Contents
Part I—Introductory 2
1............................ Short title............................................................................ 2
2............................ Commencement.................................................................. 2
4............................ Definitions.......................................................................... 2
4AAA................... Members of family............................................................. 2
4AA...................... Act not to apply so as to exceed Commonwealth power..... 2
4AB....................... Compensation for acquisition of property........................... 2
4A......................... Approved forms and approved statements.......................... 2
4B.......................... What is a Customs‑related law............................................ 2
4C.......................... Identity cards...................................................................... 2
5............................ Penalties at foot of sections or subsections......................... 2
5AA...................... Application of the Criminal Code....................................... 2
Part II—Administration 2
5A......................... Attachment of overseas resources installations................... 2
5B.......................... Installation of overseas sea installations.............................. 2
5C.......................... Certain installations to be part of Australia......................... 2
6............................ Act does not extend to external Territories.......................... 2
7............................ General administration of Act............................................. 2
8............................ Collectors, States and Northern Territory........................... 2
8A......................... Attachment of part of a State or Territory to adjoining State or Territory for administrative purposes 2
9............................ Delegation........................................................................... 2
11.......................... Arrangements with States and the Northern Territory........ 2
13.......................... Customs seal....................................................................... 2
14.......................... Flag..................................................................................... 2
15.......................... Appointment of ports etc.................................................... 2
19.......................... Accommodation on wharfs and at airports......................... 2
20.......................... Waterfront area control....................................................... 2
25.......................... Persons before whom declarations may be made................ 2
26.......................... Declaration by youths......................................................... 2
28.......................... Working days and hours etc............................................... 2
Part III—Customs control examination and securities generally 2
30.......................... Customs control of goods................................................... 2
30A....................... Exemptions under Torres Strait Treaty............................... 2
31.......................... Goods on ships and aircraft subject to customs control...... 2
33.......................... Persons not to move goods subject to customs control....... 2
33A....................... Resources installations subject to customs control.............. 2
33B........................ Sea installations subject to customs control........................ 2
33C........................ Obstructing or interfering with Commonwealth property in a Customs place 2
34.......................... No claim for compensation for loss.................................... 2
35.......................... Goods imported by post..................................................... 2
35A....................... Amount payable for failure to keep dutiable goods safely etc. 2
36.......................... Offences for failure to keep goods safely or failure to account for goods 2
37.......................... Accounting for goods......................................................... 2
42.......................... Right to require security...................................................... 2
43.......................... Form of security................................................................. 2
44.......................... General securities may be given.......................................... 2
45.......................... Cancellation of securities.................................................... 2
46.......................... New securities.................................................................... 2
47.......................... Form of security................................................................. 2
48.......................... Effect of security................................................................. 2
Part IV—The importation of goods 2
Division 1A—Preliminary 2
49.......................... Importation......................................................................... 2
49A....................... Ships and aircraft deemed to be imported........................... 2
49B........................ Installations and goods deemed to be imported................... 2
49C........................ Obligations under this Part may be satisfied in accordance with a trusted trader agreement 2
Division 1—Prohibited imports 2
50.......................... Prohibition of the importation of goods.............................. 2
51.......................... Prohibited imports.............................................................. 2
51A....................... Certain controlled substances taken to be prohibited imports 2
52.......................... Invalidation of licence, permission etc. for false or misleading information 2
Division 2—The boarding of ships and aircraft 2
58.......................... Ships and aircraft to enter ports or airports......................... 2
58A....................... Direct journeys between installations and external places prohibited 2
58B........................ Direct journeys between certain resources installations and external places prohibited 2
60.......................... Boarding stations................................................................ 2
61.......................... Facility for boarding........................................................... 2
61A....................... Owner or operator of port etc. to facilitate boarding........... 2
62.......................... Ships to come quickly to place of unlading......................... 2
63.......................... Ship or aircraft not to be moved without authority.............. 2
Division 3—The report of the cargo 2
Subdivision A—General reporting requirements 2
63A....................... Definitions.......................................................................... 2
64.......................... Impending arrival report..................................................... 2
64AA.................... Arrival report...................................................................... 2
64AAA................. Report of stores and prohibited goods................................ 2
64AAB.................. Notifying Department of particulars of cargo reporters...... 2
64AAC.................. Report to Department of persons engaged to unload cargo. 2
64AB..................... Cargo reports...................................................................... 2
64ABAA............... Outturn reports................................................................... 2
64ABAB............... When outturn report is to be communicated to Department 2
64ABAC............... Explanation of shortlanded or surplus cargo....................... 2
64ACA.................. Passenger reports................................................................ 2
64ACB.................. Crew reports....................................................................... 2
64ACC.................. Information does not have to be reported if it has already been reported under the Migration Act 1958 2
64ACD.................. Offence for failure to comply.............................................. 2
64ACE.................. Communication of reports.................................................. 2
64ADAA.............. Requirements for communicating to Department electronically 2
64ADA................. Disclosure of cargo reports to port authorities.................... 2
64AE..................... Obligation to answer questions and produce documents.... 2
64AF..................... Obligation to provide access to passenger information....... 2
64A....................... Ships or aircraft arriving at certain places........................... 2
65.......................... Master or pilot of wrecked ship or aircraft to report........... 2
66.......................... Goods derelict to be delivered to officer............................. 2
67.......................... Interference with derelict goods.......................................... 2
Subdivision C—The registration, rights and obligations of special reporters 2
67EA..................... Special reporters................................................................. 2
67EB..................... Requirements for registration as a special reporter.............. 2
67EC..................... The making of an application.............................................. 2
67ED..................... Consideration of the application.......................................... 2
67EE...................... Basic conditions attaching to registration as a special reporter 2
67EF...................... Storage and record maintenance conditions........................ 2
67EG..................... Special mail‑order house condition..................................... 2
67EH..................... Further conditions may be imposed by regulations............. 2
67EI....................... Breach of conditions of registration.................................... 2
67EJ...................... Duration of registration....................................................... 2
67EK..................... Renewal of registration....................................................... 2
67EL...................... Comptroller‑General of Customs to allocate a special identifying code for each special reporter 2
67EM.................... Cancellation of registration as special reporter.................... 2
Subdivision E—Registering re‑mail reporters 2
67F........................ Applying to be a re‑mail reporter........................................ 2
67G....................... Registering re‑mail reporters............................................... 2
67H....................... Fit and proper person test................................................... 2
67I......................... Obligation of re‑mail reporters to notify Comptroller‑General of Customs of certain matters 2
67J......................... Varying etc. conditions of registration................................ 2
67K........................ Cancelling the registration of a re‑mail reporter.................. 2
Division 4—The entry, unshipment, landing, and examination of goods 2
Subdivision A—Preliminary 2
68.......................... Entry of imported goods..................................................... 2
68A....................... Goods imported for transhipment....................................... 2
69.......................... Like customable goods and excise‑equivalent goods.......... 2
70.......................... Special clearance goods...................................................... 2
71.......................... Information and grant of authority to deal with goods not required to be entered 2
Subdivision AA—Information and grant of authority to deal with Subdivision AA goods 2
71AAAA.............. Meaning of Subdivision AA goods...................................... 2
71AAAB............... Report and grant of authority to deal with Subdivision AA goods 2
71AAAC............... Suspension of authority to deal with Subdivision AA goods 2
Subdivision AB—Information and grant of authority to deal with specified low value goods 2
71AAAD.............. Meaning of specified low value goods................................ 2
71AAAE............... Regulations......................................................................... 2
71AAAF............... Making a self‑assessed clearance declaration...................... 2
71AAAG.............. Collector’s response if a self‑assessed clearance declaration is communicated separately from a cargo report............................................................................................ 2
71AAAH.............. Collector’s response if a self‑assessed clearance declaration is communicated together with a cargo report............................................................................................ 2
71AAAI................ Authority to deal with goods covered by a self‑assessed clearance declaration 2
71AAAJ................ Contents of authority to deal with specified low value goods 2
71AAAK............... No authority to deal with specified low value goods while subject to a direction to hold or further examine............................................................................................ 2
71AAAL............... No authority to deal with specified low value goods unless duty etc. paid 2
71AAAM.............. Suspension of authority to deal with specified low value goods 2
71AAAN.............. Cancellation of authority to deal with specified low value goods 2
71AAAO.............. Officer may seek further information in relation to self‑assessed clearance declaration 2
71AAAP............... Withdrawal of self‑assessed clearance declarations............ 2
71AAAQ.............. Further self‑assessed clearance declaration not to be given while there is an existing self‑assessed clearance declaration........................................................................... 2
71AAAR............... Effect of withdrawal of a self‑assessed clearance declaration.. 2
71AAAS............... Annotation of self‑assessed clearance declaration by Collector for certain purposes not to constitute withdrawal.......................................................................... 2
71AAAT............... Manner and effect of communicating self‑assessed clearance declarations to Department 2
Subdivision B—Import declarations 2
71A....................... Making an import declaration............................................. 2
71B........................ Liability for import declaration processing charge.............. 2
71BA..................... Warehoused goods declaration fee...................................... 2
71C........................ Authority to deal with goods in respect of which an import declaration has been made 2
71D....................... Visual examination in presence of officer........................... 2
71DA.................... An officer may seek additional information........................ 2
Subdivision D—Warehouse declarations 2
71DH.................... Making a warehouse declaration......................................... 2
71DI...................... Liability for warehouse declaration processing charge........ 2
71DJ...................... Authority to deal with goods in respect of which a warehouse declaration has been made 2
71DK..................... Visual examination in presence of officer........................... 2
71DL..................... An officer may seek additional information........................ 2
Subdivision E—General 2
71E........................ Application for movement permission................................ 2
71F........................ Withdrawal of import entries.............................................. 2
71G....................... Goods not to be entered while an entry is outstanding........ 2
71H....................... Effect of withdrawal........................................................... 2
71J......................... Annotation of import entry by Collector for certain purposes not to constitute withdrawal 2
71K........................ Manner of communicating with Department by document. 2
71L........................ Manner and effect of communicating with Department electronically 2
71M....................... Requirements for communicating to Department electronically 2
72.......................... Failure to make entries........................................................ 2
73.......................... Breaking bulk..................................................................... 2
74.......................... Officer may give directions as to storage or movement of certain goods 2
76.......................... Goods landed at ship’s risk etc........................................... 2
77.......................... Repacking on wharf............................................................ 2
77AA.................... Disclosure of information to cargo reporter or owner of goods 2
Division 5—Detention of goods in the public interest 2
77EA..................... Minister may order goods to be detained............................ 2
77EB..................... Notice to person whose goods are detained........................ 2
77EC..................... Detention of goods by Collector......................................... 2
77ED..................... Minister may authorise delivery of detained goods into home consumption 2
77EE...................... Minister may authorise export of detained goods............... 2
77EF...................... When goods have been detained for 12 months.................. 2
Part IVA—Depots 2
77F........................ Interpretation....................................................................... 2
77G....................... Depot licences..................................................................... 2
77H....................... Application for a depot licence............................................ 2
77J......................... Comptroller‑General of Customs may require applicant to supply further information 2
77K........................ Requirements for grant of depot licence.............................. 2
77L........................ Granting of a depot licence................................................. 2
77LA..................... Variation of places covered by depot licence...................... 2
77N....................... Conditions of a depot licence—general............................... 2
77P........................ Conditions of a depot licence—imported goods................. 2
77Q....................... Comptroller‑General of Customs may impose additional conditions to which a depot licence is subject 2
77R........................ Breach of conditions of depot licence................................. 2
77S........................ Duration of depot licences.................................................. 2
77T........................ Renewal of depot licences................................................... 2
77U....................... Licence charges................................................................... 2
77V....................... Notice of intended cancellation etc. of a depot licence......... 2
77VA.................... Depot must not be used if depot licence is suspended etc... 2
77VB..................... Revocation of suspension of depot licences........................ 2
77VC..................... Cancellation of depot licences............................................. 2
77W....................... Refund of depot licence charge on cancellation of a depot licence 2
77X....................... Collector’s powers in relation to a place that is no longer a depot 2
77Y....................... Collector may give directions in relation to goods subject to customs control 2
77Z........................ Licences cannot be transferred............................................ 2
77ZA..................... Service of notice................................................................. 2
Part V—Warehouses 2
78.......................... Interpretation....................................................................... 2
79.......................... Warehouse licences............................................................. 2
80.......................... Applications for warehouse licences................................... 2
80A....................... Comptroller‑General of Customs may require applicant to supply further information 2
81.......................... Requirements for grant of warehouse licence..................... 2
81A....................... Grant of a warehouse licence.............................................. 2
81B........................ Variation of the place covered by a warehouse licence....... 2
82.......................... Conditions of warehouse licences....................................... 2
82A....................... Comptroller‑General of Customs may impose additional conditions to which a warehouse licence is subject............................................................................................ 2
82B........................ Comptroller‑General of Customs may vary the conditions to which a warehouse licence is subject 2
82C........................ Breach of conditions of a warehouse licence...................... 2
83.......................... Duration of warehouse licence............................................ 2
84.......................... Renewal of warehouse licence............................................ 2
85.......................... Licence charges................................................................... 2
85A....................... Payment of warehouse licence charge................................. 2
86.......................... Suspension of warehouse licences...................................... 2
87.......................... Cancellation of warehouse licences..................................... 2
87A....................... Refund of warehouse licence charge................................... 2
88.......................... Service of notices................................................................ 2
89.......................... Death of licence holder....................................................... 2
90.......................... Obligations of holders of warehouse licences..................... 2
91.......................... Access to warehouses......................................................... 2
92.......................... Repacking in warehouse..................................................... 2
93.......................... Regauging etc. of goods..................................................... 2
94.......................... Goods not worth duty may be destroyed............................ 2
95.......................... Revaluation......................................................................... 2
96.......................... Arrears of warehouse charges............................................ 2
96A....................... Outwards duty free shops................................................... 2
96B........................ Inwards duty free shops..................................................... 2
97.......................... Goods for public exhibition................................................ 2
98.......................... Goods blended or packaged in warehouse.......................... 2
99.......................... Entry of warehoused goods................................................ 2
100........................ Entry of goods without warehousing with permission of Collector 2
101........................ Delivery of warehousing authority..................................... 2
102........................ Holder of licence to inform Collector of certain matters...... 2
102A..................... Notices to Department by holder of warehouse licence...... 2
Part VAAA—Cargo terminals 2
Division 1—Preliminary 2
102B...................... Definitions.......................................................................... 2
102BA................... Meaning of fit and proper person...................................... 2
Division 2—Obligations of cargo terminal operators 2
102C...................... Notifying Department of cargo terminal............................. 2
102CA................... Physical security of cargo terminal and goods.................... 2
102CB................... Movement of signs at or near cargo terminal...................... 2
102CC................... Notification requirements relating to goods........................ 2
102CD................... Unclaimed goods................................................................ 2
102CE................... Record keeping requirements.............................................. 2
102CF................... Fit and proper person.......................................................... 2
102CG................... Adequate training of staff................................................... 2
102CH................... Complying with directions.................................................. 2
102CI.................... Responsibility to provide facilities and assistance............... 2
102CJ.................... Comptroller‑General of Customs may impose additional obligations 2
102CK................... Offence—failure to comply with obligations or requirements 2
Division 3—Obligations of cargo handlers 2
102D..................... Certain provisions of Division 2 apply............................... 2
102DA.................. Unpacking of goods in containers at cargo terminal........... 2
102DB................... Facilitating transhipment or export of goods....................... 2
102DC................... Using establishment identification when communicating with Department 2
102DD.................. Comptroller‑General of Customs may impose additional obligations 2
102DE................... Offence—failure to comply with obligations or requirements 2
Division 4—Powers of authorised officers 2
102E...................... General powers................................................................... 2
102EA................... Power to make requests...................................................... 2
102EB................... Power to give directions..................................................... 2
Division 5—Directions to cargo terminal operators or cargo handlers 2
102F...................... Directions to cargo terminal operators or cargo handlers etc. 2
102FA................... Offence—failure to comply with direction.......................... 2
Part VA—Special provisions relating to beverages 2
103........................ Interpretation....................................................................... 2
104........................ Customable beverage imported in bulk must be entered for warehousing 2
105........................ Certain customable beverage not to be entered for home consumption in bulk containers without approval of Comptroller‑General of Customs........................................ 2
105A..................... Delivery from customs control of brandy, whisky or rum.. 2
Part VAA—Special provisions relating to excise‑equivalent goods 2
105B...................... Extinguishment of duty on excise‑equivalent goods........... 2
105C...................... Returns............................................................................... 2
105D..................... GST matters........................................................................ 2
105E...................... Use of excise‑equivalent goods in the manufacture of excisable goods to occur at a dual‑licensed place 2
Part VB—Information about persons departing Australia 2
Division 1—Reports on departing persons 2
Subdivision A—Reports on departing persons 2
106A..................... Ships and aircraft to which this Subdivision applies........... 2
106B...................... Report 48 hours before ship or aircraft is due to depart...... 2
106C...................... Report 4 hours before ship or aircraft is due to depart........ 2
106D..................... Report just before ship or aircraft departs........................... 2
Subdivision B—Reports on matters in approved statement 2
106E...................... Ships and aircraft to which this Subdivision applies........... 2
106F...................... Reports on matters in approved statement........................... 2
Subdivision C—How reports under this Division are to be made 2
106G..................... Reports to be made electronically........................................ 2
106H..................... Reports to be made by document if approved electronic system or other approved format or method unavailable.......................................................................... 2
106I....................... Comptroller‑General of Customs may approve different statements or forms 2
Division 2—Questions about departing persons 2
106J....................... Officers may question operators about departing persons.. 2
Part VI—The exportation of goods 2
Division 1AAA—Preliminary 2
107........................ Obligations under this Part may be satisfied in accordance with a trusted trader agreement 2
Division 1—Prohibited exports 2
112........................ Prohibited exports............................................................... 2
112A..................... Certain controlled substances taken to be prohibited exports 2
112B...................... Invalidation of licence, permission etc. for false or misleading information 2
Division 1AA—Export of goods for a military end‑use 2
112BA................... Notice prohibiting export.................................................... 2
112BB................... How notices are to be given................................................ 2
112BC................... Statement to Parliament....................................................... 2
Division 1A—Directions in relation to goods for export etc. that are subject to customs control 2
112C...................... Collector may give directions in relation to goods for export etc. that are subject to customs control 2
112D..................... Compliance with a direction given under section 112C...... 2
Division 2—Entry and clearance of goods for export 2
Subdivision A—Preliminary 2
113........................ Entry of goods for export................................................... 2
113AA.................. How an entry of goods for export is made......................... 2
Subdivision B—Export declarations 2
114........................ Making an export declaration.............................................. 2
114A..................... An officer may seek additional information........................ 2
114B...................... Confirming exporters.......................................................... 2
Subdivision D—General 2
114C...................... Authority to deal with goods entered for export................. 2
114CA................... Suspension of an authority to deal with goods entered for export in order to verify particulars of the goods............................................................................................ 2
114CB................... Revocation of the suspension of an authority to deal.......... 2
114CC................... An officer may seek additional information if an authority to deal has been suspended 2
114D..................... Goods to be dealt with in accordance with export entry...... 2
114E...................... Sending goods to a wharf or airport for export................... 2
114F...................... Notices to Department by person who receives goods at a wharf or airport for export 2
115........................ Goods not to be taken on board without authority to deal... 2
116........................ What happens when goods entered for export by an export declaration are not dealt with in accordance with the export entry................................................................... 2
117........................ Security............................................................................... 2
117AA.................. Consolidation of certain goods for export can only occur at a prescribed place 2
117A..................... Submanifests to be communicated to Department............... 2
118........................ Certificate of Clearance....................................................... 2
118A..................... Requirements for granting a Certificate of Clearance in respect of certain ships or aircraft 2
119........................ Communication of outward manifest to Department........... 2
119AA.................. Application for permission to move, alter or interfere with goods for export 2
119AB................... Application for permission to move, alter or interfere with goods that are no longer for export 2
119AC................... Dealing with an application for a permission to move etc. goods that are no longer for export 2
119A..................... Withdrawal of entries, submanifests and manifests............ 2
119B...................... Effect of withdrawal........................................................... 2
119C...................... Change of electronic entries and change of submanifests and manifests treated as withdrawals 2
119D..................... Notification of export entries, submanifests, manifests, withdrawals and applications 2
119E...................... Requirements for communicating to Department electronically 2
120........................ Shipment of goods.............................................................. 2
122........................ Time of clearance................................................................ 2
Division 3A—Examining goods for export that are not yet subject to customs control 2
122F...................... Object of Division.............................................................. 2
122G..................... Occupier of premises.......................................................... 2
122H..................... Consent required to enter premises and examine goods for export 2
122J....................... Officer must leave premises if consent withdrawn............. 2
122K...................... Power to search premises for export goods........................ 2
122L...................... Power to examine export goods.......................................... 2
122M..................... Power to examine documents relating to export goods....... 2
122N..................... Power to question occupier about export goods................. 2
122P...................... Power to bring equipment to the premises.......................... 2
122Q..................... Compensation..................................................................... 2
122R...................... Powers in this Division are additional to other powers....... 2
Division 4—Exportation procedures after Certificate of Clearance issued 2
123........................ Ship to bring to and aircraft to stop at boarding stations..... 2
124........................ Master or pilot to account for missing goods...................... 2
125........................ Goods exported to be landed at proper destination............. 2
126........................ Certificate of landing........................................................... 2
Division 4A—Exportation of goods to Singapore 2
126AAA............... Definitions.......................................................................... 2
126AA.................. Declaration concerning exports to Singapore...................... 2
126AB................... Record keeping obligations................................................. 2
126AC................... Power to require records..................................................... 2
126AD.................. Power to ask questions....................................................... 2
Division 4B—Exportation of textile and clothing goods to the US 2
126AE................... Authorised officer may request records or ask questions... 2
Division 4C—Exportation of goods to Thailand 2
126AF................... Definitions.......................................................................... 2
126AG.................. Record keeping obligations................................................. 2
126AH.................. Power to require records..................................................... 2
126AI.................... Power to ask questions....................................................... 2
Division 4D—Exportation of goods to New Zealand 2
126AJA................. Definitions.......................................................................... 2
126AJB................. Record keeping obligations................................................. 2
126AJC................. Power to require records..................................................... 2
126AJD................. Power to ask questions....................................................... 2
Division 4E—Exportation of goods to Chile 2
126AKA................ Definitions.......................................................................... 2
126AKB................ Record keeping obligations................................................. 2
126AKC................ Power to require records..................................................... 2
126AKD................ Power to ask questions....................................................... 2
Division 4F—Exportation of goods to Malaysia 2
126ALA................ Definitions.......................................................................... 2
126ALB................ Record keeping obligations................................................. 2
126ALC................ Power to require records..................................................... 2
126ALD................ Power to ask questions....................................................... 2
Division 4G—Exportation of goods to Korea 2
126AMA............... Definitions.......................................................................... 2
126AMB............... Record keeping obligations................................................. 2
126AMC............... Power to require records..................................................... 2
126AMD............... Power to ask questions....................................................... 2
Division 4H—Exportation of goods to Japan 2
126ANA............... Definitions.......................................................................... 2
126ANB................ Record keeping obligations................................................. 2
126ANC................ Power to require records..................................................... 2
126AND............... Power to ask questions....................................................... 2
Division 4J—Exportation of goods to China 2
126AOA............... Definitions.......................................................................... 2
126AOB................ Record keeping obligations................................................. 2
126AOC................ Power to require records..................................................... 2
126AOD............... Power to ask questions....................................................... 2
Division 5—Miscellaneous 2
126A..................... Export of installations......................................................... 2
126B...................... Export of goods from installations...................................... 2
126C...................... Size of exporting vessel...................................................... 2
Part VIA—Electronic communications 2
126D..................... Comptroller‑General of Customs to maintain information systems 2
126DA.................. Communications standards and operation........................... 2
126DB................... Authentication of certain electronic communications.......... 2
126DC................... Records of certain electronic communications.................... 2
126DD.................. Authentication, records and Electronic Transactions Act 1999 2
126E...................... Communication to Department when information system is temporarily inoperative 2
126F...................... Payment when information system is temporarily inoperative 2
126G..................... Meaning of temporarily inoperative................................... 2
126H..................... Comptroller‑General of Customs may arrange for use of computer programs to make decisions etc. 2
Part VII—Ships’ stores and aircraft’s stores 2
127........................ Use of ships’ and aircraft’s stores...................................... 2
128........................ Unshipment of ships’ and aircraft’s stores......................... 2
129........................ Ships’ and aircraft’s stores not to be taken on board without approval 2
130........................ Ship’s and aircraft’s stores exempt from duty.................... 2
130A..................... Entry not required for ship’s or aircraft’s stores................. 2
130B...................... Payment of duty on ship’s or aircraft’s stores.................... 2
130C...................... Interpretation....................................................................... 2
Part VIII—The duties 2
Division 1—The payment and computation of duties generally 2
131A..................... Fish caught by Australian ships.......................................... 2
131AA.................. Special provisions for goods taken to Joint Petroleum Development Area 2
131B...................... Liability of Commonwealth authorities to pay duties of Customs 2
132........................ Rate of import duty............................................................. 2
132AA.................. When import duty must be paid.......................................... 2
132A..................... Prepayment of duty............................................................. 2
132B...................... Declared period quotas—effect on rates of import duty...... 2
132C...................... Revocation and variation of quota orders............................ 2
132D..................... Service of quota orders etc.................................................. 2
133........................ Export duties....................................................................... 2
134........................ Weights and measures........................................................ 2
135........................ Proportion........................................................................... 2
136........................ Manner of fixing duty......................................................... 2
137........................ Manner of determining volumes of, and fixing duty on, beer 2
142........................ Measurement for duty......................................................... 2
145........................ Value of goods sold............................................................ 2
148........................ Derelict goods dutiable....................................................... 2
149........................ Duty on goods in report of cargo that are not produced or landed 2
150........................ Samples.............................................................................. 2
152........................ Alterations to agreements where duty altered...................... 2
Division 1AA—Calculation of duty on certain alcoholic beverages 2
153AA.................. Meaning of alcoholic beverage........................................... 2
153AB................... Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages 2
153AC................... Rules for working out strength of prescribed alcoholic beverages 2
153AD.................. Obscuration........................................................................ 2
Division 1A—Rules of origin of preference claim goods 2
153A..................... Purpose of Division............................................................ 2
153B...................... Definitions.......................................................................... 2
153C...................... Total expenditure of factory on materials............................ 2
153D..................... Allowable expenditure of factory on materials.................... 2
153E...................... Calculation of the cost of materials received at a factory..... 2
153F...................... Allowable expenditure of factory on labour........................ 2
153G..................... Allowable expenditure of factory on overheads.................. 2
153H..................... Unmanufactured goods....................................................... 2
153L...................... Manufactured goods originating in Papua New Guinea or a Forum Island Country 2
153LA................... Modification of section 153L in special circumstances....... 2
153M..................... Manufactured goods originating in a particular Developing Country 2
153N..................... Manufactured goods originating in a Developing Country but not in any particular Developing Country............................................................................................ 2
153NA.................. Manufactured goods originating in a Least Developed Country 2
153P...................... Manufactured goods originating in Canada........................ 2
153Q..................... Manufactured goods originating in a country that is not a preference country 2
153R...................... Are goods commercially manufactured in Australia?.......... 2
153S...................... Rule against double counting.............................................. 2
Division 1B—Rules of origin of goods claimed to be the produce or manufacture of Singapore 2
Subdivision A—Preliminary 2
153U..................... Purpose of this Division..................................................... 2
153UA.................. Definitions.......................................................................... 2
153UB................... Rule against double counting.............................................. 2
153UC................... Comptroller‑General of Customs may determine cost of certain input, material etc. 2
Subdivision B—Rules of origin of goods claimed to be the produce or manufacture of Singapore 2
153V..................... Goods claimed to be the produce or manufacture of Singapore 2
153VA.................. Goods wholly manufactured in Singapore.......................... 2
153VB................... Goods partly manufactured in Singapore............................ 2
153VC................... Reduction of the required percentage of allowable cost to manufacture in unforeseen circumstances 2
153VD.................. Changing the required percentage of allowable cost to manufacture in exceptional circumstances 2
153VE................... Certificate of Origin requirements....................................... 2
153VF................... Consignment requirements................................................. 2
Subdivision C—Allowable cost to manufacture 2
153W..................... Allowable cost to manufacture............................................ 2
153WA.................. Allowable expenditure by principal manufacturer on materials 2
153WB.................. Allowable expenditure by principal manufacturer on labour 2
153WC.................. Allowable expenditure by principal manufacturer on overheads 2
Subdivision D—Total cost to manufacture 2
153X..................... Total cost to manufacture.................................................... 2
153XA.................. Total expenditure by principal manufacturer on materials... 2
153XB................... Total expenditure by principal manufacturer on overseas processing costs 2
Division 1BA—Singaporean originating goods 2
Subdivision A—Preliminary 2
153XC................... Simplified outline of this Division...................................... 2
153XD.................. Interpretation....................................................................... 2
Subdivision B—Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia 2
153XE................... Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia 2
Subdivision C—Goods produced in Singapore, or in Singapore and Australia, from originating materials 2
153XF................... Goods produced in Singapore, or in Singapore and Australia, from originating materials 2
Subdivision D—Goods produced in Singapore, or in Singapore and Australia, from non‑originating materials 2
153XG.................. Goods produced in Singapore, or in Singapore and Australia, from non‑originating materials 2
153XH.................. Packaging materials and containers..................................... 2
Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 2
153XI.................... Goods that are accessories, spare parts, tools or instructional or other information materials 2
Subdivision F—Consignment 2
153XJ.................... Consignment....................................................................... 2
Subdivision G—Regulations 2
153XK................... Regulations......................................................................... 2
Division 1C—US originating goods 2
Subdivision A—Preliminary 2
153Y..................... Simplified outline................................................................ 2
153YA.................. Interpretation....................................................................... 2
Subdivision B—Goods wholly obtained or produced entirely in the US 2
153YB................... Goods wholly obtained or produced entirely in the US...... 2
Subdivision C—Goods produced entirely in the US or in the US and Australia exclusively from originating materials 2
153YC................... Goods produced entirely in the US or in the US and Australia exclusively from originating materials 2
Subdivision D—Goods (except clothing and textiles) produced entirely in the US or in the US and Australia from non‑originating materials 2
153YD.................. Simplified outline................................................................ 2
153YE................... Goods (except clothing and textiles) produced entirely in the US or in the US and Australia from non‑originating materials.................................................... 2
153YF................... Goods that are chemicals, plastics or rubber....................... 2
Subdivision E—Goods that are clothing or textiles produced entirely in the US or in the US and Australia from non‑originating materials 2
153YG.................. Simplified outline................................................................ 2
153YH.................. Goods that are clothing or textiles produced entirely in the US or in the US and Australia from non‑originating materials.............................................................................. 2
153YI.................... Goods that are clothing and textiles classified to Chapter 62 of the Harmonized System 2
Subdivision F—Other US originating goods 2
153YJ.................... Standard accessories, spare parts and tools......................... 2
Subdivision G—Packaging materials and containers 2
153YK................... Packaging materials and containers..................................... 2
Subdivision H—Consignment 2
153YL................... Consignment....................................................................... 2
Division 1D—Thai originating goods 2
Subdivision A—Preliminary 2
153Z...................... Simplified outline................................................................ 2
153ZA................... Interpretation....................................................................... 2
Subdivision B—Wholly obtained goods of Thailand 2
153ZB................... Wholly obtained goods of Thailand.................................... 2
Subdivision C—Goods produced entirely in Thailand or in Thailand and Australia 2
153ZC................... Simplified outline................................................................ 2
153ZD................... Goods produced entirely in Thailand or in Thailand and Australia 2
153ZE.................... Goods that are chemicals, plastics or rubber....................... 2
Subdivision D—Other Thai originating goods 2
153ZF.................... Standard accessories, spare parts and tools......................... 2
Subdivision E—Packaging materials and containers 2
153ZG................... Packaging materials and containers..................................... 2
Subdivision F—Consignment 2
153ZH................... Consignment....................................................................... 2
Division 1E—New Zealand originating goods 2
Subdivision A—Preliminary 2
153ZIA.................. Simplified outline................................................................ 2
153ZIB.................. Interpretation....................................................................... 2
Subdivision B—Goods wholly obtained or produced in New Zealand or New Zealand and Australia 2
153ZIC.................. Goods wholly obtained or produced in New Zealand or New Zealand and Australia 2
Subdivision C—Goods produced in New Zealand or New Zealand and Australia from originating materials 2
153ZID.................. Goods produced in New Zealand or New Zealand and Australia from originating materials 2
Subdivision D—Goods produced in New Zealand or New Zealand and Australia from non‑originating materials 2
153ZIE.................. Goods produced in New Zealand or New Zealand and Australia from non‑originating materials 2
153ZIF.................. Packaging materials and containers..................................... 2
Subdivision E—Goods that are standard accessories, spare parts or tools 2
153ZIG.................. Goods that are standard accessories, spare parts or tools.... 2
Subdivision F—Goods wholly manufactured in New Zealand 2
153ZIH.................. Goods wholly manufactured in New Zealand..................... 2
Subdivision G—Non‑qualifying operations 2
153ZIJ................... Non‑qualifying operations.................................................. 2
Subdivision H—Consignment 2
153ZIK.................. Consignment....................................................................... 2
Division 1F—Chilean originating goods 2
Subdivision A—Preliminary 2
153ZJA................. Simplified outline................................................................ 2
153ZJB.................. Interpretation....................................................................... 2
Subdivision B—Wholly obtained goods of Chile 2
153ZJC.................. Wholly obtained goods of Chile......................................... 2
Subdivision C—Goods produced in Chile from originating materials 2
153ZJD................. Goods produced in Chile from originating materials.......... 2
Subdivision D—Goods produced in Chile, or Chile and Australia, from non‑originating materials 2
153ZJE.................. Goods produced in Chile, or Chile and Australia, from non‑originating materials 2
153ZJF.................. Packaging materials and containers..................................... 2
Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information resources 2
153ZJG................. Goods that are accessories, spare parts, tools or instructional or other information resources 2
Subdivision F—Non‑qualifying operations 2
153ZJH................. Non‑qualifying operations.................................................. 2
Subdivision G—Consignment 2
153ZJI................... Consignment....................................................................... 2
Division 1G—ASEAN‑Australia‑New Zealand (AANZ) originating goods 2
Subdivision A—Preliminary 2
153ZKA................ Simplified outline................................................................ 2
153ZKB................. Interpretation....................................................................... 2
Subdivision B—Wholly obtained goods of a Party 2
153ZKC................. Wholly obtained goods of a Party....................................... 2
Subdivision C—Goods produced from originating materials 2
153ZKD................ Goods produced from originating materials........................ 2
Subdivision D—Goods produced from non‑originating materials 2
153ZKE................. Goods produced from non‑originating materials and classified in the tariff table 2
153ZKF................. Goods produced from non‑originating materials and not classified in the tariff table 2
153ZKG................ Non‑qualifying operations or processes............................. 2
153ZKH................ Packaging materials and containers..................................... 2
Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 2
153ZKI.................. Goods that are accessories, spare parts, tools or instructional or other information materials 2
Subdivision F—Consignment 2
153ZKJ.................. Consignment....................................................................... 2
Division 1H—Malaysian originating goods 2
Subdivision A—Preliminary 2
153ZLA................. Simplified outline................................................................ 2
153ZLB................. Interpretation....................................................................... 2
Subdivision B—Goods wholly obtained or produced in Malaysia or in Malaysia and Australia 2
153ZLC................. Goods wholly obtained or produced in Malaysia or in Malaysia and Australia 2
Subdivision C—Goods produced in Malaysia, or in Malaysia and Australia, from originating materials 2
153ZLD................. Goods produced in Malaysia, or in Malaysia and Australia, from originating materials 2
Subdivision D—Goods produced in Malaysia, or in Malaysia and Australia, from non‑originating materials 2
153ZLE................. Goods produced in Malaysia, or in Malaysia and Australia, from non‑originating materials 2
153ZLF................. Packaging materials and containers..................................... 2
153ZLG................. Non‑qualifying operations.................................................. 2
Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 2
153ZLH................. Goods that are accessories, spare parts, tools or instructional or other information materials 2
Subdivision F—Consignment 2
153ZLI.................. Consignment....................................................................... 2
Division 1J—Korean originating goods 2
Subdivision A—Preliminary 2
153ZMA............... Simplified outline of this Division...................................... 2
153ZMB................ Interpretation....................................................................... 2
Subdivision B—Goods wholly obtained in Korea or in Korea and Australia 2
153ZMC................ Goods wholly obtained in Korea or in Korea and Australia 2
Subdivision C—Goods produced in Korea, or in Korea and Australia, from originating materials 2
153ZMD............... Goods produced in Korea, or in Korea and Australia, from originating materials 2
Subdivision D—Goods produced in Korea, or in Korea and Australia, from non‑originating materials 2
153ZME................ Goods produced in Korea, or in Korea and Australia, from non‑originating materials 2
153ZMF................ Packaging materials and containers..................................... 2
Subdivision E—Non‑qualifying operations 2
153ZMG............... Non‑qualifying operations.................................................. 2
Subdivision F—Other matters 2
153ZMH............... Consignment....................................................................... 2
153ZMI................. Outward processing zones on the Korean Peninsula.......... 2
Division 1K—Japanese originating goods 2
Subdivision A—Preliminary 2
153ZNA................ Simplified outline of this Division...................................... 2
153ZNB................ Interpretation....................................................................... 2
Subdivision B—Goods wholly obtained in Japan 2
153ZNC................ Goods wholly obtained in Japan......................................... 2
Subdivision C—Goods produced in Japan from originating materials 2
153ZND................ Goods produced in Japan from originating materials.......... 2
Subdivision D—Goods produced in Japan, or in Japan and Australia, from non‑originating materials 2
153ZNE................. Goods produced in Japan, or in Japan and Australia, from non‑originating materials 2
153ZNF................. Packaging materials and containers..................................... 2
153ZNG................ Non‑qualifying operations.................................................. 2
Subdivision E—Consignment 2
153ZNH................ Consignment....................................................................... 2
Division 1L—Chinese originating goods 2
Subdivision A—Preliminary 2
153ZOA................ Simplified outline of this Division...................................... 2
153ZOB................ Interpretation....................................................................... 2
Subdivision B—Goods wholly obtained or produced in the territory of China 2
153ZOC................ Goods wholly obtained or produced in the territory of China 2
Subdivision C—Goods produced in China, or in China and Australia, from originating materials 2
153ZOD................ Goods produced in China, or in China and Australia, from originating materials 2
Subdivision D—Goods produced in China, or in China and Australia, from non‑originating materials 2
153ZOE................. Goods produced in China, or in China and Australia, from non‑originating materials 2
153ZOF................. Packaging materials and containers..................................... 2
Subdivision E—Goods that are accessories, spare parts or tools 2
153ZOG................ Goods that are accessories, spare parts or tools.................. 2
Subdivision F—Non‑qualifying operations 2
153ZOH................ Non‑qualifying operations.................................................. 2
Subdivision G—Consignment 2
153ZOI.................. Consignment....................................................................... 2
Division 2—Valuation of imported goods 2
154........................ Interpretation....................................................................... 2
155........................ Interpretation—Buying commission................................... 2
156........................ Interpretation—Identical goods and similar goods.............. 2
157........................ Interpretation—Royalties.................................................... 2
158........................ Interpretation—Transportation costs................................... 2
159........................ Value of imported goods.................................................... 2
160........................ Inability to determine a value of imported goods by reason of insufficient or unreliable information 2
161........................ Transaction value................................................................ 2
161A..................... Identical goods value.......................................................... 2
161B...................... Similar goods value............................................................ 2
161C...................... Deductive (contemporary sales) value................................ 2
161D..................... Deductive (later sales) value............................................... 2
161E...................... Deductive (derived goods sales) value................................ 2
161F...................... Computed value.................................................................. 2
161G..................... Fall‑back value.................................................................... 2
161H..................... When transaction value unable to be determined................. 2
161J....................... Value of goods to be in Australian currency....................... 2
161K...................... Owner to be advised of value of goods.............................. 2
161L...................... Review of determinations and other decisions.................... 2
Division 3—Payment and recovery of deposits, refunds, unpaid duty etc. 2
162........................ Delivery of goods upon giving of security or undertaking for payment of duty, GST and luxury car tax............................................................................................ 2
162A..................... Delivery of goods on the giving of a general security or undertaking for payment of duty, GST and luxury car tax....................................................................................... 2
162AA.................. Applications to deal with goods imported temporarily without duty 2
162B...................... Pallets used in international transport.................................. 2
163........................ Refunds etc. of duty............................................................ 2
164B...................... Refunds of export duty....................................................... 2
165........................ Recovery of unpaid duty etc............................................... 2
165A..................... Refunds etc. may be applied against unpaid duty................ 2
166........................ No refund if duty altered..................................................... 2
Division 4—Disputes as to duty 2
167........................ Payments under protest....................................................... 2
Part IX—Drawbacks 2
168........................ Drawbacks of import duty.................................................. 2
Part X—The coasting trade 2
175........................ Goods not to be transferred between certain vessels........... 2
Part XA—Australian Trusted Trader Programme 2
Division 1—Preliminary 2
176........................ Establishment of the Australian Trusted Trader Programme 2
Division 2—Trusted trader agreement 2
Subdivision A—Entry into trusted trader agreement 2
176A..................... Trusted trader agreement may be entered into..................... 2
176B...................... Nomination process............................................................ 2
Subdivision C—General provisions relating to trusted trader agreements 2
178........................ Terms and conditions of trusted trader agreements............. 2
178A..................... Variation, suspension or termination of trusted trader agreements 2
Division 3—Register of Trusted Trader Agreements 2
178B...................... Register of Trusted Trader Agreements.............................. 2
Division 4—Rules 2
179........................ Rules................................................................................... 2
Part XI—Agents and customs brokers 2
Division 1—Preliminary 2
180........................ Interpretation....................................................................... 2
Division 2—Rights and liabilities of agents 2
181........................ Authorised agents............................................................... 2
182........................ Authority to be produced.................................................... 2
183........................ Agents personally liable...................................................... 2
183A..................... Principal liable for agents acting......................................... 2
Division 3—Licensing of customs brokers 2
183B...................... Interpretation....................................................................... 2
183C...................... Grant of licence................................................................... 2
183CA................... Application for licence........................................................ 2
183CB................... Reference of application to Committee................................ 2
183CC................... Requirements for grant of licence....................................... 2
183CD................... Eligibility to be nominee..................................................... 2
183CE................... Original endorsement on licence......................................... 2
183CF................... Variation of licences........................................................... 2
183CG................... Licence granted subject to conditions.................................. 2
183CGA................ Comptroller‑General of Customs may impose additional conditions to which a broker’s licence is subject............................................................................................ 2
183CGB................ Comptroller‑General of Customs may vary the conditions to which a broker’s licence is subject 2
183CGC................ Breach of conditions of a broker’s licence.......................... 2
183CH................... Duration of licence.............................................................. 2
183CJ.................... Renewal of licence.............................................................. 2
183CJA................. Licence charges................................................................... 2
183CK................... Security............................................................................... 2
183CM.................. Nominees............................................................................ 2
183CN................... Removal of nominee........................................................... 2
183CP................... Notice to nominate new nominee........................................ 2
Division 4—Suspension, revocation and non‑renewal of licences 2
183CQ................... Investigation of matters relating to a broker’s licence......... 2
183CR................... Interim suspension by Comptroller‑General of Customs.... 2
183CS................... Powers of Comptroller‑General of Customs...................... 2
183CT................... Effect of suspension........................................................... 2
183CU................... Service of notices................................................................ 2
Division 5—National Customs Brokers Licensing Advisory Committee 2
183D..................... National Customs Brokers Licensing Advisory Committee 2
183DA.................. Constitution of Committee.................................................. 2
183DB................... Remuneration and allowances............................................. 2
183DC................... Acting Chair....................................................................... 2
183DD.................. Deputy member.................................................................. 2
183E...................... Procedure of Committees.................................................... 2
183F...................... Evidence............................................................................. 2
183G..................... Proceedings in private......................................................... 2
183H..................... Determination of questions before a Committee................. 2
183J....................... Customs broker affected by investigations to be given notice 2
183K...................... Summoning of witnesses.................................................... 2
183L...................... Service of notices and summonses..................................... 2
183N..................... Committee may examine upon oath or affirmation.............. 2
183P...................... Offences by witness........................................................... 2
183Q..................... Statements by witness......................................................... 2
183R...................... Witness fees........................................................................ 2
183S...................... Representation by counsel etc............................................. 2
183T...................... Protection of members........................................................ 2
183U..................... Protection of barristers, witnesses etc................................. 2
An Act relating to the Customs
Part I—Introductory
1 Short title
This Act may be cited as the Customs Act 1901.
2 Commencement
This Act shall commence on a day to be fixed by Proclamation.
4 Definitions
(1) In this Act except where otherwise clearly intended:
Adjacent area means an adjacent area in respect of a State, of the Northern Territory or of the Territory of the Ashmore and Cartier Islands, as determined in accordance with section 5 of the Sea Installations Act.
Aircraft includes aeroplanes, seaplanes, airships, balloons or any other means of aerial locomotion.
aircraft identification powers has the same meaning as in the Maritime Powers Act 2013.
Airport means an airport appointed under section 15.
Airport owner includes the occupier of an airport.
Airport shop goods means:
(a) goods declared by the regulations to be airport shop goods for the purposes of section 96B; or
(b) goods included in a class of goods declared by the regulations to be a class of airport shop goods for the purposes of that section.
Answer questions means that the person on whom the obligation of answering questions is cast shall to the best of his or her knowledge, information, and belief truly answer all questions on the subject mentioned that an officer of Customs shall ask.
approved form means a form approved under section 4A.
approved statement means a statement approved under section 4A.
arrival means:
(a) in relation to a ship—the securing of the ship in a port, or
(b) in relation to an aircraft—the aircraft coming to a stop after landing.
assessed GST has the meaning given by the GST Act.
assessed luxury car tax has the meaning given by the Luxury Car Tax Act.
assessed wine tax has the meaning given by the Wine Tax Act.
Australia does not include the external Territories.
Australian aircraft means an aircraft that:
(a) is an Australian aircraft as defined in the Civil Aviation Act 1988; or
(b) is not registered under the law of a foreign country and is either wholly owned by, or solely operated by:
(i) one or more residents of Australia; or
(ii) one or more Australian nationals; or
(iii) one or more residents of Australia and one or more Australian nationals.
For the purposes of this definition, Australian national and resident of Australia have the same meanings as in the Shipping Registration Act 1981.
Australian Border Force Commissioner has the same meaning as in the Australian Border Force Act 2015.
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 provision of this Act, means an officer of Customs authorised under subsection (1AA) to exercise the powers or perform the functions of an authorised officer under that provision.
Note: See also subsection (1A).
authorising officer has the same meaning as in the Maritime Powers Act 2013.
Authority to deal means:
(a) in relation to goods the subject of an export declaration—an authority of the kind mentioned in paragraph 114C(1)(a); or
(b) in relation to goods the subject of an import declaration—an authority of the kind referred to in subsection 71C(4); or
(d) in relation to goods the subject of a warehouse declaration—an authority of the kind referred to in subsection 71DJ(4); or
(e) in relation to goods that are Subdivision AA goods within the meaning of section 71AAAA or that are specified low value goods within the meaning of section 71AAAD—an authority under section 71.
Beer means any liquor on which, under the name of beer, any duty of Customs imposed by the Parliament is payable.
Blending means a mixing together of 2 or more substances in order to obtain a commercial product.
border controlled drug has the same meaning as in Part 9.1 of the Criminal Code.
border controlled plant has the same meaning as in Part 9.1 of the Criminal Code.
border controlled precursor has the same meaning as in Part 9.1 of the Criminal Code.
Brought into physical contact has the same meaning as in the Sea Installations Act.
by authority means by the authority of the officer of Customs doing duty in the matter in relation to which the expression is used.
cargo report means a report under section 64AB that is made in respect of the cargo to be unloaded from, or kept on board, a ship at a port or an aircraft at an airport.
cargo reporter, in relation to a ship or aircraft and in relation to a particular voyage or flight, means:
(a) the operator or charterer of the ship or aircraft; or
(b) a slot charterer in respect of the ship; or
(c) a freight forwarder in respect of the ship or aircraft;
for the voyage or flight.
Carriage includes vehicles and conveyances of all kinds.
Carry, for the purposes of Division 1B of Part XII, has the meaning given by subsection (19).
child: without limiting who is a child of a person for the purposes of this Act, each of the following is the child of a person:
(a) an adopted child or exnuptial child of the person;
(b) someone who is a child of the person within the meaning of the Family Law Act 1975.
Charter of the United Nations means the Charter of the United Nations, done at San Francisco on 26 June 1945 [1945] ATS 1.
Note: The text of the Charter of the United Nations is set out in Australian Treaty Series 1945 No. 1. In 2007, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
Coastal area means the area comprising the waters of:
(a) the territorial sea of Australia; and
(b) the sea on the landward side of the territorial sea of Australia and not within the limits of a State or an internal Territory.
commercial document, in relation to goods, means a document or other record prepared in the ordinary course of business for the purposes of a commercial transaction involving the goods or the carriage of the goods, but does not include a record of any electronic transmission to or from the Department or a Collector:
(a) in respect of an import declaration, or warehouse declaration, relating to the goods or the withdrawal of such an import declaration or warehouse declaration; or
(b) in respect of an export entry, submanifest, or outward manifest, relating to the goods or in respect of the withdrawal of such an entry, submanifest or manifest.
Commissioner of Police means the Commissioner of Police referred to in section 6 of the Australian Federal Police Act 1979, and includes an acting Commissioner of Police.
Commonwealth aircraft means an aircraft that is in the service of the Commonwealth and displaying the prescribed ensign or prescribed insignia.
Commonwealth authority means an authority or body established for a purpose of the Commonwealth by or under a law of the Commonwealth (including an Ordinance of the Australian Capital Territory).
Commonwealth ship means a ship that is in the service of the Commonwealth and flying the prescribed ensign.
Comptroller‑General of Customs means the person who is the Comptroller‑General of Customs in accordance with subsection 11(3) or 14(2) of the Australian Border Force Act 2015.
Container means a container within the meaning of the Customs Convention on Containers, 1972 signed in Geneva on 2 December 1972, as affected by any amendment of the Convention that has come into force.
Coral Sea area has the same meaning as in section 7 of the Offshore Petroleum and Greenhouse Gas Storage Act 2006.
Country includes territory or other place, but does not include an Australian resources installation or an Australian sea installation.
Customs 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 Judge of the Local Court of the Northern Territory to whom an appropriate arrangement under subsection 11(2) applies.
documents include:
(a) any paper or other material on which there is writing; and
(b) any paper or other material on which there are marks, figures, symbols or perforations having a meaning for persons qualified to interpret them; and
(c) any paper or other material on which a photographic image or any other image is recorded; and
(d) any article or material from which sounds, images or writing is capable of being produced with or without the aid of a computer or of some other device.
Drawback includes bounty or allowance.
Dutiable goods includes all goods in respect of which any duty of Customs is payable.
Duty means duty of Customs.
electronic, in relation to a communication, means the transmission of the communication by computer.
Environment related activity has the same meaning as in the Sea Installations Act.
excisable goods has the same meaning as in the Excise Act 1901.
excise‑equivalent goods means goods prescribed by the regulations for the purposes of this definition.
export declaration means an export declaration communicated to the Department by document or electronically as mentioned in section 114.
export entry means an entry of goods for export made as mentioned in section 113AA.
Export entry advice means a communication, in respect of an export entry, that is made in the manner, and has the form, specified in regulations made for the purpose of subsection 114C(1).
export entry advice means an export entry advice given under subsection 114C(1).
External place means:
(a) a Territory other than an internal Territory; or
(b) a foreign country.
External search, in relation to a person, means a search of the body of, and of anything worn by, the person:
(a) to determine whether the person is carrying any prohibited goods; and
(b) to recover any such goods;
but does not include an internal examination of the person’s body.
Finance Minister means the Minister administering the Public Governance, Performance and Accountability Act 2013.
foreign aircraft means an aircraft that is not an Australian aircraft.
foreign ship means a ship that is not an Australian ship.
frisk search means:
(a) a search of a person conducted by quickly running the hands over the person’s outer garments; and
(b) an examination of anything worn or carried by the person that is conveniently and voluntarily removed by the person.
fuel means goods of a kind that fall within a classification in subheading 2707, 2709 or 2710 of Schedule 3 to the Customs Tariff.
gaseous fuel means compressed natural gas, liquefied natural gas or liquefied petroleum gas.
Gazette notice means a notice signed by the Minister and published in the Gazette.
goods means movable personal property of any kind and, without limiting the generality of the expression, includes documents, vessels and aircraft.
Goods under drawback includes all goods in respect of which any claim for drawback has been made.
GST has the meaning given by section 195‑1 of the GST Act.
GST Act means the A New Tax System (Goods and Services Tax) Act 1999.
identity card means an identity card issued under section 4C for the purposes of the provision in which the expression is used.
import declaration means an import declaration communicated to the Department by document or electronically as mentioned in section 71A.
import declaration advice means an import declaration advice given under subsection 71C(1).
import declaration processing charge means import declaration processing charge payable as set out in section 71B.
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) the Secretary of the Department; or
(b) the Australian Border Force Commissioner (including in his or her capacity as the Comptroller‑General of Customs); or
(c) an APS employee in the Department; or
(d) a person authorised under subsection (1B) to exercise all the powers and perform all the functions of an officer of Customs; or
(e) a person who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified under subsection (1C), even if the office or position does not come into existence until after it is so specified; or
(f) in relation to a provision of a Customs Act:
(i) a person authorised under subsection (1D) to exercise the powers or perform the functions of an officer of Customs for the purposes of that provision; or
(ii) a person who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified under subsection (1E) in relation to that provision, even if the office or position does not come into existence until after it is so specified.
operator of a ship or aircraft for a particular voyage or flight means:
(a) the shipping line or airline responsible for the operation of the ship or aircraft for the voyage or flight; or
(b) if there is no such shipping line or airline, or no such shipping line or airline that is represented by a person in Australia—the master of the ship or the pilot of the aircraft.
outturn report means a report under section 64ABAA.
Overseas resources installation means an off‑shore installation that:
(a) is in Australian waters; and
(b) has been brought into Australian waters from a place outside the outer limits of Australian waters;
but does not include an Australian resources installation.
Overseas sea installation means a sea installation that:
(a) is in an adjacent area or a coastal area; and
(b) has been brought into the adjacent area or coastal area, as the case may be, from a place outside the outer limits of Australian waters;
but does not include an Australian sea installation.
Owner in respect of goods includes any person (other than an officer of Customs) being or holding himself or herself out to be the owner, importer, exporter, consignee, agent, or person 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 customs control.
Protected object means an object in respect of which a notice under section 203T is in force.
Records offence means:
(a) an offence against subsection 240(1) or (4) of this Act;
(b) an offence against:
(i) section 6 of the Crimes Act 1914; or
(iii) section 237 of this Act;
being an offence that relates to an offence of the kind referred to in paragraph (a) of this definition; or
(ba) an ancillary offence (within the meaning of the Criminal Code) that relates to an offence of the kind referred to in paragraph (a) of this definition; or
(c) an offence against section 134.1, 134.2 or 135.1 of the Criminal Code, being an offence that relates to a tax liability.
Resources installation means:
(a) a resources industry fixed structure within the meaning of subsection (5); or
(b) a resources industry mobile unit within the meaning of subsection (6).
resources installation in the Joint Petroleum Development Area means a resources installation that is attached to the seabed in the Joint Petroleum Development Area.
restricted goods has the meaning given by section 233BABAE.
rules, in relation to Part XA, has the meaning given by section 179.
Sea installation has the same meaning as in the Sea Installations Act.
Sea Installations Act means the Sea Installations Act 1987.
section 234AA place means a place that is identified under section 234AA as a place of a kind referred to in that section.
self‑assessed clearance declaration means a declaration given to the Department under section 71 in the circumstances mentioned in section 71AAAF.
self‑assessed clearance declaration advice means a self‑assessed clearance declaration advice given under section 71AAAG.
Ship means any vessel used in navigation, other than air navigation, and includes:
(a) an off‑shore industry mobile unit; and
(b) a barge, lighter or any other floating vessel.
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.
trusted trader agreement means an agreement entered into under section 176A between the Comptroller‑General of Customs and an entity, and includes such an agreement as varied and in force from time to time.
UNCLOS means the United Nations Convention on the Law of the Sea.
Note: The text of the Convention is set out in Australian Treaty Series 1994 No. 31.
unmanufactured raw products means natural or primary products that have not been subjected to an industrial process, other than an ordinary process of primary production, and, without limiting the generality of the foregoing, includes:
(a) animals;
(b) bones, hides, skins and other parts of animals obtained by killing, including such hides and skins that have been sun‑dried;
(c) greasy wool;
(d) plants and parts of plants, including raw cotton, bark, fruit, nuts, grain, seeds in their natural state and unwrought logs;
(e) minerals in their natural state and ores; and
(f) crude petroleum.
Note: This term has a different meaning for the purposes of Division 1B of Part VIII: see section 153UA.
unmarked plastic explosive has the same meaning as in Subdivision B of Division 72 of the Criminal Code.
UN‑sanctioned goods means goods that are prescribed as UN‑sanctioned goods under subsection 233BABAA(1).
Visual examination application means an application made under section 71D or 71DK for permission to examine goods.
Warehouse means a place that a person or partnership is licensed under section 79 to use for warehousing goods.
warehouse declaration means a warehouse declaration communicated to the Department by document or electronically under section 71DH.
warehouse declaration advice means a warehouse declaration advice given under section 71DJ.
warehouse declaration processing charge means a warehouse declaration processing charge payable as set out in section 71DI.
Warehoused goods means:
(a) goods received into a warehouse in pursuance of an entry for warehousing or permission granted under section 71E; or
(b) goods blended or packaged in a warehouse in compliance with this Act.
warehoused goods declaration fee means a fee payable under section 71BA for the processing of an import declaration in respect of warehoused goods.
Wharf means a wharf appointed under section 15.
Wharf owner includes any owner or occupier of any wharf.
wine tax has the meaning given by section 33‑1 of the Wine Tax Act.
Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.
(1AA) The Comptroller‑General of Customs may, by writing, authorise an officer of Customs to exercise the powers or perform the functions of an authorised officer under a specified provision of this Act.
(1A) If:
(a) the Comptroller‑General of Customs gives an authorisation under subsection (1AA); and
(b) the authorisation is for officers of Customs from time to time holding, occupying or performing the duties of specified offices or positions to exercise the powers or perform the functions of an authorised officer under specified provisions of this Act;
then the authorisation extends to such an office or position that comes into existence after the authorisation is given.
(1B) For the purposes of paragraph (d) of the definition of officer of Customs in subsection (1), the Comptroller‑General of Customs may, by writing, authorise a person to exercise all the powers and perform all the functions of an officer of Customs.
(1C) For the purposes of paragraph (e) of the definition of officer of Customs in subsection (1), the Comptroller‑General of Customs may, by writing, specify an office or position (whether or not in or for the Commonwealth).
(1D) For the purposes of subparagraph (f)(i) of the definition of officer of Customs in subsection (1), the Comptroller‑General of Customs may, by writing, authorise a person to exercise the powers or perform the functions of an officer of Customs for the purposes of a specified provision of a Customs Act.
(1E) For the purposes of subparagraph (f)(ii) of the definition of officer of Customs in subsection (1), the Comptroller‑General of Customs may, by writing, specify an office or position (whether or not in or for the Commonwealth) in relation to a specified provision of a Customs Act.
(2) A reference in this Act to an officer of police or a police officer shall be read as a reference to a member of the Australian Federal Police or of the Police Force of a State or Territory.
(3) A reference in this Act or in any other Act to a Customs Tariff or Customs Tariff alteration proposed in the Parliament shall be read as a reference to a Customs Tariff or Customs Tariff alteration 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 Comptroller‑General of Customs.
(1A) In this Act, a reference to an approved statement is a reference to a statement that is approved, by instrument in writing, by the Comptroller‑General of Customs.
4B What is a Customs‑related law
In this Act:
Customs‑related law means:
(a) this Act; or
(b) the Excise Act 1901 and regulations made under that Act; or
(baa) section 72.13 of the Criminal Code; or
(ba) Division 307 of the Criminal Code; or
(c) any other Act, or any regulations made under any other Act, in so far as the Act or regulations relate to the importation or exportation of goods, where the importation or exportation is subject to compliance with any condition or restriction or is subject to any tax, duty, levy or charge (however described).
4C Identity cards
(1) The Comptroller‑General of Customs must cause an identity card to be issued to an officer who is an authorised officer for the purposes of Division 3A of Part VI or is a monitoring officer for the purposes of Subdivision J of Division 1 of Part XII or is a verification officer for the purposes of Subdivision JA of Division 1 of Part XII.
(2) An identity card:
(a) must be in a form approved by the Comptroller‑General of Customs; and
(b) must contain a recent photograph of the authorised officer, monitoring officer or verification officer.
(3) If a person to whom an identity card has been issued ceases to be an authorised officer, monitoring officer or verification officer for the purposes of the provisions of this Act in respect of which the card was issued, the person must return the card to the Comptroller‑General of Customs as soon as practicable.
Penalty: One penalty unit.
(4) An offence for a contravention of subsection (3) is an offence of strict liability.
(5) An authorised officer, monitoring officer or verification officer must carry his or her identity card at all times when exercising powers in respect of which the card was issued.
5 Penalties at foot of sections or subsections
The penalty, pecuniary or other, set out:
(a) at the foot of a section of this Act; or
(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 II—Administration
5A Attachment of overseas resources installations
(1) A person shall not cause an overseas resources installation to be attached to the Australian seabed.
Penalty: 500 penalty units.
(1A) Subsection (1) does not apply if the person has the permission of the Comptroller‑General of Customs given under subsection (2).
(2) The Comptroller‑General of Customs may, by notice in writing given to a person who has applied for permission to cause an overseas resources installation to be attached to the Australian seabed, give the person permission, subject to such conditions (if any) as are specified in the notice, to cause that installation to be so attached.
(3) A person who has been given permission under subsection (2) shall not refuse or fail to comply with any condition (including a condition imposed or varied under subsection (4)), to which that permission is subject.
Penalty: 100 penalty units.
(4) Where the Comptroller‑General of Customs has, under subsection (2), given a person permission to cause an overseas resources installation to be attached to the Australian seabed, the Comptroller‑General of Customs may, at any time before that installation is so attached, by notice in writing served on the person:
(a) revoke the permission;
(b) revoke or vary a condition to which the permission is subject; or
(c) impose new conditions to which the permission is to be subject.
(5) Without limiting the generality of subsection (2), conditions to which a permission given under that subsection may be subject include:
(a) conditions relating to biosecurity risks (within the meaning of the Biosecurity Act 2015); and
(b) conditions requiring the master of an installation to bring the installation to a place specified by the Comptroller‑General of Customs for examination for purposes relating to biosecurity risks (within the meaning of the Biosecurity Act 2015) before the installation is attached to the Australian seabed.
5B Installation of overseas sea installations
(1) A person shall not cause an overseas sea installation to be installed in an adjacent area or a coastal area.
Penalty: 500 penalty units.
(1A) Subsection (1) does not apply if the person has the permission of the Comptroller‑General of Customs given under subsection (2).
(2) The Comptroller‑General of Customs may, by notice in writing given to a person who has applied for permission to cause an overseas sea installation to be installed in an adjacent area or a coastal area, give the person permission, subject to such conditions (if any) as are specified in the notice, to cause that installation to be so installed.
(3) A person who has been given permission under subsection (2) shall not refuse or fail to comply with any condition (including a condition imposed or varied under subsection (4)) to which that permission is subject.
Penalty: 100 penalty units.
(4) Where the Comptroller‑General of Customs has, under subsection (2), given a person permission to cause an overseas sea installation to be installed in an adjacent area or a coastal area, the Comptroller‑General of Customs may, at any time before that installation is so installed, by notice in writing served on the person:
(a) revoke the permission;
(b) revoke or vary a condition to which the permission is subject; or
(c) impose new conditions to which the permission is to be subject.
(5) Without limiting the generality of subsection (2), conditions to which a permission given under that subsection in relation to a sea installation may be subject include:
(a) conditions relating to biosecurity risks (within the meaning of the Biosecurity Act 2015); and
(b) conditions requiring the owner of the installation, to bring the installation to a place specified by the Comptroller‑General of Customs for examination for purposes relating to biosecurity risks (within the meaning of the Biosecurity Act 2015) before the installation is installed in an adjacent area or a coastal area.
5C Certain installations to be part of Australia
(1) For the purposes of the Customs Acts:
(a) a resources installation that becomes attached to, or that is, at the commencement of this subsection, attached to, the Australian seabed; or
(b) a sea installation that becomes installed in, or that is, at the commencement of this subsection, installed in, an adjacent area or a coastal area;
shall, subject to subsections (2) and (3), be deemed to be part of Australia.
(2) A resources installation that is deemed to be part of Australia because of the operation of this section shall, for the purposes of the Customs Acts, cease to be part of Australia if:
(a) the installation is detached from the Australian seabed, or from another resources installation attached to the Australian seabed, for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits); or
(b) after having been detached from the Australian seabed otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits).
(3) A sea installation that is deemed to be part of Australia because of the operation of this section shall, for the purposes of the Customs Acts, cease to be part of Australia if:
(a) the installation is detached from its location for the purpose of being taken to a place that is not in an adjacent area or in a coastal area; or
(b) after having been detached from its location otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place that is not in an adjacent area or in a coastal area.
6 Act does not extend to external Territories
(1) Subject to subsection (2), this Act does not extend to the external Territories.
(2) Regulations may be made to extend the whole or a part of this Act (with or without modifications) to the Territory of Ashmore and Cartier Islands.
7 General administration of Act
The Comptroller‑General of Customs has the general administration of this Act.
8 Collectors, States and Northern Territory
(1) In this Act, a reference to the Collector, or to a Collector, is a reference to:
(a) the Comptroller‑General of Customs; or
(b) any officer doing duty in the matter in relation to which the expression is used.
(2) For the purposes of this Act, a State shall be taken to include:
(a) in the case of a State other than the State of Queensland—that part of Australian waters that is within the area described in Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006 that refers to that State; and
(b) in the case of the State of Queensland—that part of Australian waters that is within:
(i) the area described in that Schedule to that Act that refers to the State of Queensland; or
(ii) the Coral Sea area.
(3) For the purposes of this Act, the Northern Territory shall be taken to include that part of Australian waters that is within:
(a) the area described in Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006 that refers to the Northern Territory; or
(b) the area described in that Schedule to that Act that refers to the Territory of Ashmore and Cartier Islands.
8A Attachment of part of a State or Territory to adjoining State or Territory for administrative purposes
The Governor‑General may, by Proclamation, declare that, for the purposes of the administration of this Act, a part of a State or Territory specified in the Proclamation is attached to an adjoining State or Territory so specified, and a part of a State or Territory so specified shall, for the purposes of this Act, be deemed to be part of the adjoining State or Territory.
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 Judges of the Local Court of that Territory of the functions of a Magistrate under Subdivision C of Division 1B of Part XII; and
(c) for the performance by all or any of the persons who are medical practitioners employed by that Territory of the functions of a medical practitioner under Division 1B of Part XII.
13 Customs seal
(1) There is to be a seal, called the customs seal, the design of which must be determined by the Comptroller‑General of Customs.
(2) The design so determined shall include:
(a) the Coat of Arms of the Commonwealth, that is to say, the armorial ensigns and supporters granted to the Commonwealth by Royal Warrant dated 19 September 1912; and
(b) the words “Australia—Comptroller‑General of Customs”.
(3) The customs seal must be kept at such place, and in the custody of such person, as the Comptroller‑General of Customs directs.
(4) The customs seal must be used as directed by the Comptroller‑General of Customs.
(7) All courts (whether exercising federal jurisdiction or not) and all persons acting judicially shall take judicial notice of the impression of the customs seal on a document or a copy of a document and, in the absence of proof to the contrary, shall presume that impression was made by proper authority.
14 Flag
The ships and aircraft employed in the service of the Australian Border Force (within the meaning of the Australian Border Force Act 2015) shall be distinguished from other ships and aircraft by such flag or in such other manner as shall be prescribed.
15 Appointment of ports etc.
(1) The Comptroller‑General of Customs may, by notice published in the Gazette:
(a) appoint ports and fix the limits of those ports; and
(b) appoint airports and fix the limits of those airports.
(1A) In deciding whether to appoint a port under subsection (1), the Comptroller‑General of Customs may take into account:
(a) whether the port or any part of the port is a security regulated port (within the meaning of the Maritime Transport and Offshore Facilities Security Act 2003); and
(b) if so—whether the person designated under section 14 of the Maritime Transport and Offshore Facilities Security Act 2003 as the port operator has a maritime security plan (within the meaning of that Act).
(2) The Comptroller‑General of Customs may, by notice published in the Gazette:
(a) appoint wharves and fix the limits of those wharves; and
(b) appoint boarding stations for the boarding of ships and aircraft by officers.
(3) A notice under subsection (1) or (2) may provide that a port, airport, wharf or boarding station appointed by the notice is to be a port, airport, wharf or boarding station for limited purposes specified in the notice.
19 Accommodation on wharfs and at airports
Every wharf‑owner and airport owner shall provide to the satisfaction of the Collector suitable office accommodation on his or her wharf or at his or her airport for the exclusive use of the officer employed at the wharf or airport also such shed accommodation for the protection of goods as the Comptroller‑General of Customs may in writing declare to be requisite.
Penalty: 1 penalty unit.
20 Waterfront area control
(1) A person who is in a waterfront area must, at the request of an officer of Customs, produce appropriate identification for the officer’s inspection.
(2) If a person refuses or fails to produce appropriate identification to an officer of Customs on request, the officer may, if he or she has reason to believe that the person is a member of the crew of an international ship, request the person to return to the ship forthwith to obtain that identification.
(3) If a member of the crew of an international ship refuses or fails to produce appropriate identification to an officer of Customs, the master of the ship is taken, because of that refusal or failure, to have committed an offence against this Act.
Penalty: 10 penalty units.
(4) In any proceedings for an offence against subsection (3), it is a defence if the master of the ship establishes that he or she has taken all reasonable steps to ensure that crew members:
(a) have appropriate identification; and
(b) understand their obligation to carry their identification in a waterfront area and to produce it to officers of Customs when requested to do so.
(5) If:
(a) a person refuses or fails to produce appropriate identification to an officer of Customs on request; and
(b) the officer has no reason to believe that the person is a member of an international ship’s crew;
the officer may:
(c) if the person can otherwise establish his or her identity to the satisfaction of the officer and explain his or her presence in the waterfront area—issue the person with a temporary identification; or
(d) if the person is unable to establish his or her identity or to explain his or her presence in the waterfront area—request the person to leave the waterfront area forthwith.
(6) For the purposes of this section, a temporary identification issued under subsection (5) has effect, until that document expires, as if it were an appropriate identification.
(7) A person must not refuse or fail to comply with a request under subsection (2) or paragraph (5)(d).
Penalty: 5 penalty units.
(7A) Subsection (7) does not apply if the person has a reasonable excuse.
(8) In this section:
appropriate identification means:
(a) if a person is a member of the crew of an international ship:
(i) current passport; or
(ii) a document issued by the shipping company having control of the ship concerned setting out the full name 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.
28 Working days and hours etc.
(1) The regulations may prescribe the days (which may include Sundays or holidays) on which, and the hours on those days (which may be different hours on different days) between which, officers are to be available to perform a specified function in every State or Territory, in a specified State or Territory or otherwise than in a specified State or Territory.
(2) If, at the request of a person, a Collector arranges for an officer to be available to perform a function at a place outside the hours prescribed for that function, the person must pay to the Commonwealth an overtime fee.
(3) The overtime fee in relation to the officer is:
(a) $40 per hour or part hour during which the officer performs that function and engages in any related travel, or such other rate as is prescribed; and
(b) any prescribed travel expense (at the rate prescribed) associated with the officer performing that function at that place.
(4) If, at the request of a person, a Collector arranges for an officer to be available to perform a function:
(a) at a place that is not a place at which such a function is normally performed; and
(b) during the hours prescribed for that function;
the person must pay to the Commonwealth a location fee.
(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 III—Customs control examination and securities generally
30 Customs control of goods
(1) Goods shall be subject to customs control as follows:
(a) as to goods to which section 68 applies that are unshipped or that are a ship or aircraft not carried on board a ship or aircraft—from the time of their importation:
(ii) if the goods are not examinable food that has been entered for home consumption or warehousing and are not excise‑equivalent goods—until either they are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A or they are exported to a place outside Australia, whichever happens first; and
(iii) if the goods are examinable food that has been entered for home consumption—until a food control certificate is delivered to the person who has possession of the food; and
(iv) if the goods are examinable food that has been entered for warehousing and are not excise‑equivalent goods—until there is delivered to the person who has possession of the food an imported food inspection advice requiring its treatment, destruction or exportation or, if no such advice is delivered, until the goods are entered for home consumption or the food is exported to a place outside Australia, whichever happens first; and
(v) if the goods (the dual goods) are examinable food that has been entered for warehousing and are excise‑equivalent goods—until whichever of the events mentioned in subsection (1A) happens first; and
(vi) if the goods are excise‑equivalent goods and are not examinable food—until whichever of the events mentioned in subsection (1B) happens first;
(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 Comptroller‑General of Customs may, by notice published in the Gazette, declare an area adjacent to the Protected Zone to be an area in the vicinity of the Protected Zone for the purposes of this section.
(3) The Comptroller‑General of Customs may, by notice published in the Gazette, exempt, subject to such conditions (if any) as are 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 Comptroller‑General of Customs setting out such information as is prescribed, request the Comptroller‑General of Customs to grant an exemption under subsection (5) in relation to the voyage or flight, as the case may be.
(5) The Comptroller‑General of Customs may, in his or her discretion, after receiving an application under subsection (4) in relation to a proposed voyage by a ship or a proposed flight by an aircraft, by notice in writing given to the person who made the application, exempt, subject to such conditions (if any) as are specified in the 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 customs control while the ship or aircraft:
(a) is within the limits of any port or airport in Australia; or
(b) is at a place to which the ship or aircraft has been brought because of stress of weather or other reasonable cause as mentioned in subsection 58(1); or
(c) is at a place that is the subject of a permission under subsection 58(2).
33 Persons not to move goods subject to customs control
(1) If:
(a) a person intentionally moves, alters or interferes with goods that are subject to customs control; and
(b) the movement, alteration or interference is not authorised by or under this Act;
the person commits an offence punishable, on conviction, by a penalty not exceeding 500 penalty units.
(2) If:
(a) a person moves, alters or interferes with goods that are subject to customs control; and
(b) the movement, alteration or interference is not authorised by or under this Act;
the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
(3) If:
(a) an employee of a person moves, alters or interferes with goods that are subject to customs control; and
(b) in moving, altering or interfering with the goods the employee is acting on behalf of the person; and
(c) the movement, alteration or interference is not authorised by or under this Act;
the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
(4) It is a defence to a prosecution of a person for a contravention of subsection (3) if the person took reasonable precautions, and exercised due diligence, to prevent the employee who is alleged to have moved, altered or interfered with the goods from moving, altering or interfering with them.
(5) If:
(a) a person intentionally directs or permits another person to move, alter or interfere with goods that are subject to customs control; and
(b) the movement, alteration or interference is not authorised by or under this Act;
the person commits an offence punishable, on conviction, by a penalty not exceeding 500 penalty units.
(6) If:
(a) a person directs or permits another person to move, alter or interfere with goods that are subject to customs control; and
(b) the movement, alteration or interference is not authorised by or under this Act;
the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
(7) An offence against subsection (2), (3) or (6) is an offence of strict liability.
(8) In this section:
employee, of a body corporate, includes a person who is a director, a member, or a member of the board of management, of the body corporate.
goods does not include installations.
Note 1: For permission to move goods specified in a cargo report from one place under customs control to another place under customs control, see section 71E.
Note 2: For permission to move, alter or interfere with goods for export, see section 119AA.
Note 3: For permission to move, alter or interfere with goods that are no longer for export, see sections 119AB and 119AC.
33A Resources installations subject to customs control
(1) A person shall not use an Australian resources installation that is subject to customs control in, or in any operations or activities associated with, or incidental to, exploring or exploiting the Australian seabed.
Penalty: 500 penalty units.
(1A) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(1B) Subsection (1) does not apply if the person has permission in force under subsection (2).
(2) The Comptroller‑General of Customs may give permission in writing to a person specified in the permission, subject to such conditions (if any) as are specified in the permission, to engage in specified activities in relation to the use of an Australian resources installation that is subject to customs control.
(3) A person who has been given permission under subsection (2) shall not refuse or fail to comply with any condition (including a condition imposed or varied under subsection (4)) to which that permission is subject.
Penalty: 100 penalty units.
(4) Where the Comptroller‑General of Customs has, under subsection (2), given a person permission to engage in any activities in relation to an Australian resources installation, the Comptroller‑General of Customs may, while that installation remains subject to customs control, by notice in writing served on the person:
(a) suspend or revoke the permission;
(b) revoke or vary a condition to which the permission is subject; or
(c) impose new conditions to which the permission is to be subject.
33B Sea installations subject to customs control
(1) A person shall not use an Australian sea installation that is subject to customs control.
Penalty: 500 penalty units.
(1A) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(1B) Subsection (1) does not apply if the person has permission in force under subsection (2).
(2) The Comptroller‑General of Customs may give permission in writing to a person specified in the permission, subject to such conditions (if any) as are specified in the permission, to engage in specified activities in relation to the use of an Australian sea installation that is subject to customs control.
(3) A person who has been given permission under subsection (2) shall not refuse or fail to comply with any condition (including a condition imposed or varied under subsection (4)) to which that permission is subject.
Penalty: 100 penalty units.
(4) Where the Comptroller‑General of Customs has, under subsection (2), given a person permission to engage in any activities in relation to an Australian sea installation, the Comptroller‑General of Customs may, while that installation remains subject to customs control, by notice in writing served on the person:
(a) suspend or revoke the permission;
(b) revoke or vary a condition to which the permission is subject; or
(c) impose new conditions to which the permission is to be subject.
33C Obstructing or interfering with Commonwealth property in a Customs place
(1) A person commits an offence if:
(a) the person intentionally obstructs or interferes with the operation of a thing; and
(b) the thing belongs to the Commonwealth; and
(c) the thing is located in a Customs place.
Penalty: 60 penalty units.
(2) Absolute liability applies to paragraph (1)(b).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(3) In this section:
Customs place has the same meaning as in section 183UA.
34 No claim for compensation for loss
The Commonwealth shall not be liable for any loss or damage occasioned to any goods subject to customs control except by the neglect or wilful act of some officer.
35 Goods imported by post
Goods imported by post shall be subject to customs control equally with goods otherwise imported.
35A Amount payable for failure to keep dutiable goods safely etc.
(1) Where a person who has, or has been entrusted with, the possession, custody or control of dutiable goods which are subject to customs control:
(a) fails to keep those goods safely; or
(b) when so requested by a Collector, does not account for those goods to the satisfaction of a Collector in accordance with section 37;
that person shall, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty of Customs which would have been payable on those goods if they had been entered for home consumption on the day on which the demand was made.
(1A) Where:
(a) dutiable goods subject to customs control are, in accordance with authority to deal or by authority of a permission given under section 71E, taken from a place for removal to another place;
(b) the goods are not, or part of the goods is not, delivered to that other place; and
(c) when so requested by a Collector, the person who made the entry or to whom the permission was given, as the case may be, does not account for the goods, or for that part of the goods, as the case may be, to the satisfaction of a Collector in accordance with section 37;
the person shall, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty of Customs which would have been payable on the goods, or on that part of the goods, as the case may be, if they had been entered for home consumption on the day on which the demand was made.
(1B) Where:
(a) dutiable goods subject to customs control are, by authority of a permission given under section 71E, removed to a place other than a warehouse; and
(b) the person to whom the permission was given fails to keep those goods safely or, when so requested by a Collector, does not account for the goods to the satisfaction of a Collector in accordance with section 37;
the person shall, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty of Customs which would have been payable on those goods if they had been entered for home consumption on the day on which the demand was made.
(2) An amount payable under subsection (1), (1A) or (1B) shall be a debt due to the Commonwealth and may be sued for and recovered in a court of competent jurisdiction by proceedings in the name of the Collector.
(3) In proceedings under the last preceding subsection, a statement or averment in the complaint, claim or declaration of the Collector is evidence of the matter or matters so stated or averred.
(4) This section does not affect the liability of a person arising under or by virtue of:
(a) any other provision of this Act; or
(b) a security given under this Act.
36 Offences for failure to keep goods safely or failure to account for goods
Offences for failure to keep goods safely
(1) A person commits an offence if:
(a) goods are subject to customs control; and
(b) the person has, or has been entrusted with, the possession, custody or control of the goods; and
(c) the person fails to keep the goods safely.
Penalty: 500 penalty units.
(2) A person commits an offence if:
(a) goods are subject to customs control; and
(b) the person has, or has been entrusted with, the possession, custody or control of the goods; and
(c) the person fails to keep the goods safely.
Penalty: 60 penalty units.
(3) An offence against subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Offences for failure to account for goods
(4) A person commits an offence if:
(a) goods are subject to customs control; and
(b) the person has, or has been entrusted with, the possession, custody or control of the goods; and
(c) the person, when so requested by a Collector, does not account for the goods to the satisfaction of a Collector in accordance with section 37.
Penalty: 500 penalty units.
(5) A person commits an offence if:
(a) goods are subject to customs control; and
(b) the person has an authority to deal with the goods, or is given a permission under section 71E in relation to the goods; and
(c) the goods are taken, in accordance with the authority to deal or by authority of the permission under section 71E, from a place for removal to another place; and
(d) the goods are not, or part of the goods is not, delivered to that other place; and
(e) the person, when so requested by a Collector, does not account for the goods or for that part of the goods (as the case may be) to the satisfaction of a Collector in accordance with section 37.
Penalty: 500 penalty units.
(6) A person commits an offence if:
(a) goods are subject to customs control; and
(b) the person has, or has been entrusted with, the possession, custody or control of the goods; and
(c) the person, when so requested by a Collector, does not account for the goods to the satisfaction of a Collector in accordance with section 37.
Penalty: 60 penalty units.
(7) A person commits an offence if:
(a) goods are subject to customs control; and
(b) the person has an authority to deal with the goods, or is given a permission under section 71E in relation to the goods; and
(c) the goods are taken, in accordance with the authority to deal or by authority of the permission under section 71E, from a place for removal to another place; and
(d) the goods are not, or part of the goods is not, delivered to that other place; and
(e) the person, when so requested by a Collector, does not account for the goods or for that part of the goods (as the case may be) to the satisfaction of a Collector in accordance with section 37.
Penalty: 60 penalty units.
(8) An offence against subsection (6) or (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Removal of goods by authority of section 71E permission
(9) Without limiting subsection (1), (2), (4) or (6), if goods are removed to a place other than a warehouse by authority of a permission given to a person under section 71E, the person is taken to have, or to have been entrusted with, the possession, custody or control of the goods for the purposes of paragraph (1)(b), (2)(b), (4)(b) or (6)(b).
Other liabilities not affected
(10) This section does not affect the liability of a person arising under or by virtue of:
(a) any other provision of this Act; or
(b) a security given under this Act.
37 Accounting for goods
A person accounts for goods or a part of goods to the satisfaction of a Collector in accordance with this section if, and only if:
(a) the Collector sights the goods; or
(b) if the Collector is unable to sight the goods—the person satisfies the Collector that the goods have been dealt with in accordance with this Act.
42 Right to require security
(1) The Commonwealth shall have the right to require and take securities for compliance with this Act, for compliance with conditions or requirements to which the importation or exportation of goods is subject and generally for the protection of the revenue, and pending the giving of the required security in relation to any goods subject to customs control, an officer of Customs may refuse to deliver the goods or to give any authority to deal with the goods.
(1A) The right of the Commonwealth under subsection (1) to require and take a security includes the right to require and take securities for payment of any penalty that a person may become liable to pay to the Commonwealth under the Customs Undertakings (Penalties) Act 1981.
(1B) The right of the Commonwealth under subsection (1) to require and take a security includes the right to require and take securities in respect of any interim duty that may be payable on goods under the Customs Tariff (Anti‑Dumping) Act 1975 but no such security shall be required or taken under this Act:
(a) on an application under section 269TB of this Act in respect of the goods to which the application relates before the time at which the Commissioner (within the meaning of Part XVB) has made a preliminary affirmative determination, within the meaning of Part XVB, in respect of those goods; or
(b) on like goods imported into Australia before that time.
(1C) If:
(a) an undertaking is given and accepted under subsection 269TG(4) or 269TJ(3) in respect of goods; and
(b) the undertaking is subsequently breached;
the Commonwealth may require and take securities in respect of any interim duty that may be payable under the Customs Tariff (Anti‑Dumping) Act 1975 on the goods or on like goods imported into Australia.
(1D) The right of the Commonwealth under subsection (1) to require and take a security includes the right to require and take a security in respect of any interim duty that may be payable under the Customs Tariff (Anti‑Dumping) Act 1975 on goods the subject of an application under subsection 269ZE(1) of this Act.
(2) The right of the Commonwealth under subsection (1) to require and take securities includes the right to require and take a security for a purpose or purposes for which security may be taken under that subsection and for a purpose or purposes for which security may be taken under section 16 of the Excise Act 1901‑1957 and the succeeding provisions of this Part apply to and in relation to such a security in the same manner as they apply to and in relation to any other security required and taken under subsection (1).
(3) The rights of the Commonwealth under this section may be exercised by a Collector on behalf of the Commonwealth.
43 Form of security
A security shall be given in a manner and form approved by a Collector and may, subject to that approval, be by bond, guarantee, cash deposit or any other method, or by two or more different methods.
44 General securities may be given
When security is required for any particular purpose security may by the authority of the Comptroller‑General of Customs be accepted to cover all transactions for such time and for such amounts as the Comptroller‑General of Customs may approve.
45 Cancellation of securities
(1) All securities may after the expiration of 3 years from the date thereof or from the time specified for the performance of the conditions thereof be cancelled by the Comptroller‑General of Customs.
(2) A security taken in respect of any interim duty that may become payable on goods under section 8, 9, 10 or 11 of the Customs Tariff (Anti‑Dumping) Act 1975, being a security taken before the publication under Part XVB of this Act of a notice declaring that section to apply to those goods, shall be cancelled before the expiration of the prescribed period after the date the security is taken.
(3) In subsection (2), prescribed period means:
(a) in relation to a security in respect of any interim duty that may be payable on goods under section 8 or 9 of the Customs Tariff (Anti‑Dumping) Act 1975—a period described in subsection (3A) of this section; or
(b) in any other case—a period of 4 months.
(3A) For the purposes of paragraph (3)(a), the period is:
(a) unless paragraph (b) of this subsection applies:
(i) a period of 4 months; or
(ii) if an exporter of goods of the kind referred to in paragraph (3)(a) requests a longer period—a period (not exceeding 6 months) that the Commissioner (within the meaning of Part&nbs