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Customs Act 1901

Authoritative Version
Act No. 6 of 1901 as amended, taking into account amendments up to Treasury Laws Amendment (2021 Measures No. 5) Act 2021
An Act relating to the Customs
Administered by: Home Affairs; Industry, Science and Resources
Registered 08 Feb 2022
Start Date 01 Jan 2022

Commonwealth Coat of Arms of Australia

Customs Act 1901

No. 6, 1901

Compilation No. 171

Compilation date:                              1 January 2022

Includes amendments up to:            Act No. 127, 2021

Registered:                                         8 February 2022

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

This compilation includes commenced amendments made by Act No. 90, 2021 and Act No. 112, 2021

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 1 January 2022 (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 75

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............ 85

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...................................... 124

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................................ 128

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.............. 138

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.................................................. 146

71.......................... Information and grant of authority to deal with goods not required to be entered    148

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  151

71AAAD.............. Meaning of specified low value goods............................ 151

71AAAE............... Regulations..................................................................... 151

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........................................................................................ 152

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........................................................................................ 154

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.. 161

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.... 175

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

71DK..................... Visual examination in presence of officer....................... 179

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

Subdivision E—General                                                                                       182

71E........................ Application for movement permission............................ 182

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

71G....................... Goods not to be entered while an entry is outstanding.... 186

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 187

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

71M....................... Requirements for communicating to Department electronically                188

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..................................... 193

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                                                                                                             196

77F........................ Interpretation................................................................... 196

77G....................... Depot licences................................................................. 197

77H....................... Application for a depot licence........................................ 198

77J......................... Comptroller‑General of Customs may require applicant to supply further information            198

77K........................ Requirements for grant of depot licence.......................... 199

77L........................ Granting of a depot licence............................................. 201

77LA..................... Variation of places covered by depot licence.................. 202

77N....................... Conditions of a depot licence—general........................... 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 207

77R........................ Breach of conditions of depot licence............................. 208

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

77T........................ Renewal of depot licences............................................... 209

77U....................... Licence charges............................................................... 210

77V....................... Notice of intended cancellation etc. of a depot licence..... 210

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

77VB..................... Revocation of suspension of depot licences.................... 215

77VC..................... Cancellation of depot licences......................................... 215

77W....................... Refund of depot licence charge on cancellation of a depot licence            216

77X....................... Collector’s powers in relation to a place that is no longer a depot            217

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

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

77ZA..................... Service of notice............................................................. 220

Part V—Warehouses                                                                                                       221

78.......................... Interpretation................................................................... 221

79.......................... Warehouse licences......................................................... 221

80.......................... Applications for warehouse licences............................... 222

80A....................... Comptroller‑General of Customs may require applicant to supply further information            222

81.......................... Requirements for grant of warehouse licence................. 223

81A....................... Grant of a warehouse licence.......................................... 225

81B........................ Variation of the place covered by a warehouse licence... 226

82.......................... Conditions of warehouse licences................................... 228

82A....................... Comptroller‑General of Customs may impose additional conditions to which a warehouse licence is subject........................................................................................ 230

82B........................ Comptroller‑General of Customs may vary the conditions to which a warehouse licence is subject        230

82C........................ Breach of conditions of a warehouse licence.................. 231

83.......................... Duration of warehouse licence........................................ 231

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

85.......................... Licence charges............................................................... 234

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

86.......................... Suspension of warehouse licences.................................. 235

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

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

88.......................... Service of notices............................................................ 243

89.......................... Death of licence holder................................................... 243

90.......................... Obligations of holders of warehouse licences................. 243

91.......................... Access to warehouses..................................................... 244

92.......................... Repacking in warehouse................................................. 244

93.......................... Regauging etc. of goods................................................. 244

94.......................... Goods not worth duty may be destroyed........................ 245

95.......................... Revaluation..................................................................... 245

96.......................... Arrears of warehouse charges........................................ 245

96A....................... Outwards duty free shops............................................... 246

96B........................ Inwards duty free shops................................................. 250

97.......................... Goods for public exhibition............................................ 253

98.......................... Goods blended or packaged in warehouse...................... 253

99.......................... Entry of warehoused goods............................................ 254

100........................ Entry of goods without warehousing with permission of Collector         255

101........................ Delivery of warehousing authority................................. 256

102........................ Holder of licence to inform Collector of certain matters.. 256

102A..................... Notices to Department by holder of warehouse licence.. 257

Part VAAA—Cargo terminals                                                                                  258

Division 1—Preliminary                                                                                          258

102B...................... Definitions...................................................................... 258

102BA................... Meaning of fit and proper person.................................. 259

Division 2—Obligations of cargo terminal operators                             261

102C...................... Notifying Department of cargo terminal......................... 261

102CA................... Physical security of cargo terminal and goods................ 261

102CB................... Movement of signs at or near cargo terminal.................. 262

102CC................... Notification requirements relating to goods.................... 262

102CD................... Unclaimed goods............................................................ 263

102CE................... Record keeping requirements.......................................... 263

102CF................... Fit and proper person...................................................... 264

102CG................... Adequate training of staff............................................... 264

102CH................... Complying with directions.............................................. 265

102CI.................... Responsibility to provide facilities and assistance........... 265

102CJ.................... Comptroller‑General of Customs may impose additional obligations      265

102CK................... Offence—failure to comply with obligations or requirements  265

Division 3—Obligations of cargo handlers                                                   267

102D..................... Certain provisions of Division 2 apply........................... 267

102DA.................. Unpacking of goods in containers at cargo terminal....... 267

102DB................... Facilitating transhipment or export of goods................... 267

102DC................... Using establishment identification when communicating with Department              267

102DD.................. Comptroller‑General of Customs may impose additional obligations      267

102DE................... Offence—failure to comply with obligations or requirements  268

Division 4—Powers of authorised officers                                                    269

102E...................... General powers............................................................... 269

102EA................... Power to make requests.................................................. 270

102EB................... Power to give directions................................................. 270

Division 5—Directions to cargo terminal operators or cargo handlers               272

102F...................... Directions to cargo terminal operators or cargo handlers etc. 272

102FA................... Offence—failure to comply with direction...................... 273

Part VA—Special provisions relating to beverages                                       274

103........................ Interpretation................................................................... 274

104........................ Customable beverage imported in bulk must be entered for warehousing                274

105........................ Certain customable beverage not to be entered for home consumption in bulk containers without approval of Comptroller‑General of Customs.................................... 274

105A..................... Delivery from customs control of brandy, whisky or rum 275

Part VAA—Special provisions relating to excise‑equivalent goods     276

105B...................... Extinguishment of duty on excise‑equivalent goods....... 276

105C...................... Returns........................................................................... 277

105D..................... GST matters.................................................................... 279

105E...................... Use of excise‑equivalent goods in the manufacture of excisable goods to occur at a dual‑licensed place 280

Part VB—Information about persons departing Australia                     281

Division 1—Reports on departing persons                                                   281

Subdivision A—Reports on departing persons                                               281

106A..................... Ships and aircraft to which this Subdivision applies....... 281

106B...................... Report 48 hours before ship or aircraft is due to depart.. 281

106C...................... Report 4 hours before ship or aircraft is due to depart.... 282

106D..................... Report just before ship or aircraft departs....................... 283

Subdivision B—Reports on matters in approved statement                        284

106E...................... Ships and aircraft to which this Subdivision applies....... 284

106F...................... Reports on matters in approved statement....................... 284

Subdivision C—How reports under this Division are to be made              284

106G..................... Reports to be made electronically.................................... 284

106H..................... Reports to be made by document if approved electronic system or other approved format or method unavailable...................................................................... 285

106I....................... Comptroller‑General of Customs may approve different statements or forms         286

Division 2—Questions about departing persons                                        287

106J....................... Officers may question operators about departing persons 287

Part VI—The exportation of goods                                                                        288

Division 1AAA—Preliminary                                                                               288

107........................ Obligations under this Part may be satisfied in accordance with a trusted trader agreement     288

Division 1—Prohibited exports                                                                           289

112........................ Prohibited exports........................................................... 289

112A..................... Certain controlled substances taken to be prohibited exports 291

112B...................... Invalidation of licence, permission etc. for false or misleading information             292

Division 1AA—Export of goods for a military end‑use                         293

112BA................... Notice prohibiting export................................................ 293

112BB................... How notices are to be given............................................ 295

112BC................... Statement to Parliament................................................... 295

Division 1A—Directions in relation to goods for export etc. that are subject to customs control         296

112C...................... Collector may give directions in relation to goods for export etc. that are subject to customs control      296

112D..................... Compliance with a direction given under section 112C.. 296

Division 2—Entry and clearance of goods for export                            298

Subdivision A—Preliminary                                                                               298

113........................ Entry of goods for export............................................... 298

113AA.................. How an entry of goods for export is made..................... 299

Subdivision B—Export declarations                                                                 299

114........................ Making an export declaration.......................................... 299

114A..................... An officer may seek additional information.................... 301

114B...................... Confirming exporters...................................................... 303

Subdivision D—General                                                                                       306

114C...................... Authority to deal with goods entered for export............. 306

114CA................... Suspension of an authority to deal with goods entered for export in order to verify particulars of the goods........................................................................................ 308

114CB................... Revocation of the suspension of an authority to deal...... 309

114CC................... An officer may seek additional information if an authority to deal has been suspended           310

114D..................... Goods to be dealt with in accordance with export entry.. 311

114E...................... Sending goods to a wharf or airport for export............... 312

114F...................... Notices to Department by person who receives goods at a wharf or airport for export            313

115........................ Goods not to be taken on board without authority to deal 314

116........................ What happens when goods entered for export by an export declaration are not dealt with in accordance with the export entry............................................................... 315

117........................ Security........................................................................... 316

117AA.................. Consolidation of certain goods for export can only occur at a prescribed place       316

117A..................... Submanifests to be communicated to Department........... 317

118........................ Certificate of Clearance................................................... 318

118A..................... Requirements for granting a Certificate of Clearance in respect of certain ships or aircraft      319

119........................ Communication of outward manifest to Department....... 320

119AA.................. Application for permission to move, alter or interfere with goods for export           321

119AB................... Application for permission to move, alter or interfere with goods that are no longer for export              322

119AC................... Dealing with an application for a permission to move etc. goods that are no longer for export                323

119A..................... Withdrawal of entries, submanifests and manifests........ 324

119B...................... Effect of withdrawal....................................................... 324

119C...................... Change of electronic entries and change of submanifests and manifests treated as withdrawals              325

119D..................... Notification of export entries, submanifests, manifests, withdrawals and applications            325

119E...................... Requirements for communicating to Department electronically                326

120........................ Shipment of goods.......................................................... 326

122........................ Time of clearance............................................................ 326

Division 3A—Examining goods for export that are not yet subject to customs control              328

122F...................... Object of Division.......................................................... 328

122G..................... Occupier of premises...................................................... 328

122H..................... Consent required to enter premises and examine goods for export          328

122J....................... Officer must leave premises if consent withdrawn......... 329

122K...................... Power to search premises for export goods.................... 329

122L...................... Power to examine export goods...................................... 330

122M..................... Power to examine documents relating to export goods... 330

122N..................... Power to question occupier about export goods............. 330

122P...................... Power to bring equipment to the premises...................... 330

122Q..................... Compensation................................................................. 330

122R...................... Powers in this Division are additional to other powers... 331

Division 4—Exportation procedures after Certificate of Clearance issued        332

123........................ Ship to bring to and aircraft to stop at boarding stations. 332

124........................ Master or pilot to account for missing goods.................. 332

125........................ Goods exported to be landed at proper destination......... 333

126........................ Certificate of landing....................................................... 333

Division 4A—Exportation of goods to Singapore                                     334

126AAA............... Definitions...................................................................... 334

126AB................... Record keeping obligations............................................. 334

126AC................... Power to require records................................................. 334

126AD.................. Power to ask questions................................................... 335

Division 4B—Exportation of textile or apparel goods to the US      336

126AE................... Authorised officer may request records or ask questions 336

Division 4C—Exportation of goods to Thailand                                        338

126AF................... Definitions...................................................................... 338

126AG.................. Record keeping obligations............................................. 338

126AH.................. Power to require records................................................. 338

126AI.................... Power to ask questions................................................... 339

Division 4D—Exportation of goods to New Zealand                              340

126AJA................. Definitions...................................................................... 340

126AJB................. Record keeping obligations............................................. 340

126AJC................. Power to require records................................................. 341

126AJD................. Power to ask questions................................................... 341

Division 4DA—Exportation of goods to Peru                                             342

126AJE................. Definitions...................................................................... 342

126AJF................. Record keeping obligations............................................. 342

126AJG................. Power to require records................................................. 343

126AJH................. Power to ask questions................................................... 343

Division 4E—Exportation of goods to Chile                                                345

126AKA................ Definitions...................................................................... 345

126AKB................ Record keeping obligations............................................. 345

126AKC................ Power to require records................................................. 345

126AKD................ Power to ask questions................................................... 346

Division 4EA—Exportation of goods to Parties to the Pacific Agreement on Closer Economic Relations Plus                                                                                                           347

126AKE................ Definitions...................................................................... 347

126AKF................ Record keeping obligations............................................. 347

126AKG................ Power to require records................................................. 348

126AKH................ Power to ask questions................................................... 348

Division 4EB—Exportation of goods to Parties to the Comprehensive and Progressive Agreement for Trans‑Pacific Partnership                                                            350

126AKI................. Definitions...................................................................... 350

126AKJ................. Record keeping obligations............................................. 351

126AKK................ Power to require records................................................. 351

126AKL................ Power to ask questions................................................... 352

Division 4F—Exportation of goods to Malaysia                                        353

126ALA................ Definitions...................................................................... 353

126ALB................ Record keeping obligations............................................. 353

126ALC................ Power to require records................................................. 353

126ALD................ Power to ask questions................................................... 354

Division 4FA—Exportation of goods to Indonesia                                   355

126ALE................. Definitions...................................................................... 355

126ALF................. Record keeping obligations............................................. 355

126ALG................ Power to require records................................................. 356

126ALH................ Power to ask questions................................................... 356

Division 4G—Exportation of goods to Korea                                             358

126AMA............... Definitions...................................................................... 358

126AMB............... Record keeping obligations............................................. 358

126AMC............... Power to require records................................................. 358

126AMD............... Power to ask questions................................................... 359

Division 4H—Exportation of goods to Japan                                             360

126ANA............... Definitions...................................................................... 360

126ANB................ Record keeping obligations............................................. 360

126ANC................ Power to require records................................................. 360

126AND............... Power to ask questions................................................... 361

Division 4J—Exportation of goods to China                                               362

126AOA............... Definitions...................................................................... 362

126AOB................ Record keeping obligations............................................. 363

126AOC................ Power to require records................................................. 363

126AOD............... Power to ask questions................................................... 364

Division 4K—Exportation of goods to Hong Kong, China                  365

126APA................ Definitions...................................................................... 365

126APB................ Record keeping obligations............................................. 365

126APC................ Power to require records................................................. 366

126APD................ Power to ask questions................................................... 366

Division 4L—Exportation of goods to Parties to the Regional Comprehensive Economic Partnership Agreement                                                                                            368

126AQA............... Definitions...................................................................... 368

126AQB................ Record keeping obligations............................................. 368

126AQC................ Power to require records................................................. 369

126AQD............... Power to ask questions................................................... 369

Division 5—Miscellaneous                                                                                     371

126A..................... Export of installations..................................................... 371

126B...................... Export of goods from installations.................................. 371

126C...................... Size of exporting vessel.................................................. 371

Part VIA—Electronic communications                                                                373

126D..................... Comptroller‑General of Customs to maintain information systems          373

126DA.................. Communications standards and operation....................... 373

126DB................... Authentication of certain electronic communications...... 373

126DC................... Records of certain electronic communications................ 374

126DD.................. Authentication, records and Electronic Transactions Act 1999                375

126E...................... Communication to Department when information system is temporarily inoperative               375

126F...................... Payment when information system is temporarily inoperative 376

126G..................... Meaning of temporarily inoperative............................... 376

126H..................... Comptroller‑General of Customs may arrange for use of computer programs to make decisions etc.     377

Part VII—Ships’ stores and aircraft’s stores                                                    378

127........................ Use of ships’ and aircraft’s stores.................................. 378

128........................ Unshipment of ships’ and aircraft’s stores..................... 379

129........................ Ships’ and aircraft’s stores not to be taken on board without approval    379

130........................ Ship’s and aircraft’s stores exempt from duty................ 381

130A..................... Entry not required for ship’s or aircraft’s stores............. 381

130B...................... Payment of duty on ship’s or aircraft’s stores................ 381

130C...................... Interpretation................................................................... 382

Part VIII—The duties                                                                                                     384

Division 1—The payment and computation of duties generally        384

131A..................... Fish caught by Australian ships...................................... 384

131AA.................. No duty on goods for Timor Sea petroleum activities purpose                384

131B...................... Liability of Commonwealth authorities to pay duties of Customs            384

132........................ Rate of import duty......................................................... 385

132AA.................. When import duty must be paid...................................... 386

132A..................... Prepayment of duty......................................................... 387

132B...................... Declared period quotas—effect on rates of import duty.. 387

132C...................... Revocation and variation of quota orders........................ 390

132D..................... Service of quota orders etc.............................................. 391

133........................ Export duties................................................................... 391

134........................ Weights and measures.................................................... 392

135........................ Proportion....................................................................... 392

136........................ Manner of fixing duty..................................................... 392

137........................ Manner of determining volumes of, and fixing duty on, beer  392

142........................ Measurement for duty..................................................... 394

145........................ Value of goods sold........................................................ 394

148........................ Derelict goods dutiable................................................... 395

149........................ Duty on goods in report of cargo that are not produced or landed           395

150........................ Samples.......................................................................... 395

152........................ Alterations to agreements where duty altered.................. 395

Division 1AA—Calculation of duty on certain alcoholic beverages 397

153AA.................. Meaning of alcoholic beverage....................................... 397

153AB................... Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages       397

153AC................... Rules for working out strength of prescribed alcoholic beverages           397

153AD.................. Obscuration.................................................................... 398

Division 1A—Rules of origin of preference claim goods                       400

153A..................... Purpose of Division........................................................ 400

153B...................... Definitions...................................................................... 400

153C...................... Total expenditure of factory on materials........................ 402

153D..................... Allowable expenditure of factory on materials................ 403

153E...................... Calculation of the cost of materials received at a factory. 406

153F...................... Allowable expenditure of factory on labour.................... 408

153G..................... Allowable expenditure of factory on overheads.............. 409

153H..................... Unmanufactured goods................................................... 409

153L...................... Manufactured goods originating in Papua New Guinea or a Forum Island Country               409

153LA................... Modification of section 153L in special circumstances... 410

153M..................... Manufactured goods originating in a particular Developing Country       412

153N..................... Manufactured goods originating in a Developing Country but not in any particular Developing Country........................................................................................ 412

153NA.................. Manufactured goods originating in a Least Developed Country              412

153P...................... Manufactured goods originating in Canada.................... 413

153Q..................... Manufactured goods originating in a country that is not a preference country         414

153R...................... Are goods commercially manufactured in Australia?...... 415

153S...................... Rule against double counting.......................................... 416

Division 1BA—Singaporean originating goods                                          417

Subdivision A—Preliminary                                                                               417

153XC................... Simplified outline of this Division.................................. 417

153XD.................. Interpretation................................................................... 418

Subdivision B—Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia          421

153XE................... Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia       421

Subdivision C—Goods produced in Singapore, or in Singapore and Australia, from originating materials        423

153XF................... Goods produced in Singapore, or in Singapore and Australia, from originating materials       423

Subdivision D—Goods produced in Singapore, or in Singapore and Australia, from non‑originating materials                                                                                                       423

153XG.................. Goods produced in Singapore, or in Singapore and Australia, from non‑originating materials               423

153XH.................. Packaging materials and containers................................. 427

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 427

153XI.................... Goods that are accessories, spare parts, tools or instructional or other information materials  427

Subdivision F—Consignment                                                                              428

153XJ.................... Consignment................................................................... 428

Subdivision G—Regulations                                                                                428

153XK................... Regulations..................................................................... 428

Division 1C—US originating goods                                                                  429

Subdivision A—Preliminary                                                                               429

153Y..................... Simplified outline............................................................ 429

153YA.................. Interpretation................................................................... 430

Subdivision B—Goods wholly obtained or produced entirely in the US  434

153YB................... Goods wholly obtained or produced entirely in the US.. 434

Subdivision C—Goods produced entirely in the US or in the US and Australia exclusively from originating materials                                                                                     435

153YC................... Goods produced entirely in the US or in the US and Australia exclusively from originating materials   435

Subdivision D—Goods produced in the US, or in the US and Australia, from non‑originating materials              435

153YD.................. Goods produced in the US, or in the US and Australia, from non‑originating materials         435

Subdivision F—Goods that are standard accessories, spare parts or tools 438

153YJ.................... Goods that are standard accessories, spare parts or tools 438

Subdivision G—Packaging materials and containers                                  439

153YK................... Packaging materials and containers................................. 439

Subdivision H—Consignment                                                                             439

153YL................... Consignment................................................................... 439

Subdivision I—Regulations                                                                                 440

153YM.................. Regulations..................................................................... 440

Division 1D—Thai originating goods                                                               441

Subdivision A—Preliminary                                                                               441

153Z...................... Simplified outline............................................................ 441

153ZA................... Interpretation................................................................... 442

Subdivision B—Wholly obtained goods of Thailand                                    444

153ZB................... Wholly obtained goods of Thailand................................ 444

Subdivision C—Goods produced entirely in Thailand or in Thailand and Australia  445

153ZC................... Goods produced entirely in Thailand or in Thailand and Australia          445

Subdivision D—Goods that are standard accessories, spare parts or tools 447

153ZF.................... Goods that are standard accessories, spare parts or tools 447

Subdivision E—Packaging materials and containers                                   448

153ZG................... Packaging materials and containers................................. 448

Subdivision F—Consignment                                                                              449

153ZH................... Consignment................................................................... 449

Subdivision G—Regulations                                                                                449

153ZI..................... Regulations..................................................................... 449

Division 1E—New Zealand originating goods                                            450

Subdivision A—Preliminary                                                                               450

153ZIA.................. Simplified outline............................................................ 450

153ZIB.................. Interpretation................................................................... 451

Subdivision B—Goods wholly obtained or produced in New Zealand or New Zealand and Australia    454

153ZIC.................. Goods wholly obtained or produced in New Zealand or New Zealand and Australia              454

Subdivision C—Goods produced in New Zealand or New Zealand and Australia from originating materials    455

153ZID.................. Goods produced in New Zealand or New Zealand and Australia from originating materials   455

Subdivision D—Goods produced in New Zealand or New Zealand and Australia from non‑originating materials                                                                                                       455

153ZIE.................. Goods produced in New Zealand or New Zealand and Australia from non‑originating materials           455

153ZIF.................. Packaging materials and containers................................. 457

Subdivision E—Goods that are standard accessories, spare parts or tools 458

153ZIG.................. Goods that are standard accessories, spare parts or tools 458

Subdivision F—Goods wholly manufactured in New Zealand                   459

153ZIH.................. Goods wholly manufactured in New Zealand................. 459

Subdivision G—Non‑qualifying operations                                                    459

153ZIJ................... Non‑qualifying operations.............................................. 459

Subdivision H—Consignment                                                                             460

153ZIK.................. Consignment................................................................... 460

Subdivision I—Regulations                                                                                 460

153ZIKA............... Regulations..................................................................... 460

Division 1EA—Peruvian originating goods                                                  461

Subdivision A—Preliminary                                                                               461

153ZIL.................. Simplified outline of this Division.................................. 461

153ZIM................. Interpretation................................................................... 462

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

153ZIN.................. Goods wholly obtained or produced entirely in Peru or in Peru and Australia        465

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

153ZIO.................. Goods produced in Peru, or in Peru and Australia, from originating materials        466

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

153ZIP.................. Goods produced in Peru, or in Peru and Australia, from non‑originating materials 467

153ZIQ.................. Packaging materials and containers................................. 470

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 471

153ZIR.................. Goods that are accessories, spare parts, tools or instructional or other information materials  471

Subdivision F—Consignment                                                                              471

153ZIS.................. Consignment................................................................... 471

Subdivision G—Regulations                                                                                472

153ZIT.................. Regulations..................................................................... 472

Division 1F—Chilean originating goods                                                         473

Subdivision A—Preliminary                                                                               473

153ZJA................. Simplified outline............................................................ 473

153ZJB.................. Interpretation................................................................... 474

Subdivision B—Wholly obtained goods of Chile                                           476

153ZJC.................. Wholly obtained goods of Chile..................................... 476

Subdivision C—Goods produced in Chile from originating materials    478

153ZJD................. Goods produced in Chile from originating materials...... 478

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

153ZJE.................. Goods produced in Chile, or Chile and Australia, from non‑originating materials   478

153ZJF.................. Packaging materials and containers................................. 481

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information resources 482

153ZJG................. Goods that are accessories, spare parts, tools or instructional or other information resources 482

Subdivision F—Non‑qualifying operations                                                     482

153ZJH................. Non‑qualifying operations.............................................. 482

Subdivision G—Consignment                                                                             483

153ZJI................... Consignment................................................................... 483

Subdivision H—Regulations                                                                                483

153ZJJ................... Regulations..................................................................... 483

Division 1G—ASEAN‑Australia‑New Zealand (AANZ) originating goods        484

Subdivision A—Preliminary                                                                               484

153ZKA................ Simplified outline............................................................ 484

153ZKB................. Interpretation................................................................... 485

Subdivision B—Wholly obtained goods of a Party                                       488

153ZKC................. Wholly obtained goods of a Party................................... 488

Subdivision C—Goods produced from originating materials                    489

153ZKD................ Goods produced from originating materials.................... 489

Subdivision D—Goods produced from non‑originating materials           490

153ZKE................. Goods produced from non‑originating materials............ 490

153ZKG................ Non‑qualifying operations or processes......................... 492

153ZKH................ Packaging materials and containers................................. 493

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 494

153ZKI.................. Goods that are accessories, spare parts, tools or instructional or other information materials  494

Subdivision F—Consignment                                                                              494

153ZKJ.................. Consignment................................................................... 494

Subdivision G—Regulations                                                                                495

153ZKJA............... Regulations..................................................................... 495

Division 1GA—Pacific Islands originating goods                                     496

Subdivision A—Preliminary                                                                               496

153ZKK................. Simplified outline of this Division.................................. 496

153ZKL................. Interpretation................................................................... 497

Subdivision B—Goods wholly obtained or produced in a Party                500

153ZKM................ Goods wholly obtained or produced in a Party............... 500

Subdivision C—Goods produced from originating materials                    501

153ZKN................ Goods produced from originating materials.................... 501

Subdivision D—Goods produced from non‑originating materials           501

153ZKO................ Goods produced from non‑originating materials............ 501

153ZKP................. Packaging materials and containers................................. 504

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 505

153ZKQ................ Goods that are accessories, spare parts, tools or instructional or other information materials  505

Subdivision F—Consignment                                                                              506

153ZKR................. Consignment................................................................... 506

Subdivision G—Regulations                                                                                506

153ZKS................. Regulations..................................................................... 506

Division 1GB—Trans‑Pacific Partnership originating goods             507

Subdivision A—Preliminary                                                                               507

153ZKT................. Simplified outline of this Division.................................. 507

153ZKU................ Interpretation................................................................... 508

Subdivision B—Goods wholly obtained or produced entirely in the territory of one or more of the Parties        512

153ZKV................ Goods wholly obtained or produced entirely in the territory of one or more of the Parties      512

Subdivision C—Goods produced from originating materials                    513

153ZKW................ Goods produced from originating materials.................... 513

Subdivision D—Goods produced from non‑originating materials           514

153ZKX................ Goods produced from non‑originating materials............ 514

153ZKY................ Packaging materials and containers................................. 518

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 519

153ZKZ................. Goods that are accessories, spare parts, tools or instructional or other information materials  519

Subdivision F—Consignment                                                                              520

153ZKZA.............. Consignment................................................................... 520

Subdivision G—Regulations                                                                                520

153ZKZB.............. Regulations..................................................................... 520

Division 1H—Malaysian originating goods                                                  521

Subdivision A—Preliminary                                                                               521

153ZLA................. Simplified outline............................................................ 521

153ZLB................. Interpretation................................................................... 522

Subdivision B—Goods wholly obtained or produced in Malaysia or in Malaysia and Australia             525

153ZLC................. Goods wholly obtained or produced in Malaysia or in Malaysia and Australia       525

Subdivision C—Goods produced in Malaysia, or in Malaysia and Australia, from originating materials           526

153ZLD................. Goods produced in Malaysia, or in Malaysia and Australia, from originating materials          526

Subdivision D—Goods produced in Malaysia, or in Malaysia and Australia, from non‑originating materials   527

153ZLE................. Goods produced in Malaysia, or in Malaysia and Australia, from non‑originating materials   527

153ZLF................. Packaging materials and containers................................. 530

153ZLG................. Non‑qualifying operations.............................................. 530

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 531

153ZLH................. Goods that are accessories, spare parts, tools or instructional or other information materials  531

Subdivision F—Consignment                                                                              531

153ZLI.................. Consignment................................................................... 531

Subdivision G—Regulations                                                                                532

153ZLJ.................. Regulations..................................................................... 532

Division 1HA—Indonesian originating goods                                             533

Subdivision A—Preliminary                                                                               533

153ZLJ.................. Simplified outline of this Division.................................. 533

153ZLK................. Interpretation................................................................... 533

Subdivision B—Goods wholly obtained or produced in Indonesia           537

153ZLL................. Goods wholly obtained or produced in Indonesia.......... 537

Subdivision C—Goods produced in Indonesia from originating materials 538

153ZLM................ Goods produced in Indonesia from originating materials 538

Subdivision D—Goods produced in Indonesia, or in Indonesia and Australia, from non‑originating materials  539

153ZLN................. Goods produced in Indonesia, or in Indonesia and Australia, from non‑originating materials 539

153ZLO................. Packaging materials and containers................................. 542

Subdivision E—Consignment and exhibition                                                  542

153ZLP................. Consignment................................................................... 542

153ZLQ................. Exhibition....................................................................... 543

Subdivision F—Regulations                                                                                543

153ZLR................. Regulations..................................................................... 543

Division 1J—Korean originating goods                                                         544

Subdivision A—Preliminary                                                                               544

153ZMA............... Simplified outline of this Division.................................. 544

153ZMB................ Interpretation................................................................... 544

Subdivision B—Goods wholly obtained in Korea or in Korea and Australia                548

153ZMC................ Goods wholly obtained in Korea or in Korea and Australia 548

Subdivision C—Goods produced in Korea, or in Korea and Australia, from originating materials       549

153ZMD............... Goods produced in Korea, or in Korea and Australia, from originating materials    549

Subdivision D—Goods produced in Korea, or in Korea and Australia, from non‑originating materials              550

153ZME................ Goods produced in Korea, or in Korea and Australia, from non‑originating materials             550

153ZMF................ Packaging materials and containers................................. 552

Subdivision E—Non‑qualifying operations                                                     553

153ZMG............... Non‑qualifying operations.............................................. 553

Subdivision F—Other matters                                                                            554

153ZMH............... Consignment................................................................... 554

153ZMI................. Outward processing zones on the Korean Peninsula...... 554

153ZMJ................. Regulations..................................................................... 554

Division 1K—Japanese originating goods                                                    555

Subdivision A—Preliminary                                                                               555

153ZNA................ Simplified outline of this Division.................................. 555

153ZNB................ Interpretation................................................................... 555

Subdivision B—Goods wholly obtained in Japan                                          559

153ZNC................ Goods wholly obtained in Japan..................................... 559

Subdivision C—Goods produced in Japan from originating materials  560

153ZND................ Goods produced in Japan from originating materials...... 560

Subdivision D—Goods produced in Japan, or in Japan and Australia, from non‑originating materials               561

153ZNE................. Goods produced in Japan, or in Japan and Australia, from non‑originating materials             561

153ZNF................. Packaging materials and containers................................. 563

153ZNG................ Non‑qualifying operations.............................................. 564

Subdivision E—Consignment                                                                              564

153ZNH................ Consignment................................................................... 564

Subdivision F—Regulations                                                                                565

153ZNI.................. Regulations..................................................................... 565

Division 1L—Chinese originating goods                                                        566

Subdivision A—Preliminary                                                                               566

153ZOA................ Simplified outline of this Division.................................. 566

153ZOB................ Interpretation................................................................... 567

Subdivision B—Goods wholly obtained or produced in the territory of China             570

153ZOC................ Goods wholly obtained or produced in the territory of China  570

Subdivision C—Goods produced in China, or in China and Australia, from originating materials        572

153ZOD................ Goods produced in China, or in China and Australia, from originating materials    572

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

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

153ZOF................. Packaging materials and containers................................. 574

Subdivision E—Goods that are accessories, spare parts or tools              575

153ZOG................ Goods that are accessories, spare parts or tools.............. 575

Subdivision F—Non‑qualifying operations                                                     576

153ZOH................ Non‑qualifying operations.............................................. 576

Subdivision G—Consignment                                                                             576

153ZOI.................. Consignment................................................................... 576

Subdivision H—Regulations                                                                                577

153ZOJ................. Regulations..................................................................... 577

Division 1M—Hong Kong originating goods                                              578

Subdivision A—Preliminary                                                                               578

153ZPA................. Simplified outline of this Division.................................. 578

153ZPB................. Interpretation................................................................... 579

Subdivision B—Goods wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia                                                                                     582

153ZPC................. Goods wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia........................................................................................ 582

Subdivision C—Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from originating materials                                                                                     584

153ZPD................. Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from originating materials........................................................................................ 584

Subdivision D—Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from non‑originating materials                                                                                     585

153ZPE................. Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from non‑originating materials........................................................................................ 585

153ZPF................. Packaging materials and containers................................. 587

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 588

153ZPG................. Goods that are accessories, spare parts, tools or instructional or other information materials  588

Subdivision F—Consignment                                                                              589

153ZPH................. Consignment................................................................... 589

Subdivision G—Regulations                                                                                589

153ZPI.................. Regulations..................................................................... 589

Division 1N—Regional Comprehensive Economic Partnership (RCEP) originating goods       590

Subdivision A—Preliminary                                                                               590

153ZQA................ Simplified outline of this Division.................................. 590

153ZQB................ Interpretation................................................................... 590

Subdivision B—Goods wholly obtained or produced in a Party                594

153ZQC................ Goods wholly obtained or produced in a Party............... 594

Subdivision C—Goods produced from originating materials                    595

153ZQD................ Goods produced from originating materials.................... 595

Subdivision D—Goods produced from non‑originating materials           596

153ZQE................. Goods produced from non‑originating materials............ 596

153ZQF................. Packaging materials and containers................................. 598

153ZQG................ Accessories, spare parts, tools or instructional or other information materials         598

153ZQH................ Non‑qualifying operations or processes......................... 599

Subdivision E—Consignment                                                                              600

153ZQI.................. Consignment................................................................... 600

Subdivision F—Regulations                                                                                601

153ZQJ................. Regulations..................................................................... 601

Division 2—Valuation of imported goods                                                      602

154........................ Interpretation................................................................... 602

155........................ Interpretation—Buying commission............................... 622

156........................ Interpretation—Identical goods and similar goods.......... 623

157........................ Interpretation—Royalties................................................ 625

158........................ Interpretation—Transportation costs............................... 626

159........................ Value of imported goods................................................ 628

160........................ Inability to determine a value of imported goods by reason of insufficient or unreliable information      630

161........................ Transaction value............................................................ 631

161A..................... Identical goods value...................................................... 632

161B...................... Similar goods value........................................................ 633

161C...................... Deductive (contemporary sales) value............................ 634

161D..................... Deductive (later sales) value........................................... 637

161E...................... Deductive (derived goods sales) value............................ 639

161F...................... Computed value.............................................................. 641

161G..................... Fall‑back value................................................................ 642

161H..................... When transaction value unable to be determined............. 643

161J....................... Value of goods to be in Australian currency................... 646

161K...................... Owner to be advised of value of goods.......................... 648

161L...................... Review of determinations and other decisions................ 649

Division 3—Payment and recovery of deposits, refunds, unpaid duty etc.          651

162........................ Delivery of goods upon giving of security or undertaking for payment of duty, GST and luxury car tax........................................................................................ 651

162A..................... Delivery of goods on the giving of a general security or undertaking for payment of duty, GST and luxury car tax................................................................................... 652

162AA.................. Applications to deal with goods imported temporarily without duty        656

162B...................... Pallets used in international transport.............................. 656

163........................ Refunds etc. of duty........................................................ 657

164B...................... Refunds of export duty................................................... 659

165........................ Recovery of unpaid duty etc........................................... 659

165A..................... Refunds etc. may be applied against unpaid duty............ 660

166........................ No refund if duty altered................................................. 661

Division 4—Disputes as to duty                                                                           662

167........................ Payments under protest................................................... 662

Part IX—Drawbacks                                                                                                       664

168........................ Drawbacks of import duty.............................................. 664

Part X—The coasting trade                                                                                         665

175........................ Goods not to be transferred between certain vessels....... 665

Part XA—Australian Trusted Trader Programme                                      670

Division 1—Preliminary                                                                                          670

176........................ Establishment of the Australian Trusted Trader Programme 670

Division 2—Trusted trader agreement                                                           671

Subdivision A—Entry into trusted trader agreement                                   671

176A..................... Trusted trader agreement may be entered into................. 671

176B...................... Nomination process........................................................ 672

Subdivision C—General provisions relating to trusted trader agreements 672

178........................ Terms and conditions of trusted trader agreements......... 672

178A..................... Variation, suspension or termination of trusted trader agreements           672

Division 3—Register of Trusted Trader Agreements                             674

178B...................... Register of Trusted Trader Agreements.......................... 674

Division 4—Rules                                                                                                        675

179........................ Rules............................................................................... 675

Part XI—Agents and customs brokers                                                                 677

Division 1—Preliminary                                                                                          677

180........................ Interpretation................................................................... 677

Division 2—Rights and liabilities of agents                                                   679

181........................ Authorised agents........................................................... 679

182........................ Authority to be produced................................................ 680

183........................ Agents personally liable.................................................. 680

183A..................... Principal liable for agents acting..................................... 681

Division 3—Licensing of customs brokers                                                    682

183B...................... Interpretation................................................................... 682

183C...................... Grant of licence............................................................... 682

183CA................... Application for licence.................................................... 682

183CB................... Reference of application to Committee............................ 683

183CC................... Requirements for grant of licence................................... 684

183CD................... Eligibility to be nominee................................................. 686

183CE................... Original endorsement on licence..................................... 687

183CF................... Variation of licences....................................................... 687

183CG................... Licence granted subject to conditions.............................. 688

183CGA................ Comptroller‑General of Customs may impose additional conditions to which a broker’s licence is subject........................................................................................ 690

183CGB................ Comptroller‑General of Customs may vary the conditions to which a broker’s licence is subject           691

183CGC................ Breach of conditions of a broker’s licence...................... 691

183CH................... Duration of licence.......................................................... 692

183CJ.................... Renewal of licence.......................................................... 692

183CJA................. Licence charges............................................................... 693

183CK................... Security........................................................................... 693

183CM.................. Nominees........................................................................ 695

183CN................... Removal of nominee....................................................... 695

183CP................... Notice to nominate new nominee.................................... 696

Division 4—Suspension, revocation and non‑renewal of licences     697

183CQ................... Investigation of matters relating to a broker’s licence..... 697

183CR................... Interim suspension by Comptroller‑General of Customs 699

183CS................... Powers of Comptroller‑General of Customs.................. 700

183CT................... Effect of suspension....................................................... 701

183CU................... Service of notices............................................................ 701

Division 5—National Customs Brokers Licensing Advisory Committee              702

183D..................... National Customs Brokers Licensing Advisory Committee 702

183DA.................. Constitution of Committee.............................................. 702

183DB................... Remuneration and allowances......................................... 703

183DC................... Acting Chair................................................................... 703

183DD.................. Deputy member.............................................................. 704

183E...................... Procedure of Committees................................................ 705

183F...................... Evidence......................................................................... 705

183G..................... Proceedings in private..................................................... 705

183H..................... Determination of questions before a Committee............. 705

183J....................... Customs broker affected by investigations to be given notice  705

183K...................... Summoning of witnesses................................................ 706

183L...................... Service of notices and summonses................................. 706

183N..................... Committee may examine upon oath or affirmation.......... 707

183P...................... Offences by witness....................................................... 707

183Q..................... Statements by witness..................................................... 708

183R...................... Witness fees.................................................................... 708

183S...................... Representation by counsel etc......................................... 708

183T...................... Protection of members.................................................... 709

183U..................... Protection of barristers, witnesses etc............................. 709


An Act relating to the Customs

  

Part IIntroductory

  

1  Short title

                   This Act may be cited as the Customs Act 1901.

2  Commencement

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

4  Definitions

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

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

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

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

Airport means an airport appointed under section 15.

Airport owner includes the occupier of an airport.

Airport shop goods means:

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

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

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

approved form means a form approved under section 4A.

approved statement means a statement approved under section 4A.

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 Federal Circuit and Family Court of Australia (Division 1), 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.

eligible business entity has the meaning given by subparagraph 69(1)(d)(ia).

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 t