Customs Act 1901

No. 6, 1901

Compilation No. 160

Compilation date:                              11 February 2020

Includes amendments up to:            Act No. 108, 2019

Registered:                                         19 February 2020

This compilation is in 4 volumes

Volume 1:       sections 1–183U

Volume 2:       sections 183UA–269SK

Volume 3:       sections 269SM–279

                        Schedule

Volume 4:       Endnotes

Each volume has its own contents

 

About this compilation

This compilation

This is a compilation of the Customs Act 1901 that shows the text of the law as amended and in force on 11 February 2020 (the compilation date).

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

Uncommenced amendments

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

Application, saving and transitional provisions for provisions and amendments

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

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

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

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  

Contents

Part I—Introductory                                                                                                            1

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

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

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

4AAA................... Members of family........................................................... 30

4AA...................... Act not to apply so as to exceed Commonwealth power... 30

4AB....................... Compensation for acquisition of property......................... 31

4A......................... Approved forms and approved statements........................ 32

4B.......................... What is a Customs‑related law.......................................... 32

4C.......................... Identity cards.................................................................... 33

5............................ Penalties at foot of sections or subsections....................... 33

5AA...................... Application of the Criminal Code..................................... 34

Part II—Administration                                                                                                   35

5A......................... Attachment of overseas resources installations................. 35

5B.......................... Installation of overseas sea installations............................ 36

5C.......................... Certain installations to be part of Australia....................... 37

6............................ Act does not extend to external Territories........................ 38

7............................ General administration of Act........................................... 38

8............................ Collectors, States and Northern Territory......................... 39

8A......................... Attachment of part of a State or Territory to adjoining State or Territory for administrative purposes     39

9............................ Delegation......................................................................... 40

11.......................... Arrangements with States and the Northern Territory...... 40

13.......................... Customs seal..................................................................... 41

14.......................... Flag................................................................................... 42

15.......................... Appointment of ports etc.................................................. 42

19.......................... Accommodation on wharfs and at airports....................... 43

20.......................... Waterfront area control..................................................... 43

25.......................... Persons before whom declarations may be made.............. 46

26.......................... Declaration by youths....................................................... 46

28.......................... Working days and hours etc............................................. 46

Part III—Customs control examination and securities generally           48

30.......................... Customs control of goods................................................. 48

30A....................... Exemptions under Torres Strait Treaty............................. 51

31.......................... Goods on ships and aircraft subject to customs control.... 55

33.......................... Persons not to move goods subject to customs control..... 55

33A....................... Resources installations subject to customs control............ 57

33B........................ Sea installations subject to customs control...................... 58

33C........................ Obstructing or interfering with Commonwealth property in a Customs place          59

34.......................... No claim for compensation for loss.................................. 59

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

35A....................... Amount payable for failure to keep dutiable goods safely etc. 60

36.......................... Offences for failure to keep goods safely or failure to account for goods                61

37.......................... Accounting for goods....................................................... 64

42.......................... Right to require security.................................................... 64

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

44.......................... General securities may be given........................................ 66

45.......................... Cancellation of securities.................................................. 66

46.......................... New securities.................................................................. 67

47.......................... Form of security............................................................... 67

48.......................... Effect of security............................................................... 68

Part IV—The importation of goods                                                                          69

Division 1A—Preliminary                                                                                        69

49.......................... Importation....................................................................... 69

49A....................... Ships and aircraft deemed to be imported......................... 69

49B........................ Installations and goods deemed to be imported................. 71

49C........................ Obligations under this Part may be satisfied in accordance with a trusted trader agreement     72

Division 1—Prohibited imports                                                                             73

50.......................... Prohibition of the importation of goods............................ 73

51.......................... Prohibited imports............................................................ 75

51A....................... Certain controlled substances taken to be prohibited imports 76

52.......................... Invalidation of licence, permission etc. for false or misleading information             76

Division 2—The boarding of ships and aircraft                                           77

58.......................... Ships and aircraft to enter ports or airports....................... 77

58A....................... Direct journeys between installations and external places prohibited       78

58B........................ Direct journeys between certain resources installations and external places prohibited            81

60.......................... Boarding stations.............................................................. 83

61.......................... Facility for boarding......................................................... 84

61A....................... Owner or operator of port etc. to facilitate boarding......... 85

62.......................... Ships to come quickly to place of unlading....................... 85

63.......................... Ship or aircraft not to be moved without authority............ 86

Division 3—The report of the cargo                                                                  87

Subdivision A—General reporting requirements                                            87

63A....................... Definitions........................................................................ 87

64.......................... Impending arrival report................................................... 90

64AA.................... Arrival report.................................................................... 92

64AAA................. Report of stores and prohibited goods.............................. 94

64AAB.................. Notifying Department of particulars of cargo reporters.... 96

64AAC.................. Report to Department of persons engaged to unload cargo 97

64AB..................... Cargo reports.................................................................... 98

64ABAA............... Outturn reports............................................................... 102

64ABAB............... When outturn report is to be communicated to Department 103

64ABAC............... Explanation of shortlanded or surplus cargo................... 105

64ACA.................. Passenger reports............................................................ 106

64ACB.................. Crew reports................................................................... 109

64ACC.................. Information does not have to be reported if it has already been reported under the Migration Act 1958  111

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

64ACE.................. Communication of reports.............................................. 112

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

64ADA................. Disclosure of cargo reports to port authorities................ 113

64AE..................... Obligation to answer questions and produce documents 113

64AF..................... Obligation to provide access to passenger information... 114

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

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

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

67.......................... Interference with derelict goods...................................... 119

Subdivision C—The registration, rights and obligations of special reporters               119

67EA..................... Special reporters............................................................. 119

67EB..................... Requirements for registration as a special reporter.......... 119

67EC..................... The making of an application.......................................... 122

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

67EE...................... Basic conditions attaching to registration as a special reporter 125

67EF...................... Storage and record maintenance conditions.................... 126

67EG..................... Special mail‑order house condition................................. 127

67EH..................... Further conditions may be imposed by regulations......... 127

67EI....................... Breach of conditions of registration................................ 127

67EJ...................... Duration of registration................................................... 128

67EK..................... Renewal of registration................................................... 128

67EL...................... Comptroller‑General of Customs to allocate a special identifying code for each special reporter             131

67EM.................... Cancellation of registration as special reporter................ 131

Subdivision E—Registering re‑mail reporters                                               133

67F........................ Applying to be a re‑mail reporter.................................... 133

67G....................... Registering re‑mail reporters........................................... 133

67H....................... Fit and proper person test............................................... 134

67I......................... Obligation of re‑mail reporters to notify Comptroller‑General of Customs of certain matters  137

67J......................... Varying etc. conditions of registration............................ 137

67K........................ Cancelling the registration of a re‑mail reporter.............. 137

Division 4—The entry, unshipment, landing, and examination of goods              139

Subdivision A—Preliminary                                                                               139

68.......................... Entry of imported goods................................................. 139

68A....................... Goods imported for transhipment................................... 141

69.......................... Like customable goods and excise‑equivalent goods...... 141

70.......................... Special clearance goods.................................................. 145

71.......................... Information and grant of authority to deal with goods not required to be entered    147

Subdivision AA—Information and grant of authority to deal with Subdivision AA goods         148

71AAAA.............. Meaning of Subdivision AA goods.................................. 148

71AAAB............... Report and grant of authority to deal with Subdivision AA goods          148

71AAAC............... Suspension of authority to deal with Subdivision AA goods  149

Subdivision AB—Information and grant of authority to deal with specified low value goods  150

71AAAD.............. Meaning of specified low value goods............................ 150

71AAAE............... Regulations..................................................................... 150

71AAAF............... Making a self‑assessed clearance declaration.................. 151

71AAAG.............. Collector’s response if a self‑assessed clearance declaration is communicated separately from a cargo report........................................................................................ 151

71AAAH.............. Collector’s response if a self‑assessed clearance declaration is communicated together with a cargo report........................................................................................ 152

71AAAI................ Authority to deal with goods covered by a self‑assessed clearance declaration        152

71AAAJ................ Contents of authority to deal with specified low value goods  153

71AAAK............... No authority to deal with specified low value goods while subject to a direction to hold or further examine........................................................................................ 153

71AAAL............... No authority to deal with specified low value goods unless duty etc. paid               154

71AAAM.............. Suspension of authority to deal with specified low value goods              155

71AAAN.............. Cancellation of authority to deal with specified low value goods             156

71AAAO.............. Officer may seek further information in relation to self‑assessed clearance declaration           157

71AAAP............... Withdrawal of self‑assessed clearance declarations........ 159

71AAAQ.............. Further self‑assessed clearance declaration not to be given while there is an existing self‑assessed clearance declaration....................................................................... 160

71AAAR............... Effect of withdrawal of a self‑assessed clearance declaration.. 160

71AAAS............... Annotation of self‑assessed clearance declaration by Collector for certain purposes not to constitute withdrawal...................................................................... 161

71AAAT............... Manner and effect of communicating self‑assessed clearance declarations to Department       161

Subdivision B—Import declarations                                                                 162

71A....................... Making an import declaration......................................... 162

71B........................ Liability for import declaration processing charge.......... 164

71BA..................... Warehoused goods declaration fee.................................. 165

71C........................ Authority to deal with goods in respect of which an import declaration has been made           166

71D....................... Visual examination in presence of officer....................... 170

71DA.................... An officer may seek additional information.................... 171

Subdivision D—Warehouse declarations                                                         173

71DG.................... Subdivision does not apply to tobacco products............. 173

71DH.................... Making a warehouse declaration..................................... 173

71DI...................... Liability for warehouse declaration processing charge.... 174

71DJ...................... Authority to deal with goods in respect of which a warehouse declaration has been made      175

71DK..................... Visual examination in presence of officer....................... 178

71DL..................... An officer may seek additional information.................... 179

Subdivision E—General                                                                                       181

71E........................ Application for movement permission............................ 181

71F........................ Withdrawal of import entries.......................................... 184

71G....................... Goods not to be entered while an entry is outstanding.... 185

71H....................... Effect of withdrawal....................................................... 186

71J......................... Annotation of import entry by Collector for certain purposes not to constitute withdrawal     186

71K........................ Manner of communicating with Department by document 186

71L........................ Manner and effect of communicating with Department electronically      187

71M....................... Requirements for communicating to Department electronically                187

72.......................... Failure to make entries.................................................... 188

73.......................... Breaking bulk................................................................. 189

74.......................... Officer may give directions as to storage or movement of certain goods 190

76.......................... Goods landed at ship’s risk etc....................................... 191

77.......................... Repacking on wharf........................................................ 191

77AA.................... Disclosure of information to cargo reporter or owner of goods               191

Division 5—Detention of goods in the public interest                              193

77EA..................... Minister may order goods to be detained........................ 193

77EB..................... Notice to person whose goods are detained.................... 193

77EC..................... Detention of goods by Collector..................................... 194

77ED..................... Minister may authorise delivery of detained goods into home consumption            194

77EE...................... Minister may authorise export of detained goods........... 194

77EF...................... When goods have been detained for 12 months.............. 195

Part IVA—Depots                                                                                                             197

77F........................ Interpretation................................................................... 197

77G....................... Depot licences................................................................. 198

77H....................... Application for a depot licence........................................ 199

77J......................... Comptroller‑General of Customs may require applicant to supply further information            199

77K........................ Requirements for grant of depot licence.......................... 200

77L........................ Granting of a depot licence............................................. 202

77LA..................... Variation of places covered by depot licence.................. 203

77N....................... Conditions of a depot licence—general........................... 204

77P........................ Conditions of a depot licence—imported goods............. 207

77Q....................... Comptroller‑General of Customs may impose additional conditions to which a depot licence is subject 208

77R........................ Breach of conditions of depot licence............................. 209

77S........................ Duration of depot licences.............................................. 209

77T........................ Renewal of depot licences............................................... 210

77U....................... Licence charges............................................................... 211

77V....................... Notice of intended cancellation etc. of a depot licence..... 211

77VA.................... Depot must not be used if depot licence is suspended etc. 214

77VB..................... Revocation of suspension of depot licences.................... 216

77VC..................... Cancellation of depot licences......................................... 216

77W....................... Refund of depot licence charge on cancellation of a depot licence            217

77X....................... Collector’s powers in relation to a place that is no longer a depot            218

77Y....................... Collector may give directions in relation to goods subject to customs control          219

77Z........................ Licences cannot be transferred........................................ 220

77ZA..................... Service of notice............................................................. 221

Part V—Warehouses                                                                                                       222

78.......................... Interpretation................................................................... 222

79.......................... Warehouse licences......................................................... 223

80.......................... Applications for warehouse licences............................... 223

80A....................... Comptroller‑General of Customs may require applicant to supply further information            224

81.......................... Requirements for grant of warehouse licence................. 224

81A....................... Grant of a warehouse licence.......................................... 226

81B........................ Variation of the place covered by a warehouse licence... 227

82.......................... Conditions of warehouse licences................................... 229

82A....................... Comptroller‑General of Customs may impose additional conditions to which a warehouse licence is subject........................................................................................ 231

82B........................ Comptroller‑General of Customs may vary the conditions to which a warehouse licence is subject        231

82C........................ Breach of conditions of a warehouse licence.................. 232

83.......................... Duration of warehouse licence........................................ 232

84.......................... Renewal of warehouse licence........................................ 234

85.......................... Licence charges............................................................... 235

85A....................... Payment of warehouse licence charge............................. 235

86.......................... Suspension of warehouse licences.................................. 236

87.......................... Cancellation of warehouse licences................................. 241

87A....................... Refund of warehouse licence charge............................... 243

88.......................... Service of notices............................................................ 244

89.......................... Death of licence holder................................................... 244

90.......................... Obligations of holders of warehouse licences................. 244

91.......................... Access to warehouses..................................................... 245

92.......................... Repacking in warehouse................................................. 245

93.......................... Regauging etc. of goods................................................. 245

94.......................... Goods not worth duty may be destroyed........................ 246

95.......................... Revaluation..................................................................... 246

96.......................... Arrears of warehouse charges........................................ 246

96A....................... Outwards duty free shops............................................... 247

96B........................ Inwards duty free shops................................................. 251

97.......................... Goods for public exhibition............................................ 254

98.......................... Goods blended or packaged in warehouse...................... 254

99.......................... Entry of warehoused goods............................................ 255

100........................ Entry of goods without warehousing with permission of Collector         256

101........................ Delivery of warehousing authority................................. 257

102........................ Holder of licence to inform Collector of certain matters.. 257

102A..................... Notices to Department by holder of warehouse licence.. 258

Part VAAA—Cargo terminals                                                                                  259

Division 1—Preliminary                                                                                          259

102B...................... Definitions...................................................................... 259

102BA................... Meaning of fit and proper person.................................. 260

Division 2—Obligations of cargo terminal operators                             262

102C...................... Notifying Department of cargo terminal......................... 262

102CA................... Physical security of cargo terminal and goods................ 262

102CB................... Movement of signs at or near cargo terminal.................. 263

102CC................... Notification requirements relating to goods.................... 263

102CD................... Unclaimed goods............................................................ 264

102CE................... Record keeping requirements.......................................... 264

102CF................... Fit and proper person...................................................... 265

102CG................... Adequate training of staff............................................... 265

102CH................... Complying with directions.............................................. 266

102CI.................... Responsibility to provide facilities and assistance........... 266

102CJ.................... Comptroller‑General of Customs may impose additional obligations      266

102CK................... Offence—failure to comply with obligations or requirements  266

Division 3—Obligations of cargo handlers                                                   268

102D..................... Certain provisions of Division 2 apply........................... 268

102DA.................. Unpacking of goods in containers at cargo terminal....... 268

102DB................... Facilitating transhipment or export of goods................... 268

102DC................... Using establishment identification when communicating with Department              268

102DD.................. Comptroller‑General of Customs may impose additional obligations      269

102DE................... Offence—failure to comply with obligations or requirements  269

Division 4—Powers of authorised officers                                                    270

102E...................... General powers............................................................... 270

102EA................... Power to make requests.................................................. 271

102EB................... Power to give directions................................................. 271

Division 5—Directions to cargo terminal operators or cargo handlers               273

102F...................... Directions to cargo terminal operators or cargo handlers etc. 273

102FA................... Offence—failure to comply with direction...................... 274

Part VA—Special provisions relating to beverages                                       275

103........................ Interpretation................................................................... 275

104........................ Customable beverage imported in bulk must be entered for warehousing                275

105........................ Certain customable beverage not to be entered for home consumption in bulk containers without approval of Comptroller‑General of Customs.................................... 275

105A..................... Delivery from customs control of brandy, whisky or rum 276

Part VAA—Special provisions relating to excise‑equivalent goods     277

105B...................... Extinguishment of duty on excise‑equivalent goods....... 277

105C...................... Returns........................................................................... 278

105D..................... GST matters.................................................................... 280

105E...................... Use of excise‑equivalent goods in the manufacture of excisable goods to occur at a dual‑licensed place 281

Part VB—Information about persons departing Australia                     282

Division 1—Reports on departing persons                                                   282

Subdivision A—Reports on departing persons                                               282

106A..................... Ships and aircraft to which this Subdivision applies....... 282

106B...................... Report 48 hours before ship or aircraft is due to depart.. 282

106C...................... Report 4 hours before ship or aircraft is due to depart.... 283

106D..................... Report just before ship or aircraft departs....................... 284

Subdivision B—Reports on matters in approved statement                        285

106E...................... Ships and aircraft to which this Subdivision applies....... 285

106F...................... Reports on matters in approved statement....................... 285

Subdivision C—How reports under this Division are to be made              285

106G..................... Reports to be made electronically.................................... 285

106H..................... Reports to be made by document if approved electronic system or other approved format or method unavailable...................................................................... 286

106I....................... Comptroller‑General of Customs may approve different statements or forms         287

Division 2—Questions about departing persons                                        288

106J....................... Officers may question operators about departing persons 288

Part VI—The exportation of goods                                                                        289

Division 1AAA—Preliminary                                                                               289

107........................ Obligations under this Part may be satisfied in accordance with a trusted trader agreement     289

Division 1—Prohibited exports                                                                           290

112........................ Prohibited exports........................................................... 290

112A..................... Certain controlled substances taken to be prohibited exports 292

112B...................... Invalidation of licence, permission etc. for false or misleading information             293

Division 1AA—Export of goods for a military end‑use                         294

112BA................... Notice prohibiting export................................................ 294

112BB................... How notices are to be given............................................ 296

112BC................... Statement to Parliament................................................... 296

Division 1A—Directions in relation to goods for export etc. that are subject to customs control         297

112C...................... Collector may give directions in relation to goods for export etc. that are subject to customs control      297

112D..................... Compliance with a direction given under section 112C.. 297

Division 2—Entry and clearance of goods for export                            299

Subdivision A—Preliminary                                                                               299

113........................ Entry of goods for export............................................... 299

113AA.................. How an entry of goods for export is made..................... 300

Subdivision B—Export declarations                                                                 301

114........................ Making an export declaration.......................................... 301

114A..................... An officer may seek additional information.................... 302

114B...................... Confirming exporters...................................................... 304

Subdivision D—General                                                                                       307

114C...................... Authority to deal with goods entered for export............. 307

114CA................... Suspension of an authority to deal with goods entered for export in order to verify particulars of the goods........................................................................................ 309

114CB................... Revocation of the suspension of an authority to deal...... 310

114CC................... An officer may seek additional information if an authority to deal has been suspended           311

114D..................... Goods to be dealt with in accordance with export entry.. 313

114E...................... Sending goods to a wharf or airport for export............... 314

114F...................... Notices to Department by person who receives goods at a wharf or airport for export            315

115........................ Goods not to be taken on board without authority to deal 315

116........................ What happens when goods entered for export by an export declaration are not dealt with in accordance with the export entry............................................................... 316

117........................ Security........................................................................... 317

117AA.................. Consolidation of certain goods for export can only occur at a prescribed place       317

117A..................... Submanifests to be communicated to Department........... 318

118........................ Certificate of Clearance................................................... 319

118A..................... Requirements for granting a Certificate of Clearance in respect of certain ships or aircraft      320

119........................ Communication of outward manifest to Department....... 321

119AA.................. Application for permission to move, alter or interfere with goods for export           322

119AB................... Application for permission to move, alter or interfere with goods that are no longer for export              324

119AC................... Dealing with an application for a permission to move etc. goods that are no longer for export                324

119A..................... Withdrawal of entries, submanifests and manifests........ 325

119B...................... Effect of withdrawal....................................................... 326

119C...................... Change of electronic entries and change of submanifests and manifests treated as withdrawals              326

119D..................... Notification of export entries, submanifests, manifests, withdrawals and applications            327

119E...................... Requirements for communicating to Department electronically                327

120........................ Shipment of goods.......................................................... 327

122........................ Time of clearance............................................................ 328

Division 3A—Examining goods for export that are not yet subject to customs control              329

122F...................... Object of Division.......................................................... 329

122G..................... Occupier of premises...................................................... 329

122H..................... Consent required to enter premises and examine goods for export          329

122J....................... Officer must leave premises if consent withdrawn......... 330

122K...................... Power to search premises for export goods.................... 330

122L...................... Power to examine export goods...................................... 331

122M..................... Power to examine documents relating to export goods... 331

122N..................... Power to question occupier about export goods............. 331

122P...................... Power to bring equipment to the premises...................... 331

122Q..................... Compensation................................................................. 331

122R...................... Powers in this Division are additional to other powers... 332

Division 4—Exportation procedures after Certificate of Clearance issued        333

123........................ Ship to bring to and aircraft to stop at boarding stations. 333

124........................ Master or pilot to account for missing goods.................. 333

125........................ Goods exported to be landed at proper destination......... 334

126........................ Certificate of landing....................................................... 334

Division 4A—Exportation of goods to Singapore                                     335

126AAA............... Definitions...................................................................... 335

126AA.................. Declaration concerning exports to Singapore.................. 335

126AB................... Record keeping obligations............................................. 335

126AC................... Power to require records................................................. 336

126AD.................. Power to ask questions................................................... 336

Division 4B—Exportation of textile and clothing goods to the US  337

126AE................... Authorised officer may request records or ask questions 337

Division 4C—Exportation of goods to Thailand                                        339

126AF................... Definitions...................................................................... 339

126AG.................. Record keeping obligations............................................. 339

126AH.................. Power to require records................................................. 339

126AI.................... Power to ask questions................................................... 340

Division 4D—Exportation of goods to New Zealand                              341

126AJA................. Definitions...................................................................... 341

126AJB................. Record keeping obligations............................................. 341

126AJC................. Power to require records................................................. 342

126AJD................. Power to ask questions................................................... 342

Division 4DA—Exportation of goods to Peru                                             343

126AJE................. Definitions...................................................................... 343

126AJF................. Record keeping obligations............................................. 343

126AJG................. Power to require records................................................. 344

126AJH................. Power to ask questions................................................... 344

Division 4E—Exportation of goods to Chile                                                346

126AKA................ Definitions...................................................................... 346

126AKB................ Record keeping obligations............................................. 346

126AKC................ Power to require records................................................. 346

126AKD................ Power to ask questions................................................... 347

Division 4EB—Exportation of goods to Parties to the Comprehensive and Progressive Agreement for Trans‑Pacific Partnership                                                            348

126AKI................. Definitions...................................................................... 348

126AKJ................. Record keeping obligations............................................. 349

126AKK................ Power to require records................................................. 349

126AKL................ Power to ask questions................................................... 350

Division 4F—Exportation of goods to Malaysia                                        351

126ALA................ Definitions...................................................................... 351

126ALB................ Record keeping obligations............................................. 351

126ALC................ Power to require records................................................. 351

126ALD................ Power to ask questions................................................... 352

Division 4G—Exportation of goods to Korea                                             353

126AMA............... Definitions...................................................................... 353

126AMB............... Record keeping obligations............................................. 353

126AMC............... Power to require records................................................. 353

126AMD............... Power to ask questions................................................... 354

Division 4H—Exportation of goods to Japan                                             355

126ANA............... Definitions...................................................................... 355

126ANB................ Record keeping obligations............................................. 355

126ANC................ Power to require records................................................. 355

126AND............... Power to ask questions................................................... 356

Division 4J—Exportation of goods to China                                               357

126AOA............... Definitions...................................................................... 357

126AOB................ Record keeping obligations............................................. 358

126AOC................ Power to require records................................................. 358

126AOD............... Power to ask questions................................................... 359

Division 4K—Exportation of goods to Hong Kong, China                  360

126APA................ Definitions...................................................................... 360

126APB................ Record keeping obligations............................................. 361

126APC................ Power to require records................................................. 361

126APD................ Power to ask questions................................................... 362

Division 5—Miscellaneous                                                                                     363

126A..................... Export of installations..................................................... 363

126B...................... Export of goods from installations.................................. 363

126C...................... Size of exporting vessel.................................................. 363

Part VIA—Electronic communications                                                                365

126D..................... Comptroller‑General of Customs to maintain information systems          365

126DA.................. Communications standards and operation....................... 365

126DB................... Authentication of certain electronic communications...... 365

126DC................... Records of certain electronic communications................ 366

126DD.................. Authentication, records and Electronic Transactions Act 1999                367

126E...................... Communication to Department when information system is temporarily inoperative               367

126F...................... Payment when information system is temporarily inoperative 368

126G..................... Meaning of temporarily inoperative............................... 368

126H..................... Comptroller‑General of Customs may arrange for use of computer programs to make decisions etc.     369

Part VII—Ships’ stores and aircraft’s stores                                                    370

127........................ Use of ships’ and aircraft’s stores.................................. 370

128........................ Unshipment of ships’ and aircraft’s stores..................... 371

129........................ Ships’ and aircraft’s stores not to be taken on board without approval    371

130........................ Ship’s and aircraft’s stores exempt from duty................ 373

130A..................... Entry not required for ship’s or aircraft’s stores............. 373

130B...................... Payment of duty on ship’s or aircraft’s stores................ 373

130C...................... Interpretation................................................................... 374

Part VIII—The duties                                                                                                     376

Division 1—The payment and computation of duties generally        376

131A..................... Fish caught by Australian ships...................................... 376

131AA.................. No duty on goods for Timor Sea petroleum activities purpose                376

131B...................... Liability of Commonwealth authorities to pay duties of Customs            376

132........................ Rate of import duty......................................................... 377

132AA.................. When import duty must be paid...................................... 378

132A..................... Prepayment of duty......................................................... 379

132B...................... Declared period quotas—effect on rates of import duty.. 379

132C...................... Revocation and variation of quota orders........................ 382

132D..................... Service of quota orders etc.............................................. 383

133........................ Export duties................................................................... 383

134........................ Weights and measures.................................................... 384

135........................ Proportion....................................................................... 384

136........................ Manner of fixing duty..................................................... 384

137........................ Manner of determining volumes of, and fixing duty on, beer  384

142........................ Measurement for duty..................................................... 386

145........................ Value of goods sold........................................................ 386

148........................ Derelict goods dutiable................................................... 387

149........................ Duty on goods in report of cargo that are not produced or landed           387

150........................ Samples.......................................................................... 387

152........................ Alterations to agreements where duty altered.................. 387

Division 1AA—Calculation of duty on certain alcoholic beverages 389

153AA.................. Meaning of alcoholic beverage....................................... 389

153AB................... Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages       389

153AC................... Rules for working out strength of prescribed alcoholic beverages           390

153AD.................. Obscuration.................................................................... 391

Division 1A—Rules of origin of preference claim goods                       392

153A..................... Purpose of Division........................................................ 392

153B...................... Definitions...................................................................... 392

153C...................... Total expenditure of factory on materials........................ 394

153D..................... Allowable expenditure of factory on materials................ 395

153E...................... Calculation of the cost of materials received at a factory. 398

153F...................... Allowable expenditure of factory on labour.................... 400

153G..................... Allowable expenditure of factory on overheads.............. 401

153H..................... Unmanufactured goods................................................... 401

153L...................... Manufactured goods originating in Papua New Guinea or a Forum Island Country               401

153LA................... Modification of section 153L in special circumstances... 402

153M..................... Manufactured goods originating in a particular Developing Country       404

153N..................... Manufactured goods originating in a Developing Country but not in any particular Developing Country........................................................................................ 404

153NA.................. Manufactured goods originating in a Least Developed Country              404

153P...................... Manufactured goods originating in Canada.................... 405

153Q..................... Manufactured goods originating in a country that is not a preference country         406

153R...................... Are goods commercially manufactured in Australia?...... 407

153S...................... Rule against double counting.......................................... 408

Division 1B—Rules of origin of goods claimed to be the produce or manufacture of Singapore            409

Subdivision A—Preliminary                                                                               409

153U..................... Purpose of this Division................................................. 409

153UA.................. Definitions...................................................................... 409

153UB................... Rule against double counting.......................................... 411

153UC................... Comptroller‑General of Customs may determine cost of certain input, material etc.                412

Subdivision B—Rules of origin of goods claimed to be the produce or manufacture of Singapore         412

153V..................... Goods claimed to be the produce or manufacture of Singapore               412

153VA.................. Goods wholly manufactured in Singapore...................... 413

153VB................... Goods partly manufactured in Singapore........................ 413

153VC................... Reduction of the required percentage of allowable cost to manufacture in unforeseen circumstances      415

153VD.................. Changing the required percentage of allowable cost to manufacture in exceptional circumstances           417

153VE................... Certificate of Origin requirements................................... 418

153VF................... Consignment requirements............................................. 419

Subdivision C—Allowable cost to manufacture                                             419

153W..................... Allowable cost to manufacture........................................ 419

153WA.................. Allowable expenditure by principal manufacturer on materials                419

153WB.................. Allowable expenditure by principal manufacturer on labour 421

153WC.................. Allowable expenditure by principal manufacturer on overheads              421

Subdivision D—Total cost to manufacture                                                      422

153X..................... Total cost to manufacture................................................ 422

153XA.................. Total expenditure by principal manufacturer on materials 422

153XB................... Total expenditure by principal manufacturer on overseas processing costs              423

Division 1BA—Singaporean originating goods                                          424

Subdivision A—Preliminary                                                                               424

153XC................... Simplified outline of this Division.................................. 424

153XD.................. Interpretation................................................................... 425

Subdivision B—Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia          428

153XE................... Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia       428

Subdivision C—Goods produced in Singapore, or in Singapore and Australia, from originating materials        430

153XF................... Goods produced in Singapore, or in Singapore and Australia, from originating materials       430

Subdivision D—Goods produced in Singapore, or in Singapore and Australia, from non‑originating materials                                                                                                       430

153XG.................. Goods produced in Singapore, or in Singapore and Australia, from non‑originating materials               430

153XH.................. Packaging materials and containers................................. 434

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 434

153XI.................... Goods that are accessories, spare parts, tools or instructional or other information materials  434

Subdivision F—Consignment                                                                              435

153XJ.................... Consignment................................................................... 435

Subdivision G—Regulations                                                                                435

153XK................... Regulations..................................................................... 435

Division 1C—US originating goods                                                                  436

Subdivision A—Preliminary                                                                               436

153Y..................... Simplified outline............................................................ 436

153YA.................. Interpretation................................................................... 437

Subdivision B—Goods wholly obtained or produced entirely in the US  441

153YB................... Goods wholly obtained or produced entirely in the US.. 441

Subdivision C—Goods produced entirely in the US or in the US and Australia exclusively from originating materials                                                                                     442

153YC................... Goods produced entirely in the US or in the US and Australia exclusively from originating materials   442

Subdivision D—Goods (except clothing and textiles) produced entirely in the US or in the US and Australia from non‑originating materials                                                      442

153YD.................. Simplified outline............................................................ 442

153YE................... Goods (except clothing and textiles) produced entirely in the US or in the US and Australia from non‑originating materials................................................ 443

153YF................... Goods that are chemicals, plastics or rubber................... 445

Subdivision E—Goods that are clothing or textiles produced entirely in the US or in the US and Australia from non‑originating materials                                                      446

153YG.................. Simplified outline............................................................ 446

153YH.................. Goods that are clothing or textiles produced entirely in the US or in the US and Australia from non‑originating materials.......................................................................... 446

153YI.................... Goods that are clothing and textiles classified to Chapter 62 of the Harmonized System         449

Subdivision F—Other US originating goods                                                   450

153YJ.................... Standard accessories, spare parts and tools..................... 450

Subdivision G—Packaging materials and containers                                  450

153YK................... Packaging materials and containers................................. 450

Subdivision H—Consignment                                                                             451

153YL................... Consignment................................................................... 451

Division 1D—Thai originating goods                                                               452

Subdivision A—Preliminary                                                                               452

153Z...................... Simplified outline............................................................ 452

153ZA................... Interpretation................................................................... 452

Subdivision B—Wholly obtained goods of Thailand                                    454

153ZB................... Wholly obtained goods of Thailand................................ 454

Subdivision C—Goods produced entirely in Thailand or in Thailand and Australia  456

153ZC................... Simplified outline............................................................ 456

153ZD................... Goods produced entirely in Thailand or in Thailand and Australia          456

153ZE.................... Goods that are chemicals, plastics or rubber................... 458

Subdivision D—Other Thai originating goods                                               458

153ZF.................... Standard accessories, spare parts and tools..................... 458

Subdivision E—Packaging materials and containers                                   459

153ZG................... Packaging materials and containers................................. 459

Subdivision F—Consignment                                                                              460

153ZH................... Consignment................................................................... 460

Division 1E—New Zealand originating goods                                            461

Subdivision A—Preliminary                                                                               461

153ZIA.................. Simplified outline............................................................ 461

153ZIB.................. Interpretation................................................................... 462

Subdivision B—Goods wholly obtained or produced in New Zealand or New Zealand and Australia    464

153ZIC.................. Goods wholly obtained or produced in New Zealand or New Zealand and Australia              464

Subdivision C—Goods produced in New Zealand or New Zealand and Australia from originating materials    466

153ZID.................. Goods produced in New Zealand or New Zealand and Australia from originating materials   466

Subdivision D—Goods produced in New Zealand or New Zealand and Australia from non‑originating materials                                                                                                       466

153ZIE.................. Goods produced in New Zealand or New Zealand and Australia from non‑originating materials           466

153ZIF.................. Packaging materials and containers................................. 468

Subdivision E—Goods that are standard accessories, spare parts or tools 468

153ZIG.................. Goods that are standard accessories, spare parts or tools 468

Subdivision F—Goods wholly manufactured in New Zealand                   469

153ZIH.................. Goods wholly manufactured in New Zealand................. 469

Subdivision G—Non‑qualifying operations                                                    469

153ZIJ................... Non‑qualifying operations.............................................. 469

Subdivision H—Consignment                                                                             470

153ZIK.................. Consignment................................................................... 470

Division 1EA—Peruvian originating goods                                                  471

Subdivision A—Preliminary                                                                               471

153ZIL.................. Simplified outline of this Division.................................. 471

153ZIM................. Interpretation................................................................... 472

Subdivision B—Goods wholly obtained or produced entirely in Peru or in Peru and Australia               475

153ZIN.................. Goods wholly obtained or produced entirely in Peru or in Peru and Australia        475

Subdivision C—Goods produced in Peru, or in Peru and Australia, from originating materials             476

153ZIO.................. Goods produced in Peru, or in Peru and Australia, from originating materials        476

Subdivision D—Goods produced in Peru, or in Peru and Australia, from non‑originating materials    477

153ZIP.................. Goods produced in Peru, or in Peru and Australia, from non‑originating materials 477

153ZIQ.................. Packaging materials and containers................................. 480

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 481

153ZIR.................. Goods that are accessories, spare parts, tools or instructional or other information materials  481

Subdivision F—Consignment                                                                              481

153ZIS.................. Consignment................................................................... 481

Subdivision G—Regulations                                                                                482

153ZIT.................. Regulations..................................................................... 482

Division 1F—Chilean originating goods                                                         483

Subdivision A—Preliminary                                                                               483

153ZJA................. Simplified outline............................................................ 483

153ZJB.................. Interpretation................................................................... 484

Subdivision B—Wholly obtained goods of Chile                                           486

153ZJC.................. Wholly obtained goods of Chile..................................... 486

Subdivision C—Goods produced in Chile from originating materials    487

153ZJD................. Goods produced in Chile from originating materials...... 487

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

153ZJE.................. Goods produced in Chile, or Chile and Australia, from non‑originating materials   488

153ZJF.................. Packaging materials and containers................................. 491

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information resources 492

153ZJG................. Goods that are accessories, spare parts, tools or instructional or other information resources 492

Subdivision F—Non‑qualifying operations                                                     492

153ZJH................. Non‑qualifying operations.............................................. 492

Subdivision G—Consignment                                                                             493

153ZJI................... Consignment................................................................... 493

Division 1G—ASEAN‑Australia‑New Zealand (AANZ) originating goods        494

Subdivision A—Preliminary                                                                               494

153ZKA................ Simplified outline............................................................ 494

153ZKB................. Interpretation................................................................... 495

Subdivision B—Wholly obtained goods of a Party                                       498

153ZKC................. Wholly obtained goods of a Party................................... 498

Subdivision C—Goods produced from originating materials                    499

153ZKD................ Goods produced from originating materials.................... 499

Subdivision D—Goods produced from non‑originating materials           500

153ZKE................. Goods produced from non‑originating materials............ 500

153ZKG................ Non‑qualifying operations or processes......................... 502

153ZKH................ Packaging materials and containers................................. 503

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 504

153ZKI.................. Goods that are accessories, spare parts, tools or instructional or other information materials  504

Subdivision F—Consignment                                                                              504

153ZKJ.................. Consignment................................................................... 504

Subdivision G—Regulations                                                                                505

153ZKJA............... Regulations..................................................................... 505

Division 1GB—Trans‑Pacific Partnership originating goods             506

Subdivision A—Preliminary                                                                               506

153ZKT................. Simplified outline of this Division.................................. 506

153ZKU................ Interpretation................................................................... 507

Subdivision B—Goods wholly obtained or produced entirely in the territory of one or more of the Parties        511

153ZKV................ Goods wholly obtained or produced entirely in the territory of one or more of the Parties      511

Subdivision C—Goods produced from originating materials                    512

153ZKW................ Goods produced from originating materials.................... 512

Subdivision D—Goods produced from non‑originating materials           513

153ZKX................ Goods produced from non‑originating materials............ 513

153ZKY................ Packaging materials and containers................................. 517

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 518

153ZKZ................. Goods that are accessories, spare parts, tools or instructional or other information materials  518

Subdivision F—Consignment                                                                              519

153ZKZA.............. Consignment................................................................... 519

Subdivision G—Regulations                                                                                519

153ZKZB.............. Regulations..................................................................... 519

Division 1H—Malaysian originating goods                                                  520

Subdivision A—Preliminary                                                                               520

153ZLA................. Simplified outline............................................................ 520

153ZLB................. Interpretation................................................................... 521

Subdivision B—Goods wholly obtained or produced in Malaysia or in Malaysia and Australia             524

153ZLC................. Goods wholly obtained or produced in Malaysia or in Malaysia and Australia       524

Subdivision C—Goods produced in Malaysia, or in Malaysia and Australia, from originating materials           525

153ZLD................. Goods produced in Malaysia, or in Malaysia and Australia, from originating materials          525

Subdivision D—Goods produced in Malaysia, or in Malaysia and Australia, from non‑originating materials   526

153ZLE................. Goods produced in Malaysia, or in Malaysia and Australia, from non‑originating materials   526

153ZLF................. Packaging materials and containers................................. 528

153ZLG................. Non‑qualifying operations.............................................. 529

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 529

153ZLH................. Goods that are accessories, spare parts, tools or instructional or other information materials  529

Subdivision F—Consignment                                                                              530

153ZLI.................. Consignment................................................................... 530

Division 1J—Korean originating goods                                                         531

Subdivision A—Preliminary                                                                               531

153ZMA............... Simplified outline of this Division.................................. 531

153ZMB................ Interpretation................................................................... 531

Subdivision B—Goods wholly obtained in Korea or in Korea and Australia                534

153ZMC................ Goods wholly obtained in Korea or in Korea and Australia 534

Subdivision C—Goods produced in Korea, or in Korea and Australia, from originating materials       536

153ZMD............... Goods produced in Korea, or in Korea and Australia, from originating materials    536

Subdivision D—Goods produced in Korea, or in Korea and Australia, from non‑originating materials              537

153ZME................ Goods produced in Korea, or in Korea and Australia, from non‑originating materials             537

153ZMF................ Packaging materials and containers................................. 539

Subdivision E—Non‑qualifying operations                                                     540

153ZMG............... Non‑qualifying operations.............................................. 540

Subdivision F—Other matters                                                                            540

153ZMH............... Consignment................................................................... 540

153ZMI................. Outward processing zones on the Korean Peninsula...... 541

Division 1K—Japanese originating goods                                                    542

Subdivision A—Preliminary                                                                               542

153ZNA................ Simplified outline of this Division.................................. 542

153ZNB................ Interpretation................................................................... 542

Subdivision B—Goods wholly obtained in Japan                                          546

153ZNC................ Goods wholly obtained in Japan..................................... 546

Subdivision C—Goods produced in Japan from originating materials  547

153ZND................ Goods produced in Japan from originating materials...... 547

Subdivision D—Goods produced in Japan, or in Japan and Australia, from non‑originating materials               548

153ZNE................. Goods produced in Japan, or in Japan and Australia, from non‑originating materials             548

153ZNF................. Packaging materials and containers................................. 550

153ZNG................ Non‑qualifying operations.............................................. 551

Subdivision E—Consignment                                                                              551

153ZNH................ Consignment................................................................... 551

Subdivision F—Regulations                                                                                552

153ZNI.................. Regulations..................................................................... 552

Division 1L—Chinese originating goods                                                        553

Subdivision A—Preliminary                                                                               553

153ZOA................ Simplified outline of this Division.................................. 553

153ZOB................ Interpretation................................................................... 554

Subdivision B—Goods wholly obtained or produced in the territory of China             557

153ZOC................ Goods wholly obtained or produced in the territory of China  557

Subdivision C—Goods produced in China, or in China and Australia, from originating materials        559

153ZOD................ Goods produced in China, or in China and Australia, from originating materials    559

Subdivision D—Goods produced in China, or in China and Australia, from non‑originating materials                559

153ZOE................. Goods produced in China, or in China and Australia, from non‑originating materials             559

153ZOF................. Packaging materials and containers................................. 561

Subdivision E—Goods that are accessories, spare parts or tools              562

153ZOG................ Goods that are accessories, spare parts or tools.............. 562

Subdivision F—Non‑qualifying operations                                                     563

153ZOH................ Non‑qualifying operations.............................................. 563

Subdivision G—Consignment                                                                             563

153ZOI.................. Consignment................................................................... 563

Subdivision H—Regulations                                                                                564

153ZOJ................. Regulations..................................................................... 564

Division 1M—Hong Kong originating goods                                              565

Subdivision A—Preliminary                                                                               565

153ZPA................. Simplified outline of this Division.................................. 565

153ZPB................. Interpretation................................................................... 566

Subdivision B—Goods wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia                                                                                     569

153ZPC................. Goods wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia........................................................................................ 569

Subdivision C—Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from originating materials                                                                                     571

153ZPD................. Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from originating materials........................................................................................ 571

Subdivision D—Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from non‑originating materials                                                                                     572

153ZPE................. Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from non‑originating materials........................................................................................ 572

153ZPF................. Packaging materials and containers................................. 574

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 575

153ZPG................. Goods that are accessories, spare parts, tools or instructional or other information materials  575

Subdivision F—Consignment                                                                              576

153ZPH................. Consignment................................................................... 576

Subdivision G—Regulations                                                                                576

153ZPI.................. Regulations..................................................................... 576

Division 2—Valuation of imported goods                                                      577

154........................ Interpretation................................................................... 577

155........................ Interpretation—Buying commission............................... 597

156........................ Interpretation—Identical goods and similar goods.......... 598

157........................ Interpretation—Royalties................................................ 600

158........................ Interpretation—Transportation costs............................... 601

159........................ Value of imported goods................................................ 603

160........................ Inability to determine a value of imported goods by reason of insufficient or unreliable information      605

161........................ Transaction value............................................................ 606

161A..................... Identical goods value...................................................... 607

161B...................... Similar goods value........................................................ 608

161C...................... Deductive (contemporary sales) value............................ 609

161D..................... Deductive (later sales) value........................................... 612

161E...................... Deductive (derived goods sales) value............................ 614

161F...................... Computed value.............................................................. 616

161G..................... Fall‑back value................................................................ 617

161H..................... When transaction value unable to be determined............. 618

161J....................... Value of goods to be in Australian currency................... 621

161K...................... Owner to be advised of value of goods.......................... 623

161L...................... Review of determinations and other decisions................ 624

Division 3—Payment and recovery of deposits, refunds, unpaid duty etc.          626

162........................ Delivery of goods upon giving of security or undertaking for payment of duty, GST and luxury car tax........................................................................................ 626

162A..................... Delivery of goods on the giving of a general security or undertaking for payment of duty, GST and luxury car tax................................................................................... 627

162AA.................. Applications to deal with goods imported temporarily without duty        631

162B...................... Pallets used in international transport.............................. 631

163........................ Refunds etc. of duty........................................................ 632

164B...................... Refunds of export duty................................................... 634

165........................ Recovery of unpaid duty etc........................................... 634

165A..................... Refunds etc. may be applied against unpaid duty............ 635

166........................ No refund if duty altered................................................. 636

Division 4—Disputes as to duty                                                                           637

167........................ Payments under protest................................................... 637

Part IX—Drawbacks                                                                                                       639

168........................ Drawbacks of import duty.............................................. 639

Part X—The coasting trade                                                                                         640

175........................ Goods not to be transferred between certain vessels....... 640

Part XA—Australian Trusted Trader Programme                                      645

Division 1—Preliminary                                                                                          645

176........................ Establishment of the Australian Trusted Trader Programme 645

Division 2—Trusted trader agreement                                                           646

Subdivision A—Entry into trusted trader agreement                                   646

176A..................... Trusted trader agreement may be entered into................. 646

176B...................... Nomination process........................................................ 647

Subdivision C—General provisions relating to trusted trader agreements 647

178........................ Terms and conditions of trusted trader agreements......... 647

178A..................... Variation, suspension or termination of trusted trader agreements           647

Division 3—Register of Trusted Trader Agreements                             649

178B...................... Register of Trusted Trader Agreements.......................... 649

Division 4—Rules                                                                                                        650

179........................ Rules............................................................................... 650

Part XI—Agents and customs brokers                                                                 652

Division 1—Preliminary                                                                                          652

180........................ Interpretation................................................................... 652

Division 2—Rights and liabilities of agents                                                   654

181........................ Authorised agents........................................................... 654

182........................ Authority to be produced................................................ 655

183........................ Agents personally liable.................................................. 655

183A..................... Principal liable for agents acting..................................... 656

Division 3—Licensing of customs brokers                                                    657

183B...................... Interpretation................................................................... 657

183C...................... Grant of licence............................................................... 657

183CA................... Application for licence.................................................... 657

183CB................... Reference of application to Committee............................ 658

183CC................... Requirements for grant of licence................................... 659

183CD................... Eligibility to be nominee................................................. 661

183CE................... Original endorsement on licence..................................... 662

183CF................... Variation of licences....................................................... 662

183CG................... Licence granted subject to conditions.............................. 663

183CGA................ Comptroller‑General of Customs may impose additional conditions to which a broker’s licence is subject........................................................................................ 665

183CGB................ Comptroller‑General of Customs may vary the conditions to which a broker’s licence is subject           666

183CGC................ Breach of conditions of a broker’s licence...................... 666

183CH................... Duration of licence.......................................................... 667

183CJ.................... Renewal of licence.......................................................... 667

183CJA................. Licence charges............................................................... 668

183CK................... Security........................................................................... 668

183CM.................. Nominees........................................................................ 670

183CN................... Removal of nominee....................................................... 670

183CP................... Notice to nominate new nominee.................................... 671

Division 4—Suspension, revocation and non‑renewal of licences     672

183CQ................... Investigation of matters relating to a broker’s licence..... 672

183CR................... Interim suspension by Comptroller‑General of Customs 674

183CS................... Powers of Comptroller‑General of Customs.................. 675

183CT................... Effect of suspension....................................................... 676

183CU................... Service of notices............................................................ 676

Division 5—National Customs Brokers Licensing Advisory Committee              677

183D..................... National Customs Brokers Licensing Advisory Committee 677

183DA.................. Constitution of Committee.............................................. 677

183DB................... Remuneration and allowances......................................... 678

183DC................... Acting Chair................................................................... 678

183DD.................. Deputy member.............................................................. 679

183E...................... Procedure of Committees................................................ 680

183F...................... Evidence......................................................................... 680

183G..................... Proceedings in private..................................................... 680

183H..................... Determination of questions before a Committee............. 680

183J....................... Customs broker affected by investigations to be given notice  680

183K...................... Summoning of witnesses................................................ 681

183L...................... Service of notices and summonses................................. 681

183N..................... Committee may examine upon oath or affirmation.......... 682

183P...................... Offences by witness....................................................... 682

183Q..................... Statements by witness..................................................... 683

183R...................... Witness fees.................................................................... 683

183S...................... Representation by counsel etc......................................... 683

183T...................... Protection of members.................................................... 684

183U..................... Protection of barristers, witnesses etc............................. 684

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 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).

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).

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.

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.

Greater Sunrise special regime area has the same meaning as in the Seas and Submerged Lands Act 1973.

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.

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 Greater Sunrise special regime area; or

                     (b)  a resources installation in the Greater Sunrise special regime 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 Greater Sunrise special regime area means a resources installation that is attached to the seabed in the Greater Sunrise special regime 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.

Timor Sea Maritime Boundaries Treaty means the Treaty between Australia and the Democratic Republic of Timor‑Leste Establishing their Maritime Boundaries in the Timor Sea done at New York on 6 March 2018, as in force from time to time.

Note:          The Treaty could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

Timor Sea petroleum activities purpose, in relation to goods, means the purpose of the goods being:

                     (a)  taken to a resources installation that is attached to the seabed:

                              (i)  in the Greater Sunrise special regime area; or

                             (ii)  in the Greater Sunrise pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or

                            (iii)  above the Bayu‑Undan Gas Field within the meaning of the Timor Sea Maritime Boundaries Treaty; or

                            (iv)  in the Bayu‑Undan pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or

                             (v)  above the Kitan Oil Field within the meaning of the Timor Sea Maritime Boundaries Treaty; and

                     (b)  used at the resources installation for a purpose related to Petroleum Activities within the meaning of the Timor Sea Maritime Boundaries Treaty.

tobacco products means goods classified to heading 2401, 2402 or 2403 of Schedule 3 to the Customs Tariff Act 1995 (except goods classified to subheading 2402.90.00 or 2403.99.10 of that Schedule).

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 (the relevant seabed):

                     (a)  in the Greater Sunrise special regime area; or

                     (b)  in the Greater Sunrise pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or

                     (c)  above the Bayu‑Undan Gas Field within the meaning of the Timor Sea Maritime Boundaries Treaty; or

                     (d)  in the Bayu‑Undan pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or

                     (e)  above the Kitan Oil Field within the meaning of the Timor Sea Maritime Boundaries Treaty;

subsection (9) has effect as if a reference in that subsection to the Australian seabed were a reference to the relevant seabed.

           (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 th