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Customs Regulation 2015
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Administered by
Department of Home Affairs
This item is authorised by the following title:
Customs Act 1901
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F2024C01025 (C31)
14 October 2024
-
02 December 2024
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Part 1—Preliminary
Division 1—Preliminary
1 Name
3 Authority
Division 2—Definitions
4 Definitions
5 References to tariff heading or tariff sub heading
Division 3—Provisions relating to definitions in the Act
6 Airport shop goods
7 Ensign and insignia for Commonwealth aircraft
8 Ensign for Commonwealth ship
9 Excise equivalent goods
10 Like customable goods
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Part 2—Administration
11 Flag
12 Days and hours for performing functions
13 Rates of fees and travel expenses
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Part 3—Customs control examination and securities generally
14 Prescribed places for making, preparing or receiving goods for export
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Part 4—The importation of goods
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Division 1—General reporting requirements
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Subdivision A—Impending arrival reports
15 Prescribed period
16 Specified period for kind of journey
17 Pleasure craft—prescribed number of days
Subdivision B—Cargo reports
18 Prescribed period
19 Specified period for kind of journey
Subdivision C—Passenger reports
20 Prescribed period
21 Specified period for kind of journey
Subdivision D—Other matters relating to reporting
22 Manner of sending or giving documentary reports
23 Access to passenger information—prescribed laws
Division 2—Registration of special reporters
24 Further conditions attaching to registration as special reporter
Division 3—Entry, unshipment, landing, and examination of goods
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Subdivision A—Exempt goods and value of goods
25 Goods exempt from import entry
26 Value of goods consigned otherwise than by post
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Subdivision B—Subdivision AA goods
27 Providing information about Subdivision AA goods
27A Providing information about Subdivision AA goods—Australia Travel Declaration
28 Method of communication of authority to deal with Subdivision AA goods
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Subdivision C—Specified low value goods
29 Goods excluded from being specified low value goods
30 Information to be included in authority to deal with specified low value goods
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Subdivision D—Other matters relating to entry and authority to deal
31 Information to be included in authority to deal with goods
32 Failure to make entries—prescribed periods
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Part 5—Depot licences
33 Travelling expenses and circumstances for paying travelling expenses
34 Transfer of depot licence
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Part 6—Warehouses
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Division 1—Warehouse licences
35 Payment of warehouse licence charge in respect of the grant of a warehouse licence
36 Payment of warehouse licence charge in respect of the renewal of a warehouse licence
37 Refund of warehouse licence charge
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Division 2—Permission for outwards duty free shops
39 Circumstances in which permission may be given—application
40 Matters to be taken into account—off airport duty free shop
41 Period of effect of permission
42 Revocation of permission
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Division 3—Conditions for outwards duty free shops
43 Preliminary
44 Arrangements and proof of travel and export
45 Recognition of obligations
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Division 4—Additional conditions for off airport duty free shops
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Subdivision A—Preliminary
46 Preliminary
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Subdivision B—Conditions for proprietor of shop
47 Delivery of goods
48 Invoice for goods to be delivered
49 Giving information to a Collector
50 Packages to be examined
51 Giving a return and paying duty
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Subdivision C—Conditions for relevant traveller
52 Preliminary
53 Package not to be interfered with
54 Package to be examined
55 If goods are not exported as intended
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Division 5—Additional conditions for on airport duty free shops
56 Preliminary
57 Invoice for goods
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Division 6—Other matters relating to outwards duty free shops
58 Proof of export of goods—off airport duty free shops
59 Sealed bag arrangements for LAG products—off airport duty free shops
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Division 7—Inwards duty free shops
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Subdivision A—Permission for inwards duty free shops
60 Circumstances in which permission may be given—application
61 Period of effect of permission
62 Revocation of permission
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Subdivision B—Conditions for inwards duty free shops
63 Preliminary
64 Arrangements and proof of travel
65 Signs to be displayed
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Division 8—Other matters relating to warehouses
66 Repacking in warehouse
67 Bottling, canning, blending or reducing strength of spirits
68 Delivery from warehouse
69 Duty paid or free goods in warehouses
70 Permitting goods to leave warehouse
71 Notice to Department by holder of warehouse licence
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Part 7—Cargo terminals
72 Particulars about persons who enter a cargo terminal
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Part 8—Special provisions relating to beverages
73 Customable beverages
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Part 9—Information about persons departing Australia
74 Kinds of ship
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Part 10—The exportation of goods
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Division 1—Export of goods for a military end use
75 Methods of service and time of receipt of notices
76 Notice given personally
77 Notice sent by registered mail
78 Notice faxed, emailed or sent by other electronic means
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Division 2—Entry and clearance of goods for export
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Subdivision A—Entry of goods for export
79 Goods not exempt
80 Exempt goods
81 Live animals
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Subdivision B—Export declarations and export entry advices
82 Refusal to accept or deal with export declaration
83 Giving export entry advices
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Subdivision C—Goods sent to, or received at, a wharf or an airport for export
84 Sending goods—goods entered for export
85 Sending goods—goods not required to be entered for export
86 Sending goods—other matters
87 Receiving goods—notices
88 Goods not exempt
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Subdivision D—Certificate of Clearance
89 Kinds of ships and aircraft
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Subdivision E—Other matters
90 Consolidation of certain goods for export
91 Documentary export entries and documentary withdrawal of export entries
92 Shipment of goods
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Part 11—Ships’ stores, drugs and aircraft’s stores
93 Ship’s stores
94 Drugs that are prohibited imports
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Part 12—The duties
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Division 1A—Goods imported by certain trusted traders
94A Payment of import duty on goods imported by certain trusted traders
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Division 1—Duty on alcoholic beverages
95 Meaning of alcoholic beverage
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Division 2—Allowable expenditure of a factory
96 Costs of a factory—labour
97 Costs of a factory—overheads
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Division 3—Value of goods
98 Manner of acceptance of estimated value of goods
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Division 4—Delivery of goods on giving of security or undertaking
99 Matters relating to granting permission
100 Permission to take delivery of goods—requirements
101 Circumstances in which duty is not payable
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Division 5—Refunds, rebates and remissions of duty
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Subdivision A—Circumstances for refund, rebate or remission
102 Circumstances for refunds, rebates and remissions of duty
103 Requirements for refund of duty on petrol
104 Remission of duty—rounding down duty paid in cash
105 Remission or refund of duty—import entry or self assessed clearance declaration taken to be withdrawn
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Subdivision B—Application for refund, rebate or remission
106 When an application is required for a refund, rebate or remission of duty
107 Application for a refund, rebate or remission of duty
108 Communication of application for refund, rebate or remission by computer to Department
109 Period for making an application for refund, rebate or remission
110 Procedures for dealing with application for refund, rebate or remission
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Subdivision C—Conditions for refund, rebate or remission of duty
111 Conditions for refund, rebate or remission of duty
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Subdivision D—Amount of refund, rebate or remission of duty
112 Calculation of refund, rebate or remission of duty
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Part 13—Agents and customs brokers
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Division 1—Broker’s licences
113 Information to be included in application for licence
114 Condition on licence
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Division 2—National Customs Brokers Licensing Advisory Committee
117 Committee meetings and record of proceedings
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Part 14—Officers
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Division 1—Powers of officers
118 Documents containing information relevant to an offence against an Act
119 Approved firearms
119A Surrender of prescribed prohibited imports
120 Post importation permission—kinds of prohibited imports
121 Required identity information
122 Security identification cards
123 Samples
124 Disposal of certain abandoned goods—prescribed period
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Division 2—Detention and search of suspects
125 Equipment for internal non medical scan
126 Places where internal search or recovery of a substance or thing may be carried out
127 Storage of records of an external search or an internal non medical scan
128 Detention places
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Part 15—Penal provisions
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Division 1—Matters other than infringement notices
129 Forfeited ships—prescribed Acts
130 Tier 1 and Tier 2 goods
131 Restricted goods
132 Commercial documents
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Division 2—Infringement notices
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Subdivision A—Preliminary
133 Preliminary
134 Meaning of infringement officer
135 Provisions subject to infringement notices
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Subdivision B—Infringement notices
136 When an infringement notice may be given
137 Matters to be included in an infringement notice—general
138 Matters to be included in an infringement notice—false or misleading statements resulting in loss of duty
139 Extension of a payment period
140 Withdrawal of an infringement notice
141 Effect of payment of an amount
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Subdivision C—Other matters
142 Prohibited imports
143 Effect of this Division
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Part 16—Tariff concession orders
144 Prescribed organisations
145 Goods to which a TCO should not extend
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Part 17—Other matters
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Division 1—Prescribed laws
146 Prescribed laws of the Commonwealth
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Division 2—Conversion of measurements of LPG and compressed natural gas
147 Conversion of measurements of LPG and compressed natural gas
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Division 3—Collector’s sales
148 Notice of Collector’s sale
149 Conditions of Collector’s sale
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Division 4—Offences relating to customs documents
150 Offences relating to customs documents
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Division 5—Fees
150A Fees for performing functions relating to goods of certain international travellers using gateway airports
150B Credit card surcharge
150C PayPal surcharge
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Part 18—Transitional matters
151 Things done under the Customs Regulations 1926
152 Conditions for special reporters
153 Approved forms and approved statements
154 Amendments made by the Customs and Other Legislation Amendment (Australian Border Force) Regulation 2015
155 Amendments made by the Customs Amendment (Duty Deferral for Australian Trusted Traders) Regulations 2018
156 Amendments made by the Customs Legislation Amendment (Asbestos) Regulations 2019
157 Amendments made by the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019
158 Amendments made by the Customs Amendment (Fees) Regulations 2020
159 Amendments made by the Customs and Biosecurity Amendment (Deferred Charges for Australian Trusted Traders) Regulations 2021
160 Amendments made by the Home Affairs Legislation Amendment (Digital Passenger Declaration) Regulations 2021
161 Amendments made by the Customs Legislation Amendment (Flags) Regulations 2022
162 Amendments made by the Customs Amendment (Unentered and Abandoned Goods) Regulations 2022
163 Amendments made by the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024
164 Amendments made by the Home Affairs Legislation Amendment (Australia Travel Declaration and Other Matters) Regulations 2024
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Schedule 1—Tariff subheadings
1 Tariff subheadings for excise equivalent goods
2 Tariff subheadings for like customable goods
4 Tariff subheadings for customable beverages
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Schedule 2—Access to passenger information—prescribed laws
1 Access to passenger information—prescribed laws
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Schedule 3—Goods classified under an AHECC subheading
1 Goods classified under an AHECC subheading
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Schedule 4—Particulars for goods not required to be entered for export
1 Particulars for goods not required to be entered for export
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Schedule 5—Costs of a factory—overheads
1 Costs of a factory—overheads
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Schedule 6—Refunds, rebates and remissions of duty
1 Circumstances in which a refund, rebate or remission may be made
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Schedule 7—Tier 1 and tier 2 goods
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Part 1—Tier 1 goods
1 Tier 1 goods
2 Critical quantities of drugs
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Part 2—Tier 2 goods
3 Tier 2 goods
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Schedule 8—Infringement notices
1 Provisions subject to infringement notices
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Schedule 9—Goods to which a TCO should not extend
1 Goods to which a TCO should not extend
2 Goods to which a TCO should not extend unless listed
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history