Customs Regulations 1926

No longer in force

Administered by

Department of Home Affairs

This item is authorised by the following title:

Customs Act 1901

Superseded version

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F2015C00089

15 January 2015 - 31 March 2015

This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003

Table of contents

1 Name of Regulations
1A Interpretation
1C Ensign and insignia (Act s 4)
1D Excise-equivalent goods (Act s 4)
1E Like customable goods
2 Prescribed flag for the purposes of section 14 of the Act
3 Wharfs: security for the protection of revenue
19 Working days and hours of business
20 Rates of officers’ fees and travel expenses
23 Prescribed places for the reception or manufacture of goods for export
23AAA Prescribed information: Torres Strait Treaty
25 Deposits by subscribers to Customs securities
26 Impending arrival reports: prescribed period
27 Impending arrival reports: specified period for certain kinds of journeys
27A Impending arrival report for pleasure craft: prescribed number of days
28 Cargo reports: prescribed period
29 Cargo reports: specified period for certain kinds of journeys
30A Passenger reports: prescribed period
30B Passenger reports: specified period for certain kinds of journeys
31 Prescribed manner of communication: subsection 64ACE(1) of the Act
31AAA Prescribed laws
31AA Further conditions attaching to registration as special reporter
31AB Goods exempt from import entry
31AC Value of prescribed goods
41 Information in relation to goods not requiring import entry or self-assessed clearance declaration
41A Methods of communication of authority to deal with goods
41B Goods excluded from being specified low value goods
41C Information to be included in authority to deal with specified low value goods
42 Information to be included in authority to deal with goods
43 Prescribed period for the purposes of section 72 of the Act
48 Conditions of depot licence—travelling expenses
48A Transfer of depot licence
49 Security for compliance with Act and Regulations
49A Limitations on use of certain words in connection with businesses, premises etc
50 Warehouse licence fees—general
50A Warehouse licence fees—dual licensed places
50B Payment of warehouse licence fees
51 Refund of fees for warehouse licences
63 Application to sort, bottle, pack or re-pack goods in a warehouse
75 Reducing and bottling of spirits in bond
80 Delivery from warehouse
92 Duty-paid or free goods in warehouses
93 Outwards duty free shops
93A Interim sealed bag arrangements for liquids, aerosols, gels, creams and pastes from 31 March 2007
94 Declaration in respect of airport shop goods
95 Inwards duty free shops
95AA Permitting goods to leave warehouse
95AB Notices to Customs by holder of warehouse licence
95AC Particulars about persons who enter a cargo terminal
95A Customable beverages
96 Volume prescribed for the purposes of paragraph 105(2)(a) of the Act: containers containing whisky
96A Prescribed ships (Act s 106A)
96B Notices—service and receipt
97 Entry of goods for export
97A Refusal to accept or deal with export declaration
98 Export entry advices under section 114C of the Act
98A Particulars about goods for export (Act s 114E)
98B Notices to Customs by person receiving goods (Act s 114F)
98C Consolidation of certain goods for export (Act s 117AA)
98D Application for Certificate of Clearance—prescribed information (Act s 118)
98E Certificate of Clearance—certain ships and aircraft (Act s 118A)
99 Documentary communication and withdrawal of export entries
100 Shipment of goods
105 Landing certificate
105A Exports to Singapore—declaration by exporter
105B Exports to Singapore—record keeping (producer or manufacturer)
105C Exports to Singapore—record keeping (exporter that is not producer or manufacturer)
105D Exportation of goods to Thailand—Record keeping by exporter who is not the producer of the goods
105E Exportation of goods to Thailand—Record keeping by the producer of the goods
105F Exportation of goods to New Zealand—record keeping by exporter who is not the producer or principal manufacturer of the goods
105G Exportation of goods to New Zealand—record keeping by the producer or principal manufacturer of the goods
105H Exportation of goods to Chile—record keeping by exporter who is not the producer of the goods
105I Exportation of goods to Chile—record keeping by the producer of the goods
106 Ship’s stores
107 Aircraft’s stores
107A Prescribed costs of factory labour—section 153F of the Act
107B Prescribed costs of factory overheads—section 153G of the Act
107C Meaning of alcoholic beverage
108 Manner of acceptance by Collector of estimated value of goods
124 Security for payment of duty
124A Duty not payable in certain circumstances (Act s 162)
125 Importation of goods on a temporary basis
125A Duty not payable in certain circumstances (Act s 162A)
125B Dealing with goods brought into Australia under section 162A of the Act
126 Circumstances under which refunds, rebates and remissions are made
126A Remission of duty if import entry or self-assessed clearance declaration taken to be withdrawn
126B Other circumstances under which refunds, rebates and remissions are made—Thai originating goods
126C Other circumstances under which refunds, rebates and remissions are made—Chilean originating goods
126D Other circumstances under which refunds, rebates and remissions are made—AANZ originating goods
126DAA Other circumstances under which refunds, rebates and remissions are made—Japanese originating goods
126DA Other circumstances under which refunds, rebates and remissions are made—Malaysian originating
126DB Other circumstances under which refunds, rebates and remissions are made—Korean originating
126E Conversion of measurements of LPG and compressed natural gas
126F Other circumstances under which refunds are made—tobacco products not in plain packaging
127 Conditions for refund etc of duty
127AA Rounding down cash payments of duty
128 Application for refund, rebate or remission of duty
128AAA Procedures for dealing with application for rebate, refund or remission
128AAB Communication of application to Customs
128A Time for application for refund of duty
128AA Refunds and remissions not requiring an application
128B Calculation of refunds or remissions of duty
128F Conditions for refund on petrol
129 Drawback of import duty in respect of goods
131 Drawback of import duty upon exportation of specified goods
132 Drawback of import duty where imported goods are used in the manufacture of other goods
133 Limitation to payment of drawback of import duty
134 Conditions relating to the payment of drawback of import duty
135 Amount of claim for drawback of import duty
136 Examination etc of tobacco goods to be exported
136A Drawback of import duty where goods have been imported more than once
136B Deduction of rebates from drawback payable
138A Review by Administrative Appeals Tribunal
138B Notification of decision
139 Drawback of dumping duty
153 Coasting trade
156 Definitions
157 Broker’s licence
158 Broker’s licence fees
159 Restricted licence
160 Time for payment for grant or renewal of licence
162 Committee meetings
162A Notice of matter relating to a broker’s licence
162B Summons to attend before the Committee
167 Prescribed Acts—general regulatory powers
168 Approved firearms (Act s 189A(5))
170 Security for release of seized goods
170AA Prohibited imports for which post-importation permission may be given
170A Required identity information
170B Security identification cards
171 Notice to produce documents
172 Custody of official samples
173 Official samples to be returned to owner
174 Official samples
175 Authorised access only to samples
176 Samples to be used only for official purposes
176A Disposal of certain abandoned goods—prescribed period
176AA Equipment for scans or searches
176B Storage of records of an external search or an internal non-medical scan
177 Places where internal search etc may be carried out
178 Detention places
178A Forfeited ships—prescribed Acts
179 Documents in possession of Court
179AA Tier 1 and Tier 2 goods (Act s 233BAA, s 233BAB)
179AAA UN-sanctioned goods (Act s 233BABAA)
179AAB Restricted goods
179AB Commercial documents
179ABA Infringement notices
179A Prescribed organisations
180 Determination of cost of production or manufacture (section 269TAAD of the Act)
181 Determination of administrative, selling and general costs (section 269TAAD of the Act)
181A Determination of profit (subsection 269TAC(5B) of the Act)
182 Countries to which subsection 269TAC(5D) of the Act does not apply
183 Matters to which the Minister must have regard (subsection 269TAC(5E) of the Act)
184 Interpretation of regulation 185 and Schedule 2
185 Restrictions on TCOs
189 Collector’s sales
190 Collector’s sales—conditions
191 Receipts for goods
193 Offences
195 Aircraft
196 Forms
198 Requirements in forms deemed to be prescribed
199 Additional copies of forms may be required
200 Substantial compliance in forms sufficient
201 Form of declaration or security may be varied
202 Repeal
203 Transitional arrangements—Customs Amendment Regulation 2012 (No. 7)
204 Transitional arrangements—Customs Amendment Regulation 2013 (No. 1)
Schedule 1—Forms
- Form 42—Landing certificate
- Form 42A—Ships’ stores consumed in Australia
- Form 45AA—Notification to importer
- Form 45A—Memorandum of cash deposit under section 42 of the Customs Act 1901 pending production of documents or information under subsection 71DA(6) or 71DL(6) of the Act
- Form 61—Notice to produce documents
- Form 67—Wharfs: Security to the Customs
- Form 68—Wharfs: Security to the Customs
- Form 86—Security in respect of seized goods delivered under section 208 of the Customs Act 1901
Schedule 1AAA—Prescribed goods
Schedule 1AAB—Goods for export—codes relating to descriptions
Schedule 1AAC—Goods for export—goods not exempt from sections 114E and 114F of the Act
Schedule 1AAD—Prescribed Acts
Schedule 1AA—Tier 1 and Tier 2 Goods
- Part 1—Tier 1 Goods
- Part 2—Tier 2 Goods
Schedule 1AB—UN-sanctioned goods
- Part 1—UN-sanctioned goods—Customs (Prohibited Imports) Regulations 1956
- Part 2—UN-sanctioned goods—Customs (Prohibited Exports) Regulations 1958
Schedule 1ABA—Infringement notices
- Part 1—Preliminary
- Part 2—Infringement notices
Schedule 1B—Countries to which subsection 269TAC(5D) of the Act does not apply
Schedule 2—Goods in respect of which TCOs must not be made
- Endnotes

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Scheduled Maintenance - Saturday 5 September 2026 from 8:30pm AEST

Customs Regulations 1926

Scheduled Maintenance - Saturday 5 September 2026 from 8:30pm AEST

Customs Regulations 1926 Citation change

Legislation text

Customs Regulations 1926