(3) In paragraph (2)(b), a reference to a subheading is a reference to that subheading in Schedule 3 to the Customs Tariff Act 1995 as in force from time to time.
(4) For section 85 of the Act, the fee for the grant of a warehouse licence that comes into effect on any day is $1 000.
(5) No fee is payable for the renewal of the warehouse licence.
(6) However, if, at any time, the primary use of the warehouse changes:
(a) subregulation (5) does not apply; and
(b) a fee for the renewal of the warehouse licence is payable as if subregulation 50(2B) applied to the licence.
50B Payment of warehouse licence fees
(1) In this regulation:
year means a period of 12 months commencing on 1 July.
(2) The fee mentioned in subregulation 50(2) or (2B), or the fee applied by paragraph 50A(6)(b), in respect of a licence that is granted or renewed for a year is payable:
(a) in full on the first day of that year; or
(b) by instalments, each of an amount equal to one‑quarter of the amount of the fee, on the first days of July, October, January and April, respectively, in that year;
as the holder of the licence elects.
(3) The fee mentioned in subregulation 50(2A) in respect of a licence that is granted for a period of less than 12 months in a year is payable in accordance with the table.
Item | If the period commences … | the fee is payable … |
1 | before 2 October | either: (a) in full on the first day of the period; or (b) by instalments of: (i) one‑half of the amount of the fee on the first day of the period; and (ii) one‑quarter of the amount of the fee on 1 January; and (iii) one‑quarter of the amount of the fee on 1 April; as the holder of the licence elects |
2 | on or after 2 October and before 2 January | either: (a) in full on the first day of the period; or (b) by instalments of: (i) three‑quarters of the amount of the fee on the first day of the period; and (ii) one‑quarter of the amount of the fee on 1 April; as the holder of the licence elects |
3 | on or after 2 January | in full on the first day of the period |
(4) The fee mentioned in subregulation 50A(4) is payable in full on the day on which the warehouse licence comes into effect.
51 Refund of fees for warehouse licences
(1) In this regulation:
instalment period means:
(a) the period of 3 months commencing on the day on which an instalment is to be paid under paragraph 50B(2)(b); or
(b) a period of time commencing on the day on which an instalment is to be paid under subregulation 50B(3).
(2) For subsection 85(4) of the Act, this regulation explains how to calculate a refund if a warehouse licence is cancelled.
(3) Use the table if:
(a) the licence fee was paid in instalments; and
(b) an instalment relates to the instalment period during which the licence was cancelled.
Step 1 | Identify the number of complete days in the instalment period after the licence was cancelled. |
Step 2 | Identify the number of days to which the instalment relates. |
Step 3 | Multiply the amount of the instalment by the result of step 1 and divide the result by the result of step 2. The result is the amount of the refund. |
(4) Use the table if the licence fee was paid in full for a year or a part of a year.
Step 1 | Identify the number of complete days in the year after the licence was cancelled. |
Step 2 | Identify the number of days to which the payment relates. |
Step 3 | Multiply the amount of the licence fee by the result of step 1 and divide the result by the result of step 2. The result is the amount of the refund. |
63 Application to sort, bottle, pack or re‑pack goods in a warehouse
(1) An application by an owner for permission, under section 92 of the Act, to sort, bottle, pack or re‑pack goods in a warehouse shall be in writing and shall set out a description of the goods and the manner in which it is proposed to sort, bottle, pack or re‑pack the goods.
(2) The Collector may grant permission to sort, bottle, pack or re‑pack the goods in accordance with the application or in the manner specified in the permit.
(3) In this regulation, a reference to a warehouse shall not be read as including a reference to a transit warehouse.
75 Reducing and bottling of spirits in bond
(1) The Collector may permit the owner of spirits, being spirits that have been imported in bulk and are in a warehouse other than a transit warehouse, to be reduced in strength, blended, bottled or canned in the warehouse for home consumption or for exportation in accordance with this regulation.
(2) Where spirits are bottled or canned in a warehouse in accordance with a permission of the Collector to which this regulation applies, the owner of the spirits shall cause a label containing a true description of the spirits in the bottles or cans to be affixed to each of the bottles or cans.
(3) Where imported spirits that have been bottled or canned in a warehouse are not removed from the warehouse immediately after they have been bottled or canned, the owner of the spirits shall cause the bottles or cans of spirits to be packed into outer containers each of which contains only bottles or cans, as the case may be, of a like capacity.
(4) Where imported spirits of a particular strength are reduced in strength in a warehouse, the amount of duty that is payable on the entry of the reduced spirits for home consumption is an amount equal to the amount of duty that would be payable if a quantity of that imported spirits of that first‑mentioned strength equal to the quantity of those spirits that was used in the production of the reduced spirits were entered for home consumption without having been so reduced in strength.
(5) Where imported spirit is blended in a warehouse with Australian spirit, duty is payable, on the entry of the blended spirit for home consumption:
(a) in respect of the quantity of Australian spirit contained in the blended spirit—at the rate that would be applicable if the blended spirit were Australian spirit of a like kind; and
(b) in respect of the quantity of imported spirit contained in the blended spirit—at the rate that would be applicable if the blended spirit were imported spirit of a like kind.
80 Delivery from warehouse
Warehoused goods dutiable at fixed rates may, subject to the provisions of section 99 of the Act, be cleared and delivered at original quantity and strength if the owner so desires.
92 Duty‑paid or free goods in warehouses
(1) Any goods remaining in a warehouse after payment of duty shall, so far as the Customs are concerned, remain at the risk of the owner, and the Customs shall not be liable in any way to any claim of any kind whatsoever in connexion therewith. Any such goods may, after due notice to the owner, be removed by the licensee on the order of the Collector.
(2) No duty‑paid or free goods shall be received into any licensed warehouse without the special authority of the Collector.
93 Outwards duty free shops
(1) In this regulation and regulation 93A, unless the contrary intention appears:
departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers:
(a) after the travellers have complied with the requirements of the laws of the Commonwealth relating to the departure of persons for places outside Australia; and
(b) before the travellers embark on an aircraft or ship for a relevant flight or relevant voyage.
duty free shop means an outwards duty free shop.
off‑airport duty free shop means a duty free shop that is not an on‑airport duty free shop.
on‑airport duty free shop means a duty free shop that is located in a departure area of an airport.
relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.
relevant voyage, in relation to a person who is a relevant traveller, means the international voyage in relation to which the person is a relevant traveller.
(2) Words and phrases that are used in this regulation and in section 96A of the Act have, in this regulation, unless the contrary intention appears, the same respective meanings as in that section.
(3) A Collector shall not give permission under subsection 96A(2) of the Act otherwise than upon the making, in accordance with this regulation, of an application for such permission.
(4) An application for permission under subsection 96A(2) of the Act:
(a) shall be made in writing;
(b) shall relate to a single duty free shop;
(c) shall specify:
(i) the name of the proprietor of the duty free shop;
(ii) the name of the duty free shop; and
(iii) the address at which the duty free shop is situated; and
(d) shall be lodged with a Collector for the place at which the duty free shop is situated.
(5) The following matter is prescribed to be taken into account by a Collector when deciding whether to give permission under subsection 96A(2) of the Act, namely, whether the proprietor of the duty free shop in respect of which the permission is sought is likely to be able, in the event of permission being given, to comply with the conditions set out in paragraphs (7)(g), (h) and (j).
(6) Permission under subsection 96A(2) of the Act shall have effect for such period, commencing on the day on which the permission is given, as the permission specifies.
(7) Permission under subsection 96A(2) of the Act in relation to an off‑airport duty free shop is subject to the following conditions:
(a) that the proprietor must not sell goods to a person who is in the shop unless:
(i) the person is a relevant traveller; and
(ii) the person has shown to the proprietor a ticket, or other document approved by a Collector under paragraph 96A(7)(b) of the Act, that shows that the person is entitled to make the relevant flight or relevant voyage;
(b) that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless:
(i) the person is a relevant traveller; and
(ii) the person has given, whether orally or in writing, to the proprietor the particulars of the intended exportation of the goods by the person required under subparagraph (e)(ii); and
(iii) the agreement is subject to the condition that the sale takes place in the shop;
(ba) that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (b) unless the traveller has shown to the proprietor the ticket, or other document approved by a Collector under paragraph 96A(7)(b) of the Act, that confirms the particulars given to the proprietor under subparagraph (b)(ii);
(c) that goods shall not be delivered from the duty free shop to a relevant traveller earlier than the commencement of the 60th day before the day on which, according to the ticket or other document shown to the proprietor under subparagraph (a)(ii) or the particulars given to the proprietor under subparagraph (b)(ii), the relevant flight or relevant voyage is to depart;
(d) that goods shall not be delivered from the duty free shop to a relevant traveller unless they are enclosed in a package:
(i) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and
(ii) the outside of which is clearly marked to show:
(A) that it contains goods that were sold in a duty free shop; and
(B) the name of that shop; and
(iii) if the package is of a size that it may, in accordance with the conditions applicable to the carriage of the relevant traveller on the relevant flight or relevant voyage, be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified;
(e) that, at the time of each sale of goods required to be sold in a sealed package at the duty free shop, the proprietor shall prepare, in triplicate, an invoice, being one of a series of sequentially numbered invoices, specifying:
(i) the name and usual residential address of the relevant traveller;
(ii) the following particulars of the intended exportation of the goods by the relevant traveller on the relevant flight or relevant voyage:
(A) the date of departure;
(B) the airport or wharf of departure;
(C) in the case of a relevant flight—the number or other designation of the flight;
(D) in the case of a relevant voyage—the name of the ship and the number or other designation of the voyage;
(E) the number or other identification of the traveller’s ticket or similar travel document approved by the Collector for the purposes of paragraph 96A(7)(b) of the Act;
(iii) a precise description of the goods, including:
(A) the quantity, in figures, of each item of the goods and the total number, in words, of items on the invoice; and
(B) the sale value, in figures, of each item or quantity of items; and
(C) the total sales value of those items and quantities of items;
being a description prepared in such a way as to make it impracticable to add other items to the description;
(f) that, upon preparing an invoice in accordance with paragraph (e), the proprietor shall:
(i) place one copy with the goods inside the package referred to in paragraph (d) and, where the package complies with subparagraph (d)(iii), position the copy so that the invoice may be read without the seal of the package being broken;
(ii) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and
(iii) retain one copy in his own records;
(g) subject to subregulation (7A), that, before the date of departure referred to in sub‑subregulation (e)(ii)(A), the proprietor shall, by telex or by such other means as are approved by a Collector, provide a Collector with the following information in relation to a sale from the duty free shop:
(i) the name of the shop;
(ii) the name of the relevant traveller;
(iii) in relation to the relevant flight or relevant voyage:
(A) the date and time of departure; and
(B) in the case of a relevant flight—the number or other designation of the flight; and
(C) in the case of a relevant voyage—the name of the ship and the number or other designation of the voyage;
(iv) a full description of any item of the goods included in the sale having a sale value of $500 or more;
(v) the total number of items of the goods included in the sale;
(vi) the total number of packages of the kind referred to in paragraph (d) in which the goods included in the sale are packed;
(vii) the total number of those packages that are, respectively:
(A) packages to which subparagraph (d)(iii) applies; and
(B) packages to which that subparagraph does not apply;
(viii) the invoice numbers in respect of all invoices relating to the sale;
(h) that the proprietor shall, in relation to each package referred to in paragraph (d) that is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship, at the point of surrender:
(i) cause the package to be examined with a view to ascertaining whether it remains sealed as specified in subparagraph (d)(i) and has not been tampered with; and
(ii) where the package remains so sealed and has not been tampered with, cause the copy invoice referred to in subparagraph (f)(ii) to be removed from the package;
(j) that the proprietor shall, in relation to each package referred to in paragraph (d) that is taken by the relevant traveller into a departure area, within that area:
(i) cause the package to be examined with a view to ascertaining whether it remains sealed as specified in subparagraph (d)(i) and has not been tampered with;
(ii) where the package remains so sealed and has not been tampered with, cause the copy invoice referred to in subparagraph (f)(ii) to be removed from the package;
(k) that, where, upon the carrying out of the operations specified in paragraph (h) or (j), a discrepancy is detected, in that:
(i) a package is no longer sealed as specified in subparagraph (d)(i) or has been otherwise tampered with;
(ii) the invoice enclosed in the package does not correspond with the copy invoice (if any) that was attached to the package;
(iii) an invoice required to be enclosed in, or a copy invoice required to be attached to, a package is not so enclosed or attached; or
(iv) the goods enclosed in a package are not as specified in the invoice enclosed in, or the copy invoice (if any) that was attached to, the package;
the proprietor shall cause to be given immediately to a Collector notice specifying:
(v) the name of the relevant traveller;
(vi) the following particulars of the intended exportation of the goods by the relevant traveller on the relevant flight or relevant voyage:
(A) the date and time of the departure of the flight or voyage;
(B) in the case of a relevant flight—the number or other designation of the flight;
(C) in the case of a relevant voyage—the name of the ship and the number or other designation of the voyage; and
(viii) the nature of the discrepancy;
(m) that a relevant traveller to whom goods are sold in a duty free shop:
(i) shall not remove, alter or otherwise interfere with, or suffer to be removed, altered or interfered with (except as required by this regulation), an invoice attached to the outside of a package pursuant to subparagraph (f)(ii);
(ii) shall not, before the exportation of those goods, break the seals on, or otherwise tamper with the integrity of, the package in which those goods are enclosed or (except as authorized by or under the Act) suffer those seals to be broken or the integrity of the package to be otherwise tampered with;
(iii) shall:
(A) on surrendering a package containing those goods for carriage otherwise than in the cabin of an aircraft or ship;
(B) on taking a package containing those goods into a departure area;
present the package, sealed as specified in subparagraph (d)(i) and with the invoice attached as specified in subparagraph (f)(ii), to the proprietor or a servant or agent of the proprietor and permit the proprietor, or the servant or agent of the proprietor, as the case may be, to examine the package and to remove that invoice from it;
(iv) if the relevant traveller does not export the goods on the relevant flight or the relevant voyage, must, not later than noon on the next working day of the duty free shop after the date specified in the invoice relating to the goods as the time for the departure of that flight or voyage (in this subparagraph called scheduled departure time), notify the proprietor accordingly, and:
(A) if the relevant traveller intends to export the goods on a subsequent flight, being a flight departing not more than 48 hours after the scheduled departure time—notify the proprietor of that intention and, at the same time, provide the proprietor with the flight number or other designation, and particulars of the intended date and time of departure, of that flight; or
(B) if the relevant traveller intends to export the goods on a subsequent voyage, being a voyage departing not more than 48 hours after the scheduled departure time—notify the proprietor of that intention and, at the same time, provide the proprietor with the name of the ship and voyage number or other designation, and particulars of the intended date and time of departure, of that voyage; or
(C) if the relevant traveller does not intend to export the goods as mentioned in sub‑subparagraph (A) or (B), at the same time, notify the proprietor accordingly and, not later than the close of business of the duty free shop on the second working day of the shop after the scheduled departure time, return the goods to the shop; and
(v) if, having notified the proprietor under sub‑ subparagraph (iv)(A) or (B) of his or her intention to export the goods on a flight or voyage after the relevant flight or voyage, the relevant traveller does not so export the goods:
(A) not later than noon on the next working day of the duty free shop after the date of departure specified in the notification of intention, notify the proprietor that the goods have not been so exported; and
(B) not later than the close of business of the duty free shop on the second working day after that specified date of departure, return the goods to the shop;
(n) that within 21 working days of the duty free shop after the end of a month, the proprietor must lodge with a Collector a return setting out:
(i) the name of the duty free shop; and
(ii) the invoice number of each invoice:
(A) prepared in accordance with paragraph (e) for goods delivered from the shop for export; and
(B) that specifies under sub‑subparagraph (e)(ii)(A) a date of departure that is in the month; and
(C) a copy of which has not been removed during the month in accordance with subparagraph (h)(ii) or (j)(ii); and
(iii) the invoice number of each invoice:
(A) prepared in accordance with paragraph (e) for goods delivered from the shop for export; and
(B) that specifies under sub‑subparagraph (e)(ii)(A) a date of departure that is in the month; and
(C) a copy of which has been removed during the month in accordance with subparagraph (h)(ii) or (j)(ii); and
(D) in respect of which an electronic record has not been provided in accordance with subregulation (9); and
(iv) in relation to an invoice referred to in subparagraph (ii) or (iii):
(A) the particulars required to be set out in the invoice; and
(B) the amount of customs duty payable in respect of the goods to which the invoice relates;
and must pay to a Collector an amount equal to the sum of the amounts of customs duty specified in the return.
Note: See also regulation 93A.
(7A) Paragraph (7)(g) applies only if, in relation to a particular case, the Collector directs the proprietor to provide the information specified in that paragraph.
(8) Permission under subsection 96A(2) of the Act in relation to an on‑airport duty free shop is subject to the following conditions:
(a) that the proprietor must not sell goods to a person who is in the shop unless:
(i) the person is a relevant traveller; and
(ii) the person has shown to the proprietor a ticket, or other document approved by a Collector under paragraph 96A(7)(b) of the Act, that shows that the person is entitled to make the relevant flight;
(aa) that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless:
(i) the person is a relevant traveller; and
(ii) the person has given, whether orally or in writing, to the proprietor the particulars of the intended exportation of the goods by the person required under subparagraph (b)(ii) or (c)(i); and
(iii) the agreement is subject to the condition that the sale takes place in the shop;
(ab) that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (aa) unless the traveller has shown to the proprietor the ticket, or other document approved by a Collector under paragraph 96A(7)(b) of the Act, that confirms the particulars given to the proprietor under subparagraph (aa)(ii);
(b) that, at the time of each sale of goods at the duty free shop, where the purchaser is a relevant traveller who is the pilot or a member of the crew of an aircraft, the proprietor shall prepare, in duplicate, an invoice, being one of a series of sequentially numbered invoices, specifying:
(i) the name and usual residential address of the relevant traveller;
(ii) the following particulars of the intended exportation of the goods by the relevant traveller:
(A) the date of departure;
(B) the airport of departure;
(C) the flight number or, where inapplicable, other designation;
in respect of the relevant flight; and
(iii) a precise description of the goods, including:
(A) the quantity, in figures, of each item of the goods; and
(B) the sale value, in figures, of each item or quantity of items; and
(C) the total sales value of those items and quantities of items;
being a description prepared in such a way as to make it impracticable to add other items to the description;
(c) that, at the time of each sale of goods at the duty free shop, where the purchaser is a relevant traveller who is a passenger on an aircraft, the proprietor shall prepare, in duplicate, an invoice, being one of a series of sequentially numbered invoices, specifying:
(i) the following particulars of the intended exportation of the goods by the relevant traveller:
(A) the date of departure;
(B) the flight number or, where inapplicable, other designation;
in respect of the relevant flight; and
(ii) a precise description of the goods, including:
(A) the total sales value of those items and quantities of items; and
(B) the quantity, in figures, of each item; and
(C) the sale value, in figures, of each such item or quantity of items;
being a description prepared in such a way as to make it impracticable to add other items to the description;
(d) that, upon preparing an invoice pursuant to paragraph (b) or (c), the proprietor shall:
(i) place 1 copy with the goods that are to be delivered to the relevant traveller; and
(ii) retain the other copy or copies, as the case requires, in his own records.
(9) For the purpose of paragraph 96A(10)(b) of the Act, in relation to the proprietor of an off‑airport duty free shop:
(a) the way for the proprietor to provide proof to the Collector in relation to goods of a kind mentioned in that paragraph is by providing an electronic record of the invoice numbers of copy invoices removed, in accordance with subparagraph (7)(h)(ii) or (7)(j)(ii), from the package of the goods; and
(b) the time within which the proprietor must provide that proof to the Collector is 10 working days of the duty free shop after the date of departure of the relevant traveller.
(10) Within 21 working days of the duty free shop after the end of a month, the proprietor must produce a computer generated list in an approved form setting out the invoice number of each invoice:
(a) that specifies under sub‑subparagraph (7)(e)(ii)(A) a date of departure that is in the month; and
(b) a copy of which has been removed during the month in accordance with subparagraph (7)(h)(ii) or (7)(j)(ii); and
(c) in respect of which an electronic record has been provided in accordance with subregulation (9).
(11) Permission under subsection 96A(2) of the Act in relation to a duty free shop, being either an off‑airport duty free shop or an on‑airport duty free shop, is subject to the condition that the proprietor, and servants and agents of the proprietor, shall not enter into an arrangement with a relevant traveller pursuant to which goods delivered to that relevant traveller under that permission are:
(a) to be transferred to the proprietor, or any servant or agent of the proprietor, upon the return of the relevant traveller to Australia; or
(b) to remain with the proprietor or any servant or agent of the proprietor.
(12) The grounds on which a Collector may, under subsection 96A(13) of the Act, revoke a permission given under subsection 96A(2) of the Act are the following grounds:
(a) that a condition to which the permission is subject, being a condition required to be complied with by the proprietor of the duty free shop to which the permission relates or by his servants or agents, has not been so complied with;
(b) that revocation of the permission is, for any other reason, necessary for the protection of the revenue or otherwise to ensure compliance with the Customs Acts.
(13) The revocation by a Collector, under subsection 96A(13) of the Act, of a permission given under subsection 96A(2) of the Act shall be effected by notice in writing, which shall include the notice referred to in subsection 96A(14) of the Act, served on the person to whom the permission was given.
(14) A relevant traveller to whom goods are sold in an outwards duty free shop must, at or before the time of delivery of the goods, sign a recognition, in an approved form, of the traveller’s obligations concerning the export of the goods.
93A Interim sealed bag arrangements for liquids, aerosols, gels, creams and pastes from 31 March 2007
(1) This regulation applies if:
(a) on or after 31 March 2007, a person purchased a liquid, aerosol, gel, cream or paste (a LAG product) as a duty free item at an off‑airport duty free shop; and
(b) the delivery and export of the LAG product was the subject of a permission under subsection 96A(2) of the Act; and
(c) the permission was subject to a condition set out in:
(i) paragraph 93(7)(h), (j), (k) or (n); or
(ii) subparagraph 93(7)(m)(i), (ii) or (iii); and
(d) the person dealt with the LAG product in accordance with an arrangement (known as an “interim sealed bag arrangement”) that:
(i) was administered by the Australian Taxation Office and the Australian Customs Service or the Australian Customs and Border Protection Service on or after 31 March 2007; and
(ii) was consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005, as in force on 30 September 2007.
(2) The delivery and export of the LAG product is taken to have complied with the conditions in subregulation 93(7).
94 Declaration in respect of airport shop goods
(1) Subject to subregulation (1A), each of the following classes of goods is declared to be a class of airport shop goods for section 96B of the Act (whether or not the goods are local use goods):
(a) alcoholic beverages;
(b) tobacco products;
(c) goods which have all of the following characteristics:
(i) no more than $900 in value;
(ii) no more than 7 kg in weight;
(iii) no more than 56 cm in length, 36 cm in height and 23 cm in depth.
(1A) For subregulation (1), each of the following goods is taken not to be in a class of airport shop goods:
(a) alcoholic beverages that are not in sealed containers;
(b) food and beverages which are capable of immediate consumption, other than commercially produced confectionery in sealed packaging and alcoholic beverages in sealed containers;
(c) fresh or dried fruits;
(d) fresh or dried vegetables;
(e) live plants;
(f) fresh or dried cut flowers.
(2) In subregulation (1), local use goods has the same meaning as in section 270 of the Act.
95 Inwards duty free shops
(1) In this regulation, unless the contrary intention appears:
relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.
(2) Words and phrases that are used in this regulation and in section 96B of the Act have, in this regulation, unless the contrary intention appears, the same respective meanings as in that section.
(3) A Collector shall not give permission under subsection 96B(3) of the Act otherwise than upon the making, in accordance with this regulation, of an application for such permission.
(4) An application for permission under subsection 96B(3) of the Act:
(a) shall be made in writing;
(b) shall relate to a single inwards duty free shop;
(c) shall specify:
(i) the name of the proprietor of the inwards duty free shop;
(ii) the name of the inwards duty free shop; and
(iii) the location of the airport at which the duty free shop is situated; and
(d) shall be lodged with a Collector for the State or Territory in which the inwards duty free shop is situated.
(5) The following circumstances are prescribed as circumstances in which permission may be given by a Collector under subsection 96B(3) of the Act, namely:
(a) that the applicant is the holder of a warehouse licence within the meaning of Part V of the Act authorising the sale of airport shop goods at an inwards duty free shop; and
(b) that the applicant has been granted a lease or licence and an authority to trade under the Airports (Business Concessions) Act 1959 for the operation of an inwards duty free shop on land within the airport.
(6) Permission under subsection 96B(3) of the Act shall have effect for such period, commencing on the day on which the permission is given, as the permission specifies.
(7) Permission under subsection 96B(3) of the Act in relation to an inwards duty free shop is subject to the following conditions:
(a) that the proprietor must not sell goods to a person who is in the shop unless:
(i) the person is a relevant traveller; and
(ii) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight;
(aa) that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless:
(i) the person is, or intends to be, a relevant traveller; and
(ii) the person has given, whether orally or in writing, to the proprietor the date of the person’s arrival or intended arrival in Australia, and the flight number or other designation of the international flight on which the person arrived or intends to arrive; and
(iii) the proprietor has informed the person of the following:
(A) the amounts of alcoholic liquor and tobacco products that may be entered for home consumption by a relevant traveller free of duties of Customs;
(B) the conditions (if any) with which, for the purposes of the Customs Acts, a relevant traveller is to comply in relation to the purchase of goods at the shop; and
(iv) the agreement is subject to the condition that the sale takes place in the shop;
(ab) that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (aa) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (aa)(ii);
(b) that the proprietor, and servants and agents of the proprietor, shall not enter into an arrangement with a relevant traveller pursuant to which goods delivered to that relevant traveller under that permission are:
(i) to be transferred to the proprietor, or any servant or agent of the proprietor, after the relevant traveller has cleared customs; or
(ii) to remain with the proprietor or any servant or agent of the proprietor;
(c) that the proprietor shall, with reasonable prominence and in numbers sufficient to give reasonable notice to relevant travellers of the matters so stated, display in the inwards duty free shop signs in a form authorised in writing by a Collector for the purposes of this provision that state clearly:
(i) the amounts of alcoholic liquor and tobacco products that may be entered for home consumption by a relevant traveller free of duties of Customs; and
(ii) the conditions (if any) with which, for the purposes of the Customs Acts, a relevant traveller is to comply in relation to the purchase of goods at the shop;
(d) that, if confectionery is sold in the inwards duty free shop, the proprietor must display, with reasonable prominence and in numbers sufficient to give reasonable notice to relevant travellers, signs that state clearly:
The confectionery you have purchased from this outlet has been approved for entry to Australia by Quarantine and does not need to be declared on your incoming passenger card. However, please remember you must declare any other items of food or anything which you can eat, which you have purchased before arriving in Australia.
(8) The grounds on which a Collector may, under subsection 96B(12) of the Act, revoke a permission given under subsection 96B(3) of the Act are the following grounds:
(a) that a condition to which the permission is subject, being a condition required to be complied with by the proprietor of the inwards duty free shop to which the permission relates or by his servants or agents, has not been so complied with;
(b) that revocation of the permission is, for any other reason, necessary for the protection of the revenue or otherwise to ensure compliance with the Customs Acts;
(c) that any of the following, namely, a lease, licence or authority to trade, granted under the Airports (Business Concessions) Act 1959 has expired or been cancelled.
(9) The revocation by a Collector, under subsection 96B(12) of the Act, of a permission given under subsection 96B(3) of the Act shall be effected by notice in writing, which shall include a statement of the reasons for the revocation, served on the person to whom the permission was given.
95AA Permitting goods to leave warehouse
For paragraph 99(3)(c) of the Act, the goods mentioned in Schedule 1AAA are prescribed.
95AB Notices to Customs by holder of warehouse licence
(1) For subsection 102A(1) of the Act, the goods mentioned in Schedule 1AAA are prescribed.
(2) For subsection 102A(2) of the Act:
(a) the time at which the period begins is the time 24 hours before the estimated time of release of the goods; and
(b) the time at which the period ends is the time immediately before the goods are released.
(3) For subsection 102A(3) of the Act, the prescribed period is 3 hours after the return of the goods.
95AC Particulars about persons who enter a cargo terminal
For subsection 102CE(3) of the Act, the particulars prescribed in relation to a record of a person’s entry to a cargo terminal are:
(a) the person’s full name; and
(b) the time and date the person enters the terminal; and
(c) the time and date the person leaves the terminal; and
(d) if the person enters the terminal using an electronic access card—the following:
(i) the type of electronic access card used by the person (for example, a transport security identification card);
(ii) the unique identifier assigned to the electronic access card used by the person; and
(e) if the person enters the terminal other than by using an electronic access card—the following:
(i) the form of identification used by the person on entering the terminal (for example, a transport security identification card, driver’s licence or passport);
(ii) the unique identifier on the identification used by the person (for example, the transport security identification card number, driver’s licence number or passport number);
(iii) the name of the person at the terminal who sighted the identification used in relation to the person’s entry to the terminal;
(iv) if the person entering the terminal is visiting a person at the terminal—the name of the person being visited by the person entering the terminal.
95A Customable beverages
(1) For paragraph (b) of the definition of customable beverage in section 103 of the Act, goods classified under any of the following subheadings are prescribed:
2204.10.23 2204.10.29 2204.10.83
2204.10.89 2204.29.30 2204.29.90
2205.90.30 2205.90.90 2206.00.52
2206.00.59 2206.00.62 2206.00.69
2206.00.92 2206.00.99 2207.10.00
2208.20.10 2208.20.90 2208.30.00
2208.40.00 2208.50.00 2208.60.00
2208.70.00 2208.90.20 2208.90.90.
(2) In this regulation:
subheading means a subheading mentioned in Chapter 22 of Schedule 3 to the Customs Tariff Act 1995.
96 Volume prescribed for the purposes of paragraph 105(2)(a) of the Act: containers containing whisky
For the purposes of paragraph 105(2)(a) of the Act, a volume of 300 litres is prescribed in respect of containers that contain whisky, described in the Schedule to the Excise Tariff Act 1921, all of which is for use as an aromatic in the production in Australia of wine cocktail, vermouth, flavoured wine or wine aperitif described in paragraph 8 of Part P4 of the Food Standards Code.
96A Prescribed ships (Act s 106A)
(1) For section 106A of the Act, the kind of ships prescribed is international passenger cruise ships.
(2) In this regulation:
international passenger cruise ship means a ship that:
(a) has sleeping facilities for at least 100 persons (other than crew members); and
(b) is being used to provide a service of sea transportation of persons from a place in Australia to a place outside Australia that:
(i) is provided in return for a fee payable by persons using the service; and
(ii) is available to the general public.
96B Notices—service and receipt
(1) For subsections 112BB(1) and (2) of the Act, this regulation sets out:
(a) methods for giving a notice to a person; and
(b) the time at which the person is taken to have received a notice using the method.
Given personally
(2) The notice may be given to the person:
(a) at the last address notified to the Minister for the purpose of receiving notices; and
(b) by a person authorised by the Minister for this subregulation; and
(c) either:
(i) by giving it to the person; or
(ii) by giving it to a person who appears to work at that address in a management or executive position.
(3) The person is taken to have received the notice under subregulation (2) at the time at which it is given to the person.
Sent by registered mail
(4) The notice may be posted by registered mail to the person at the postal address last notified to the Minister for the purpose of receiving notices.
(5) The person is taken to have received the notice under subregulation (4):
(a) if the notice was posted from a place in Australia to an address in Australia—7 business days (at the place from which it was sent) after the date of the notice; or
(b) in any other case—21 days after the date of the notice.
Faxed, emailed or sent by other electronic means
(6) If the person has notified to the Minister a fax number, email address or other electronic address, for the purpose of receiving notices, the notice may be:
(a) faxed to the person at the fax number last notified to the Minister for that purpose; or
(b) sent to the person at the email address last notified to the Minister for that purpose; or
(c) sent to the person by any other electronic means to the electronic address last notified to the Minister for that purpose.
(7) The person is taken to have received the notice under subregulation (6) at the end of the day (in the person’s location) that it was sent or, if that day is not a business day, at the end of the next business day.
97 Entry of goods for export
(1) Goods of the following kinds are prescribed for paragraph 113(2)(b) of the Act:
(a) dutiable goods on which the duty is unpaid;
(b) excisable goods within the meaning of the Excise Act 1901 on which the excise duty is unpaid;
(c) goods for which a person intends to claim a drawback of duty or a drawback of excise duty under the Excise Act 1901.
(3) Goods (other than petroleum products supplied for use as fuel to provide locomotive power) that are aircraft’s stores, within the meaning of Part VII of the Act, are prescribed for the purposes of paragraph 113(2)(f) of the Act if:
(a) the goods are supplied to aircraft (whether or not engaging in international flights) by a person whose business includes providing stores for aircraft engaging in international flights in accordance with an international airline licence issued under the Air Navigation Regulations; and
(b) the goods would be:
(i) dutiable goods if entered for home consumption under subsection 68(1) of the Act; or
(ii) excisable goods within the meaning of the Excise Act 1901 if entered for home consumption under subsection 58(1) of that Act; and
(c) the condition specified in paragraph (5)(a) is satisfied in respect of the goods.
(4) Goods that are aircraft’s stores or ship’s stores, within the meaning of Part VII of the Act, are prescribed for the purposes of paragraph 113(2)(f) of the Act if:
(a) the goods are a petroleum product supplied for use as fuel to provide locomotive power, and the conditions specified in subregulation (5) are satisfied in respect of the goods; or
(b) the goods are not:
(i) goods specified in subregulation (3) or paragraph (a); or
(ii) goods that would be dutiable goods if entered for home consumption under subsection 68(1) of the Act; or
(iii) goods that would be excisable goods within the meaning of the Excise Act 1901 if entered for home consumption under subsection 58(1) of that Act;
and the condition specified in paragraph (5)(a) is satisfied in respect of the goods.
(4A) Goods that are live animals are prescribed for subsection 113(2A) of the Act if:
(a) the export is not for a commercial reason; and
(b) the animal is exported as part of the accompanied or unaccompanied personal effects of the owner of the animal; and
(c) the owner is a passenger in:
(i) the ship or aircraft in which the animal is travelling; or
(ii) a ship or aircraft travelling to the same final destination as the animal within a reasonable time before or after the export of the animal; and
(d) the export of the animal does not require a permission (however described) under an Act or an instrument made under an Act, other than the Export Control Act 1982.
(5) The following are the conditions referred to in this regulation:
(a) at all reasonable times the owner of the goods must make available to an officer for examination records that show details of the receipt, use and disposal of the goods;
(b) a return in an approved form or approved statement in respect of the goods must be lodged with Customs by the owner of goods within 7 days of the end of each month.
97A Refusal to accept or deal with export declaration
For subsection 114(8) of the Act, Customs may refuse to accept or deal with an export declaration if:
(a) the intended day of exportation notified in the declaration is more than 6 months after the declaration is communicated to Customs; or
(b) any of the information required by an approved form under subsection 114(3) of the Act or approved statement under subsection 114(4) of the Act is not given in the declaration.
98 Export entry advices under section 114C of the Act
(1) If an export declaration for goods has been communicated to Customs electronically, the export entry advice for the goods under subsection 114C(1) of the Act must be given electronically or, if not able to be given electronically, in documentary form.
(2) If an export declaration for goods has been communicated to Customs in documentary form, the export entry advice for the goods under subsection 114C(1) of the Act may be given:
(a) by the delivery of the advice by an officer to the person who made the declaration; or
(b) by making the advice available for collection during business hours at a place within a Customs office that has been allocated to the person who made the declaration for collection of documents from Customs; or
(c) by transmitting the advice by facsimile transmission to a facsimile number nominated on the declaration by the person who made the declaration; or
(d) by posting the advice by pre‑paid post to the postal address (which may be a post office box number) nominated on the declaration by the person who made the declaration.
(3) An export entry advice must contain:
(a) the export entry advice number by which the advice can be identified; and
(b) the identifying reference, specified in the export declaration to which the advice relates, of the person communicating the export declaration to Customs; and
(c) if the advice is a refusal to provide an authority to export the goods, an ‘error’ message.
98A Particulars about goods for export (Act s 114E)
(1) For subparagraph 114E(1)(a)(i) of the Act:
(a) the prescribed particulars are as follows:
(i) the relevant export entry advice number;
(ii) the Australian Business Number, or the number allocated by Customs, that identifies the shipping line or airline that will be used to export the goods;
(iii) if a submanifest number has been allocated by Customs for the goods—the submanifest number;
(iv) if the goods are transhipped goods—the number allocated by Customs to the goods;
(v) if the goods are to be consigned by ship—the international vessel identification number and the number of the voyage on which the goods will be exported;
(vi) if the goods are to be exported in a container and consigned by ship—the number of the container;
(vii) if the goods are to be consigned by ship but not in a container—the voyage booking reference or the bill of lading reference;
(viii) if the goods are to be consigned by air—the number or reference of the air waybill on which the goods are listed and the flight number of the aircraft on which the goods will be exported; and
(b) the prescribed manner of giving the prescribed particular to the deliveree is in writing.
(2) For paragraph 114E(1)(b) of the Act:
(a) the prescribed particulars are:
(i) the Australian Business Number, or the number allocated by Customs, that identifies the shipping line or airline on which the goods will be exported; and
(ii) if the goods are entered for export—the export entry advice number; and
(iii) if a submanifest number for the goods has been allocated by Customs—the submanifest number;
(iv) if the goods are transhipped goods—the number allocated by Customs to those goods; and
(v) if the goods meet the description of an item in Schedule 1AAB and:
(A) for goods that meet the description in any of items 1 to 6 and have not been entered for export—the code mentioned in the item; or
(B) for goods that meet the description in item 7 and have been entered for export—the code mentioned in the item; and
(vi) if the goods are described in paragraph 113(2)(a) or 113(2)(b) of the Act and there is no submanifest number for them—a description of the goods, the name of the owner of the goods and the country that is the final destination of the goods; and
(vii) if the goods are to be exported in a container and consigned by ship—the number of the container; and
(viii) if the goods are to be consigned by ship but not in a container—the voyage booking reference or the bill of lading reference; and
(ix) if the goods are to be consigned by ship—the international vessel identification number and the number of the voyage on which the goods will be exported; and
(x) if the goods are to be consigned by air—the number or reference of the air waybill on which the goods are listed and the flight number of the aircraft on which the goods will be exported; and
(b) the prescribed manner of giving the prescribed particular to the deliveree is in writing.
(3) For paragraph 114E(1)(c) of the Act, the prescribed period is 3 hours.
(4) For subsection 114E(5) of the Act, all goods are prescribed except the goods mentioned in Schedule 1AAC.
98B Notices to Customs by person receiving goods (Act s 114F)
(1) For subsection 114F(1) of the Act, the airport on Horn Island is excluded from the application of section 114F of the Act.
(2) For subsection 114F(1A) of the Act, the prescribed period is identified in the following table.
Item | If the goods were received at … | the period is … |
1 | a wharf | 3 hours starting when the goods are received |
2 | an airport | 1 hour starting when the goods are received |
(3) For subsection 114F(4) of the Act, all goods are prescribed except the goods mentioned in Schedule 1AAC.
98C Consolidation of certain goods for export (Act s 117AA)
(1) For section 117AA of the Act:
(a) a place described in a depot licence granted under section 77G of the Act for the packing of goods that are subject to the control of Customs under section 30 of the Act into receptacles for export is prescribed; and
(b) the goods mentioned in Schedule 1AAA are prescribed.
(2) For subsection 117AA(2) of the Act, the prescribed period is 3 hours.
(3) For subsection 117AA(4) of the Act, the prescribed period is 3 hours.
98D Application for Certificate of Clearance—prescribed information (Act s 118)
For subsection 118(3) of the Act, the following information is prescribed:
(a) a unique identifier assigned to the application by the person communicating it, being an identifier that, if the application is a second or subsequent application for a Certificate of Clearance for a single departure, indicates that fact;
(b) the Australian Business Number, or the number allocated by Customs, that identifies the person communicating the application;
(c) whether the application relates to the departure of:
(i) a ship; or
(ii) an aircraft;
(d) the code allocated by Customs (if any) to identify the place from which the ship or aircraft will depart;
(e) if the application relates to a ship:
(i) the Australian Business Number, or the number allocated by Customs, that identifies the operator for the voyage; and
(ii) the international vessel identification number of the ship; and
(iii) the voyage number;
(f) if the application relates to an aircraft:
(i) the code allocated by the International Air Transport Association to identify the operator for the flight; and
(ii) the flight number assigned by the airline to identify the flight;
(g) the code (UN/LOCODE) allocated by the United Nations Economic Commission for Europe that identifies the first destination port or airport of the ship or aircraft (whether or not in Australia);
(h) the intended date of departure of the ship or aircraft;
(i) the intended time of departure of the ship or aircraft.
98E Certificate of Clearance—certain ships and aircraft (Act s 118A)
For subsection 118A(1) of the Act, a ship or aircraft is specified if:
(a) it is not carrying any goods, other than goods prescribed by regulation 100; and
Note: The goods prescribed by regulation 100 are stores, ballast, certain accompanied baggage and the like.
(b) it is not a ship or aircraft in respect of which, on its last voyage to Australia from a place outside Australia, a report of cargo was required under section 64AB of the Act from:
(i) in the case of a ship—the master or owner; or
(ii) in the case of an aircraft—the pilot or owner.
99 Documentary communication and withdrawal of export entries
(1) A document referred to in subsection 119D(1) of the Act may be sent to the relevant officer in accordance with that subsection:
(a) if the document is a documentary export entry—by giving the document to a person employed at an authorised Australia Post outlet, for delivery to Customs; or
(b) if the document is a documentary withdrawal of an export entry—by:
(i) transmitting the document to Customs by fax at a fax number specified by Customs for the purpose; or
(ii) posting the document by pre‑paid post to a postal address specified by Customs for the purpose.
(2) An officer referred to in subsection 119D(1) of the Act who receives a document of a kind referred to in that subsection must promptly apply to the document a stamp denoting the time when the officer received it.
(3) A document to which a stamp has been applied under subregulation (2) is taken, for the purposes of subsection 119D(1) of the Act, to have been communicated to Customs at the time of receipt denoted by the stamp.
(4) In this regulation, authorised Australia Post outlet means an outlet:
(a) owned and operated by Australia Post; or
(b) licensed by Australia Post to a third party licensee, and operated by a licensee or manager who meets the ‘Gatekeeper’ criteria for accreditation of registration authorities managed by the Australian Government Information Management Office.
Note 1: A list of Australia Post outlets that operate the ‘Gatekeeper’ system may be found at http://www.customs.gov.au.
Note 2: Information about the ‘Gatekeeper’ system may be found at the following website in the document “Gatekeeper Criteria for Accreditation of Registration Authorities”:
http://www.agimo.gov.au/infrastructure/gatekeeper/accreditation.
100 Shipment of goods
(1) Goods of the following kinds are prescribed for the purposes of section 120 of the Act:
(a) stores in respect of which a Collector has granted approval under subsection 129(1) of the Act; and
(b) ship’s ballast approved by an officer doing duty in respect of the granting of Certificates of Clearance; and
(c) baggage accompanying or intended to accompany a passenger, if it consists of goods of a kind specified in paragraph (2)(a) or (b).
(2) For the purposes of paragraph (1)(c), the following kinds of goods are specified:
(a) goods taken through Customs personally by a passenger on departure from Australia; and
(b) goods consigned for transport as:
(i) a passenger’s allowed ticket baggage; or
(ii) as the passenger’s excess baggage (other than baggage consigned as cargo on an airway bill or a bill of lading).
105 Landing certificate
The certificate referred to in section 126 of the Act shall be in accordance with Form 42, and may be given by an officer of Customs at the port where the goods are landed, or by any British Consul, or other British official, or, in places where there is no officer of Customs or British Consul, or other British official, by a British resident.
105A Exports to Singapore—declaration by exporter
(1) For section 126AA of the Act, this regulation sets out requirements on an exporter relating to the making of declarations concerning the export of goods to Singapore for which a preferential tariff is to be claimed.
(2) If the exporter is not the producer or manufacturer of the goods, the exporter must, before making the declaration mentioned in subregulation (3):
(a) if the exporter was the applicant for the Certificate of Origin—give a copy of the Certificate of Origin to the producer or manufacturer; and
(b) whether or not the exporter was the applicant for the Certificate of Origin—obtain from the producer or manufacturer a written confirmation:
(i) specifying evidence of the sale of the goods to the exporter; and
(ii) specifying the Certificate of Origin in relation to the goods; and
(iii) stating that the goods are identical to goods that are specified in that Certificate of Origin; and
(iv) stating that the goods comply with the rule specified in that Certificate of Origin; and
(v) specifying the name, designation and signature of the producer’s or manufacturer’s representative; and
(vi) specifying the date on which the confirmation was signed by the producer’s or manufacturer’s representative.
(3) The exporter must make a declaration, in writing, before the export of the goods:
(a) stating that the goods are the produce or manufacture of Australia, in accordance with SAFTA; and
(b) specifying the exporter’s invoice in relation to the goods; and
(c) specifying the Certificate of Origin in relation to the goods; and
(d) stating that the goods are identical to goods that are specified in that Certificate of Origin; and
(e) stating that the goods comply with the rule specified in that Certificate of Origin; and
(f) specifying the name, designation and signature of the exporter’s representative; and
(g) specifying the date on which the declaration was signed by the exporter’s representative.
(4) In this regulation:
Certificate of Origin has the meaning given by section 153UA of the Act.
SAFTA has the meaning given by section 153UA of the Act.
105B Exports to Singapore—record keeping (producer or manufacturer)
(1) For section 126AB of the Act, this regulation:
(a) sets out record keeping obligations that apply in relation to goods that:
(i) are exported to Singapore; and
(ii) are claimed to be the produce or manufacture of Australia for the purpose of obtaining a preferential tariff in Singapore; and
(b) applies to the producer or manufacturer of the goods (whether or not the producer or manufacturer is the exporter of the goods).
(2) The producer or manufacturer must keep the following records:
(a) records of the purchase of the goods;
(b) evidence that payment has been made for the goods;
(c) evidence of the cost of the goods in the form sold to the buyer;
(d) evidence of the value of the goods;
(e) records of the purchase of all materials that were purchased for use or consumption in the production or manufacture of the goods;
(f) evidence that payment has been made for those materials;
(g) evidence of the cost of those materials in the form sold to the producer or manufacturer;
(h) evidence of the value of those materials;
(i) records of the production or manufacture of the goods.
(j) a copy of the Certificate of Origin in relation to the goods;
(k) if the producer or manufacturer has given a confirmation mentioned in paragraph 105A(2)(b) in relation to the goods to an exporter—a copy of the confirmation;
(l) if the producer or manufacturer is the exporter of the goods—a copy of the declaration mentioned in subregulation 105A(3) in relation to the goods.
(3) If the producer or manufacturer is the exporter of the goods, the producer or manufacturer must keep the records required by subregulation (2) for a period of at least 5 years starting on the date of the declaration relating to the goods mentioned in subregulation 105A(3).
(4) If the producer or manufacturer is not the exporter of the goods, the producer or manufacturer must keep the records required by subregulation (2) for a period of at least 5 years starting on the date of the confirmation mentioned in paragraph 105A(2)(b) in relation to the goods.
(5) The producer or manufacturer:
(a) may keep a record under this regulation at any place (whether or not in Australia); and
(b) must ensure that:
(i) the record is kept in a form that would enable a determination of whether the goods are the produce or manufacture of Australia, in accordance with SAFTA; and
(ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and
(iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English.
(6) In this regulation:
Certificate of Origin has the meaning given by section 153UA of the Act.
SAFTA has the meaning given by section 153UA of the Act.
105C Exports to Singapore—record keeping (exporter that is not producer or manufacturer)
(1) For section 126AB of the Act, this regulation:
(a) sets out record keeping obligations that apply in relation to goods that:
(i) are exported to Singapore; and
(ii) are claimed to be the produce or manufacture of Australia for the purpose of obtaining a preferential tariff in Singapore; and
(b) applies to the exporter of the goods that is not also the producer or manufacturer of the goods.
(2) The exporter must keep the following records:
(a) records of the purchase of the goods by the exporter, including evidence that payment has been made for the goods;
(b) records of the purchase of the goods by the person to whom the goods are exported, including evidence that payment has been made for the goods;
(c) the confirmation mentioned in paragraph 105A(2)(b) given to the exporter by the producer or manufacturer;
(d) a copy of the declaration mentioned in subregulation 105A(3);
(e) a copy of the Certificate of Origin in relation to the goods.
(3) The exporter must keep the records required by subregulation (2) for a period of at least 5 years starting on the date of the declaration mentioned in subregulation 105A(3) in relation to the goods.
(4) The exporter:
(a) may keep a record under this regulation at any place (whether or not in Australia); and
(b) must ensure that:
(i) the record is kept in a form that would enable a determination of whether the goods are the produce or manufacture of Australia, in accordance with SAFTA; and
(ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and
(iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English.
(5) In this regulation:
Certificate of Origin has the meaning given by section 153UA of the Act.
SAFTA has the meaning given by section 153UA of the Act.
105D Exportation of goods to Thailand—Record keeping by exporter who is not the producer of the goods
(1) For subsection 126AG(1) of the Act, an exporter, who is not also the producer, of goods mentioned in that subsection must keep the following records:
(a) records of the exporter’s purchase of the goods;
(b) records of the purchase of the goods by the person to whom the goods are exported;
(c) evidence that payment has been made for the goods;
(d) evidence of the classification of the goods under the Harmonized System;
(e) if the goods include any spare parts, accessories or tools that were purchased by the exporter:
(i) records of the purchase of the spare parts, accessories or tools; and
(ii) evidence of the value of the spare parts, accessories or tools;
(f) if the goods include any spare parts, accessories or tools that were produced by the exporter:
(i) records of the purchase of all materials that were purchased for use or consumption in the production of the spare parts, accessories or tools; and
(ii) evidence of the value of the materials; and
(iii) records of the production of the spare parts, accessories or tools;
(g) if the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter:
(i) records of the purchase of the packaging material or container; and
(ii) evidence of the value of the packaging or container;
(h) if the goods are packaged for retail sale in packaging material or a container that was produced by the exporter:
(i) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and
(ii) evidence of the value of the materials; and
(iii) records of the production of the packaging material or container;
(i) a copy of the Certificate of Origin in relation to the goods.
(2) The records must be kept for a period of at least 5 years starting on the date of issue of the Certificate of Origin in relation to the goods.
(3) The exporter:
(a) may keep a record under this regulation at any place (whether or not in Australia); and
(b) must ensure that:
(i) the record is kept in a form that would enable a determination of whether the goods are Australian originating goods in accordance with the Agreement; and
(ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and
(iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English.
(4) In this regulation, the following words and expressions have the same meaning as in Division 1D of Part VIII of the Act:
(a) Agreement;
(b) Australian originating goods;
(c) Certificate of Origin;
(d) Harmonized System;
(e) produce.
105E Exportation of goods to Thailand—Record keeping by the producer of the goods
(1) For subsection 126AG(1) of the Act, the producer of goods mentioned in that subsection, whether or not the producer is the exporter of the goods, must keep the following records:
(a) records of the purchase of the goods;
(b) if the producer is the exporter of the goods—evidence of the classification of the goods under the Harmonized System;
(c) evidence that payment has been made for the goods;
(d) evidence of the value of the goods;
(e) records of the purchase of all materials that were purchased for use or consumption in the production of the goods and evidence of the classification of the materials under the Harmonized System;
(f) evidence of the value of those materials;
(g) records of the production of the goods;
(h) if the goods include any spare parts, accessories or tools that were purchased by the producer:
(i) records of the purchase of the spare parts, accessories or tools; and
(ii) evidence of the value of the spare parts, accessories or tools;
(i) if the goods include any spare parts, accessories or tools that were produced by the producer:
(i) records of the purchase of all materials that were purchased for use or consumption in their production; and
(ii) evidence of the value of the materials; and
(iii) records of the production of the spare parts, accessories or tools;
(j) if the goods are packaged for retail sale in packaging material or a container that was purchased by the producer:
(i) records of their purchase; and
(ii) evidence of the value of the packaging material or container;
(k) if the goods are packaged for retail sale in packaging material or a container that was produced by the producer:
(i) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and
(ii) evidence of the value of the materials; and
(iii) records of the production of the packaging material or container;
(l) a copy of the Certificate of Origin in relation to the goods.
(2) The records must be kept for a period of at least 5 years starting on the date of issue of the Certificate of Origin in relation to the goods.
(3) The producer:
(a) may keep a record under this regulation at any place (whether or not in Australia); and
(b) must ensure that:
(i) the record is kept in a form that would enable a determination of whether the goods are Australian originating goods in accordance with the Agreement; and
(ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and
(iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English.
(4) In this regulation, the following words and expressions have the same meaning as in Division 1D of Part VIII of the Act:
(a) Agreement;
(b) Australian originating goods;
(c) Certificate of Origin;
(d) Harmonized System;
(e) produce.
105F Exportation of goods to New Zealand—record keeping by exporter who is not the producer or principal manufacturer of the goods
(1) For subsection 126AJB(1) of the Act, an exporter, who is not also the producer or principal manufacturer, of goods mentioned in that subsection must keep the following records:
(a) records of the purchase of the goods by the exporter;
(b) records of the purchase of the goods by the person to whom the goods are exported;
(c) evidence that payment has been made for the goods;
(d) evidence of the classification of the goods under the Harmonized System;
(e) if the goods include any spare parts, accessories or tools that were purchased by the exporter:
(i) records of the purchase of the spare parts, accessories or tools; and
(ii) evidence of the value of the spare parts, accessories or tools;
(f) if the goods include any spare parts, accessories or tools that were produced by the exporter:
(i) records of the purchase of all materials that were purchased for use or consumption in the production of the spare parts, accessories or tools; and
(ii) evidence of the value of the materials; and
(iii) records of the production of the spare parts, accessories or tools;
(g) if the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter:
(i) records of the purchase of the packaging material or container; and
(ii) evidence of the value of the packaging or container;
(h) if the goods are packaged for retail sale in packaging material or a container that was produced by the exporter:
(i) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and
(ii) evidence of the value of the materials; and
(iii) records of the production of the packaging material or container.
(2) The records must be kept for a period of at least 5 years starting on the date of exportation.
(3) The exporter:
(a) may keep a record under this regulation at any place (whether or not in Australia); and
(b) must ensure that:
(i) the record is kept in a form that would enable a determination of whether the goods are Australian originating goods in accordance with the Agreement; and
(ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and
(iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English.
(4) In this regulation:
(a) principal manufacturer has the same meaning as in Division 4D of Part VI of the Act; and
(b) the following words and expressions have the same meaning as in Division 1E of Part VIII of the Act:
(i) Agreement;
(ii) Australian originating goods;
(iii) Harmonized System;
(iv) produce.
105G Exportation of goods to New Zealand—record keeping by the producer or principal manufacturer of the goods
(1) For subsection 126AJB(1) of the Act, the producer or principal manufacturer of goods mentioned in that subsection, whether or not the producer or principal manufacturer is the exporter of the goods, must keep the following records:
(a) records of the purchase of the goods;
(b) if the producer or principal manufacturer is the exporter of the goods—evidence of the classification of the goods under the Harmonized System;
(c) evidence that payment has been made for the goods;
(d) evidence of the value of the goods;
(e) records of the purchase of all materials that were purchased for use or consumption in the production of the goods and evidence of the classification of the materials under the Harmonized System;
(f) evidence of the value of those materials;
(g) records of the production of the goods;
(h) if the goods include any spare parts, accessories or tools that were purchased by the producer or principal manufacturer:
(i) records of the purchase of the spare parts, accessories or tools; and
(ii) evidence of the value of the spare parts, accessories or tools;
(i) if the goods include any spare parts, accessories or tools that were produced by the producer or principal manufacturer:
(i) records of the purchase of all materials that were purchased for use or consumption in their production; and
(ii) evidence of the value of the materials; and
(iii) records of the production of the spare parts, accessories or tools;
(j) if the goods are packaged for retail sale in packaging material or a container that was purchased by the producer or principal manufacturer:
(i) records of their purchase; and
(ii) evidence of the value of the packaging material or container;
(k) if the goods are packaged for retail sale in packaging material or a container that was produced by the producer or principal manufacturer:
(i) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and
(ii) evidence of the value of the materials; and
(iii) records of the production of the packaging material or container.
(2) The records must be kept for a period of at least 5 years starting on the date of exportation.
(3) The producer or principal manufacturer:
(a) may keep a record under this regulation at any place (whether or not in Australia); and
(b) must ensure that:
(i) the record is kept in a form that would enable a determination of whether the goods are Australian originating goods in accordance with the Agreement; and
(ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and
(iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English.
(4) In this regulation:
(a) principal manufacturer has the same meaning as in Division 4D of Part VI of the Act; and
(b) the following words and expressions have the same meaning as in Division 1E of Part VIII of the Act:
(i) Agreement;
(ii) Australian originating goods;
(iii) Harmonized System;
(iv) produce.
105H Exportation of goods to Chile—record keeping by exporter who is not the producer of the goods
(1) For subsection 126AKB(1) of the Act, an exporter, who is not also the producer, of goods mentioned in that subsection must keep the following records:
(a) records of the exporter’s purchase of the goods;
(b) records of the purchase of the goods by the person to whom the goods are exported;
(c) evidence that payment has been made for the goods;
(d) evidence of the classification of the goods under the Harmonized System;
(e) if the goods include any accessories, spare parts, tools or instructional or other information resources that were purchased by the exporter:
(i) records of the purchase of the accessories, spare parts, tools or instructional or other information resources; and
(ii) evidence of the value of the accessories, spare parts, tools or instructional or other information resources;
(f) if the goods include any accessories, spare parts, tools or instructional or other information resources that were produced by the exporter:
(i) records of the production of the accessories, spare parts, tools or instructional or other information resources; and
(ii) records of the purchase of all materials that were purchased for use or consumption in their production; and
(iii) evidence of the value of the materials;
(g) if the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter:
(i) records of the purchase of the packaging material or container; and
(ii) evidence of the value of the packaging material or container;
(h) if the goods are packaged for retail sale in packaging material or a container that was produced by the exporter:
(i) records of the production of the packaging material or container; and
(ii) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and
(iii) evidence of the value of the materials;
(i) a copy of the Certificate of Origin in relation to the goods.
(2) The records must be kept for at least 5 years starting on the day of issue of the Certificate of Origin in relation to the goods.
(3) The exporter:
(a) may keep a record under this regulation at any place (whether or not in Australia); and
(b) must ensure that:
(i) the record is kept in a form that would enable a determination of whether the goods are Australian originating goods; and
(ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and
(iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English.
(4) In this regulation:
(a) producer has the same meaning as in Division 4E of Part VI of the Act; and
(b) the following words and expressions have the same meaning as in Division 1F of Part VIII of the Act:
(i) Australian originating goods;
(ii) Certificate of Origin;
(iii) Harmonized System.
105I Exportation of goods to Chile—record keeping by the producer of the goods
(1) For subsection 126AKB(1) of the Act, the producer of goods mentioned in that subsection, whether or not the producer is the exporter of the goods, must keep the following records:
(a) records of the purchase of the goods;
(b) if the producer is the exporter of the goods—evidence of the classification of the goods under the Harmonized System;
(c) evidence that payment has been made for the goods;
(d) evidence of the value of the goods;
(e) records of the purchase of all materials that were purchased for use or consumption in the production of the goods and evidence of the classification of the materials under the Harmonized System;
(f) evidence of the value of the materials;
(g) records of the production of the goods;
(h) if the goods include accessories, spare parts, tools or instructional or other information resources that were purchased by the producer:
(i) records of the purchase of the accessories, spare parts, tools or instructional or other information resources; and
(ii) evidence of the value of the accessories, spare parts, tools or instructional or other information resources;
(i) if the goods include accessories, spare parts, tools or instructional or other information resources that were produced by the producer:
(i) records of the production of the accessories, spare parts, tools or instructional or other information resources; and
(ii) records of the purchase of all materials that were purchased for use or consumption in their production; and
(iii) evidence of the value of the materials;
(j) if the goods are packaged for retail sale in packaging material or a container that was purchased by the producer:
(i) records of the purchase of the packaging material or container; and
(ii) evidence of the value of the packaging material or container;
(k) if the goods are packaged for retail sale in packaging material or a container that was produced by the producer:
(i) records of the production of the packaging material or container; and
(ii) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and
(iii) evidence of the value of the materials;
(l) a copy of the Certificate of Origin in relation to the goods.
(2) The records must be kept for at least 5 years starting on the day of issue of the Certificate of Origin in relation to the goods.
(3) The producer:
(a) may keep a record under this regulation at any place (whether or not in Australia); and
(b) must ensure that:
(i) the record is kept in a form that would enable a determination of whether the goods are Australian originating goods; and
(ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and
(iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English.
(4) In this regulation:
(a) producer has the same meaning as in Division 4E of Part VI of the Act; and
(b) the following words and expressions have the same meaning as in Division 1F of Part VIII of the Act:
(i) Australian originating goods;
(ii) Certificate of Origin;
(iii) Harmonized System.
106 Ship’s stores
(1) For the purpose of section 130 of the Act, ship’s stores:
(a) consisting of spirituous liquor or beverages (other than beer or wine) sold to a passenger or member of the crew otherwise than by the glass or nip;
(b) consisting of cigars sold to a passenger or member of the crew otherwise than by the individual packet, tin or box containing not more than 25 cigars;
(c) consisting of cigarettes sold to a passenger or a member of the crew otherwise than by the individual packet containing not more than 25 cigarettes or the individual tin containing not more than 50 cigarettes; or
(d) consisting of other tobacco products sold to a passenger or a member of the crew otherwise than in a quantity that does not exceed 120 grams in weight;
are liable to duties of Customs.
(2) For the purpose of section 130 of the Act, ship’s stores consisting of spirituous liquor or beverages (including beer or wine), or of cigarettes, cigars or other tobacco products, sold to a person other than a passenger or a member of the crew are liable to duties of Customs.
(3) The Master of a ship shall, on arrival in Australia complete and sign in the presence of the Collector, and deliver to the Collector, at the first port of call in Australia a statement, verified by declaration made in the presence of the Collector, showing particulars of all narcotic drugs and restricted drugs forming part of the ship’s stores.
(4) The Master of a ship shall, before the ship leaves its last port of call in Australia, deliver to the Collector a statement, verified by declaration made in the presence of the Collector, setting out particulars of all narcotic drugs and restricted drugs shipped in Australia and the quantity consumed while the ship was in Australian waters.
(5) The statements referred to in subregulations (3) and (4), and the declaration referred to in subregulation (3), may be in accordance with Part I of Form 42A.
(6) The prescribed form for the purpose of subsection 130B(2) of the Act is Part II of Form 42A.
107 Aircraft’s stores
(1) For the purpose of section 130 of the Act, aircraft’s stores, other than:
(a) stores for consumption or use in an aircraft that is engaged on an international air service or flight conducted or operated by a person resident in Australia;
(b) stores for consumption or use in an aircraft that is engaged on a flight between a place in Australia and a place in a Territory of the Commonwealth not forming part of the Commonwealth;
(ba) stores for consumption or use in an aircraft that is engaged on a flight approved under subsection 15(1) of the Air Navigation Act 1920;
(c) stores included in a class of stores to which an bilateral arrangement applies for consumption or use in an aircraft that is included in a class of aircraft to which the bilateral arrangement applies and is engaged on an international air service or flight included in a class of international air services or flights to which the bilateral arrangement applies conducted or operated by a person included in a class of persons to which the bilateral arrangement applies; and
(d) stores upon which the CEO considers it would be uneconomical to collect duty;
are liable to duties of Customs.
(2) For the purpose of subregulation (1):
(a) bilateral arrangement has the same meaning as in the International Air Services Commission Act 1992;
(b) a reference to a person resident in Australia shall be read as including a reference to:
(i) a body corporate established by an Act or by a law of a State or Territory of the Commonwealth; and
(ii) a company incorporated under the law in force in a State or Territory of the Commonwealth;
but shall not be read as including a reference to any other body corporate or company;
(c) an aircraft that is being used for purposes connected with the operation of an international air service or is undergoing testing, maintenance or repairs for the purpose of being used in connexion with the operation of an international air service shall be deemed to be engaged on an international air service; and
(d) a flight shall be deemed to be a flight between a place in Australia and a place in a Territory of the Commonwealth not forming part of the Commonwealth if the flight commences at either of those places and ends, or is intended to end, at the other of those places, whether or not the aircraft may or will, in the course of the flight, call at any other place in Australia or that Territory.
107A Prescribed costs of factory labour—section 153F of the Act
For the purposes of subsection 153F(1) of the Act, each of the following costs, to the extent that the cost relates to labour, is prescribed:
(a) the cost of wages and employee benefits;
(b) the cost of supervision and training;
(c) the cost of management of the process of manufacture;
(d) the cost of receipt and storage of materials;
(e) the cost of quality control;
(f) the cost of packing of goods into inner containers;
(g) the cost of handling and storage of goods within the factory.
107B Prescribed costs of factory overheads—section 153G of the Act
(1) For the purposes of subsection 153G(1) of the Act, each of the following costs is prescribed:
(a) the cost of inspection and testing of materials and goods;
(b) the cost of insurance of the following kinds:
(i) insurance of plant, equipment and materials used in the production of the goods;
(ii) insurance of work in progress and finished goods;
(iii) liability insurance;
(iv) accident compensation insurance;
(v) insurance against consequential loss from accident to plant and equipment;
(c) the cost of dies, moulds, tooling and the depreciation, maintenance and repair of plant and equipment;
(d) the cost of interest payments for plant and equipment;
(e) the cost of research, development, design and engineering;
(f) the cost of the following items in respect of real property used in the production of the goods:
(i) insurance;
(ii) rent and leasing;
(iii) mortgage interest;
(iv) depreciation on buildings;
(v) maintenance and repair;
(vi) rates and taxes;
(g) the cost of leasing of plant and equipment;
(h) the cost of energy, fuel, water, lighting, lubricants, rags and other materials and supplies not directly incorporated in manufactured goods;
(i) the cost of storage of goods at the factory;
(j) the cost of royalties or licences in respect of patented machines or processes used in the manufacture of the goods or in respect of the right to manufacture the goods;
(k) the cost of subscriptions to standards institutions and industry and research associations;
(l) the cost of the provision of medical care, cleaning services, cleaning materials and equipment, training materials and safety and protective clothing and equipment;
(m) the cost of the disposal of non‑recyclable waste;
(n) the cost of subsidisation of a factory cafeteria to the extent not recovered by returns;
(o) the cost of factory security;
(p) the cost of computer facilities allocated to the process of manufacture of the goods;
(q) the cost of contracting out part of the manufacturing process within Australia or New Zealand;
(r) the cost of employee transport;
(s) the cost of vehicle expenses;
(t) the cost of any tax in the nature of a fringe benefits tax.
(2) In working out a cost for the purposes of subregulation (1), the following costs are not included:
(a) any cost or expense relating to the general expense of doing business (including, but not limited to, any cost or expense relating to insurance or to executive, financial, sales, advertising, marketing, accounting or legal services);
(b) the cost of telephone, mail and other means of communication;
(c) the cost of international travel expenses, including fares and accommodation;
(d) the cost of the following items in respect of real property used by persons carrying out administrative functions:
(i) insurance;
(ii) rent and leasing;
(iii) mortgage interest;
(iv) depreciation on buildings;
(v) maintenance and repair;
(vi) rates and taxes;
(e) the cost of conveying, insuring or shipping the goods after manufacture;
(f) the cost of shipping containers or packing the goods into shipping containers;
(g) the cost of any royalty payment relating to a licensing agreement to distribute or sell the goods;
(h) the manufacturer’s profit and the profit or remuneration of any trader, agent, broker or other person dealing in the goods after manufacture;
(i) any other cost incurred after the completion of manufacture of the goods.
(3) For the purposes of paragraphs (1)(c) and (f), the cost of depreciation of plant, equipment or buildings must be worked out in accordance with generally accepted accounting principles, as applied by the manufacturer.
(4) Despite subregulation (2), if preference claim goods are claimed to be the manufacture of Papua New Guinea or a Forum Island Country the following costs, in addition to the costs prescribed by subregulation (1), are prescribed for subsection 153G(1) of the Act:
(a) 25% of the cost of telecommunications; and
(b) the cost of international travel expenses incurred to allow 1 person to travel, in a year, to attend 1 trade fair or to purchase equipment; and
(c) the cost of contracting out part of the manufacturing process within Papua New Guinea or a Forum Island Country.
107C Meaning of alcoholic beverage
For the definition of alcoholic beverage in section 153AA of the Act, an alcoholic beverage is a good that is classified in heading 2203, 2204, 2205, 2206 or 2208 of Schedule 3 to the Customs Tariff Act 1995.
108 Manner of acceptance by Collector of estimated value of goods
For subsection 161K(2) of the Act, a Collector signifies acceptance of an estimate of the value of the goods by:
(a) giving an authority to deal with the goods under section 71 of the Act; or
(b) giving an authority of the kind mentioned in subsection 71C(4) or 71DJ(4) of the Act.
124 Security for payment of duty
(1) For the purposes of section 162 of the Act:
(a) tourists and temporary residents are prescribed classes of persons; and
(b) the prescribed classes of goods are:
(i) specialised equipment or tools to be used in exploration, production, manufacture, repair or modification, and included in a class of goods mentioned in paragraph 125(2)(a); and
(iii) goods imported for use at a public exhibition or entertainment, not being cinematograph films of a kind usually used for profit, or theatrical costumes, scenery or property; and
(iv) testing or evaluation equipment; and
(c) the prescribed purposes for goods are testing and evaluation of those goods.
(2) An application for the permission of the Collector under section 162 of the Act must be in the approved form.
(3) A person must not export goods for which a permission has been granted under subsection 162(1) of the Act unless:
(a) the person has given to the Collector a notice of intention to export the goods; and
(b) the goods have been brought into a prescribed place for export.
(4) Except with the consent of a Collector, a person to whom permission has been granted under subsection 162(1) of the Act to take delivery of goods shall not, unless a security referred to in that subsection given for the payment of the duty on those goods has been enforced according to its tenor or the amount of that duty has otherwise been paid or recovered:
(a) lend, sell, pledge, mortgage, hire, give away or exchange those goods;
(b) part with possession of those goods otherwise than by way of, or for the purposes of, the exportation of those goods;
(c) otherwise dispose of those goods; or
(d) in any way alter those goods.
(5) In this regulation:
prescribed place means a place prescribed for paragraph 30(1)(d) of the Act.
Note: Regulation 23 mentions the prescribed places.
124A Duty not payable in certain circumstances (Act s 162)
(1) For subparagraph 162(3)(b)(ii) of the Act, the circumstance mentioned in subregulation (2) is specified.
(2) The goods have no value because:
(a) they have been accidentally damaged or destroyed; or
(b) if the goods are an animal—it has died, or has been destroyed, because of an accident or illness.
125 Importation of goods on a temporary basis
(1) In this regulation, intergovernmental agreement means an agreement, being an agreement to which the Commonwealth and the government of a country, or the governments of countries, other than Australia are parties, that provides for the importation of goods of a class or classes specified in the agreement into Australia and that country or those countries on a temporary basis without payment of duties of customs.
(2) There may, in accordance with section 162A of the Act, be brought into Australia on a temporary basis without payment of duty:
(a) goods included in a class of goods to which an intergovernmental agreement applies;
(b) goods imported by persons included in a class of persons to which an intergovernmental agreement applies;
(c) goods included in a class of goods to which an intergovernmental agreement applies imported by persons included in a class of persons to which an intergovernmental agreement applies; or
(d) goods imported for a purpose specified in an intergovernmental agreement as a purpose for which the goods may be imported on a temporary basis without payment of duty.
125A Duty not payable in certain circumstances (Act s 162A)
(1) For paragraph 162A(5)(b) of the Act, the circumstance mentioned in subregulation (2) is specified.
(2) The goods have no value because:
(a) they have been accidentally damaged or destroyed; or
(b) if the goods are an animal—it has died, or has been destroyed, because of an accident or illness.
125B Dealing with goods brought into Australia under section 162A of the Act
(1) Where goods are, in accordance with section 162A of the Act, brought into Australia on a temporary basis without payment of duty, the person to whom the goods are delivered under that section shall not, except with the consent of the CEO, lend, sell, pledge, mortgage, hire, give away, exchange or otherwise dispose of or part with possession of the goods or in any way alter the goods.
126 Circumstances under which refunds, rebates and remissions are made
(1) Each of the following circumstances is prescribed for the purposes of section 163 of the Act, namely where:
(a) the goods on which duty has been paid or is payable have deteriorated or been damaged, lost or destroyed after being received at the place of export of the goods and before the goods became subject to the control of Customs;
(b) the goods on which duty has been paid or is payable have deteriorated or been damaged or destroyed while subject to the control of Customs;
(c) the goods on which duty has been paid or is payable:
(i) have been lost while subject to the control of Customs; or
(ii) have been stolen after being received at the place of export of the goods and before the goods left the control of Customs;
(d) the goods on which duty has been paid or is payable have deteriorated or been damaged or destroyed while undergoing treatment pursuant to the provisions of the Quarantine Act 1908, the deterioration, damage or destruction being directly or indirectly attributable to that treatment and the goods having been ordered into quarantine directly from the control of the Customs;
(da) all of the following conditions are satisfied:
(i) an import entry in relation to goods is withdrawn under section 71F of the Act;
(ii) the amount of duty specified in the import entry in relation to the goods has been paid;
(iii) none of paragraphs (a), (b), (c), (d) and (h) applies;
(e) if paragraph (eaa) does not apply—duty has been paid through manifest error of fact or patent misconception of the law;
(eaa) all of the following apply:
(i) the goods on which duty has been paid are liquefied petroleum gas, liquefied natural gas or compressed natural gas;
(ii) duty has been paid through manifest error of fact or patent misconception of the law;
(iii) the person claiming a refund of the duty reasonably believes that the entity to which the goods were sold or supplied considered, at the time of the sale or supply, that duty was not payable on the goods;
(ea) a decision referred to in subsection 273GA(2) of the Act has been reviewed by the Administrative Appeals Tribunal and the Tribunal, or a court on appeal from the Tribunal, has held that the amount of duty payable (if any) is less than the amount of duty demanded in consequence of that decision, or has remitted the matter to a Collector who has accordingly decided that the amount of duty payable (if any) is less than the amount demanded in consequence of that decision;
(eb) in consequence of:
(i) a Customs Tariff, or a Customs Tariff alteration, proposed in the Parliament; or
(ii) the publication in the Gazette of a notice under subsection 273EA(1) of an intention to propose in the Parliament a Customs Tariff or a Customs Tariff alteration; or
(iii) in the case of an amendment of the Customs Tariff Act 1995—the later of:
(A) the Royal Assent to the amendment; or
(B) the commencement of the amendment;
there is a reduction of the duty payable on goods entered for home consumption on which duty has been paid;
(f) after duty has been paid on goods, a by‑law or determination is made under Part XVI of the Act, or a Commercial Tariff Concession Order is made under Part XVA of the Act, the effect of which is that duty is not payable on those goods or duty is payable on those goods at a rate which is less than the rate which was applicable when the goods were entered for home consumption;
(fa) the price of goods for the purposes of Division 2 of Part VIII of the Act was taken into account in determining under that Division the customs value of the goods and a rebate of, or other decrease in, that price accrues to the importer of the goods and the rebate, or decrease:
(i) was not taken into account in determining that customs value; and
(ii) is not a rebate, or decrease, referred to in paragraph (g);
(g) the Collector is satisfied that:
(i) the price of goods for Division 2 of Part VIII of the Act was taken into account in determining under the Division the customs value of the goods; and
(ii) a rebate of, or other decrease in, the price accrues to the importer of the goods:
(A) because of a fault or defect in the goods; or
(B) because the goods did not conform to contract specifications given by the importer to the manufacturer or supplier; and
(iii) the rebate, or decrease, was not taken into account in determining the customs value;
(h) the Collector is satisfied that:
(i) the customs value of goods has been determined under Division 2 of Part VIII of the Act; and
(ii) a decrease in the value of the goods that would have resulted in a decrease in the customs value occurred before the determination:
(A) because of a fault or defect in the goods; or
(B) because the goods did not conform to contract specifications given by the importer to the manufacturer or supplier; and
(iii) the decrease in the value of the goods was not taken into account in determining the customs value; and
(iv) all reasonable steps available to the importer have been taken to obtain redress from the manufacturer or supplier but without success; and
(v) no rebate of, or other decrease in, the price of the goods accrues to the importer under paragraph (g);
(p) duty has been paid on petrol and that petrol, in whole or in part, is returned to a warehouse or to a manufacturer;
(r) duty has been paid on goods that were first entered for home consumption at a time when a TCO, made in respect of those goods under Part XVA of the Act, was in force or was taken to have come into force;
(ra) the interim duty, within the meaning of section 269T of the Act, that has been paid is more than the interim duty payable, because of:
(i) a declaration made by the Minister under subsection 269ZDB(1) of the Act; or
(ii) a decision made by the Minister under subsection 269ZZM(1) of the Act;
(w) goods were exported after 30 June 1996 and before regulation 139 commenced and:
(i) dumping duty within the meaning of subregulation 139(1) was paid on the goods; or
(ii) the goods were specified goods within the meaning of subregulation 131(1) (as applied by subregulation 139(2)); or
(iii) imported goods on which dumping duty had been paid were used in the manufacture or treatment of the goods;
(x) duty has been paid on a passenger motor vehicle that:
(i) was imported solely for testing, evaluation or engineering development; and
(ii) was new or unused when it was imported; and
(iii) is donated to an education institution that undertakes in writing to dispose of it only for scrap;
(y) duty has been paid on an automotive component that is donated to an education institution that undertakes in writing to dispose of it only for scrap;
(za) duty is payable on goods that are liquefied natural gas and are not intended for use in an internal combustion engine in either a motor vehicle or vessel;
(zb) duty is payable on goods that are liquefied petroleum gas and are not intended for use in an internal combustion engine in either a motor vehicle or vessel.
(1A) In subregulation (1):
education institution has the meaning given by the Student Assistance Act 1973.
place of export has the meaning given by subsection 154(1) of the Act.
(2) In paragraph (1)(p):
manufacturer has the same meaning as in the Excise Act 1901.
petrol includes benzine, benzol, gasoline, naphtha, pentane and any petroleum, shale or coal tar distillate dutiable under the Act.
126A Remission of duty if import entry or self‑assessed clearance declaration taken to be withdrawn
(1) This regulation applies to a person if:
(a) the person pays an amount of duty (in this regulation called duty 1) in respect of imported goods; and
(b) either:
(i) the import entry relating to the goods is taken to be withdrawn under subsection 71F(2) of the Act because the person has changed the information in the entry; or
(ii) the self‑assessed clearance declaration relating to the goods is taken to be withdrawn under subsection 71AAAP(3) of the Act because the person has changed the information in the declaration.
(2) If duty 1 is less than or equal to the amount of duty that would be payable in respect of the changed entry or declaration (in this regulation called duty 2):
(a) duty 2 is remitted to the extent of the amount of duty 1; and
(b) the person is not entitled to a refund of duty 1.
(3) If duty 1 is greater than duty 2:
(a) duty 2 is remitted to the extent of the amount of duty 1; and
(b) the person is entitled to a refund of the amount by which duty 1 is greater than duty 2; and
(c) the person is not required to apply for the refund; and
(d) the person must present an authority for the refund issued to the person by Customs.
126B Other circumstances under which refunds, rebates and remissions are made—Thai originating goods
(1) For subsection 163(1) of the Act, the following circumstances are prescribed:
(a) duty has been paid on Thai originating goods (other than goods mentioned in subregulation (2));
(b) duty has been paid on goods (other than goods mentioned in subregulation (2)):
(i) that would have been Thai originating goods if, at the time the goods were imported, the importer held a Certificate of Origin or a copy of a Certificate of Origin for the goods; and
(ii) for which the importer holds a Certificate of Origin or a copy of a Certificate of Origin at the time of making the application for the refund.
(2) Subregulation (1) does not apply to:
(a) safeguard goods imported before 1 January 2009; and
(b) goods imported before 1 January 2009 that would have been safeguard goods if, at the time the goods were imported, the importer held a Certificate of Origin or a copy of a Certificate of Origin for the goods.
(3) A person may not apply for duty to be refunded under paragraph 126(1)(e) in respect of:
(a) goods mentioned in subregulation (1), to the extent that an application for a refund relates to 1 or more of the factors that determine whether the goods are Thai originating goods; or
(b) goods mentioned in subregulation (2), to the extent that an application for a refund relates to 1 or more of the factors that determine whether the goods are Thai originating goods.
(4) In this regulation:
Certificate of Origin has the meaning given in subsection 153ZA(1) of the Act.
safeguard goods has the meaning given in subsection 16A(7) of the Customs Tariff Act 1995.
Thai originating goods has the meaning given in subsection 153ZA(1) of the Act.
126C Other circumstances under which refunds, rebates and remissions are made—Chilean originating goods
(1) For subsection 163(1) of the Act, the following circumstances are prescribed:
(a) duty has been paid on Chilean originating goods;
(b) duty has been paid on goods:
(i) that would have been Chilean originating goods if, at the time the goods were imported, the importer held a Certificate of Origin or a copy of a Certificate of Origin for the goods; and
(ii) for which the importer holds a Certificate of Origin or a copy of the Certificate of Origin at the time of making the application for the refund.
(2) A person may not apply for duty to be refunded under paragraph 126(1)(e) in respect of goods mentioned in subregulation (1) to the extent that an application for a refund relates to 1 or more of the factors that determine whether the goods are Chilean originating goods.
(3) In this regulation:
Certificate of Origin has the meaning given in subsection 153ZJB(1) of the Act.
Chilean originating goods has the meaning given in subsection 153ZJB(1) of the Act.
126D Other circumstances under which refunds, rebates and remissions are made—AANZ originating goods
(1) For subsection 163(1) of the Act, the following circumstances are prescribed:
(a) duty has been paid on AANZ originating goods;
(b) duty has been paid on goods:
(i) that would have been AANZ originating goods if, at the time the goods were imported, the importer had a Certificate of Origin, or a copy of the Certificate of Origin, for the goods; and
(ii) for which the importer has a Certificate of Origin, or a copy of the Certificate of Origin, at the time of making the application for the refund.
(2) A person may not apply for duty to be refunded under paragraph 126(1)(e) in respect of goods mentioned in subregulation (1) to the extent that an application for a refund relates to 1 or more of the factors that determine whether the goods are AANZ originating goods.
(3) In this regulation:
AANZ originating goods has the meaning given in subsection 153ZKB(1) of the Act.
Certificate of Origin has the meaning given in subsection 153ZKB(1) of the Act.
126DA Other circumstances under which refunds, rebates and remissions are made—Malaysian originating
(1) For subsection 163(1) of the Act, the following circumstances are prescribed:
(a) duty has been paid on Malaysian originating goods;
(b) duty has been paid on goods:
(i) that would have been Malaysian originating goods if, at the time the goods were imported, the importer held a Declaration of Origin or a Certificate of Origin, or a copy of a Declaration of Origin or a Certificate of Origin, for the goods; and
(ii) for which the importer holds a Declaration of Origin or a Certificate of Origin, or a copy of a Declaration of Origin or a Certificate of Origin, at the time of making the application for the refund.
(2) A person may not apply for duty to be refunded under paragraph 126(1)(e) in respect of goods mentioned in subregulation (1) to the extent that an application for a refund relates to one or more of the factors that determine whether the goods are Malaysian originating goods.
(3) In this regulation:
Certificate of Origin has the meaning given in subsection 153ZLB(1) of the Act.
Declaration of Origin has the meaning given in subsection 153ZLB(1) of the Act.
Malaysian originating goods has the meaning given in subsection 153ZLB(1) of the Act.
126E Conversion of measurements of LPG and compressed natural gas
(1) For the purposes of the Customs Acts, and for the purpose of determining a person’s liability to pay duty, if a quantity of LPG:
(a) is entered for home consumption as a quantity measured in kilograms; and
(b) is not measured using volumetric measurement equipment to calculate the amount of duty;
the quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG.
(2) If:
(a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and
(b) the person proposes to deal with another quantity of LPG in the same financial year, for the same purpose in the same financial year, using the other unit of measurement;
the Collector is not required to accept the other unit of measurement, but may give the person permission to use the other unit.
(3) For the purposes of the Customs Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.
126F Other circumstances under which refunds are made—tobacco products not in plain packaging
(1) For subsection 163(1) of the Act, a prescribed circumstance for a refund is that:
(a) the goods on which duty has been paid are tobacco or tobacco products; and
(b) the goods have been destroyed; and
(c) the quantity of goods destroyed is at least:
(i) if the goods are solely cigarettes—100,000 cigarettes; or
(ii) in any other case—100 kg of goods; and
(d) the goods or the retail packaging of the goods did not meet a tobacco product requirement.
(2) In this regulation:
retail packaging has the meaning given by subsection 4(1) of the Tobacco Plain Packaging Act 2011.
tobacco product requirement has the meaning given by subsection 4(1) of the Tobacco Plain Packaging Act 2011.
127 Conditions for refund etc of duty
(1) A refund of duty shall not be made unless an application for the refund in accordance with regulation 128 is delivered in accordance with that regulation within the period within which that application may, by virtue of regulation 128A, be made.
(1B) Subregulation (1) does not apply if the circumstances mentioned in subregulation 128AA(1) or (2) apply.
(2) Subject to subregulation (3), a remission of duty shall not be made unless an application for the remission in accordance with regulation 128 is delivered in accordance with that regulation before the goods leave the control of the Customs.
(3) Subregulation (2) does not apply if the goods on which duty was payable have been totally lost or destroyed or have otherwise ceased to exist.
(3A) A refund or remission of duty will not be made if drawback of all the import duty paid for the goods has been paid.
(3B) The amount of drawback of import duty paid under these Regulations, if it is less than the total import duty paid for the goods, is to be deducted from the amount of the refund or remission of duty.
(4) A refund or remission of the whole of the duty paid or payable on goods mentioned in paragraph 126(1)(a), (b) or (d) that have not been totally lost or destroyed, or have not otherwise ceased to exist, will only be made if Customs is notified and the goods:
(a) are destroyed:
(i) under the supervision of an officer; or
(ii) after Customs tells the person who made the application that the goods can be destroyed; or
(b) are exported.
(4A) The circumstance specified in paragraph 126(1)(ea) is subject to the following conditions and restrictions:
(a) that any period of time during which, without the grant of an extension of time:
(i) an appeal may be taken from the decision of the Tribunal to the Federal Court of Australia (in this subregulation called the Federal Court) has elapsed; or
(ii) where the Federal Court has determined such an appeal, an application may be made to the High Court for special leave to appeal from the decision of the Federal Court has elapsed and such special leave has not been granted or, if granted, has since lapsed or been rescinded;
(b) that no appeal is pending in the Federal Court in respect of the Tribunal’s decision;
(c) that no appeal is pending in the High Court in respect of any determination of the Federal Court on an appeal of a kind mentioned in paragraph (a).
(4B) A refund or remission of the whole of the duty paid or payable on goods mentioned in paragraph 126(1)(g) or (h) will only be made if the goods are destroyed, exported or otherwise dealt with as approved by a Collector.
(5) A refund of duty on goods mentioned in regulation 126F will only be made if:
(a) Customs was given notice in an approved form of the intended destruction of the goods, at least 7 days before the goods were destroyed; and
(b) when the notice was given, the goods were in a warehouse licensed under section 79 of the Act; and
(c) Customs was given a reasonable opportunity to supervise the destruction.
127AA Rounding down cash payments of duty
For the purposes of subsection 163(1) of the Act, if an amount of duty payable on goods:
(a) is to be paid in cash; and
(b) is not a multiple of 5 cents;
the number of cents in excess of the next lower amount that is a multiple of 5 cents must be remitted.
128 Application for refund, rebate or remission of duty
(1) For paragraph 163(1AA)(a) of the Act, an application by document for a refund, a rebate or a remission of duty must:
(a) be in an approved form; and
(b) include information as required by the form; and
(c) be signed as required by the form; and
(e) state which circumstance under subregulation 126(1), 126B(1), 126C(1), 126D(1), 126DA(1) or 126F(1) applies to each of the imported goods; and
(f) either:
(i) be given or sent to an officer doing duty in relation to refunds; or
(ii) be left in a Customs Office at a place designated for lodgment of applications for refunds, rebates or remissions of duty.
(1A) For paragraph 163(1AA)(a) of the Act, an application by computer for a refund, a rebate or a remission of duty must:
(a) include information as required by an approved statement; and
(b) state which circumstance under subregulation 126(1), 126B(1), 126C(1), 126D(1), 126DA(1) or 126F(1) applies to each of the imported goods; and
(c) be transmitted, and signed, in a manner that meets the information technology requirements determined under section 126DA of the Act that apply to import declarations, or self‑assessed clearance declarations, about goods of the kind to which the application relates.
(2) The goods for which an application is made must be goods covered by the same:
(a) import declaration; or
(b) self‑assessed clearance declaration; or
(c) return under subsection 69(5), 70(7) or 105C(2) of the Act.
(2A) However, subregulation (2) does not apply to an application for goods to which the circumstance in subregulation 126F(1) applies.
(3) For paragraphs (1)(e) and (1A)(b), only 1 circumstance may be stated to apply to particular goods mentioned in a line of an application.
(3A) An application made under this regulation is taken to have been made to the CEO.
(4) In subregulation (3):
line, for an application, means the part of the application that describes particular goods that have a single tariff classification to which a duty rate applies (whether or not the application describes other goods that have the same tariff classification or another tariff classification).
128AAA Procedures for dealing with application for rebate, refund or remission
(1) For paragraph 163(1AA)(b) of the Act, this regulation sets out procedures to be followed by Customs in dealing with applications for refunds, rebates or remissions.
(2) Before considering an application for a refund, rebate or remission of duty, a Collector must:
(a) verify particulars in the application; or
(b) be satisfied of any other matter that may be relevant to approval of the refund, rebate or remission.
(3) If required by a Collector, the applicant must deliver to the Collector:
(a) the commercial documents relating to the application that are in the applicant’s possession or under the applicant’s control; or
(b) information, of a kind specified in a notice, about the goods that is within the knowledge of the applicant or that the applicant is reasonably able to obtain.
(4) A documentary requirement to deliver documents or information relating to an application must:
(a) be given to the person by whom, or for whom, the application was made; and
(b) be in an approved form and include the information required by the form.
(5) A computer requirement to deliver documents or information relating to an application must:
(a) be transmitted electronically to the person who made the application; and
(b) include information required by an approved statement.
(6) A Collector may ask the applicant or, if another person made the application for the applicant, that other person, questions about the application.
(7) A Collector may require the applicant to verify the information in the application by declaration or by the production of documents.
(8) An application may be considered only on the information available to a Collector if any of the following requirements are not complied with within 30 days after the requirement is made:
(a) a requirement to deliver documents or information;
(b) a requirement to answer a question;
(c) a requirement to verify information.
(9) If a person delivers a commercial document to a Collector, the Collector must deal with the document and then return the document to that person.
128AAB Communication of application to Customs
For subsection 163(1AB) of the Act, an application for a refund, rebate or remission of duty is taken to have been communicated to Customs when an electronic message is transmitted by Customs to the person who made the application stating that:
(a) the application has been accepted and the refund, rebate or remission has been approved; or
(b) the application has been received but further information is required.
128A Time for application for refund of duty
(1) An application for a refund of duty:
(a) in a circumstance specified in paragraph 126(1)(a), (b) or (c); or
(b) where duty has been paid through manifest error of fact, the goods on which duty was paid having been invoiced as part of the contents of packages but not received;
may, subject to subregulation (3), be made within 14 days after the delivery from the control of the Customs of the goods or of the packages in which the goods were originally packed or were assumed to have been packed.
Note: Subregulation 127(1) does not apply if the circumstances mentioned in subregulation 128AA(1) or (2) apply: see subregulation 127(1B).
(2) An application for a refund of duty in a circumstance specified in paragraph 126(1)(d) may, subject to subregulation (3), be made within 14 days after the goods were released from quarantine.
(2A) An application for a refund of duty in the circumstance specified in subregulation 126F(1) must be made on or before 30 April 2013.
(3) Where:
(a) the information necessary to verify an application of a kind referred to in subregulation (1) had come into possession of the Customs before the delivery from the control of the Customs of the goods or of the packages in which the goods were originally packed or were assumed to have been packed; or
(b) for some other reason, it is equitable that the period within which an application of a kind referred to in subregulation (1) or (2) may be made should be extended;
the application may be made within 4 years after the date on which duty was paid.
(4) Subject to subregulation (5), an application for a refund of duty, in relation to:
(a) a circumstance specified in:
(i) paragraph 126(1)(da); or
(ii) paragraph 126(1)(e); or
(iii) paragraph 126(1)(eb); or
(iv) any of paragraphs 126(1)(f) to (y); or
(v) subregulation 126B(1); or
(vi) subregulation 126C(1); or
(vii) subregulation 126D(1); or
(viii) subregulation 126DA(1); or
(b) any circumstance other than a circumstance referred to in the preceding provisions of this regulation or in paragraph 126(1)(ea);
may be made within 4 years after the date on which the duty was paid.
(5) If any of the following events occurs more than 3 years after the duty was paid, an application for a refund of duty may be made within 12 months of the occurrence of the event:
(a) a reduction of the duty payable on goods entered for home consumption, on which duty has been paid, in consequence of:
(i) a Customs Tariff, or a Customs Tariff alteration, proposed in the Parliament; or
(ii) the publication in the Gazette of a notice under subsection 273EA(1) of the Act of an intention to propose in the Parliament a Customs Tariff or a Customs Tariff alteration; or
(iii) in the case of an amendment of the Customs Tariff Act 1995—the later of:
(A) the Royal Assent to the amendment; or
(B) the commencement of the amendment;
(b) the making of:
(i) a by‑law under Part XVI of the Act ; or
(ii) a determination under Part XVI of the Act;
the effect of which is that duty is not payable on those goods or duty is payable on those goods at a rate which is less than the rate which was applicable when the goods were entered for home consumption;
(c) if duty has been paid on goods that were first entered for home consumption at a time when a TCO, made in respect of those goods under Part XVA of the Act, was in force or was taken to have come into force—the latest of the following events:
(i) the entry of the particular goods for home consumption;
(ii) the gazettal of the TCO under section 269R of the Act;
(iii) the gazettal of a decision on an application for reconsideration under section 269SH of the Act;
(iv) if, under subsection 269SD(2) of the Act, the TCO is revoked and a new TCO is made in respect of the goods—the gazettal of a notice of the decision under that subsection under section 269SE of the Act;
(v) a decision of the Administrative Appeals Tribunal on an application under paragraph 273GA(1)(n), (o), (p), (q), (r) or (s) of the Act.
Note: Paragraphs (5)(a), (b) and (c) relate to circumstances that are specified in subregulation 126(1):
(a) paragraph (5)(a) relates to paragraph 126(1)(eb);
(b) paragraph (5)(b) relates to paragraph 126(1)(f);
(c) paragraph (5)(c) relates to paragraph 126(1)(r).
(6) If an application for refund of duty must be made within a time (the application time) that ends while a notice under section 126E of the Act that an information system has become temporarily inoperative is in force, the application time is taken to be extended until the end of the day after the CEO gives notice that the information system has again become operative.
(7) A reference in subregulation (3) or (5) to the date on which duty was paid includes, for duty offset in the way mentioned in subsection 163(3) of the Act, the date on which the duty was offset.
128AA Refunds and remissions not requiring an application
(1) A person is entitled to a refund of duty without the need to make an application, if:
(a) the goods on which duty has been paid are Subdivision AA goods within the meaning of subsection 71AAAA of the Act and, in consequence, were not the subject of a self‑assessed clearance declaration or, an import declaration; and
(b) the duty was paid through manifest error of fact or patent misconception of the law; and
(c) the person tells the Collector within 4 years after the duty was paid, in writing, signed by the person, the grounds on which the person believes he or she is entitled to a refund.
(2) In a circumstance specified in paragraph 126(1)(ea), it is not necessary to apply for a refund.
Note: For conditions and restrictions applying in a circumstance specified in paragraph 126(1)(ea), see subregulation 127(4A).
(3) For subsection 163(1AD) of the Act, in a circumstance specified in paragraph 126(1)(za) or (zb), it is not necessary to apply for a remission of duty.
128B Calculation of refunds or remissions of duty
(1) A refund, rebate or remission of duty may, subject to the Act and to these Regulations, be made by a Collector.
(2) Notwithstanding anything contained in subregulation (3) or (4), where the circumstance in which a refund or remission of duty may be made is such that the goods on which duty has been paid or is payable:
(a) have deteriorated or been damaged;
(b) are faulty or defective; or
(c) do not conform to contract specifications furnished by the importer to the manufacturer or supplier;
to such an extent that the goods have no commercial value at the port of entry into Australia when the goods were first entered under section 68 of the Act, a refund or remission of the whole of the duty paid or payable shall, subject to subregulations 127(4) and (4B), be made.
(3) The amount of refund or remission of duty that may be made under section 163 of the Act in respect of goods, in so far as they have been affected by a circumstance referred to in paragraph 126(1)(fa) or (g), shall be calculated in accordance with the formula:
where:
A is the amount of duty paid or payable on the goods;
B is the amount of rebate of, or other decrease in, the price paid, or to be paid, for the goods that accrued to the importer of the goods; and
C is the customs value of the goods determined under Division 2 of Part VIII of the Act.
(4) The amount of refund or remission of duty that may be made under section 163 of the Act in respect of goods, in so far as they have been affected by a prescribed circumstance referred to in paragraph 126(1)(a), (b), (d) or (h), shall be calculated in accordance with the formula:
where:
A is the amount of duty paid or payable on the goods.
B is the customs value of the goods determined under Division 2 of Part VIII of the Act when they were first entered under section 68 of the Act.
C is the customs value of the goods determined under Division 2 of Part VIII of the Act after they have been affected in the manner mentioned in paragraph 126(1)(a), (b), (d) or (h).
(5) For subsection 163(1A) of the Act, the amount of refund or remission of duty that may be made for goods mentioned in paragraph 126(1)(x) or (y) is:
where:
A is the amount of duty paid or payable on the goods.
B is the customs value that the goods had at the port of entry into Australia when the goods were first entered under section 68 of the Act.
C is the assessed value of the goods when they were donated.
D is any deductible administrative costs or allowable factory cost that would have been payable if:
(a) the goods were sold instead of being donated; and
(b) the sale was used as the basis for determining the customs value of the goods under Division 2 of Part VIII of the Act.
(5A) For the period between 1 July 2012 and 30 June 2013, the amount of refund or remission of duty, expressed in cents, that may be made for a good mentioned in paragraph 126(1)(za) is determined using the formula:
where:
K is the quantity of liquefied natural gas, expressed in kilograms:
(a) that is imported for a use other than in an internal combustion engine in either a motor vehicle or vessel; and
(b) for which the time for working out the rate of duty occurs during the period.
(5B) For the period between 1 July 2012 and 30 June 2013, the amount of refund or remission of duty, expressed in cents, that may be made for a good mentioned in paragraph 126(1)(zb) is determined using the formula:
where:
L is the quantity of LPG, expressed in litres:
(a) that is imported for a use other than in an internal combustion engine in either a motor vehicle or vessel; and
(b) for which the time for working out the rate of duty occurs during the period.
(6) In this regulation:
AANZ originating goods has the meaning given in subsection 153ZKB(1) of the Act.
allowable factory cost has the meaning given by section 153B of the Act.
Chilean originating goods has the meaning given in subsection 153ZJB(1) of the Act.
deductible administrative costs has the meaning given by section 154 of the Act.
Malaysian originating goods has the meaning given in subsection 153ZLB(1) of the Act.
Thai originating goods has the meaning given in subsection 153ZA(1) of the Act.
(7) The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed by paragraph 126(1)(w) is the amount of drawback that would have been payable under the regulations applied by regulation 139 if those regulations had been in force when the goods were exported.
(8) The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126B(1)(a) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods as Thai originating goods.
(9) The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126B(1)(b) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods if they had been Thai originating goods at the time of their importation.
(10) The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126C(1)(a) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods as Chilean originating goods.
(11) The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126C(1)(b) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods if they had been Chilean originating goods at the time of their importation.
(12) The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126D(1)(a) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods as AANZ originating goods.
(13) The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126D(1)(b) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods if they had been AANZ originating goods at the time of their importation.
(14) The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126DA(1)(a) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods as Malaysian originating goods.
(15) The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126DA(1)(b) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods if they had been Malaysian originating goods at the time of their importation.
128F Conditions for refund on petrol
(1) A refund of duty is not payable in a circumstance specified in paragraph 126(1)(p) unless:
(a) the applicant for a refund keeps such records as to enable the officer to readily determine and verify:
(i) the volume of petrol returned; and
(ii) that duty has been paid on the petrol returned to the warehouse or to a manufacturer; and
(b) in the case of the return of contaminated petrol:
(i) notice of the proposed return of that petrol to a warehouse or to a manufacturer has been given to and received by an officer before the return of the petrol; and
(ii) the composition of the contaminated petrol and the ratios of petrol and other substance present in the contaminated petrol has, where required, been determined by analysis in accordance with subregulation (2).
(2) The amount of petrol present in a quantity of contaminated petrol is to be determined as follows:
(a) an officer may require that a sample of the contaminated petrol be taken for analysis to determine the composition of the contaminated petrol and the ratios of petrol and other substance present in the contaminated petrol; and
(b) if the officer so determines, the sample taken under paragraph (a) must be taken in the presence of an officer; and
(c) the analysis of the sample must be undertaken in a laboratory that is a registered member of the National Association of Testing Authorities Australia.
(3) The cost of the analysis referred to in paragraph (2)(c) is to be borne by the applicant for the refund.
(4) The amount of any refund of duty in respect of petrol on which duty has been paid is to be based on the rate of duty applicable in relation to that petrol at the time that the petrol was entered for home consumption.
(5) In this regulation:
contaminated petrol means petrol that has been contaminated by being mixed with another substance.
manufacturer has the same meaning as in the Excise Act 1901.
petrol has the same meaning as in subregulation 126(2).
129 Drawback of import duty in respect of goods
(1) This regulation applies to any imported goods on which import duty has been paid except:
(b) imported goods that have been used in the manufacture of goods, or have been subjected to a process or to treatment, in the Commonwealth; or
(c) secondhand goods.
(2) Subject to these Regulations, drawback of import duty may be paid on the exportation of imported goods to which this regulation applies.
(3) For the purposes of subregulation (1), goods are secondhand goods if, after their first importation into Australia, they have been used otherwise than for the purpose of being inspected or exhibited.
131 Drawback of import duty upon exportation of specified goods
(1) In this regulation:
specified goods means:
(a) manufactured goods in the manufacture of which imported goods have been used; or
(b) imported goods that have been subjected to a process or to treatment in Australia.
imported goods, in relation to specified goods, means imported goods:
(a) on which import duty has been paid; and
(b) that have not been used in the Commonwealth otherwise than:
(i) in the manufacture of the specified goods or in being subjected to a process or to treatment for the purpose of producing the specified goods, as the case may be; or
(ii) for the purpose of being inspected or exhibited.
manufacture, of goods, includes the process of packaging the goods.
(2) On the exportation of specified goods, drawback of import duty may, subject to these Regulations, be paid in respect of:
(a) the imported goods used in the manufacture of the specified goods; or
(b) the imported goods that were subjected to a process or to treatment for the purpose of producing the specified goods;
as the case may be, and also in respect of any imported goods lost or wasted in the manufacture of the specified goods.
(3) Drawback of import duty is not payable on the exportation of specified goods if the goods have been used in Australia otherwise than for the purpose of being inspected or exhibited.
132 Drawback of import duty where imported goods are used in the manufacture of other goods
(2) Where imported goods on which import duty has been paid are mixed with like goods produced in Australia and the mixture or part of the mixture is used in the manufacture or treatment of other goods:
(a) drawback of import duty may, subject to these Regulations, be paid on the exportation of the other goods; and
(b) the amount of drawback that may be allowed under this regulation on the exportation of the other goods is, subject to these Regulations, an amount considered by the Collector to be fair and reasonable having regard to:
(i) the amount of import duty that was paid on imported goods contained in the mixture;
(ii) the quantity of the mixture that has been lost or wasted or has been used otherwise than in the manufacture or treatment of goods for exportation; and
(iii) the amount of drawback of import duty that has previously been paid on the exportation of goods in the manufacture or treatment on which part of the mixture was used.
133 Limitation to payment of drawback of import duty
(1) Drawback of import duty is not payable under regulation 129 on the exportation of goods if:
(a) the F.O.B. price of the goods at the time of exportation is not more than 25% of the customs value of the goods determined for the purposes of Division 2 of Part VIII of the Act at the time of importation of the goods; or
(b) the import duty paid on the goods has been refunded; or
(c) for goods that are fuel:
(i) an entity:
(A) has an entitlement to a fuel tax credit or decreasing fuel tax adjustment in relation to that fuel; and
(B) does not have an increasing fuel tax adjustment in relation to the fuel; or
(ii) another entity:
(A) has previously been entitled to a fuel tax credit or decreasing fuel tax adjustment in relation to that fuel; and
(B) did not have an increasing fuel tax adjustment in relation to that fuel.
(2) Drawback of import duty is not payable under regulation 131 on the exportation of specified goods within the meaning of that regulation if the import duty paid for the following goods has been refunded:
(a) imported goods used in the manufacture of the specified goods;
(b) imported goods subjected to a process or to treatment to produce the specified goods;
(c) imported goods lost or wasted in the manufacture of the specified goods.
134 Conditions relating to the payment of drawback of import duty
(1) Drawback of import duty is not payable on the exportation of goods unless each of the requirements in this regulation is met.
(2) The goods must be available at all reasonable times before the exportation for examination by an officer.
(3) Records that show:
(a) that duty has been paid on the goods; and
(b) relevant details of the receipt and disposal of the goods by the owner;
must be available at all reasonable times for examination by an officer.
(3A) If the goods are tobacco or tobacco products, the owner of the goods must give the Collector notice in writing, a reasonable time before the exportation, of the owner’s intention to claim drawback on the exportation.
(4) A claim by document for drawback of import duty paid in respect of the goods must:
(a) be in an approved form; and
(b) set out the amount of the claim and such other information as the form requires.
(4A) A claim made electronically for drawback of import duty paid in respect of the goods must:
(a) include information as required by an approved statement; and
(b) be transmitted, and signed, in a manner that meets the information technology requirements determined under section 126DA of the Act.
(5) If the goods were exported before the day on which this regulation commences, the person who is the legal owner of goods at the time the goods are exported must give the claim to the Collector in the period:
(a) starting on the day on which the goods are exported; and
(b) ending 12 months after the day on which the goods are exported.
(6) If the goods were exported on or after the day on which this regulation commences, the person who is the legal owner of goods at the time the goods are exported must give the claim to the Collector in the period:
(a) starting on the day on which the goods are exported; and
(b) ending:
(i) for tobacco or tobacco products—12 months after the day on which the goods are exported; and
(ii) for other products—4 years after the day on which the goods are exported.
(7) The claim must mention that, to the best of the knowledge, information and belief of the person making the claim, the goods have not been used in Australia otherwise than for the purpose of being inspected or exhibited.
(7A) For tobacco or tobacco products, the claim must also mention that, to the best of the knowledge, information and belief of the person making the claim, the goods have not been, and are not intended to be, relanded in Australia.
(8) Either:
(a) the amount of the drawback must be at least $100; or
(b) all of the following must apply:
(i) the amount of the drawback is less than $100;
(ii) the amount is claimed at the same time, and using the same approved form, as 1 or more other claims by the owner of the goods for drawback of import duty on the exportation of other goods;
(iii) the sum of the drawbacks claimed is at least $100.
135 Amount of claim for drawback of import duty
(1) For the purposes of paragraph 134(4)(b), the amount of a claim for drawback of import duty paid on the exportation of goods must not exceed the amount of import duty:
(a) paid on the goods; or
(b) in the case of specified goods within the meaning of regulation 131—paid on the imported goods referred to in subregulation 131(2).
(1A) For paragraph 134(4)(b), the amount of the claim may be calculated by reference to the amount of import duty paid on identical goods that were imported by the claimant on a previous occasion.
(2) Subregulation (3) applies if:
(a) the amount of import duty paid on the goods is not known by the person making the claim; and
(b) an amount of quantitative duty is not applicable to the goods.
(3) The person may, for the purpose of setting out in the form mentioned in paragraph 134(4)(a) the amount of the claim, set out an amount calculated using the formula:
where:
P is the price paid for the goods by the person who was the owner of the goods at the time the goods were exported.
R is the ad valorem rate of import duty for the goods.
(4) Subregulation (5) applies if:
(a) the amount of import duty paid on the goods is not known by the person making the claim; and
(b) an amount of quantitative duty is applicable to the goods.
(5) The person may, for the purpose of setting out in the form mentioned in paragraph 134(4)(a) the amount of the claim, set out an amount calculated using the formula:
where:
Q is the quantitative duty for the goods.
P is the price paid for the goods by the person who was the owner of the goods at the time the goods were exported.
R is the ad valorem rate of import duty for the goods.
(6) In this regulation:
quantitative duty, for goods, is the import duty calculated by reference to:
(a) the actual quantities of the goods; or
(b) the actual quantities of a component of the goods;
in accordance with the Customs Tariff.
136 Examination etc of tobacco goods to be exported
(1) If a person has given to the Collector a notice of intention to claim for drawback on the exportation of tobacco or tobacco products, the Collector may, by notice in writing, require the person to do any of the following:
(a) produce the goods to an officer for examination before the exportation of the goods;
(b) cause the goods to be packed, in the presence of an officer, into the packages in which they are intended to be exported;
(c) cause the goods to be secured to the satisfaction of an officer after they have been packed into the packages in which they are intended to be exported;
(d) mark each of the packages into which any of the goods are packed for the purpose of being exported with a distinctive mark or label;
(e) cause a distinctive label to be affixed to any goods that are to be exported without having been packed into a package.
(2) However, paragraph (1)(b) does not apply in relation to goods that:
(a) are intended to be exported in the packages in which they were packed when entered for home consumption; or
(b) are intended to be exported without being packed into packages.
(3) If the Collector has given a person a notice under subregulation (1), drawback of import duty is not payable on the exportation of the goods unless the person complies with the notice.
136A Drawback of import duty where goods have been imported more than once
Where:
(a) drawback of import duty is payable on the exportation of goods; and
(b) the goods have been imported on more than one occasion;
the import duty in respect of which drawback is payable is the import duty paid in respect of the importation of the goods last preceding the exportation of the goods in relation to which drawback is payable under these Regulations.
136B Deduction of rebates from drawback payable
Where:
(a) except for the operation of this regulation, drawback of import duty may be paid on the exportation of goods; and
(b) any rebate of that import duty has been made;
the amount of drawback that may be paid is to be reduced by an amount equal to the amount of the rebate made.
138A Review by Administrative Appeals Tribunal
An application may be made to the Administrative Appeals Tribunal for review of a decision of the CEO refusing to give consent under subregulation 125B(1).
138B Notification of decision
(1) Where the CEO makes a decision of a kind referred to in regulation 138A, the CEO shall, within 30 days after the date of the decision, give written notice of the decision to the person or persons whose interests are affected by the decision.
(2) A notice by the CEO under subregulation (1) shall include a statement to the effect that, subject to the Administrative Appeals Tribunal Act 1975, application may be made to the Administrative Appeals Tribunal for review of the decision to which the notice relates by or on behalf of the person or persons whose interests are affected by the decision.
(3) Any failure to comply with the requirement of subregulation (2) in relation to a decision does not affect the validity of the decision.
139 Drawback of dumping duty
(1) In subregulation (2), dumping duty means any of the following duties payable under the Customs Tariff (Anti‑Dumping) Act 1975:
(a) dumping duty;
(b) interim dumping duty;
(c) third country dumping duty;
(d) interim third country dumping duty;
(e) countervailing duty;
(f) interim countervailing duty;
(g) third country countervailing duty;
(h) interim third country countervailing duty.
(2) Regulations 129, 131, 132, 133, 134, 135, 136, 136A, 136B, 137, 138A and 138B apply in relation to imported goods on which dumping duty has been paid as if references in those regulations to import duty were references to dumping duty.
Note: For the refund of dumping duty paid on or in connection with goods exported after 30 June 1996 and before the commencement of this regulation, see paragraph 126(1)(w).
153 Coasting trade
The master of every coasting ship shall load and discharge cargo subject to Customs control at a port only, and shall permit an officer to examine the cargo of his ship or any part of it.
156 Definitions
In regulations 157, 158, 159, 160, 162, 162A and 162B, broker’s licence, Committee, customs broker and person have the meanings given by subsection 180(1) of the Act.
157 Broker’s licence
An application for the grant or renewal of a broker’s licence must mention whether the applicant for the licence intends to act, when the licence is in force, as a customs broker in his or her own right.
158 Broker’s licence fees
(1) The fee payable for the grant or renewal of a broker’s licence that, after the grant or renewal, is due to expire at the end of 31 December 2000 is:
(a) if the applicant for the grant or renewal is a natural person who does not intend to act, when the licence is in force, as a customs broker in his or her own right—$20; or
(b) in any other case—$200.
(2) The fee payable for the grant or renewal of a broker’s licence that, after the grant or renewal, is due to expire after 31 December 2000 is:
(a) if the applicant for the grant or renewal is a natural person who does not intend to act, when the licence is in force, as a customs broker in his or her own right—$120; or
(b) in any other case—$1 200.
Note: For licence expiry days, see section 183CH of the Act.
159 Restricted licence
(1) This regulation applies to a broker’s licence that is granted to or renewed for a natural person who does not intend to act, when the licence is in force, as a customs broker in his or her own right.
(2) The licence is subject to the condition that the holder of the licence must not, when the licence is in force, act as an agent authorised by an owner of goods under subsection 181(1) of the Act.
160 Time for payment for grant or renewal of licence
Fees for the grant or renewal of a broker’s licence must be paid not later than the day on which the licence or the renewal of the licence, as the case may be, is to come into force.
162 Committee meetings
(1) Meetings of the Committee shall be convened by the Chairman of the Committee.
(2) The Committee shall cause a record of its proceedings, including a transcript of all evidence given before it, to be kept.
162A Notice of matter relating to a broker’s licence
A notice under subsection 183J(1) of the Act to a person that a question relating to a broker’s licence held by the person has been referred under section 183CQ of the Act to the Committee must be in the approved form.
162B Summons to attend before the Committee
A summons under subsection 183K(1) of the Act to a person to attend before the Committee must be in the approved form.
167 Prescribed Acts—general regulatory powers
An Act (other than the Customs Act 1901) specified in an item of Schedule 1AAD is prescribed:
(a) for the provision or provisions of the Customs Act 1901 specified in the item; and
(b) to the extent (if any) specified in the item.
168 Approved firearms (Act s 189A(5))
For the definition of approved firearm in subsection 189A(5) of the Act, the following are approved firearms:
(a) Colt M16 automatic rifle;
(b) Glock 9mm semi‑automatic pistol;
(c) Remington 870 Marine Magnum shotgun;
(d) CZ .22 Bolt Action Rifle;
(e) Remington 700 Bolt Action Rifle;
(f) Browning 0.50 Calibre Infantry Machinegun;
(g) FN Herstal General Support Machine Gun (GSMG) MAG 58 (7.62mm).
170 Security for release of seized goods
The security to be furnished by the owner of seized goods, with a view to their release, shall be in accordance with Form 86.
170AA Prohibited imports for which post‑importation permission may be given
(1) For section 209T of the Act, the following kinds of prohibited imports are prescribed:
(a) goods to which regulation 4A of the Prohibited Imports Regulations applies;
(b) goods to which regulation 4B of the Prohibited Imports Regulations applies;
(c) goods to which regulation 4BA of the Prohibited Imports Regulations applies;
(d) goods to which regulation 4C of the Prohibited Imports Regulations applies;
(e) goods to which regulation 4F of the Prohibited Imports Regulations applies;
(f) goods to which regulation 4G of the Prohibited Imports Regulations applies;
(g) goods to which regulation 4S of the Prohibited Imports Regulations applies;
(h) goods to which regulation 4T of the Prohibited Imports Regulations applies;
(i) goods to which regulation 4V of the Prohibited Imports Regulations applies;
(j) goods to which regulation 4W of the Prohibited Imports Regulations applies;
(k) goods to which regulation 5G of the Prohibited Imports Regulations applies;
(l) goods specified in item 15 or 16 of Schedule 2 to the Prohibited Imports Regulations;
(m) goods specified in item item 1, 1A or 10 of Schedule 3 to the Prohibited Imports Regulations;
(n) goods specified in item 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 12, 12AA, 13, 14, 15 or 16 of Schedule 8 to the Prohibited Imports Regulations;
(o) goods specified in item 2, 3, 10 or 11 of Schedule 9 to the Prohibited Imports Regulations;
(p) goods specified in Part 3 or 4 of Schedule 11 to the Prohibited Imports Regulations;
(q) goods specified in item 5 of Schedule 12 to the Prohibited Imports Regulations;
(r) goods specified in Part 2 of Schedule 13 to the Prohibited Imports Regulations.
(2) In this regulation:
Prohibited Imports Regulations means the Customs (Prohibited Imports) Regulations 1956.
170A Required identity information
For paragraph (c) of the definition of required identity information in subsection 213A(7) of the Act, details of any area:
(a) that is covered by a notice under subsection 234AA(3) of the Act; and
(b) to which the person has access to perform his or her duties;
are prescribed.
170B Security identification cards
For the definition of security identification card in subsection 213A(7) of the Act, the following cards are specified:
(a) an ASIC within the meaning of the Aviation Transport Security Regulations 2005;
(b) a VIC within the meaning of those Regulations.
Note: An ASIC is an aviation security identification card, while a VIC is a visitor identification card.
171 Notice to produce documents
Notice to produce documents under section 214 of the Customs Act 1901 shall be in accordance with Form 61.
172 Custody of official samples
All samples shall be kept in the careful custody of the proper officer.
173 Official samples to be returned to owner
When not further required they shall be returned to the owner, on application.
174 Official samples
If they are not, after due notice to the owner, taken away by him within 14 days, they shall be sold by a Collector or, if they have no commercial value, shall be destroyed in accordance with the directions of a Collector.
175 Authorised access only to samples
No unauthorized person shall have access to samples.
176 Samples to be used only for official purposes
Only such samples shall be taken as the circumstances absolutely require, and no officer shall consume or make use of them in any other way than is necessary for the due performance of his official duties.
176A Disposal of certain abandoned goods—prescribed period
For subsection 218A(2) of the Act, a period of 90 days is prescribed.
176AA Equipment for scans or searches
For subsections 219SA(1), 219ZAB(1) and (2) of the Act, the table describes the equipment for carrying out a scan or search.
Item | Equipment |
1 | Equipment for internal non‑medical scan |
1.1 | Smiths Detection B‑SCAN 16HR‑DV |
176B Storage of records of an external search or an internal non‑medical scan
(1) For section 219ZAE of the Act, this regulation applies to the search record of an external search or an internal non‑medical scan of a detainee under section 219R or 219SA of the Act.
(2) The search record must be securely stored.
(3) A person responsible for the custody of the search record must make and keep, manually or by electronic means, a register of the details of any movement or removal of the records or any part of the records.
(4) The details mentioned in subregulation (3) must include:
(a) the name of the agency, and of the person, moving or removing the search record or any part of the records; and
(b) the reason for the movement or removal; and
(c) the date of the movement or removal and, if the search record or part of the search record is removed, the date (if any) of return; and
(d) the date of destruction of the search record.
(5) In this regulation:
search record, of an external search or an internal non‑medical scan of a detainee, means:
(a) a videotape or other electronic record of the external search of the detainee mentioned in paragraph 219ZAE(1)(a) of the Act ; and
(b) a photograph or image mentioned in paragraph 219ZAE(1)(b) or (c) of the Act, relating to the detainee; and
(c) a sample from the outer surface of the detainee’s hand mentioned in paragraph 219ZAE(1)(d).
177 Places where internal search etc may be carried out
(1) For the purposes of paragraph 219Z(3)(a) of the Act, a place that is:
(a) a hospital; or
(b) the surgery or other practising rooms of a medical practitioner registered or licensed under a law of a State or Territory providing for the registration of medical practitioners;
is a place where an internal search may be carried out.
(2) For the purposes of paragraph 219Z(5)(a) of the Act, a place that is:
(a) a hospital; or
(b) the surgery or other practising rooms of a medical practitioner registered or licensed under a law of a State or Territory providing for the registration of medical practitioners;
is a place where the recovery of an internally concealed substance or thing may be carried out.
178 Detention places
(1) For the purposes of paragraph 219ZB(1)(a) of the Act, a place that is a room in a place to which section 234AA of the Act applies is prescribed.
(2) For the purposes of paragraph 219ZB(1)(b) of the Act, the following standards are prescribed:
(a) persons inside the place are concealed from the view of persons outside;
(b) the place is secured against access by persons other than Officers of Customs, police officers and any person who, under subsection 219R(5) of the Act, is entitled to be present in the place;
(c) the place has reasonably comfortable ventilation and illumination.
(3) For the purposes of paragraph 219ZB(2)(a) of the Act, a place that is:
(a) a room in a place to which section 234AA of the Act applies; or
(b) a hospital; or
(c) the surgery or other practising rooms of a medical practitioner registered or licensed under a law of a State or Territory providing for the registration of medical practitioners;
is prescribed.
179 Documents in possession of Court
The proper officer of the Court in which the prosecution was instituted shall forthwith forward to the Court in which the prosecution is to be tried all documents relating to the prosecution in the possession of the first‑mentioned Court.
179AA Tier 1 and Tier 2 goods (Act s 233BAA, s 233BAB)
(1) For subsection 233BAA(1) of the Act, the goods specified in column 2 of an item in Part 1 of Schedule 1AA constitute tier 1 goods.
(2) For subsection 233BAA(3) of the Act, the quantity (if any) specified in column 3 of an item in Part 1 of Schedule 1AA is the critical quantity of the drug specified in column 2 of that item.
(3) For subsection 233BAB(1) of the Act, the goods specified in column 2 of an item in Part 2 of Schedule 1AA constitute tier 2 goods.
(4) For item 22 of Part 1 of Schedule 1AA, the purposes are the following:
(a) selling the good;
(b) letting the good for hire;
(c) by way of trade, offering or exposing the good for sale or hire;
(d) distributing the good for the purpose of trade;
(e) exhibiting or displaying the good in public.
179AAA UN‑sanctioned goods (Act s 233BABAA)
For subsection 233BABAA(1) of the Act, the goods specified in column 2 of an item in Parts 1 and 2 of Schedule 1AB are UN‑sanctioned goods.
Note 1: Importation of UN‑sanctioned goods is an offence under section 233BABAB of the Act.
Note 2: Exportation of UN‑sanctioned goods is an offence under section 233BABAC of the Act.
179AAB Restricted goods
For subsection 233BABAE(3) of the Act, the following goods are restricted goods:
(a) an item of child pornography within the meaning of subsection 233BAB(3) of the Act;
(b) an item of child abuse material within the meaning of subsection 233BAB(4) of the Act.
179AB Commercial documents
For subsection 240(7) of the Act, section 240 of the Act does not apply to commercial documents relating to goods exported from Australia if the goods:
(a) are not required to be entered for export in accordance with paragraph 113(1)(a) of the Act; and
(b) are not required to be specified in an outward manifest in accordance with paragraph 119(1)(a) of the Act; and
(c) are not required to be reported to Customs in a submanifest in accordance with subsection 117A(1) of the Act.
179ABA Infringement notices
Schedule 1ABA is made for subsection 243X(1) of the Act.
179A Prescribed organisations
For paragraph 269F(3)(d) and subsection 269M(6) of the Act, the following organisations are prescribed:
(a) Industry Capability Network Limited;
(b) Industry Capability Network (NSW) Ltd;
(c) Industry Capability Network (Victoria) Limited;
(d) Industry Capability Network (Queensland);
(e) Industry Capability Network Western Australia (ICNWA);
(f) Industry Capability Network South Australia (ICNSA);
(g) Industry Capability Network Tasmania (ICNTAS);
(h) Industry Capability Network (ACT);
(i) Northern Territory Industry Capability Network (NTICN).
180 Determination of cost of production or manufacture (section 269TAAD of the Act)
(1) For subsection 269TAAD(5) of the Act, this regulation sets out:
(a) the manner in which the Minister must, for paragraph 269TAAD(4)(a) of the Act, work out an amount (the amount) to be the cost of production or manufacture of like goods in a country of export; and
(b) factors that the Minister must take account of for that purpose.
(2) If:
(a) an exporter or producer of like goods keeps records relating to the like goods; and
(b) the records:
(i) are in accordance with generally accepted accounting principles in the country of export; and
(ii) reasonably reflect competitive market costs associated with the production or manufacture of like goods;
the Minister must work out the amount by using the information set out in the records.
(3) The Minister must take account of the information available to the Minister about the allocation of costs in relation to like goods, in particular to establish:
(a) appropriate amortisation and depreciation periods; and
(b) allowances for capital expenditures and other development costs;
including information given by the exporter or producer of the goods mentioned in subregulation (1) that demonstrates that the exporter or producer of the goods has historically used the method of allocation.
(4) If:
(a) the Minister identifies a non‑recurring item of cost that benefits:
(i) current production of the goods mentioned in subregulation (1); or
(ii) future production of those goods; or
(iii) current and future production of those goods; and
(b) the information mentioned in subregulation (3) does not identify the item;
the Minister must adjust the costs identified by the exporter or producer to take that item into account.
(5) If:
(a) the Minister identifies a circumstance in which costs, during the investigation period, are affected by start‑up operations; and
(b) the information mentioned in subregulation (3) does not identify the circumstance;
the Minister must adjust the costs identified in the information:
(c) to take the circumstance into account; and
(d) to reflect:
(i) the costs at the end of the start‑up period; or
(ii) if the start‑up period extends beyond the investigation period—the most recent costs that can reasonably be taken into account by the Minister during the investigation.
(6) For this regulation, the Minister may disregard any information that he or she considers to be unreliable.
(7) A word or expression that is defined in Part XVB of the Act and used in this regulation has the meaning given by that Part.
181 Determination of administrative, selling and general costs (section 269TAAD of the Act)
(1) For subsection 269TAAD(5) of the Act, this regulation sets out:
(a) the manner in which the Minister must, for paragraph 269TAAD(4)(b) of the Act, work out an amount (the amount) to be the administrative, selling and general costs associated with the sale of like goods in a country of export; and
(b) factors that the Minister must take account of for that purpose.
(2) If:
(a) an exporter or producer of like goods keeps records relating to the like goods; and
(b) the records:
(i) are in accordance with generally accepted accounting principles in the country of export; and
(ii) reasonably reflect the administrative, general and selling costs associated with the sale of the like goods;
the Minister must work out the amount by using the information set out in the records.
(3) If the Minister is unable to work out the amount by using the information mentioned in subregulation (2), the Minister must work out the amount:
(a) by identifying the actual amounts of administrative, selling and general costs incurred by the exporter or producer in the production and sale of the same general category of goods in the domestic market of the country of export; or
(b) by identifying the weighted average of the actual amounts of administrative, selling and general costs incurred by other exporters or producers in the production and sale of like goods in the domestic market of the country of export; or
(c) by using any other reasonable method and having regard to all relevant information.
(4) The Minister must take account of the information available to the Minister about the allocation of costs, in particular to establish:
(a) appropriate amortisation and depreciation periods; and
(b) allowances for capital expenditures and other development costs;
including information given by the exporter or producer of goods that demonstrates that the exporter or producer of the goods has historically used the method of allocation.
(5) If:
(a) the Minister identifies a non‑recurring item of cost that benefits:
(i) current production of goods; or
(ii) future production of goods; or
(iii) current and future production of goods; and
(b) the information mentioned in subregulation (4) does not identify the item;
the Minister must adjust the costs identified by the exporter or producer to take that item into account.
(6) If:
(a) the Minister identifies a circumstance in which costs, during the investigation period, are affected by start‑up operations; and
(b) the information mentioned in subregulation (4) does not identify the circumstance;
the Minister must adjust the costs identified in the information:
(c) to take the circumstance into account; and
(d) to reflect:
(i) the costs at the end of the start‑up period; or
(ii) if the start‑up period extends beyond the investigation period—the most recent costs that can reasonably be taken into account by the Minister during the investigation.
(7) For this regulation, the Minister may disregard any information that he or she considers to be unreliable.
(8) A word or expression that is defined in Part XVB of the Act and used in this regulation has the meaning given by that Part.
181A Determination of profit (subsection 269TAC(5B) of the Act)
(1) For subsection 269TAC(5B) of the Act, this regulation sets out:
(a) the manner in which the Minister must, for subparagraph 269TAC(2)(c)(ii) or (4)(e)(ii) of the Act, work out an amount (the amount) to be the profit on the sale of goods; and
(b) factors that the Minister must take account of for that purpose.
(2) For subregulation (1), the Minister must, if reasonably possible, work out the amount by using data relating to the production and sale of like goods by the exporter or producer of the goods in the ordinary course of trade.
(3) If the Minister is unable to work out the amount by using the data mentioned in subregulation (2), the Minister must work out the amount:
(a) by identifying the actual amounts realised by the exporter or producer from the sale of the same general category of goods in the domestic market of the country of export; or
(b) by identifying the weighted average of the actual amounts realised by other exporters or producers from the sale of like goods in the domestic market of the country of export; or
(c) subject to subregulation (4), by using any other reasonable method and having regard to all relevant information.
(4) If:
(a) the Minister uses a method of calculation under paragraph (3)(c) to work out an amount representing the profit of the exporter or producer of the goods; and
(b) the amount worked out exceeds the amount of profit normally realised by other exporters or producers on sales of goods of the same general category in the domestic market of the country of export;
the Minister must disregard the amount by which the amount worked out exceeds the amount of profit normally realised by other exporters or producers.
(5) For this regulation, the Minister may disregard any information that he or she considers to be unreliable.
(6) A word or expression that is defined in Part XVB of the Act and used in this regulation has the meaning given by that Part.
182 Countries to which subsection 269TAC(5D) of the Act does not apply
For subsection 269TAC(5J) of the Act, subsection 269TAC(5D) of the Act does not apply to a country mentioned in Schedule 1B.
183 Matters to which the Minister must have regard (subsection 269TAC(5E) of the Act)
(1) In this regulation:
entity, in relation to goods, means each of:
(a) the exporter of the exported goods mentioned in subsection 269TAC(5D) of the Act; and
(b) if the exporter of the goods is not the producer of the goods, but the goods are produced in the country of export—the producer of the goods.
government, of a country, means any level of government of the country.
(2) For subsection 269TAC(5E) of the Act, the following matters are prescribed:
(a) whether the entity makes decisions about prices, costs, inputs, sales and investments:
(i) in response to market signals; and
(ii) without significant interference by a government of the country of export;
(b) whether the entity keeps accounting records in accordance with generally accepted accounting standards in the country of export;
(c) whether the generally accepted accounting standards in the country of export are in line with international accounting standards developed by the International Accounting Standards Board;
Note: International accounting standards developed by the International Accounting Standards Board can be found on the International Accounting Standards Board website at http://www.iasc.org.uk/cmt/0001.asp.
(d) whether the accounting records mentioned in paragraph (b) are independently audited;
(e) whether the entity’s production costs or financial situation are significantly affected by the influence that a government of the country of export had on the domestic price of goods in the country before the country’s economy was an economy in transition;
(f) whether the country of export has laws relating to bankruptcy and property;
(g) whether the entity is subject to the bankruptcy and property laws mentioned in paragraph (f);
(h) whether the entity is part of a market or sector in which the presence of an enterprise owned by a government of the country of export prevents market conditions from prevailing in that market or sector;
(i) whether utilities are supplied to the entity under contracts that reflect commercial terms and prices that are generally available throughout the economy of the country of export;
(j) if the land on which the entity’s facilities are built is owned by a government of the country of export—whether the conditions of rent are comparable to those in a market economy;
(k) whether the entity has the right to hire and dismiss employees and to fix the salaries of employees.
(3) In assessing whether there is significant interference for subparagraph (2)(a)(ii), the Minister must have regard to the following:
(a) whether a genuinely private company or party holds the majority shareholding in the entity;
(b) if officials of a government of the country of export hold positions on the board of the entity—whether these officials are a minority of the members of the board;
(c) if officials of a government of the country of export hold significant management positions within the entity—whether these officials are a minority of the persons holding significant management positions;
(d) whether the entity’s ability to carry on business activities in the country of export is affected by:
(i) a restriction on selling in the domestic market; or
(ii) the potential for the right to do business being withdrawn other than under contractual terms; or
(iii) if the entity is a joint‑venture in which one of the parties is a foreign person, or is carried on in the form of such a joint‑venture—the ability of the foreign person to export profits and repatriate capital invested;
(e) whether the entity’s significant production inputs (including raw materials, labour, energy and technology) are supplied:
(i) by enterprises that are owned or controlled by a government of the country of export; and
(ii) at prices that do not substantially reflect conditions found in a market economy.
184 Interpretation of regulation 185 and Schedule 2
(1) In regulation 185 TCO has the same meaning as it has in Part XVA of the Act.
(3) A reference in regulation 185 and Schedule 2 to a heading or a subheading is a reference to a heading or a subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995 and includes a reference to any subheading listed under such a heading or subheading.
185 Restrictions on TCOs
(1) Subject to subregulation (2), and for the purposes of subsection 269SJ(1) of the Act, a TCO should not extend to goods:
(a) in respect of which the general rate of customs duty specified in the Customs Tariff Act 1995 is:
(i) 15%; or
(ii) from 1 January 2005—10%; or
(b) classified under a heading or subheading in column 2 of an item in Schedule 2 unless:
(i) the goods are listed in column 3 of the item as goods to which this restriction does not apply; or
(ii) the goods are listed in column 3 of item 6 of Schedule 2 and are excise‑equivalent goods; or
(c) that are excise‑equivalent goods, other than:
(i) goods that are listed in column 3 of item 6 of Schedule 2; and
(ii) goods classified under subheading 3817.00.10; and
(iii) goods classified under heading 3819.00.00.
Note: Excise‑equivalent goods are prescribed in regulation 1D.
(2) The restriction in paragraph (1)(a) does not apply to the making or operation of a TCO in respect of:
(a) a passenger motor vehicle part that was manufactured at least 30 years before the day on which the TCO comes into force; or
(b) a reproduction, manufactured at any time, of a passenger motor vehicle part that was manufactured at least 30 years before the day on which the TCO comes into force; or
(c) goods that are classified under the following headings and subheadings:
(i) subheading 3006.10.29;
(ii) heading 4203;
(iii) headings 5007 to 6405 (inclusive), except goods of a kind used as passenger motor vehicle components classified under subheading 5911.90;
(iv) heading 9021;
(v) heading 9619; or
(d) passenger motor vehicle parts or components that, if they had been entered for home consumption on 14 July 1996, would have been the subject of a Commercial Tariff Concession Order:
(i) having effect under Part XVA of the Act as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992; and
(ii) that was in force on that date; or
(e) liquid fuel carburettors; or
(f) sparking plugs.
189 Collector’s sales
Public notice, by advertisement in the local newspapers, and by notice posted in a conspicuous place at the Customs House, shall be given of all sales on account of the Customs. No sales other than of perishable goods or living animals shall be held until after the expiry of one week from the first notification of the sale, or such longer period as the Collector determines.
190 Collector’s sales—conditions
The following shall be conditions of sale in the case of sales by the Collector:
(a) The Collector shall reserve to himself the right to refuse the bid or tender of any person who has not satisfactorily complied with the conditions of previous sales.
(b) The highest bidder or tenderer shall be the purchaser but if any dispute arises as to the last or best bidder the lot in dispute shall be put up again and re‑sold.
(c) If the purchase money is not paid in cash on the acceptance of the bid or tender the lot may be again offered but the person whose bid or tender was accepted shall be liable to pay to the Collector any loss sustained by reason of his failure so to pay the purchase money.
(d) The goods shall be sold with all faults and if there is any discrepancy between the quantity stated in the sale list and the actual quantity available for delivery the Collector shall not be bound to deliver more than the quantity available for delivery.
(f) All goods remaining in the warehouse after the sale shall be at the purchaser’s risk and expense.
(g) If the goods are not removed within 14 days after purchase, they may be again offered for sale by the Collector, and the original purchaser shall not be entitled to a refund of any moneys paid by him.
191 Receipts for goods
(1) Where goods subject to the control of the Customs are moved from one place in Australia to another place in Australia, the person in actual charge of each ship or aircraft, or of each carriage, boat or lighter, in which the goods are carried in the course of being so moved shall, if so required by a Collector, cause a receipt for the goods to be given on a form approved by the Collector and shall cause to be carried with the goods, and to be delivered to the person to whom he delivers the goods, such Customs documents relating to the goods as the Collector requires.
Penalty: One hundred dollars.
(2) In subregulation (1), Customs document has the same meaning as in regulation 193.
193 Offences
(1) Any person who, without the authority of the Collector (proof whereof shall lie upon the person charged) makes any alteration, addition or erasure to or in any Customs document, shall be guilty of an offence.
Penalty: One hundred dollars.
(2) Any person who uses, puts off, or has in his possession any Customs document to or in which any alteration, addition or erasure has been made without the authority of the Collector (proof whereof shall lie upon the person charged) shall be guilty of an offence.
Penalty: One hundred dollars.
(3) Customs document in this regulation includes any receipt, certificate, claim, account, book, manifest, declaration, entry, invoice, licence, security, notice, permit, debenture, report, authority, consent or other document given, issued or kept by or produced or delivered to the Customs or any officer of Customs.
195 Aircraft
In these Regulations and in the Forms appearing in Schedule 1, except where otherwise clearly intended, any provision relating to a ship or vessel or to the master or agent of a ship or vessel shall be read as relating also to an aircraft or to the pilot or agent of an aircraft, as the case may be, and where otherwise applicable, any appropriate form in the Schedule may be used, with necessary alterations, in any matter relating to an aircraft.
196 Forms
The forms prescribed in these Regulations are those in Schedule 1.
198 Requirements in forms deemed to be prescribed
Where a prescribed form contains, by way of note or otherwise, a clear direction or indication of any requirement of the Customs as to:
(a) the number of copies of the document to be tendered (the words in duplicate or similar words shall be a sufficient indication of the number required);
(b) the nature or form of the information to be furnished to the Customs;
(c) any action, either by way of signing a form of declaration or otherwise, to be taken by a person concerned in the transaction or matter in or in relation to which the document is used or by his authorized agent;
(d) receipts to be signed by ship’s officers, railway officers, or other persons in proof that the goods described in the Form have been received for carriage or otherwise;
the requirement so indicated shall be deemed to be prescribed.
199 Additional copies of forms may be required
The Collector may require copies of any prescribed form, in addition to the number indicated on the Form in Schedule 1.
200 Substantial compliance in forms sufficient
The Collector may accept, in lieu of any prescribed form other than a prescribed form of declaration, or a prescribed form of security, any document which is substantially in accordance with the prescribed form.
201 Form of declaration or security may be varied
The CEO, in any case in which he thinks fit so to do, may accept a form of declaration or security different from the form of declaration or security prescribed for that case, and any form of declaration or security so accepted shall have all the force and effect of a prescribed form.
202 Repeal
The following Regulations are hereby repealed:
The Customs Regulations 1922 (being Statutory Rules 1922, No. 24, as amended by Statutory Rules 1922, Nos. 47, 48, 60, 126, 139, 140, 182; 1923, Nos. 55, 71, 90, 92, 119, 148, 193, 205; 1924, Nos. 47, 83, 87, 102, 140, 170, 183, 185, 192; 1925, Nos. 22, 33, 59, 186, 195, 218; 1926, No. 88).
203 Transitional arrangements—Customs Amendment Regulation 2012 (No. 7)
The amendments made by the Customs Amendment Regulation 2012 (No. 7) applies to an application for review made under Division 5 of Part XVB of the Act made before the commencement of the Customs Amendment Regulation 2012 (No. 7), unless, before that date:
(a) the application has been rejected; or
(b) the Minister has made a declaration in relation to the application.
204 Transitional arrangements—Customs Amendment Regulation 2013 (No. 1)
The amendments made by Schedule 1 to the Customs Amendment Regulation 2013 (No. 1) apply in relation to an acquisition of goods that occurs 60 days or more after the day those regulations commence.
