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Customs Act 1901

Authoritative Version
Act No. 6 of 1901 as amended, taking into account amendments up to Offshore Electricity Infrastructure Legislation Amendment Act 2022
An Act relating to the Customs
Administered by: Home Affairs; Industry, Science and Resources
Registered 09 Jan 2023
Start Date 29 Dec 2022

Commonwealth Coat of Arms of Australia

Customs Act 1901

No. 6, 1901

Compilation No. 173

Compilation date:                              29 December 2022

Includes amendments up to:            Act No. 71, 2022

Registered:                                         9 January 2023

This compilation is in 5 volumes

Volume 1:       sections 1–126C

Volume 2:       sections 126D–183U

Volume 3:       sections 183UA–269SK

Volume 4:       sections 269SM–279

                        Schedule

Volume 5:       Endnotes

Each volume has its own contents

This compilation includes commenced amendments made by Act No. 57, 2022

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 29 December 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........................................................... 31

4AA...................... Act not to apply so as to exceed Commonwealth power... 31

4AB....................... Compensation for acquisition of property......................... 32

4A......................... Approved forms and approved statements........................ 33

4B.......................... What is a Customs‑related law.......................................... 33

4C.......................... Identity cards.................................................................... 34

5............................ Penalties at foot of sections or subsections....................... 35

5AA...................... Application of the Criminal Code..................................... 35

Part II—Administration                                                                                                   36

5A......................... Attachment of overseas resources installations................. 36

5B.......................... Installation of overseas sea installations............................ 37

5BA....................... Installation of overseas offshore electricity installations... 38

5C.......................... Certain installations to be part of Australia....................... 39

6............................ Act does not extend to external Territories........................ 41

7............................ General administration of Act........................................... 41

8............................ Collectors, States and Northern Territory......................... 41

8A......................... Attachment of part of a State or Territory to adjoining State or Territory for administrative purposes     42

9............................ Delegation......................................................................... 42

11.......................... Arrangements with States and the Northern Territory...... 43

13.......................... Customs seal..................................................................... 44

14.......................... Flag................................................................................... 44

15.......................... Appointment of ports etc.................................................. 45

19.......................... Accommodation on wharfs and at airports....................... 45

20.......................... Waterfront area control..................................................... 46

25.......................... Persons before whom declarations may be made.............. 48

26.......................... Declaration by youths....................................................... 48

28.......................... Working days and hours etc............................................. 48

Part III—Customs control examination and securities generally           50

30.......................... Customs control of goods................................................. 50

30A....................... Exemptions under Torres Strait Treaty............................. 53

31.......................... Goods on ships and aircraft subject to customs control.... 57

33.......................... Persons not to move goods subject to customs control..... 57

33A....................... Resources installations subject to customs control............ 59

33B........................ Sea installations subject to customs control...................... 60

33BA..................... Offshore electricity installations subject to customs control 61

33C........................ Obstructing or interfering with Commonwealth property in a Customs place          62

34.......................... No claim for compensation for loss.................................. 62

35.......................... Goods imported by post................................................... 63

35A....................... Amount payable for failure to keep dutiable goods safely etc. 63

36.......................... Offences for failure to keep goods safely or failure to account for goods                64

37.......................... Accounting for goods....................................................... 67

42.......................... Right to require security.................................................... 67

43.......................... Form of security............................................................... 69

44.......................... General securities may be given........................................ 69

45.......................... Cancellation of securities.................................................. 69

46.......................... New securities.................................................................. 70

47.......................... Form of security............................................................... 70

48.......................... Effect of security............................................................... 71

Part IV—The importation of goods                                                                          72

Division 1A—Preliminary                                                                                        72

49.......................... Importation....................................................................... 72

49A....................... Ships and aircraft deemed to be imported......................... 72

49B........................ Installations and goods deemed to be imported................. 74

49C........................ Obligations under this Part may be satisfied in accordance with a trusted trader agreement     75

Division 1—Prohibited imports                                                                             77

50.......................... Prohibition of the importation of goods............................ 77

51.......................... Prohibited imports............................................................ 79

51A....................... Certain controlled substances taken to be prohibited imports 80

52.......................... Invalidation of licence, permission etc. for false or misleading information             80

Division 2—The boarding of ships and aircraft                                           81

58.......................... Ships and aircraft to enter ports or airports....................... 81

58A....................... Direct journeys between installations and external places prohibited       82

58B........................ Direct journeys between certain resources installations and external places prohibited            85

60.......................... Boarding stations.............................................................. 87

61.......................... Facility for boarding......................................................... 88

61A....................... Owner or operator of port etc. to facilitate boarding......... 89

62.......................... Ships to come quickly to place of unlading....................... 90

63.......................... Ship or aircraft not to be moved without authority............ 90

Division 3—The report of the cargo                                                                  91

Subdivision A—General reporting requirements                                            91

63A....................... Definitions........................................................................ 91

64.......................... Impending arrival report................................................... 94

64AA.................... Arrival report.................................................................... 96

64AAA................. Report of stores and prohibited goods.............................. 98

64AAB.................. Notifying Department of particulars of cargo reporters.. 100

64AAC.................. Report to Department of persons engaged to unload cargo 101

64AB..................... Cargo reports.................................................................. 102

64ABAA............... Outturn reports............................................................... 106

64ABAB............... When outturn report is to be communicated to Department 107

64ABAC............... Explanation of shortlanded or surplus cargo................... 109

64ACA.................. Passenger reports............................................................ 110

64ACB.................. Crew reports................................................................... 113

64ACC.................. Information does not have to be reported if it has already been reported under the Migration Act 1958  115

64ACD.................. Offence for failure to comply.......................................... 115

64ACE.................. Communication of reports.............................................. 116

64ADAA.............. Requirements for communicating to Department electronically                116

64ADA................. Disclosure of cargo reports to port authorities................ 117

64AE..................... Obligation to answer questions and produce documents 117

64AF..................... Obligation to provide access to passenger information... 118

64A....................... Ships or aircraft arriving at certain places....................... 120

65.......................... Master or pilot of wrecked ship or aircraft to report....... 121

66.......................... Goods derelict to be delivered to officer......................... 122

67.......................... Interference with derelict goods...................................... 123

Subdivision C—The registration, rights and obligations of special reporters               123

67EA..................... Special reporters............................................................. 123

67EB..................... Requirements for registration as a special reporter.......... 123

67EC..................... The making of an application.......................................... 126

67ED..................... Consideration of the application...................................... 128

67EE...................... Basic conditions attaching to registration as a special reporter 129

67EF...................... Storage and record maintenance conditions.................... 130

67EG..................... Special mail‑order house condition................................. 131

67EH..................... Further conditions may be imposed by regulations......... 131

67EI....................... Breach of conditions of registration................................ 132

67EJ...................... Duration of registration................................................... 132

67EK..................... Renewal of registration................................................... 132

67EL...................... Comptroller‑General of Customs to allocate a special identifying code for each special reporter             135

67EM.................... Cancellation of registration as special reporter................ 135

Subdivision E—Registering re‑mail reporters                                               137

67F........................ Applying to be a re‑mail reporter.................................... 137

67G....................... Registering re‑mail reporters........................................... 137

67H....................... Fit and proper person test............................................... 138

67I......................... Obligation of re‑mail reporters to notify Comptroller‑General of Customs of certain matters  141

67J......................... Varying etc. conditions of registration............................ 141

67K........................ Cancelling the registration of a re‑mail reporter.............. 142

Division 4—The entry, unshipment, landing, and examination of goods              143

Subdivision A—Preliminary                                                                               143

68.......................... Entry of imported goods................................................. 143

68A....................... Goods imported for transhipment................................... 145

69.......................... Like customable goods and excise‑equivalent goods...... 145

70.......................... Special clearance goods.................................................. 150

71.......................... Information and grant of authority to deal with goods not required to be entered    152

Subdivision AA—Information and grant of authority to deal with Subdivision AA goods         152

71AAAA.............. Meaning of Subdivision AA goods.................................. 152

71AAAB............... Report and grant of authority to deal with Subdivision AA goods          152

71AAAC............... Suspension of authority to deal with Subdivision AA goods  153

Subdivision AB—Information and grant of authority to deal with specified low value goods  155

71AAAD.............. Meaning of specified low value goods............................ 155

71AAAE............... Regulations..................................................................... 155

71AAAF............... Making a self‑assessed clearance declaration.................. 155

71AAAG.............. Collector’s response if a self‑assessed clearance declaration is communicated separately from a cargo report........................................................................................ 156

71AAAH.............. Collector’s response if a self‑assessed clearance declaration is communicated together with a cargo report........................................................................................ 156

71AAAI................ Authority to deal with goods covered by a self‑assessed clearance declaration        156

71AAAJ................ Contents of authority to deal with specified low value goods  157

71AAAK............... No authority to deal with specified low value goods while subject to a direction to hold or further examine........................................................................................ 158

71AAAL............... No authority to deal with specified low value goods unless duty etc. paid               158

71AAAM.............. Suspension of authority to deal with specified low value goods              159

71AAAN.............. Cancellation of authority to deal with specified low value goods             160

71AAAO.............. Officer may seek further information in relation to self‑assessed clearance declaration           161

71AAAP............... Withdrawal of self‑assessed clearance declarations........ 163

71AAAQ.............. Further self‑assessed clearance declaration not to be given while there is an existing self‑assessed clearance declaration....................................................................... 164

71AAAR............... Effect of withdrawal of a self‑assessed clearance declaration.. 165

71AAAS............... Annotation of self‑assessed clearance declaration by Collector for certain purposes not to constitute withdrawal...................................................................... 165

71AAAT............... Manner and effect of communicating self‑assessed clearance declarations to Department       165

Subdivision B—Import declarations                                                                 166

71A....................... Making an import declaration......................................... 166

71B........................ Liability for import declaration processing charge.......... 168

71BA..................... Warehoused goods declaration fee.................................. 169

71C........................ Authority to deal with goods in respect of which an import declaration has been made           170

71D....................... Visual examination in presence of officer....................... 174

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

Subdivision D—Warehouse declarations                                                         177

71DG.................... Subdivision does not apply to tobacco products............. 177

71DH.................... Making a warehouse declaration..................................... 177

71DI...................... Liability for warehouse declaration processing charge.... 179

71DJ...................... Authority to deal with goods in respect of which a warehouse declaration has been made      179

71DK..................... Visual examination in presence of officer....................... 183

71DL..................... An officer may seek additional information.................... 183

Subdivision E—General                                                                                       186

71E........................ Application for movement permission............................ 186

71F........................ Withdrawal of import entries.......................................... 188

71G....................... Goods not to be entered while an entry is outstanding.... 190

71H....................... Effect of withdrawal....................................................... 190

71J......................... Annotation of import entry by Collector for certain purposes not to constitute withdrawal     190

71K........................ Manner of communicating with Department by document 191

71L........................ Manner and effect of communicating with Department electronically      191

71M....................... Requirements for communicating to Department electronically                192

72.......................... Failure to make entries.................................................... 192

73.......................... Breaking bulk................................................................. 193

74.......................... Officer may give directions as to storage or movement of certain goods 194

76.......................... Goods landed at ship’s risk etc....................................... 195

77.......................... Repacking on wharf........................................................ 195

77AA.................... Disclosure of information to cargo reporter or owner of goods               195

Division 5—Detention of goods in the public interest                              197

77EA..................... Minister may order goods to be detained........................ 197

77EB..................... Notice to person whose goods are detained.................... 197

77EC..................... Detention of goods by Collector..................................... 198

77ED..................... Minister may authorise delivery of detained goods into home consumption            198

77EE...................... Minister may authorise export of detained goods........... 198

77EF...................... When goods have been detained for 12 months.............. 199

Part IVA—Depots                                                                                                             201

77F........................ Interpretation................................................................... 201

77G....................... Depot licences................................................................. 202

77H....................... Application for a depot licence........................................ 203

77J......................... Comptroller‑General of Customs may require applicant to supply further information            203

77K........................ Requirements for grant of depot licence.......................... 204

77L........................ Granting of a depot licence............................................. 206

77LA..................... Variation of places covered by depot licence.................. 207

77N....................... Conditions of a depot licence—general........................... 209

77P........................ Conditions of a depot licence—imported goods............. 212

77Q....................... Comptroller‑General of Customs may impose additional conditions to which a depot licence is subject 212

77R........................ Breach of conditions of depot licence............................. 213

77S........................ Duration of depot licences.............................................. 214

77T........................ Renewal of depot licences............................................... 214

77U....................... Licence charges............................................................... 215

77V....................... Notice of intended cancellation etc. of a depot licence..... 215

77VA.................... Depot must not be used if depot licence is suspended etc. 219

77VB..................... Revocation of suspension of depot licences.................... 220

77VC..................... Cancellation of depot licences......................................... 220

77W....................... Refund of depot licence charge on cancellation of a depot licence            221

77X....................... Collector’s powers in relation to a place that is no longer a depot            222

77Y....................... Collector may give directions in relation to goods subject to customs control          224

77Z........................ Licences cannot be transferred........................................ 225

77ZA..................... Service of notice............................................................. 225

Part V—Warehouses                                                                                                       226

78.......................... Interpretation................................................................... 226

79.......................... Warehouse licences......................................................... 227

80.......................... Applications for warehouse licences............................... 227

80A....................... Comptroller‑General of Customs may require applicant to supply further information            228

81.......................... Requirements for grant of warehouse licence................. 228

81A....................... Grant of a warehouse licence.......................................... 231

81B........................ Variation of the place covered by a warehouse licence... 231

82.......................... Conditions of warehouse licences................................... 233

82A....................... Comptroller‑General of Customs may impose additional conditions to which a warehouse licence is subject........................................................................................ 235

82B........................ Comptroller‑General of Customs may vary the conditions to which a warehouse licence is subject        236

82C........................ Breach of conditions of a warehouse licence.................. 236

83.......................... Duration of warehouse licence........................................ 236

84.......................... Renewal of warehouse licence........................................ 239

85.......................... Licence charges............................................................... 239

85A....................... Payment of warehouse licence charge............................. 240

86.......................... Suspension of warehouse licences.................................. 240

87.......................... Cancellation of warehouse licences................................. 246

87A....................... Refund of warehouse licence charge............................... 248

88.......................... Service of notices............................................................ 248

89.......................... Death of licence holder................................................... 248

90.......................... Obligations of holders of warehouse licences................. 248

91.......................... Access to warehouses..................................................... 249

92.......................... Repacking in warehouse................................................. 249

93.......................... Regauging etc. of goods................................................. 249

94.......................... Goods not worth duty may be destroyed........................ 250

95.......................... Revaluation..................................................................... 250

96.......................... Arrears of warehouse charges........................................ 250

96A....................... Outwards duty free shops............................................... 251

96B........................ Inwards duty free shops................................................. 255

97.......................... Goods for public exhibition............................................ 258

98.......................... Goods blended or packaged in warehouse...................... 258

99.......................... Entry of warehoused goods............................................ 259

100........................ Entry of goods without warehousing with permission of Collector         260

101........................ Delivery of warehousing authority................................. 261

102........................ Holder of licence to inform Collector of certain matters.. 261

102A..................... Notices to Department by holder of warehouse licence.. 262

Part VAAA—Cargo terminals                                                                                  263

Division 1—Preliminary                                                                                          263

102B...................... Definitions...................................................................... 263

102BA................... Meaning of fit and proper person.................................. 264

Division 2—Obligations of cargo terminal operators                             266

102C...................... Notifying Department of cargo terminal......................... 266

102CA................... Physical security of cargo terminal and goods................ 266

102CB................... Movement of signs at or near cargo terminal.................. 267

102CC................... Notification requirements relating to goods.................... 267

102CD................... Unclaimed goods............................................................ 268

102CE................... Record keeping requirements.......................................... 268

102CF................... Fit and proper person...................................................... 269

102CG................... Adequate training of staff............................................... 269

102CH................... Complying with directions.............................................. 270

102CI.................... Responsibility to provide facilities and assistance........... 270

102CJ.................... Comptroller‑General of Customs may impose additional obligations      270

102CK................... Offence—failure to comply with obligations or requirements  270

Division 3—Obligations of cargo handlers                                                   272

102D..................... Certain provisions of Division 2 apply........................... 272

102DA.................. Unpacking of goods in containers at cargo terminal....... 272

102DB................... Facilitating transhipment or export of goods................... 272

102DC................... Using establishment identification when communicating with Department              272

102DD.................. Comptroller‑General of Customs may impose additional obligations      273

102DE................... Offence—failure to comply with obligations or requirements  273

Division 4—Powers of authorised officers                                                    274

102E...................... General powers............................................................... 274

102EA................... Power to make requests.................................................. 275

102EB................... Power to give directions................................................. 275

Division 5—Directions to cargo terminal operators or cargo handlers               277

102F...................... Directions to cargo terminal operators or cargo handlers etc. 277

102FA................... Offence—failure to comply with direction...................... 278

Part VA—Special provisions relating to beverages                                       279

103........................ Interpretation................................................................... 279

104........................ Customable beverage imported in bulk must be entered for warehousing                279

105........................ Certain customable beverage not to be entered for home consumption in bulk containers without approval of Comptroller‑General of Customs.................................... 279

105A..................... Delivery from customs control of brandy, whisky or rum 280

Part VAA—Special provisions relating to excise‑equivalent goods     281

105B...................... Extinguishment of duty on excise‑equivalent goods....... 281

105C...................... Returns........................................................................... 282

105D..................... GST matters.................................................................... 284

105E...................... Use of excise‑equivalent goods in the manufacture of excisable goods to occur at a dual‑licensed place 285

Part VB—Information about persons departing Australia                     286

Division 1—Reports on departing persons                                                   286

Subdivision A—Reports on departing persons                                               286

106A..................... Ships and aircraft to which this Subdivision applies....... 286

106B...................... Report 48 hours before ship or aircraft is due to depart.. 286

106C...................... Report 4 hours before ship or aircraft is due to depart.... 287

106D..................... Report just before ship or aircraft departs....................... 288

Subdivision B—Reports on matters in approved statement                        289

106E...................... Ships and aircraft to which this Subdivision applies....... 289

106F...................... Reports on matters in approved statement....................... 289

Subdivision C—How reports under this Division are to be made              289

106G..................... Reports to be made electronically.................................... 289

106H..................... Reports to be made by document if approved electronic system or other approved format or method unavailable...................................................................... 290

106I....................... Comptroller‑General of Customs may approve different statements or forms         291

Division 2—Questions about departing persons                                        292

106J....................... Officers may question operators about departing persons 292

Part VI—The exportation of goods                                                                        293

Division 1AAA—Preliminary                                                                               293

107........................ Obligations under this Part may be satisfied in accordance with a trusted trader agreement     293

Division 1—Prohibited exports                                                                           294

112........................ Prohibited exports........................................................... 294

112A..................... Certain controlled substances taken to be prohibited exports 296

112B...................... Invalidation of licence, permission etc. for false or misleading information             297

Division 1AA—Export of goods for a military end‑use                         298

112BA................... Notice prohibiting export................................................ 298

112BB................... How notices are to be given............................................ 300

112BC................... Statement to Parliament................................................... 300

Division 1A—Directions in relation to goods for export etc. that are subject to customs control         301

112C...................... Collector may give directions in relation to goods for export etc. that are subject to customs control      301

112D..................... Compliance with a direction given under section 112C.. 301

Division 2—Entry and clearance of goods for export                            303

Subdivision A—Preliminary                                                                               303

113........................ Entry of goods for export............................................... 303

113AA.................. How an entry of goods for export is made..................... 304

Subdivision B—Export declarations                                                                 305

114........................ Making an export declaration.......................................... 305

114A..................... An officer may seek additional information.................... 306

114B...................... Confirming exporters...................................................... 308

Subdivision D—General                                                                                       311

114C...................... Authority to deal with goods entered for export............. 311

114CA................... Suspension of an authority to deal with goods entered for export in order to verify particulars of the goods........................................................................................ 313

114CB................... Revocation of the suspension of an authority to deal...... 314

114CC................... An officer may seek additional information if an authority to deal has been suspended           315

114D..................... Goods to be dealt with in accordance with export entry.. 317

114E...................... Sending goods to a wharf or airport for export............... 318

114F...................... Notices to Department by person who receives goods at a wharf or airport for export            319

115........................ Goods not to be taken on board without authority to deal 319

116........................ What happens when goods entered for export by an export declaration are not dealt with in accordance with the export entry............................................................... 320

117........................ Security........................................................................... 321

117AA.................. Consolidation of certain goods for export can only occur at a prescribed place       321

117A..................... Submanifests to be communicated to Department........... 322

118........................ Certificate of Clearance................................................... 323

118A..................... Requirements for granting a Certificate of Clearance in respect of certain ships or aircraft      324

119........................ Communication of outward manifest to Department....... 325

119AA.................. Application for permission to move, alter or interfere with goods for export           326

119AB................... Application for permission to move, alter or interfere with goods that are no longer for export              328

119AC................... Dealing with an application for a permission to move etc. goods that are no longer for export                328

119A..................... Withdrawal of entries, submanifests and manifests........ 329

119B...................... Effect of withdrawal....................................................... 330

119C...................... Change of electronic entries and change of submanifests and manifests treated as withdrawals              330

119D..................... Notification of export entries, submanifests, manifests, withdrawals and applications            331

119E...................... Requirements for communicating to Department electronically                331

120........................ Shipment of goods.......................................................... 331

122........................ Time of clearance............................................................ 332

Division 3A—Examining goods for export that are not yet subject to customs control              333

122F...................... Object of Division.......................................................... 333

122G..................... Occupier of premises...................................................... 333

122H..................... Consent required to enter premises and examine goods for export          333

122J....................... Officer must leave premises if consent withdrawn......... 334

122K...................... Power to search premises for export goods.................... 334

122L...................... Power to examine export goods...................................... 335

122M..................... Power to examine documents relating to export goods... 335

122N..................... Power to question occupier about export goods............. 335

122P...................... Power to bring equipment to the premises...................... 335

122Q..................... Compensation................................................................. 335

122R...................... Powers in this Division are additional to other powers... 336

Division 4—Exportation procedures after Certificate of Clearance issued        337

123........................ Ship to bring to and aircraft to stop at boarding stations. 337

124........................ Master or pilot to account for missing goods.................. 337

125........................ Goods exported to be landed at proper destination......... 338

126........................ Certificate of landing....................................................... 338

Division 4A—Exportation of goods to Singapore                                     339

126AAA............... Definitions...................................................................... 339

126AB................... Record keeping obligations............................................. 339

126AC................... Power to require records................................................. 339

126AD.................. Power to ask questions................................................... 340

Division 4B—Exportation of textile or apparel goods to the US      341

126AE................... Authorised officer may request records or ask questions 341

Division 4C—Exportation of goods to Thailand                                        343

126AF................... Definitions...................................................................... 343

126AG.................. Record keeping obligations............................................. 343

126AH.................. Power to require records................................................. 343

126AI.................... Power to ask questions................................................... 344

Division 4D—Exportation of goods to New Zealand                              345

126AJA................. Definitions...................................................................... 345

126AJB................. Record keeping obligations............................................. 345

126AJC................. Power to require records................................................. 346

126AJD................. Power to ask questions................................................... 346

Division 4DA—Exportation of goods to Peru                                             347

126AJE................. Definitions...................................................................... 347

126AJF................. Record keeping obligations............................................. 347

126AJG................. Power to require records................................................. 348

126AJH................. Power to ask questions................................................... 348

Division 4E—Exportation of goods to Chile                                                350

126AKA................ Definitions...................................................................... 350

126AKB................ Record keeping obligations............................................. 350

126AKC................ Power to require records................................................. 350

126AKD................ Power to ask questions................................................... 351

Division 4EA—Exportation of goods to Parties to the Pacific Agreement on Closer Economic Relations Plus                                                                                                           352

126AKE................ Definitions...................................................................... 352

126AKF................ Record keeping obligations............................................. 352

126AKG................ Power to require records................................................. 353

126AKH................ Power to ask questions................................................... 353

Division 4EB—Exportation of goods to Parties to the Comprehensive and Progressive Agreement for Trans‑Pacific Partnership                                                            355

126AKI................. Definitions...................................................................... 355

126AKJ................. Record keeping obligations............................................. 356

126AKK................ Power to require records................................................. 356

126AKL................ Power to ask questions................................................... 357

Division 4F—Exportation of goods to Malaysia                                        358

126ALA................ Definitions...................................................................... 358

126ALB................ Record keeping obligations............................................. 358

126ALC................ Power to require records................................................. 358

126ALD................ Power to ask questions................................................... 359

Division 4FA—Exportation of goods to Indonesia                                   360

126ALE................. Definitions...................................................................... 360

126ALF................. Record keeping obligations............................................. 360

126ALG................ Power to require records................................................. 361

126ALH................ Power to ask questions................................................... 361

Division 4G—Exportation of goods to Korea                                             363

126AMA............... Definitions...................................................................... 363

126AMB............... Record keeping obligations............................................. 363

126AMC............... Power to require records................................................. 363

126AMD............... Power to ask questions................................................... 364

Division 4GA—Exportation of goods to India                                            365

126AME............... Definitions...................................................................... 365

126AMF............... Record keeping obligations............................................. 365

126AMG............... Power to require records................................................. 366

126AMH............... Power to ask questions................................................... 366

Division 4H—Exportation of goods to Japan                                             368

126ANA............... Definitions...................................................................... 368

126ANB................ Record keeping obligations............................................. 368

126ANC................ Power to require records................................................. 368

126AND............... Power to ask questions................................................... 369

Division 4J—Exportation of goods to China                                               370

126AOA............... Definitions...................................................................... 370

126AOB................ Record keeping obligations............................................. 371

126AOC................ Power to require records................................................. 371

126AOD............... Power to ask questions................................................... 372

Division 4K—Exportation of goods to Hong Kong, China                  373

126APA................ Definitions...................................................................... 373

126APB................ Record keeping obligations............................................. 374

126APC................ Power to require records................................................. 374

126APD................ Power to ask questions................................................... 375

Division 4L—Exportation of goods to Parties to the Regional Comprehensive Economic Partnership Agreement                                                                                            376

126AQA............... Definitions...................................................................... 376

126AQB................ Record keeping obligations............................................. 376

126AQC................ Power to require records................................................. 377

126AQD............... Power to ask questions................................................... 377

Division 5—Miscellaneous                                                                                     379

126A..................... Export of installations..................................................... 379

126B...................... Export of goods from installations.................................. 379

126C...................... Size of exporting vessel.................................................. 379


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 offshore electricity installation means an offshore electricity installation that is deemed to be part of Australia because of the operation of section 5C.

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 offshore area has the same meaning as in the Offshore Electricity Infrastructure Act 2021.

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:

                     (a)  an Australian resources installation; or

                     (b)  an Australian sea installation; or

                     (c)  an Australian offshore electricity 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; or

                     (c)  an offshore electricity 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.

offshore electricity installation means infrastructure, a structure or an installation that:

                     (a)  is offshore renewable energy infrastructure within the meaning of the Offshore Electricity Infrastructure Act 2021; or

                     (b)  is offshore electricity transmission infrastructure within the meaning of that Act.

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 offshore electricity installation means an offshore electricity installation that:

                     (a)  is in the Commonwealth offshore area; and

                     (b)  has been brought into the Commonwealth offshore area from a place outside the outer limits of the area;

but does not include an Australian offshore electricity installation.

Overseas resources installation means an off‑shore installation that:

                     (a)  is in Australian waters; and

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

but does not include an Australian resources installation.

Overseas sea installation means a sea installation that:

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

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

but does not include an Australian sea installation.

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

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

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

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

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

Pilot means the person in charge or command of any aircraft.

Place includes ship or aircraft.

place outside Australia includes:

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

                     (b)  a resources installation in the Greater Sunrise special regime area;

but does not include:

                     (c)  any other area of waters outside Australia; or

                     (d)  any other installation outside Australia; or

                     (e)  a ship outside Australia; or

                      (f)  a reef or an uninhabited island outside Australia.

pleasure craft means a ship that from the time of its arrival at its first port of arrival in Australia from a place outside Australia until the time of its departure from its last port of departure in Australia is:

                     (a)  used or intended to be used wholly for recreational activities, sporting activities or both; and

                     (b)  not used or intended to be used for any commercial activity; and

                     (c)  not offered or intended to be offered for sale or disposal.

Port means a port appointed under section 15.

port authority means a body administering the business carried on at a port or ports in a State or Territory.

Produce documents means that the person on whom the obligation to produce documents is cast shall to the best of his or her power produce to the Collector all documents relating to the subject matter mentioned.

Prohibited goods means:

                     (a)  goods whose importation or exportation is prohibited by this Act or any other law of the Commonwealth; or

                     (b)  goods whose importation or exportation is subject to restrictions or conditions under this Act or any other law of the Commonwealth; or

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

                     (c)  goods subject to customs control.

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

Records offence means:

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

                     (b)  an offence against:

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

                            (iii)  section 237 of this Act;

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

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

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

Resources installation means:

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

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

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

restricted goods has the meaning given by section 233BABAE.

rules, in relation to Part XA, has the meaning given by section 179.

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

Sea Installations Act means the Sea Installations Act 1987.

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

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

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

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

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

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

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

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

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

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

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

taxable importation has the meaning given by the GST Act.

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

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

                     (a)  exercising powers; or

                     (b)  performing functions;

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

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

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

This Act includes all regulations made thereunder.

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

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

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

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

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

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

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

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

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

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

tobacco products means goods classified to heading 2401, 2402 or 2403 or subheading 2404.11.00 of Schedule 3 to the Customs Tariff Act 1995 (except goods classified to subheading 2402.90.00 or 2403.99.10 of that Schedule).

transport security identification card means:

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

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

trusted trader agreement means an agreement entered into under section 176A between the Comptroller‑General of Customs and an entity, and includes such an agreement as varied and in force from time to time.

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

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

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

                     (a)  animals;

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

                     (c)  greasy wool;

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

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

                      (f)  crude petroleum.

unmarked plastic explosive has the same meaning as in Subdivision B of Division 72 of the Criminal Code.

UN‑sanctioned goods means goods that are prescribed as UN‑sanctioned goods under subsection 233BABAA(1).

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

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

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

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

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

Warehoused goods means:

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

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

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

Wharf means a wharf appointed under section 15.

Wharf owner includes any owner or occupier of any wharf.

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

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

       (1AA)  The Comptroller‑General of Customs may, by writing, authorise an officer of Customs to exercise the powers or perform the functions of an authorised officer under a specified provision of this Act.

          (1A)  If:

                     (a)  the Comptroller‑General of Customs gives an authorisation under subsection (1AA); and

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

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

          (1B)  For the purposes of paragraph (d) of the definition of officer of Customs in subsection (1), the Comptroller‑General of Customs may, by writing, authorise a person to exercise all the powers and perform all the functions of an officer of Customs.

          (1C)  For the purposes of paragraph (e) of the definition of officer of Customs in subsection (1), the Comptroller‑General of Customs may, by writing, specify an office or position (whether or not in or for the Commonwealth).

          (1D)  For the purposes of subparagraph (f)(i) of the definition of officer of Customs in subsection (1), the Comptroller‑General of Customs may, by writing, authorise a person to exercise the powers or perform the functions of an officer of Customs for the purposes of a specified provision of a Customs Act.

          (1E)  For the purposes of subparagraph (f)(ii) of the definition of officer of Customs in subsection (1), the Comptroller‑General of Customs may, by writing, specify an office or position (whether or not in or for the Commonwealth) in relation to a specified provision of a Customs Act.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

                              (i)  is able to float or be floated;

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

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

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

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

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

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

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

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

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

                     (a)  the installation:

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

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

                     (b)  the installation:

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

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

          (9A)  If it is necessary to determine whether a resources installation is attached to the seabed (the relevant seabed):

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

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

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

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

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

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

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

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

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

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

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

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

                     (b)  has been in a particular locality:

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

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

                            for:

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

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

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

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

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

for less than:

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

                     (d)  in any other case—5 days;

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

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

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

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

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

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

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

                     (b)  has been in a particular locality:

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

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

                            for:

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

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

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

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

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

for less than:

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

                     (d)  in any other case—5 days;

it shall not be taken to be installed in that adjacent area under subsection (15).

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

        (18A)  An offshore electricity installation is taken to be installed in the Commonwealth offshore area if the installation:

                     (a)  rests on the seabed in the Commonwealth offshore area; or

                     (b)  is fixed or connected to the seabed in the Commonwealth offshore area (whether or not the installation is floating); or

                     (c)  is attached or tethered to any other offshore electricity installation (including any other offshore electricity installation covered by this paragraph);

but does not include a vessel that is temporarily moored or anchored to the seabed in the Commonwealth offshore area.

        (18B)  An offshore electricity installation is not taken to be installed in the Commonwealth offshore area for the purposes of this Act unless it is taken to be so installed under subsection (18A).

           (19)  For the purposes of Part XII, a person will be taken to carry a thing, including a thing constituting or containing special forfeited goods or prohibited goods, on his or her body only if the thing constitutes, or is in or under, clothing worn by the person.

        (19A)  In subsection (19), the reference to clothing worn by a person includes a reference to any personal accessory or device that is worn by, or attached to, the person.

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

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

                     (a)  under 18 years of age; or

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

4AAA  Members of family

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

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

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

                     (c)  anyone else who would be a member of the person’s family if someone mentioned in paragraph (a) or (b) is taken to be a member of the person’s family.

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

             (1)  Unless the contrary intention appears, if a provision of this Act:

                     (a)  would, apart from this section, have an invalid application; but

                     (b)  also has at least one valid application;

it is the Parliament’s intention that the provision is not to have the invalid application, but is to have every valid application.

             (2)  Despite subsection (1), the provision is not to have a particular valid application if:

                     (a)  apart from this section, it is clear, taking into account the provision’s context and the purpose or object underlying the Act, that the provision was intended to have that valid application only if every invalid application, or a particular invalid application, of the provision had also been within the Commonwealth’s legislative power; or

                     (b)  the provision’s operation in relation to that valid application would be different in a substantial respect from what would have been its operation in relation to that valid application if every invalid application of the provision had been within the Commonwealth’s legislative power.

             (3)  Subsection (2) does not limit the cases where a contrary intention may be taken to appear for the purposes of subsection (1).

             (4)  This section applies to a provision of this Act, whether enacted before, at or after the commencement of this section.

             (5)  In this section:

application means an application in relation to:

                     (a)  one or more particular persons, things, matters, places, circumstances or cases; or

                     (b)  one or more classes (however defined or determined) of persons, things, matters, places, circumstances or cases.

invalid application, in relation to a provision, means an application because of which the provision exceeds the Commonwealth’s legislative power.

valid application, in relation to a provision, means an application that, if it were the provision’s only application, would be within the Commonwealth’s legislative power.

4AB  Compensation for acquisition of property

             (1)  If:

                     (a)  this Act would result in an acquisition of property; and

                     (b)  any provision of this Act would not be valid, apart from this section, because a particular person has not been compensated;

the Commonwealth must pay that person:

                     (c)  a reasonable amount of compensation agreed on between the person and the Commonwealth; or

                     (d)  failing agreement—a reasonable amount of compensation determined by a court of competent jurisdiction.

             (2)  Any damages or compensation recovered, or other remedy given, in a proceeding begun otherwise than under this section must be taken into account in assessing compensation payable in a proceeding begun under this section and arising out of the same event or transaction.

             (3)  In this section:

acquisition of property has the same meaning as in paragraph 51(xxxi) of the Constitution.

             (4)  The Consolidated Revenue Fund is appropriated for the purposes of making payments under this section.

4A  Approved forms and approved statements

             (1)  In this Act, a reference to an approved form is a reference to a form that is approved, by instrument in writing, by the Comptroller‑General of Customs.

          (1A)  In this Act, a reference to an approved statement is a reference to a statement that is approved, by instrument in writing, by the Comptroller‑General of Customs.

4B  What is a Customs‑related law

                   In this Act:

Customs‑related law means:

                     (a)  this Act; or

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

                  (baa)  section 72.13 of the Criminal Code; or

                   (ba)  Division 307 of the Criminal Code; or

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

4C  Identity cards

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

             (2)  An identity card:

                     (a)  must be in a form approved by the Comptroller‑General of Customs; and

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

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

Penalty:  One penalty unit.

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

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

5  Penalties at foot of sections or subsections

                   The penalty, pecuniary or other, set out:

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

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

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

5AA  Application of the Criminal Code

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

             (2)  For the purposes of a Customs prosecution:

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

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

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

             (3)  This section is not to be interpreted as affecting in any way the nature of any offence under this Act, the nature of any prosecution or proceeding in relation to any such offence, or the way in which any such offence is prosecuted, heard or otherwise dealt with.

             (4)  Without limiting the scope of subsection (3), this section is not to be interpreted as affecting in any way the standard or burden of proof for any offence under this Act that is the subject of a Customs prosecution.

             (5)  In this section:

Customs prosecution has the meaning given in section 244.

Part IIAdministration

  

5A  Attachment of overseas resources installations

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

Penalty:  500 penalty units.

          (1A)  Subsection (1) does not apply if the person has the permission of the Comptroller‑General of Customs given under subsection (2).

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

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

Penalty:  100 penalty units.

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

                     (a)  revoke the permission;

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

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

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

                     (a)  conditions relating to biosecurity risks (within the meaning of the Biosecurity Act 2015); and

                     (b)  conditions requiring the master of an installation to bring the installation to a place specified by the Comptroller‑General of Customs for examination for purposes relating to biosecurity risks (within the meaning of the Biosecurity Act 2015) before the installation is attached to the Australian seabed.

5B  Installation of overseas sea installations

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

Penalty:  500 penalty units.

          (1A)  Subsection (1) does not apply if the person has the permission of the Comptroller‑General of Customs given under subsection (2).

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

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

Penalty:  100 penalty units.

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

                     (a)  revoke the permission;

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

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

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

                     (a)  conditions relating to biosecurity risks (within the meaning of the Biosecurity Act 2015); and

                     (b)  conditions requiring the owner of the installation, to bring the installation to a place specified by the Comptroller‑General of Customs for examination for purposes relating to biosecurity risks (within the meaning of the Biosecurity Act 2015) before the installation is installed in an adjacent area or a coastal area.

5BA  Installation of overseas offshore electricity installations

             (1)  A person commits an offence if:

                     (a)  the person causes an overseas offshore electricity installation to be installed; and

                     (b)  the installation is installed in the Commonwealth offshore area.

Penalty:  500 penalty units.

             (2)  Subsection (1) does not apply if the person has permission in force under subsection (4).

             (3)  A person may apply to the Comptroller‑General of Customs for permission to cause an overseas offshore electricity installation to be installed in the Commonwealth offshore area.

             (4)  The Comptroller‑General of Customs may, by notice in writing given to the applicant, grant the permission, subject to such conditions (if any) as are specified in the notice.

             (5)  A person commits an offence if:

                     (a)  the person has permission in force under subsection (4); and

                     (b)  the permission is subject to one or more conditions (including a condition imposed or varied under subsection (6)); and

                     (c)  the person fails to comply with any of those conditions.

Penalty:  100 penalty units.

             (6)  If the Comptroller‑General of Customs has granted a person permission under subsection (4), the Comptroller‑General of Customs may, at any time before the installation is installed, by notice in writing given to the person:

                     (a)  revoke the permission; or

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

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

             (7)  Without limiting the generality of subsection (4), conditions to which a permission given under that subsection in relation to an offshore electricity installation may be subject include:

                     (a)  conditions relating to biosecurity risks (within the meaning of the Biosecurity Act 2015); and

                     (b)  conditions requiring the owner of the installation, to bring the installation to a place specified by the Comptroller‑General of Customs for examination for purposes relating to biosecurity risks (within the meaning of the Biosecurity Act 2015) before the installation is installed in the Commonwealth offshore area.

5C  Certain installations to be part of Australia

             (1)  For the purposes of the Customs Acts:

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

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

                     (c)  an offshore electricity installation that becomes installed in, or that is, at the commencement of this paragraph, installed in, the Commonwealth offshore area;

shall, subject to subsections (2), (3) and (4), be deemed to be part of Australia.

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

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

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

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

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

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

             (4)  An offshore electricity installation that is deemed to be part of Australia because of the operation of this section ceases to be part of Australia for the purposes of the Customs Acts if:

                     (a)  the installation is uninstalled from its location for the purpose of being taken to a place outside the outer limits of the Commonwealth offshore area; or

                     (b)  after having been uninstalled from its location otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place outside the outer limits of the Commonwealth offshore area.

6  Act does not extend to external Territories

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

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

7  General administration of Act

                   The Comptroller‑General of Customs has the general administration of this Act.

8  Collectors, States and Northern Territory

             (1)  In this Act, a reference to the Collector, or to a Collector, is a reference to:

                     (a)  the Comptroller‑General of Customs; or

                     (b)  any officer doing duty in the matter in relation to which the expression is used.

             (2)  For the purposes of this Act, a State shall be taken to include:

                     (a)  in the case of a State other than the State of Queensland—that part of Australian waters that is within the area described in Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006 that refers to that State; and

                     (b)  in the case of the State of Queensland—that part of Australian waters that is within:

                              (i)  the area described in that Schedule to that Act that refers to the State of Queensland; or

                             (ii)  the Coral Sea area.

             (3)  For the purposes of this Act, the Northern Territory shall be taken to include that part of Australian waters that is within:

                     (a)  the area described in Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006 that refers to the Northern Territory; or

                     (b)  the area described in that Schedule to that Act that refers to the Territory of Ashmore and Cartier Islands.

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

                   The Governor‑General may, by Proclamation, declare that, for the purposes of the administration of this Act, a part of a State or Territory specified in the Proclamation is attached to an adjoining State or Territory so specified, and a part of a State or Territory so specified shall, for the purposes of this Act, be deemed to be part of the adjoining State or Territory.

9  Delegation

             (1)  The Minister may, by signed instrument, delegate to an officer of Customs all or any of the functions and powers of the Minister under the Customs Acts.

             (2)  A function or power so delegated, when performed or exercised by the delegate, shall, for the purposes of the Customs Acts, be deemed to have been performed or exercised by the Minister.

             (3)  Paragraph 34AB(1)(c) of the Acts Interpretation Act 1901 does not apply to a delegation under subsection (1).

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

11  Arrangements with States and the Northern Territory

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

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

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

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

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

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

                    (aa)  for the performance by all or any of the persons who from time to time hold office as Judges of the Supreme Court of that Territory (and are not also Judges of the Federal Court of Australia or of the Supreme Court of the Australian Capital Territory) of the functions of a Judge under Subdivision C of Division 1B of Part XII; and

                   (ab)  for the performance by all or any of the persons who from time to time hold office as Judges of the Supreme Court of that Territory (and are not also Judges of the Federal Court of Australia or of the Supreme Court of the Australian Capital Territory) of the functions of a judicial officer under Subdivision DA of Division 1 of Part XII, and under other provisions in so far as they relate to that Subdivision; and

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

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

13  Customs seal

             (1)  There is to be a seal, called the customs seal, the design of which must be determined by the Comptroller‑General of Customs.

             (2)  The design so determined shall include:

                     (a)  the Coat of Arms of the Commonwealth, that is to say, the armorial ensigns and supporters granted to the Commonwealth by Royal Warrant dated 19 September 1912; and

                     (b)  the words “Australia—Comptroller‑General of Customs”.

             (3)  The customs seal must be kept at such place, and in the custody of such person, as the Comptroller‑General of Customs directs.

             (4)  The customs seal must be used as directed by the Comptroller‑General of Customs.

             (7)  All courts (whether exercising federal jurisdiction or not) and all persons acting judicially shall take judicial notice of the impression of the customs seal on a document or a copy of a document and, in the absence of proof to the contrary, shall presume that impression was made by proper authority.

14  Flag

                   The ships and aircraft employed in the service of the Australian Border Force (within the meaning of the Australian Border Force Act 2015) shall be distinguished from other ships and aircraft by such flag or in such other manner as shall be prescribed.

15  Appointment of ports etc.

             (1)  The Comptroller‑General of Customs may, by notice published in the Gazette:

                     (a)  appoint ports and fix the limits of those ports; and

                     (b)  appoint airports and fix the limits of those airports.

          (1A)  In deciding whether to appoint a port under subsection (1), the Comptroller‑General of Customs may take into account:

                     (a)  whether the port or any part of the port is a security regulated port (within the meaning of the Maritime Transport and Offshore Facilities Security Act 2003); and

                     (b)  if so—whether the person designated under section 14 of the Maritime Transport and Offshore Facilities Security Act 2003 as the port operator has a maritime security plan (within the meaning of that Act).

             (2)  The Comptroller‑General of Customs may, by notice published in the Gazette:

                     (a)  appoint wharves and fix the limits of those wharves; and

                     (b)  appoint boarding stations for the boarding of ships and aircraft by officers.

             (3)  A notice under subsection (1) or (2) may provide that a port, airport, wharf or boarding station appointed by the notice is to be a port, airport, wharf or boarding station for limited purposes specified in the notice.

19  Accommodation on wharfs and at airports

                   Every wharf‑owner and airport owner shall provide to the satisfaction of the Collector suitable office accommodation on his or her wharf or at his or her airport for the exclusive use of the officer employed at the wharf or airport also such shed accommodation for the protection of goods as the Comptroller‑General of Customs may in writing declare to be requisite.

Penalty:  1 penalty unit.

20  Waterfront area control

             (1)  A person who is in a waterfront area must, at the request of an officer of Customs, produce appropriate identification for the officer’s inspection.

             (2)  If a person refuses or fails to produce appropriate identification to an officer of Customs on request, the officer may, if he or she has reason to believe that the person is a member of the crew of an international ship, request the person to return to the ship forthwith to obtain that identification.

             (3)  If a member of the crew of an international ship refuses or fails to produce appropriate identification to an officer of Customs, the master of the ship is taken, because of that refusal or failure, to have committed an offence against this Act.

Penalty:  10 penalty units.

             (4)  In any proceedings for an offence against subsection (3), it is a defence if the master of the ship establishes that he or she has taken all reasonable steps to ensure that crew members:

                     (a)  have appropriate identification; and

                     (b)  understand their obligation to carry their identification in a waterfront area and to produce it to officers of Customs when requested to do so.

             (5)  If:

                     (a)  a person refuses or fails to produce appropriate identification to an officer of Customs on request; and

                     (b)  the officer has no reason to believe that the person is a member of an international ship’s crew;

the officer may:

                     (c)  if the person can otherwise establish his or her identity to the satisfaction of the officer and explain his or her presence in the waterfront area—issue the person with a temporary identification; or

                     (d)  if the person is unable to establish his or her identity or to explain his or her presence in the waterfront area—request the person to leave the waterfront area forthwith.

             (6)  For the purposes of this section, a temporary identification issued under subsection (5) has effect, until that document expires, as if it were an appropriate identification.

             (7)  A person must not refuse or fail to comply with a request under subsection (2) or paragraph (5)(d).

Penalty:  5 penalty units.

          (7A)  Subsection (7) does not apply if the person has a reasonable excuse.

             (8)  In this section:

appropriate identification means:

                     (a)  if a person is a member of the crew of an international ship:

                              (i)  current passport; or

                             (ii)  a document issued by the shipping company having control of the ship concerned setting out the full name and nationality of the person and the passport number or other official identification number of the person; or

                            (iii)  a document issued by, or by an instrumentality of, the Commonwealth, a State or a Territory providing photographic identification of the person and setting out the person’s full name, address, and date of birth; and

                     (b)  if the person is not a member of the crew of such a ship—either:

                              (i)  a document issued by the employer of the person providing photographic identification of the employee; or

                             (ii)  a document issued by, or by an instrumentality of, the Commonwealth, a State or a Territory providing photographic identification of the person and setting out the person’s full name, address, and date of birth.

international ship means a ship that is currently engaged in making international voyages.

waterfront area means an area:

                     (a)  that is:

                              (i)  a port or wharf that is appointed, and the limits of which are fixed, under section 15; or

                             (ii)  a boarding station that is appointed under section 15; and

                     (b)  that is signposted so as to give persons present in the area a clear indication:

                              (i)  that it is an area under customs control; and

                             (ii)  that they must not enter, or remain in, the area unless they carry appropriate identification; and

                            (iii)  that they may be required to produce appropriate identification and, if they fail to do so, that they may be requested to leave the area.

25  Persons before whom declarations may be made

                   Declarations under this Act may be made before the Minister, an officer of Customs or a Justice.

26  Declaration by youths

                   No person shall knowingly receive a declaration under this Act by any person under the age of eighteen years.

28  Working days and hours etc.

             (1)  The regulations may prescribe the days (which may include Sundays or holidays) on which, and the hours on those days (which may be different hours on different days) between which, officers are to be available to perform a specified function in every State or Territory, in a specified State or Territory or otherwise than in a specified State or Territory.

             (2)  If, at the request of a person, a Collector arranges for an officer to be available to perform a function at a place outside the hours prescribed for that function, the person must pay to the Commonwealth an overtime fee.

             (3)  The overtime fee in relation to the officer is:

                     (a)  $40 per hour or part hour during which the officer performs that function and engages in any related travel, or such other rate as is prescribed; and

                     (b)  any prescribed travel expense (at the rate prescribed) associated with the officer performing that function at that place.

             (4)  If, at the request of a person, a Collector arranges for an officer to be available to perform a function:

                     (a)  at a place that is not a place at which such a function is normally performed; and

                     (b)  during the hours prescribed for that function;

the person must pay to the Commonwealth a location fee.

             (5)  The location fee in relation to the officer is:

                     (a)  $37 per hour or part hour during which the officer performs that function and engages in any related travel, or such other rate as is prescribed; and

                     (b)  any prescribed travel expense (at the rate prescribed) associated with the officer performing that function at that place.

             (6)  In this section:

related travel means travel to or from the place at which the function referred to in paragraph (3)(a) or (5)(a) is performed if that travel directly relates to the officer performing that function.

Part IIICustoms control examination and securities generally

  

30  Customs control of goods

             (1)  Goods shall be subject to customs control as follows:

                     (a)  as to goods to which section 68 applies that are unshipped or that are a ship or aircraft not carried on board a ship or aircraft—from the time of their importation:

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

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

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

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

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

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

                   (ab)  as to goods referred to in paragraph 68(1)(e), (f) or (i)—from the time of their importation:

                              (i)  if they are unshipped—until they are delivered into home consumption in accordance with an authority under section 71; or

                             (ii)  if they are not unshipped—until they are exported to a place outside Australia;

                    (ac)  as to goods referred to in paragraph 68(1)(g) or (h)—from the time of their importation:

                              (i)  if they are unshipped—until they are delivered into home consumption; or

                             (ii)  if they are not unshipped—until they are exported to a place outside Australia;

                   (ad)  as to goods referred to in paragraph 68(1)(d)—from the time of their importation until they are delivered into home consumption in accordance with an authority under section 71 or they are exported to a place outside Australia, whichever happens first;

                    (ae)  as to goods referred to in paragraph 68(1)(j)—from the time of their importation until they are exported to a place outside Australia;

                     (b)  as to all goods in respect of which a claim for drawback has been made before exportation of the goods to a place outside Australia—from the time the claim is made until the goods are exported, the claim is withdrawn or the claim is disallowed, whichever happens first;

                     (c)  as to all goods subject to any export duty—from the time when the same are brought to any port or place for exportation until the payment of the duty;

                     (d)  as to all goods for export (including goods delivered for export under section 61AA of the Excise Act 1901)—from the time the goods are made or prepared in, or are brought into, any prescribed place for export, until their exportation to a place outside Australia, or, in the case of goods delivered for export under section 61AA of the Excise Act 1901, their exportation to such a place or their return, in accordance with subsection 114D(2) of this Act, to the Commissioner of Taxation’s control under section 61 of the Excise Act 1901;

                     (e)  as to goods made or prepared in, or brought into, a prescribed place for export that are no longer for export—from the time the goods are made or prepared in, or brought into, the prescribed place until the goods are moved from the place in accordance with a permission given under section 119AC.

          (1A)  The events for the purposes of subparagraph (1)(a)(v) are as follows:

                     (a)  the dual goods are destroyed in accordance with an imported food inspection advice delivered to the person who has possession of the goods;

                     (b)  excisable goods are manufactured and the dual goods are used in that manufacture;

                     (c)  the dual goods are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A;

                     (d)  the dual goods are exported to a place outside Australia.

          (1B)  The events for the purposes of subparagraph (1)(a)(vi) are as follows:

                     (a)  excisable goods are manufactured and the excise‑equivalent goods are used in that manufacture;

                     (b)  the excise‑equivalent goods are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A;

                     (c)  the excise‑equivalent goods are exported to a place outside Australia.

             (2)  In this section:

examinable food has the same meaning as in the Imported Food Control Act 1992.

imported food inspection advice has the same meaning as in the Imported Food Control Act 1992.

30A  Exemptions under Torres Strait Treaty

             (1)  In this section:

area in the vicinity of the Protected Zone means an area in respect of which a notice is in force under subsection (2).

Australian place means a place in Australia that is in the Protected Zone or in an area in the vicinity of the Protected Zone.

Papua New Guinea place means a place in Papua New Guinea that is in the Protected Zone or in an area in the vicinity of the Protected Zone.

Protected Zone means the zone established under Article 10 of the Torres Strait Treaty, being the area bounded by the line described in Annex 9 to that treaty.

Protected Zone ship means a ship that is owned or operated by a traditional inhabitant.

Torres Strait Treaty means the treaty between Australia and the Independent State of Papua New Guinea that was signed at Sydney on 18 December 1978.

traditional activities has the same meaning as in the Torres Strait Treaty.

traditional inhabitants has the same meaning as in the Torres Strait Fisheries Act 1984.

             (2)  The Comptroller‑General of Customs may, by notice published in the Gazette, declare an area adjacent to the Protected Zone to be an area in the vicinity of the Protected Zone for the purposes of this section.

             (3)  The Comptroller‑General of Customs may, by notice published in the Gazette, exempt, subject to such conditions (if any) as are specified in the notice, from so many of the provisions of the Customs Acts as are specified in the notice:

                     (a)  any Protected Zone ship that arrives at an Australian place on a voyage from a Papua New Guinea place or that leaves an Australian place on a voyage to a Papua New Guinea place, being a ship:

                              (i)  on board which there is at least one traditional inhabitant who is undertaking that voyage in connection with the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone; and

                             (ii)  no person on board which is a person other than:

                                        (A)  a person referred to in subparagraph (i); or

                                        (B)  an employee of the Commonwealth, of Queensland or of Papua New Guinea or of an authority o