broker’s licence is subject 574

183CGB................ The CEO may vary the conditions to which a broker’s licence is subject                574

183CGC................ Breach of conditions of a broker’s licence...................... 575

183CH................... Duration of licence.......................................................... 575

183CJ.................... Renewal of licence.......................................................... 576

183CK................... Security........................................................................... 576

183CL................... Fees................................................................................ 578

183CM.................. Nominees........................................................................ 578

183CN................... Removal of nominee....................................................... 578

183CP................... Notice to nominate new nominee.................................... 579

Division 4—Suspension, revocation and non‑renewal of licences     580

183CQ................... Investigation of matters relating to a broker’s licence..... 580

183CR................... Interim suspension by CEO............................................ 582

183CS................... Powers of CEO.............................................................. 582

183CT................... Effect of suspension....................................................... 583

183CU................... Service of notices............................................................ 584

Division 5—National Customs Brokers Licensing Advisory Committee              585

183D..................... National Customs Brokers Licensing Advisory Committee 585

183DA.................. Constitution of Committee.............................................. 585

183DB................... Remuneration and allowances......................................... 586

183DC................... Acting Chair................................................................... 586

183DD.................. Deputy member.............................................................. 587

183E...................... Procedure of Committees................................................ 587

183F...................... Evidence......................................................................... 588

183G..................... Proceedings in private..................................................... 588

183H..................... Determination of questions before a Committee............. 588

183J....................... Customs broker affected by investigations to be given notice  588

183K...................... Summoning of witnesses................................................ 589

183L...................... Service of notices and summonses................................. 589

183N..................... Committee may examine upon oath or affirmation.......... 590

183P...................... Offences by witness....................................................... 590

183Q..................... Statements by witness..................................................... 591

183R...................... Witness fees.................................................................... 591

183S...................... Representation by counsel etc......................................... 591

183T...................... Protection of members.................................................... 592

183U..................... Protection of barristers, witnesses etc............................. 592


An Act relating to the Customs

 

Part IIntroductory

  

1  Short title

                   This Act may be cited as the Customs Act 1901.

2  Commencement

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

4  Definitions

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

Adjacent area means an adjacent area in respect of a State, of the Northern Territory or of the Territory of the Ashmore and Cartier Islands, as determined in accordance with section 5 of the Sea Installations Act.

Aircraft includes aeroplanes, seaplanes, airships, balloons or any other means of aerial locomotion.

aircraft identification powers has the same meaning as in the Maritime Powers Act 2013.

Airport means an airport appointed under section 15.

Airport owner includes the occupier of an airport.

Airport shop goods means:

                     (a)  goods declared by the regulations to be airport shop goods for the purposes of section 96B; or

                     (b)  goods included in a class of goods declared by the regulations to be a class of airport shop goods for the purposes of that section.

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

approved form means a form approved under section 4A.

approved statement means a statement approved under section 4A.

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

arrival means:

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

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

assessed GST has the meaning given by the GST Act.

assessed luxury car tax has the meaning given by the Luxury Car Tax Act.

assessed wine tax has the meaning given by the Wine Tax Act.

Australia does not include the external Territories.

Australian aircraft means an aircraft that:

                     (a)  is an Australian aircraft as defined in the Civil Aviation Act 1988; or

                     (b)  is not registered under the law of a foreign country and is either wholly owned by, or solely operated by:

                              (i)  one or more residents of Australia; or

                             (ii)  one or more Australian nationals; or

                            (iii)  one or more residents of Australia and one or more Australian nationals.

For the purposes of this definition, Australian national and resident of Australia have the same meanings as in the Shipping Registration Act 1981.

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.

Note:          See also subsection (1A).

authorising officer has the same meaning as in the Maritime Powers Act 2013.

Authority to deal means:

                     (a)  in relation to goods the subject of an export declaration—an authority of the kind mentioned in paragraph 114C(1)(a); or

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

                     (d)  in relation to goods the subject of a warehouse declaration—an authority of the kind referred to in subsection 71DJ(4); or

                     (e)  in relation to goods that are Subdivision AA goods within the meaning of section 71AAAA or that are specified low value goods within the meaning of section 71AAAD—an authority under section 71.

Beer means any liquor on which, under the name of beer, any duty of Customs imposed by the Parliament is payable.

Blending means a mixing together of 2 or more substances in order to obtain a commercial product.

border controlled drug has the same meaning as in Part 9.1 of the Criminal Code.

border controlled plant has the same meaning as in Part 9.1 of the Criminal Code.

border controlled precursor has the same meaning as in Part 9.1 of the Criminal Code.

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

by authority means by the authority of the officer of Customs doing duty in the matter in relation to which the expression is used.

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

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

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

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

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

for the voyage or flight.

Carriage includes vehicles and conveyances of all kinds.

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

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

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

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

CEO means the Chief Executive Officer of Customs.

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

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

Coastal area means the area comprising the waters of:

                     (a)  the territorial sea of Australia; and

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

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

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

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

Commissioner means the Commissioner of the Anti‑Dumping Commission continued in existence under section 269SMB.

Commissioner of Police means the Commissioner of Police referred to in section 6 of the Australian Federal Police Act 1979, and includes an acting Commissioner of Police.

Commission staff member means a member of the staff assisting the Commissioner as mentioned in subsection 269SMQ(1).

Commonwealth aircraft means an aircraft that is in the service of the Commonwealth and displaying the prescribed ensign or prescribed insignia.

Commonwealth authority means an authority or body established for a purpose of the Commonwealth by or under a law of the Commonwealth (including an Ordinance of the Australian Capital Territory).

Commonwealth ship means a ship that is in the service of the Commonwealth and flying the prescribed ensign.

Container means a container within the meaning of the Customs Convention on Containers, 1972 signed in Geneva on 2 December 1972, as affected by any amendment of the Convention that has come into force.

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

                    (aa)  a place to which a ship or aircraft has been brought because of stress of weather or other reasonable cause as mentioned in subsection 58(1), while that ship or aircraft remains at that place; or

                     (b)  a place that is the subject of a permission under subsection 58(2) while the ship or aircraft to which the permission relates remains at that place; or

                     (c)  a boarding station that is appointed under section 15; or

                     (d)  a place from which a ship or aircraft that is the subject of a permission under section 175 is required to depart, between the grant of that permission and the departure of the ship or aircraft; or

                     (e)  a place to which a ship or aircraft that is the subject of a permission under section 175 is required to return, while that ship or aircraft remains at that place; or

                      (f)  a section 234AA place that is not a place, or a part of a place, referred to in paragraph (a), (aa), (b), (c), (d) or (e).

Detention officer means:

                     (a)  for the purposes of Subdivision A of Division 1B of Part XII—an officer of Customs who is a detention officer because of a declaration under subsection 219ZA(1); or

                     (b)  for the purposes of Subdivision B of that Division—an officer of Customs who is a detention officer because of a declaration under subsection 219ZA(2); or

                     (c)  for the purposes of Subdivision C of that Division—an officer of Customs who is a detention officer because of a declaration under subsection 219ZA(3).

Detention place means:

                     (a)  for the purposes of Subdivision B of Division 1B of Part XII—a place that is a detention place because of subsection 219ZB(1); and

                     (b)  for the purposes of Subdivision C of that Division—a place that is a detention place because of subsection 219ZB(2).

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.

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

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

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

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

External place means:

                     (a)  a Territory other than an internal Territory; or

                     (b)  a foreign country.

External search, in relation to a person, means a search of the body of, and of anything worn by, the person:

                     (a)  to determine whether the person is carrying any prohibited goods; and

                     (b)  to recover any such goods;

but does not include an internal examination of the person’s body.

Finance Minister means the Minister administering the Public Governance, Performance and Accountability Act 2013.

foreign aircraft means an aircraft that is not an Australian aircraft.

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

frisk search means:

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

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

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

gaseous fuel means compressed natural gas, liquefied natural gas or liquefied petroleum gas.

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

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

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

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

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

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

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

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

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

import duty means duty imposed on goods imported into Australia.

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

import entry advice means an import declaration advice or a warehouse declaration advice.

infringement notice has the meaning given by subsection 243X(1).

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

Installation means:

                     (a)  a resources installation; or

                     (b)  a sea installation.

internal medical search means an internal search carried out under section 219Z (internal medical search by medical practitioner).

internal non‑medical scan means an internal search carried out under section 219SA (internal non‑medical scan using prescribed equipment).

internal search of a person:

                     (a)  means an examination (including an internal examination) of the person’s body to determine whether the person is internally concealing a substance or thing; and

                     (b)  in the case of an internal medical search—includes the recovery of any substance or thing suspected on reasonable grounds to be so concealed.

Joint Petroleum Development Area has the same meaning as in the Petroleum (Timor Sea Treaty) Act 2003.

Justice means any Justice of the Peace having jurisdiction in the place.

Lawyer means a person who has been admitted in a State or Territory to practise as a barrister, as a solicitor or as a barrister and solicitor and whose right so to practise is not suspended or has not been cancelled.

Lighter includes a craft of every description used for the carriage of goods in a port.

like customable goods means goods that are prescribed by the regulations for the purposes of this definition.

low value cargo has the same meaning as in section 63A.

luxury car tax has the meaning given by section 27‑1 of the Luxury Car Tax Act.

Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.

maritime officer has the same meaning as in the Maritime Powers Act 2013.

Master means:

                     (a)  in relation to a ship (not being an installation)—the person in charge or command of the ship; and

                     (b)  in relation to an installation—the person in charge of the installation;

but does not include a pilot or Government officer.

Medical practitioner means any person registered or licensed as a medical practitioner under a law of a State or Territory that provides for the registration or licensing of medical practitioners.

Member of the Australian Federal Police includes a special member of the Australian Federal Police.

monitoring powers has the meaning given by section 214AB.

month means one of the 12 months of the calendar year.

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.

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

                   (ba)  restricted goods that have been brought into Australia other than in accordance with a permission under subsection 233BABAE(2); or

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

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

Records offence means:

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

                     (b)  an offence against:

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

                            (iii)  section 237 of this Act;

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

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

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

Resources installation means:

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

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

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

restricted goods has the meaning given by section 233BABAE.

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

Sea Installations Act means the Sea Installations Act 1987.

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

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

self‑assessed clearance declaration advice means a self‑assessed clearance declaration advice given under section 71AAAG.

Ship means any vessel used in navigation, other than air navigation, and includes:

                     (a)  an off‑shore industry mobile unit; and

                     (b)  a barge, lighter or any other floating vessel.

small business entity has the meaning given by section 328‑110 (other than subsection 328‑110(4)) of the Income Tax Assessment Act 1997.

Smuggling means any importation, introduction or exportation or attempted importation, introduction or exportation of goods with intent to defraud the revenue.

special reporter has the same meaning as in section 63A.

suspicious substance means a narcotic substance that would, or would be likely to, assist in the proof of the commission by any person of an offence against Division 307 of the Criminal Code that is punishable by imprisonment for a period of 7 years or more.

taxable dealing has the meaning given by the Wine Tax Act.

taxable importation has the meaning given by the GST Act.

taxable importation of a luxury car has the meaning given by the Luxury Car Tax Act.

taxation officer means a person employed or engaged under the Public Service Act 1999 who is:

                     (a)  exercising powers; or

                     (b)  performing functions;

under, pursuant to or in relation to a taxation law (as defined in section 2 of the Taxation Administration Act 1953).

territorial sea, in relation to Australia, means the territorial sea area whose outer limits are from time to time specified in a Proclamation made by the Governor‑General for the purposes of section 7 of the Seas and Submerged Lands Act 1973.

The United Kingdom includes the Channel Islands and the Isle of Man.

This Act includes all regulations made thereunder.

transport security identification card means:

                     (a)  an aviation security identification card issued under the Aviation Transport Security Regulations 2005; and

                     (b)  a maritime security identification card issued under the Maritime Transport and Offshore Facilities Security Regulations 2003.

UNCLOS means the United Nations Convention on the Law of the Sea.

Note:          The text of the Convention is set out in Australian Treaty Series 1994 No. 31.

unmanufactured raw products means natural or primary products that have not been subjected to an industrial process, other than an ordinary process of primary production, and, without limiting the generality of the foregoing, includes:

                     (a)  animals;

                     (b)  bones, hides, skins and other parts of animals obtained by killing, including such hides and skins that have been sun‑dried;

                     (c)  greasy wool;

                     (d)  plants and parts of plants, including raw cotton, bark, fruit, nuts, grain, seeds in their natural state and unwrought logs;

                     (e)  minerals in their natural state and ores; and

                      (f)  crude petroleum.

Note:          This term has a different meaning for the purposes of Division 1B of Part VIII: see section 153UA.

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.

          (1A)  If:

                     (a)  the CEO gives an authorisation under the definition of authorised officer in subsection (1); and

                     (b)  the authorisation is for officers of Customs from time to time holding, occupying or performing the duties of specified offices or positions to exercise the powers or perform the functions of an authorised officer under specified sections of this Act;

then the authorisation extends to such an office or position that comes into existence after the authorisation is given.

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

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

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

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

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

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

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

                     (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.

        (19B)  Without limiting Part XII, a person is taken to be unlawfully carrying prohibited goods on his or her body if the person is carrying, on his or her body, restricted goods that have been brought into Australia other than in accordance with a permission under subsection 233BABAE(2).

           (20)  For the purposes of Division 1B of Part XII, a person is in need of protection if, and only if, the person is:

                     (a)  under 18 years of age; or

                     (b)  in a mental or physical condition (whether temporary or permanent) that makes the person incapable of managing his or her affairs.

4AAA  Members of family

                   For the purposes of this Act, the members of a person’s family are taken to include the following (without limitation):

                     (a)  a de facto partner of the person (within the meaning of the Acts Interpretation Act 1901);

                     (b)  someone who is the child of the person, or of whom the person is the child, because of the definition of child in section 4;

                     (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(1)(c) of the Acts Interpretation Act 1901 does not apply to a delegation under subsection (1).

             (4)  Subsection (1) does not apply to the Minister’s power under subsection 77EA(1), 77ED(1), 77EE(1) or 77EF(2).

11  Arrangements with States and the Northern Territory

             (1)  The Governor‑General may make arrangements with the Governor of a State:

                    (aa)  for the performance by all or any of the persons who from time to time hold office as Judges of the Supreme Court of that State of the functions of a Judge under Subdivision C of Division 1B of Part XII; and

                   (ab)  for the performance by all or any of the persons who from time to time hold office as Judges of the Supreme Court of that State of the functions of a judicial officer under Subdivision DA of Division 1 of Part XII, and under other provisions in so far as they relate to that Subdivision; and

                     (b)  for the performance by all or any of the persons who from time to time hold office as Magistrates in that State of the functions of a Magistrate under Subdivision C of Division 1B of Part XII; and

                     (c)  for the performance by all or any of the persons who are medical practitioners employed by that State of the functions of a medical practitioner under Division 1B of Part XII.

             (2)  The Governor‑General may make arrangements with the Administrator of the Northern Territory:

                    (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; 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 or that are a ship or aircraft not carried on board a ship or aircraft—from the time of their importation:

                             (ii)  if the goods are not examinable food that has been entered for home consumption or warehousing and are not excise‑equivalent goods—until either they are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A or they are exported to a place outside Australia, whichever happens first; and

                            (iii)  if the goods are examinable food that has been entered for home consumption—until a food control certificate is delivered to the person who has possession of the food; and

                            (iv)  if the goods are examinable food that has been entered for warehousing and are not excise‑equivalent goods—until there is delivered to the person who has possession of the food an imported food inspection advice requiring its treatment, destruction or exportation or, if no such advice is delivered, until the goods are entered for home consumption or the food is exported to a place outside Australia, whichever happens first; and

                             (v)  if the goods (the dual goods) are examinable food that has been entered for warehousing and are excise‑equivalent goods—until whichever of the events mentioned in subsection (1A) happens first; and

                            (vi)  if the goods are excise‑equivalent goods and are not examinable food—until whichever of the events mentioned in subsection (1B) happens first;

                    (aa)  as to goods to which section 68 applies that are not goods to which paragraph (a) of this subsection applies—from the time of their importation until they are exported to a place outside Australia;

                   (ab)  as to goods referred to in paragraph 68(1)(e), (f) or (i)—from the time of their importation:

                              (i)  if they are unshipped—until they are delivered into home consumption in accordance with an authority under section 71; or

                             (ii)  if they are not unshipped—until they are exported to a place outside Australia;

                    (ac)  as to goods referred to in paragraph 68(1)(g) or (h)—from the time of their importation:

                              (i)  if they are unshipped—until they are delivered into home consumption; or

                             (ii)  if they are not unshipped—until they are exported to a place outside Australia;

                   (ad)  as to goods referred to in paragraph 68(1)(d)—from the time of their importation until they are delivered into home consumption in accordance with an authority under section 71 or they are exported to a place outside Australia, whichever happens first;

                    (ae)  as to goods referred to in paragraph 68(1)(j)—from the time of their importation until they are exported to a place outside Australia;

                     (b)  as to all goods in respect of which a claim for drawback has been made before exportation of the goods to a place outside Australia—from the time the claim is made until the goods are exported, the claim is withdrawn or the claim is disallowed, whichever happens first;

                     (c)  as to all goods subject to any export duty—from the time when the same are brought to any port or place for exportation until the payment of the duty;

                     (d)  as to all goods for export (including goods delivered for export under section 61AA of the Excise Act 1901)—from the time the goods are made or prepared in, or are brought into, any prescribed place for export, until their exportation to a place outside Australia, or, in the case of goods delivered for export under section 61AA of the Excise Act 1901, their exportation to such a place or their return, in accordance with subsection 114D(2) of this Act, to the Commissioner of Taxation’s control under section 61 of the Excise Act 1901;

                     (e)  as to goods made or prepared in, or brought into, a prescribed place for export that are no longer for export—from the time the goods are made or prepared in, or brought into, the prescribed place until the goods are moved from the place in accordance with a permission given under section 119AC.

          (1A)  The events for the purposes of subparagraph (1)(a)(v) are as follows:

                     (a)  the dual goods are destroyed in accordance with an imported food inspection advice delivered to the person who has possession of the goods;

                     (b)  excisable goods are manufactured and the dual goods are used in that manufacture;

                     (c)  the dual goods are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A;

                     (d)  the dual goods are exported to a place outside Australia.

          (1B)  The events for the purposes of subparagraph (1)(a)(vi) are as follows:

                     (a)  excisable goods are manufactured and the excise‑equivalent goods are used in that manufacture;

                     (b)  the excise‑equivalent goods are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A;

                     (c)  the excise‑equivalent goods are exported to a place outside Australia.

             (2)  In this section:

examinable food has the same meaning as in the Imported Food Control Act 1992.

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 are subject to the control of the Customs while the ship or aircraft:

                     (a)  is within the limits of any port or airport in Australia; or

                     (b)  is at a place to which the ship or aircraft has been brought because of stress of weather or other reasonable cause as mentioned in subsection 58(1); or

                     (c)  is at a place that is the subject of a permission under subsection 58(2).

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

             (1)  If:

                     (a)  a person intentionally moves, alters or interferes with goods that are subject to the control of Customs; and

                     (b)  the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 500 penalty units.

             (2)  If:

                     (a)  a person moves, alters or interferes with goods that are subject to the control of Customs; and

                     (b)  the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

             (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.

Note 3:       For permission to move, alter or interfere with goods that are no longer for export, see sections 119AB and 119AC.

33A  Resources installations subject to the control of the Customs

             (1)  A person shall not use an Australian resources installation that is subject to the control of the Customs in, or in any operations or activities associated with, or incidental to, exploring or exploiting the Australian seabed.

Penalty:  500 penalty units.

          (1A)  Subsection (1) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

          (1B)  Subsection (1) does not apply if the person has permission in force under subsection (2).

             (2)  The CEO may give permission in writing to a person specified in the permission, subject to such conditions (if any) as are specified in the permission, to engage in specified activities in relation to the use of an Australian resources installation that is subject to the control of the Customs.

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

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 Commissioner has made a preliminary affirmative determination, within the meaning of Part XVB, in respect of those goods; or

                     (b)  on like goods imported into Australia before that time.

          (1C)  If:

                     (a)  an undertaking is given and accepted under subsection 269TG(4) or 269TJ(3) in respect of goods; and

                     (b)  the undertaking is subsequently breached;

the Customs may require and take securities in respect of any interim duty that may be payable under the Customs Tariff (Anti‑Dumping) Act 1975 on the goods or on like goods imported into Australia.

          (1D)  The right of the Customs under subsection (1) to require and take a security includes the right to require and take a security in respect of any interim duty that may be payable under the Customs Tariff (Anti‑Dumping) Act 1975 on goods the subject of an application under subsection 269ZE(1) of this Act.

             (2)  The right of the Customs under subsection (1) to require and take securities includes the right to require and take a security for a purpose or purposes for which security may be taken under that subsection and for a purpose or purposes for which security may be taken under section 16 of the Excise Act 1901‑1957 and the succeeding provisions of this Part apply to and in relation to such a security in the same manner as they apply to and in relation to any other security required and taken under subsection (1).

             (3)  The rights of the Customs under this section may be exercised by a Collector on behalf of the Customs.

43  Form of security

                   A security shall be given in a manner and form approved by a Collector and may, subject to that approval, be by bond, guarantee, cash deposit or any other method, or by two or more different methods.

44  General bonds may be given

                   When security is required for any particular purpose security may by the authority of the CEO be accepted to cover all transactions for such time and for such amounts as the CEO may approve.

45  Cancellation of bonds

             (1)  All Customs securities may after the expiration of 3 years from the date thereof or from the time specified for the performance of the conditions thereof be cancelled by the CEO.

             (2)  A security taken in respect of any interim duty that may become payable on goods under section 8, 9, 10 or 11 of the Customs Tariff (Anti‑Dumping) Act 1975, being a security taken before the publication under Part XVB of this Act of a notice declaring that section to apply to those goods, shall be cancelled before the expiration of the prescribed period after the date the security is taken.

             (3)  In subsection (2), prescribed period means:

                     (a)  in relation to a security in respect of any interim duty that may be payable on goods under section 8 or 9 of the Customs Tariff (Anti‑Dumping) Act 1975—a period described in subsection (3A) of this section; or

                     (b)  in any other case—a period of 4 months.

          (3A)  For the purposes of paragraph (3)(a), the period is:

                     (a)  unless paragraph (b) of this subsection applies:

                              (i)  a period of 4 months; or

                             (ii)  if an exporter of goods of the kind referred to in paragraph (3)(a) requests a longer period—a period (not exceeding 6 months) that the Commissioner determines to be appropriate; or

                     (b)  if the security was taken in connection with an investigation under Part XVB and the non‑injurious price of goods the subject of the investigation as ascertained, or last ascertained, for the purposes of the investigation is less than the normal value of such goods as so ascertained, or last so ascertained:

                              (i)  a period of 6 months; or

                             (ii)  if an exporter of goods of the kind referred to in paragraph (3)(a) requests a longer period—a period (not exceeding 9 months) that the Commissioner determines to be appropriate.

             (4)  Where:

                     (a)  a notice is published under Part XVB of this Act declaring section 8, 9, 10 or 11 of the Customs Tariff (Anti‑Dumping) Act 1975 to apply to goods of a particular kind that may be imported into Australia;

                     (b)  goods of that kind are imported while that notice is in force; and

                     (c)  security is taken after the importation of those goods in relation to the interim duty that may be payable in respect of them;

subsection (2) does not apply in relation to that security.

46  New sureties

                   If the Collector shall not at any time be satisfied with the sufficiency of any security the Collector may require a fresh security and a fresh security shall be given accordingly.

47  Form of Customs security

                   The form of Customs security in Schedule I hereto shall suffice for all the purposes of a bond or guarantee under this Act and without 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 Subdivision C of Division 301 of the Criminal Code (which deals with emergency Ministerial determinations of serious drugs and precursors), to be a border controlled drug, a border controlled plant or a border controlled precursor.

             (2)  For the period during which the determination has effect, Schedule 4 to the Customs (Prohibited Imports) Regulations 1956 has effect as if the substance or plant were described as a drug in that Schedule.

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

                   A licence, permission, consent or approval granted in respect of the importation of UN‑sanctioned goods is taken never to have been granted if:

                     (a)  an application for the licence, permission, consent or approval was made in an approved form; and

                     (b)  information contained in, or information or a document accompanying, the form:

                              (i)  was false or misleading in a material particular; or

                             (ii)  omitted any matter or thing without which the information or document is misleading in a material particular.

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 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 owner of the installation; and

                     (e)  the owner and person in charge of a ship or aircraft on which the goods were transported from the place to the installation;

are each guilty of an offence against this section.

             (4)  Subject to subsection (6), where a person:

                     (a)  travels from:

                              (i)  a sea installation installed in an adjacent area or in a coastal area; or

                             (ii)  a resources installation attached to the Australian seabed;

                            whether or not in the course of a longer journey; and

                     (b)  has not been available for questioning in Australia for the purposes of this Act after leaving the installation and before arriving in the place;

then:

                     (c)  that person;

                     (d)  the owner of the installation; and

                     (e)  the owner and person in charge of a ship or aircraft on which the person travelled from the installation to the place;

are each guilty of an offence against this section.

             (5)  Subject to subsection (6), where goods:

                     (a)  are sent from:

                              (i)  a sea installation installed in an adjacent area or in a coastal area; or

                             (ii)  a resources installation attached to the Australian seabed;

                            whether or not the goods are sent on from that place; and

                     (b)  have not been available for examination in Australia for the purposes of this Act after leaving the installation and before arriving in the place;

then:

                     (c)  the person who sent the goods;

                     (d)  the owner of the installation; and

                     (e)  the owner and person in charge of a ship or aircraft on which the goods were transported from the installation to the place;

are each guilty of an offence against this section.

          (5A)  Subsections (2), (3), (4) and (5) are offences of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (6)  It is a defence to a charge of an offence against this section if it is established that the journey because of which the offence would have been committed:

                     (a)  was necessary to secure the safety of, or appeared to be the only way of averting a threat to, human life;

                     (b)  was necessary to secure, or appeared to be the only way of averting a threat to, the safety of a ship at sea, of an aircraft in flight or of an installation; or

                     (c)  was authorised in writing, by the CEO, and was carried out in accordance with the conditions (if any) specified in that authorisation.

             (7)  Subsection (6) shall not be taken to limit by implication any defence that would, but for the subsection, be available to a person charged with an offence against this section.

             (8)  For the purposes of this section:

                     (a)  a person shall not be taken to travel from or to an external place or an installation because only of having been in an aircraft flying over, or on a landing place in, the place or installation; and

                     (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.

             (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.

             (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.<