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Customs Act 1901
No. 6, 1901
Compilation No. 153
Compilation date: 30 December 2018
Includes amendments up to: Act No. 164, 2018
Registered: 17 January 2019
This compilation is in 4 volumes
Volume 1: sections 1–183U
Volume 2: sections 183UA–269SK
Volume 3: sections 269SM–277A
Schedule
Volume 4: Endnotes
Each volume has its own contents
This compilation includes commenced amendments made by Act No. 127,
2018
Prepared by the Office of Parliamentary Counsel, Canberra
About this compilation
This compilation
This is a compilation of the Customs Act 1901 that shows the text of the law as
amended and in force on 30 December 2018 (the compilation date).
The notes at the end of this compilation (the endnotes) include information
about amending laws and the amendment history of provisions of the compiled
law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the
compiled law. Any uncommenced amendments affecting the law are accessible
on the Legislation Register (www.legislation.gov.au). The details of
amendments made up to, but not commenced at, the compilation date are
underlined in the endnotes. For more information on any uncommenced
amendments, see the series page on the Legislation Register for the compiled
law.
Application, saving and transitional provisions for provisions and
amendments
If the operation of a provision or amendment of the compiled law is affected by
an application, saving or transitional provision that is not included in this
compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see
the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as
modified but the modification does not amend the text of the law. Accordingly,
this compilation does not show the text of the compiled law as modified. For
more information on any modifications, see the series page on the Legislation
Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a
provision of the law, details are included in the endnotes.
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Contents
Part I—Introductory 1 1 Short title...........................................................................1
2 Commencement.................................................................1
4 Definitions.........................................................................1
4AAA Members of family ..........................................................29
4AA Act not to apply so as to exceed Commonwealth
power...............................................................................29
4AB Compensation for acquisition of property .......................30
4A Approved forms and approved statements.......................31
4B What is a Customs-related law ........................................31
4C Identity cards ...................................................................32
5 Penalties at foot of sections or subsections......................32
5AA Application of the Criminal Code ...................................33
Part II—Administration 34 5A Attachment of overseas resources installations ...............34
5B Installation of overseas sea installations..........................35
5C Certain installations to be part of Australia .....................36
6 Act does not extend to external Territories......................37
7 General administration of Act .........................................37
8 Collectors, States and Northern Territory........................38
8A Attachment of part of a State or Territory to
adjoining State or Territory for administrative
purposes ..........................................................................38
9 Delegation .......................................................................39
11 Arrangements with States and the Northern
Territory ..........................................................................39
13 Customs seal....................................................................40
14 Flag..................................................................................41
15 Appointment of ports etc. ................................................41
19 Accommodation on wharfs and at airports ......................42
20 Waterfront area control ...................................................42
25 Persons before whom declarations may be made ............45
26 Declaration by youths......................................................45
28 Working days and hours etc. ...........................................45
Part III—Customs control examination and securities generally 47 30 Customs control of goods................................................47
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30A Exemptions under Torres Strait Treaty............................50
31 Goods on ships and aircraft subject to customs
control .............................................................................54
33 Persons not to move goods subject to customs
control .............................................................................54
33A Resources installations subject to customs control ..........56
33B Sea installations subject to customs control ....................57
33C Obstructing or interfering with Commonwealth
property in a Customs place ............................................58
34 No claim for compensation for loss.................................58
35 Goods imported by post ..................................................58
35A Amount payable for failure to keep dutiable goods
safely etc..........................................................................59
36 Offences for failure to keep goods safely or failure
to account for goods ........................................................60
37 Accounting for goods ......................................................63
42 Right to require security ..................................................63
43 Form of security ..............................................................64
44 General securities may be given ......................................65
45 Cancellation of securities ................................................65
46 New securities .................................................................66
47 Form of security ..............................................................66
48 Effect of security .............................................................67
Part IV—The importation of goods 68
Division 1A—Preliminary 68
49 Importation......................................................................68
49A Ships and aircraft deemed to be imported .......................68
49B Installations and goods deemed to be imported...............70
49C Obligations under this Part may be satisfied in
accordance with a trusted trader agreement.....................71
Division 1—Prohibited imports 72
50 Prohibition of the importation of goods...........................72
51 Prohibited imports ...........................................................74
51A Certain controlled substances taken to be
prohibited imports ...........................................................75
52 Invalidation of licence, permission etc. for false or
misleading information....................................................75
Division 2—The boarding of ships and aircraft 76
58 Ships and aircraft to enter ports or airports......................76
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58A Direct journeys between installations and external
places prohibited .............................................................77
58B Direct journeys between certain resources
installations and external places prohibited .....................80
60 Boarding stations.............................................................82
61 Facility for boarding........................................................83
61A Owner or operator of port etc. to facilitate
boarding ..........................................................................83
62 Ships to come quickly to place of unlading.....................84
63 Ship or aircraft not to be moved without authority..........84
Division 3—The report of the cargo 86
Subdivision A—General reporting requirements 86
63A Definitions.......................................................................86
64 Impending arrival report..................................................89
64AA Arrival report...................................................................91
64AAA Report of stores and prohibited goods .............................93
64AAB Notifying Department of particulars of cargo
reporters ..........................................................................95
64AAC Report to Department of persons engaged to
unload cargo ....................................................................96
64AB Cargo reports ...................................................................97
64ABAA Outturn reports ..............................................................101
64ABAB When outturn report is to be communicated to
Department ....................................................................102
64ABAC Explanation of shortlanded or surplus cargo .................104
64ACA Passenger reports...........................................................105
64ACB Crew reports ..................................................................108
64ACC Information does not have to be reported if it has
already been reported under the Migration Act
1958...............................................................................110
64ACD Offence for failure to comply ........................................110
64ACE Communication of reports.............................................111
64ADAA Requirements for communicating to Department
electronically .................................................................111
64ADA Disclosure of cargo reports to port authorities...............112
64AE Obligation to answer questions and produce
documents .....................................................................112
64AF Obligation to provide access to passenger
information....................................................................113
64A Ships or aircraft arriving at certain places .....................115
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65 Master or pilot of wrecked ship or aircraft to report......116
66 Goods derelict to be delivered to officer .......................117
67 Interference with derelict goods ....................................118
Subdivision C—The registration, rights and obligations of special
reporters 118
67EA Special reporters............................................................118
67EB Requirements for registration as a special reporter........118
67EC The making of an application ........................................121
67ED Consideration of the application....................................122
67EE Basic conditions attaching to registration as a
special reporter ..............................................................124
67EF Storage and record maintenance conditions ..................125
67EG Special mail-order house condition ...............................126
67EH Further conditions may be imposed by regulations .......126
67EI Breach of conditions of registration ..............................126
67EJ Duration of registration .................................................127
67EK Renewal of registration .................................................127
67EL Comptroller-General of Customs to allocate a
special identifying code for each special reporter..........130
67EM Cancellation of registration as special reporter..............130
Subdivision E—Registering re-mail reporters 132
67F Applying to be a re-mail reporter ..................................132
67G Registering re-mail reporters .........................................132
67H Fit and proper person test ..............................................133
67I Obligation of re-mail reporters to notify
Comptroller-General of Customs of certain matters......136
67J Varying etc. conditions of registration ..........................136
67K Cancelling the registration of a re-mail reporter............136
Division 4—The entry, unshipment, landing, and examination of
goods 138
Subdivision A—Preliminary 138
68 Entry of imported goods................................................138
68A Goods imported for transhipment..................................140
69 Like customable goods and excise-equivalent
goods .............................................................................140
70 Special clearance goods.................................................144
71 Information and grant of authority to deal with
goods not required to be entered....................................146
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Subdivision AA—Information and grant of authority to deal with
Subdivision AA goods 147
71AAAA Meaning of Subdivision AA goods.................................147
71AAAB Report and grant of authority to deal with
Subdivision AA goods...................................................147
71AAAC Suspension of authority to deal with Subdivision
AA goods ......................................................................148
Subdivision AB—Information and grant of authority to deal with
specified low value goods 149
71AAAD Meaning of specified low value goods...........................149
71AAAE Regulations....................................................................149
71AAAF Making a self-assessed clearance declaration................150
71AAAG Collector’s response if a self-assessed clearance
declaration is communicated separately from a
cargo report ...................................................................150
71AAAH Collector’s response if a self-assessed clearance
declaration is communicated together with a cargo
report .............................................................................151
71AAAI Authority to deal with goods covered by a
self-assessed clearance declaration................................151
71AAAJ Contents of authority to deal with specified low
value goods....................................................................152
71AAAK No authority to deal with specified low value
goods while subject to a direction to hold or
further examine .............................................................152
71AAAL No authority to deal with specified low value
goods unless duty etc. paid............................................153
71AAAM Suspension of authority to deal with specified low
value goods....................................................................154
71AAAN Cancellation of authority to deal with specified
low value goods.............................................................155
71AAAO Officer may seek further information in relation to
self-assessed clearance declaration................................156
71AAAP Withdrawal of self-assessed clearance declarations ......158
71AAAQ Further self-assessed clearance declaration not to
be given while there is an existing self-assessed
clearance declaration .....................................................159
71AAAR Effect of withdrawal of a self-assessed clearance
declaration .....................................................................159
71AAAS Annotation of self-assessed clearance declaration
by Collector for certain purposes not to constitute
withdrawal.....................................................................160
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71AAAT Manner and effect of communicating self-assessed
clearance declarations to Department ............................160
Subdivision B—Import declarations 161
71A Making an import declaration .......................................161
71B Liability for import declaration processing charge ........163
71BA Warehoused goods declaration fee ................................164
71C Authority to deal with goods in respect of which
an import declaration has been made.............................165
71D Visual examination in presence of officer .....................169
71DA An officer may seek additional information ..................170
Subdivision D—Warehouse declarations 172
71DH Making a warehouse declaration ...................................172
71DI Liability for warehouse declaration processing
charge ............................................................................173
71DJ Authority to deal with goods in respect of which a
warehouse declaration has been made ...........................174
71DK Visual examination in presence of officer .....................177
71DL An officer may seek additional information ..................178
Subdivision E—General 180
71E Application for movement permission ..........................180
71F Withdrawal of import entries.........................................183
71G Goods not to be entered while an entry is
outstanding ....................................................................184
71H Effect of withdrawal ......................................................184
71J Annotation of import entry by Collector for certain
purposes not to constitute withdrawal ...........................185
71K Manner of communicating with Department by
document .......................................................................185
71L Manner and effect of communicating with
Department electronically .............................................186
71M Requirements for communicating to Department
electronically .................................................................186
72 Failure to make entries ..................................................187
73 Breaking bulk ................................................................188
74 Officer may give directions as to storage or
movement of certain goods ...........................................188
76 Goods landed at ship’s risk etc. .....................................189
77 Repacking on wharf.......................................................190
77AA Disclosure of information to cargo reporter or
owner of goods ..............................................................190
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192Division 5—Detention of goods in the public interest
77EA Minister may order goods to be detained ......................192
77EB Notice to person whose goods are detained...................192
77EC Detention of goods by Collector....................................193
77ED Minister may authorise delivery of detained goods
into home consumption .................................................193
77EE Minister may authorise export of detained goods..........193
77EF When goods have been detained for 12 months ............194
Part IVA—Depots 77F Interpretation .................................................................196
77G Depot licences ...............................................................197
77H Application for a depot licence......................................198
77J Comptroller-General of Customs may require
applicant to supply further information .........................198
77K Requirements for grant of depot licence........................199
77L Granting of a depot licence............................................201
77LA Variation of places covered by depot licence ................202
77N Conditions of a depot licence—general.........................203
77P Conditions of a depot licence—imported goods............206
77Q Comptroller-General of Customs may impose
additional conditions to which a depot licence is
subject ...........................................................................207
77R Breach of conditions of depot licence ...........................208
77S Duration of depot licences.............................................208
77T Renewal of depot licences .............................................209
77U Licence charges .............................................................210
77V Notice of intended cancellation etc. of a depot
licence ...........................................................................210
77VA Depot must not be used if depot licence is
suspended etc.................................................................213
77VB Revocation of suspension of depot licences ..................215
77VC Cancellation of depot licences.......................................215
77W Refund of depot licence charge on cancellation of
a depot licence...............................................................216
77X Collector’s powers in relation to a place that is no
longer a depot ................................................................217
77Y Collector may give directions in relation to goods
subject to customs control .............................................218
77Z Licences cannot be transferred ......................................219
77ZA Service of notice............................................................220
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221Part V—Warehouses 78 Interpretation .................................................................221
79 Warehouse licences .......................................................222
80 Applications for warehouse licences .............................222
80A Comptroller-General of Customs may require
applicant to supply further information .........................223
81 Requirements for grant of warehouse licence................223
81A Grant of a warehouse licence ........................................225
81B Variation of the place covered by a warehouse
licence ...........................................................................226
82 Conditions of warehouse licences .................................228
82A Comptroller-General of Customs may impose
additional conditions to which a warehouse licence
is subject........................................................................230
82B Comptroller-General of Customs may vary the
conditions to which a warehouse licence is subject .......230
82C Breach of conditions of a warehouse licence.................231
83 Duration of warehouse licence ......................................231
84 Renewal of warehouse licence ......................................233
85 Licence charges .............................................................234
85A Payment of warehouse licence charge ...........................234
86 Suspension of warehouse licences.................................235
87 Cancellation of warehouse licences...............................240
87A Refund of warehouse licence charge .............................242
88 Service of notices ..........................................................243
89 Death of licence holder..................................................243
90 Obligations of holders of warehouse licences ...............243
91 Access to warehouses ....................................................244
92 Repacking in warehouse................................................244
93 Regauging etc. of goods ................................................244
94 Goods not worth duty may be destroyed .......................245
95 Revaluation ...................................................................245
96 Arrears of warehouse charges........................................245
96A Outwards duty free shops ..............................................246
96B Inwards duty free shops.................................................250
97 Goods for public exhibition...........................................253
98 Goods blended or packaged in warehouse.....................253
99 Entry of warehoused goods ...........................................254
100 Entry of goods without warehousing with
permission of Collector .................................................255
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101 Delivery of warehousing authority ................................256
102 Holder of licence to inform Collector of certain
matters ...........................................................................256
102A Notices to Department by holder of warehouse
licence ...........................................................................257
Part VAAA—Cargo terminals 258
Division 1—Preliminary 258
102B Definitions.....................................................................258
102BA Meaning of fit and proper person..................................259
Division 2—Obligations of cargo terminal operators 261
102C Notifying Department of cargo terminal .......................261
102CA Physical security of cargo terminal and goods ..............261
102CB Movement of signs at or near cargo terminal ................262
102CC Notification requirements relating to goods ..................262
102CD Unclaimed goods...........................................................263
102CE Record keeping requirements ........................................263
102CF Fit and proper person.....................................................264
102CG Adequate training of staff ..............................................264
102CH Complying with directions ............................................265
102CI Responsibility to provide facilities and assistance.........265
102CJ Comptroller-General of Customs may impose
additional obligations ....................................................265
102CK Offence—failure to comply with obligations or
requirements ..................................................................265
Division 3—Obligations of cargo handlers 267
102D Certain provisions of Division 2 apply..........................267
102DA Unpacking of goods in containers at cargo
terminal .........................................................................267
102DB Facilitating transhipment or export of goods.................267
102DC Using establishment identification when
communicating with Department ..................................267
102DD Comptroller-General of Customs may impose
additional obligations ....................................................268
102DE Offence—failure to comply with obligations or
requirements ..................................................................268
Division 4—Powers of authorised officers 269
102E General powers..............................................................269
102EA Power to make requests .................................................270
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102EB Power to give directions ................................................270
Division 5—Directions to cargo terminal operators or cargo
handlers 272
102F Directions to cargo terminal operators or cargo
handlers etc....................................................................272
102FA Offence—failure to comply with direction....................273
Part VA—Special provisions relating to beverages 274 103 Interpretation .................................................................274
104 Customable beverage imported in bulk must be
entered for warehousing ................................................274
105 Certain customable beverage not to be entered for
home consumption in bulk containers without
approval of Comptroller-General of Customs ...............274
105A Delivery from customs control of brandy, whisky
or rum............................................................................275
Part VAA—Special provisions relating to excise-equivalent
goods 276 105B Extinguishment of duty on excise-equivalent
goods .............................................................................276
105C Returns ..........................................................................277
105D GST matters ..................................................................279
105E Use of excise-equivalent goods in the manufacture
of excisable goods to occur at a dual-licensed
place ..............................................................................280
Part VB—Information about persons departing Australia 281
Division 1—Reports on departing persons 281
Subdivision A—Reports on departing persons 281
106A Ships and aircraft to which this Subdivision
applies ...........................................................................281
106B Report 48 hours before ship or aircraft is due to
depart.............................................................................281
106C Report 4 hours before ship or aircraft is due to
depart.............................................................................282
106D Report just before ship or aircraft departs .....................283
Subdivision B—Reports on matters in approved statement 284
106E Ships and aircraft to which this Subdivision
applies ...........................................................................284
106F Reports on matters in approved statement .....................284
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Subdivision C—How reports under this Division are to be made 284
106G Reports to be made electronically .................................284
106H Reports to be made by document if approved
electronic system or other approved format or
method unavailable........................................................285
106I Comptroller-General of Customs may approve
different statements or forms.........................................286
Division 2—Questions about departing persons 287
106J Officers may question operators about departing
persons ..........................................................................287
Part VI—The exportation of goods 288
Division 1AAA—Preliminary 288
107 Obligations under this Part may be satisfied in
accordance with a trusted trader agreement...................288
Division 1—Prohibited exports 289
112 Prohibited exports .........................................................289
112A Certain controlled substances taken to be
prohibited exports..........................................................291
112B Invalidation of licence, permission etc. for false or
misleading information..................................................292
Division 1AA—Export of goods for a military end-use 293
112BA Notice prohibiting export ..............................................293
112BB How notices are to be given ..........................................295
112BC Statement to Parliament.................................................295
Division 1A—Directions in relation to goods for export etc. that
are subject to customs control 296
112C Collector may give directions in relation to goods
for export etc. that are subject to customs control .........296
112D Compliance with a direction given under
section 112C..................................................................296
Division 2—Entry and clearance of goods for export 298
Subdivision A—Preliminary 298
113 Entry of goods for export ..............................................298
113AA How an entry of goods for export is made.....................299
Subdivision B—Export declarations 300
114 Making an export declaration ........................................300
114A An officer may seek additional information ..................301
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114B Confirming exporters ....................................................303
Subdivision D—General
114C Authority to deal with goods entered for export ............306
114CA Suspension of an authority to deal with goods
entered for export in order to verify particulars of
the goods .......................................................................308
114CB Revocation of the suspension of an authority to
deal ................................................................................309
114CC An officer may seek additional information if an
authority to deal has been suspended.............................310
114D Goods to be dealt with in accordance with export
entry ..............................................................................312
114E Sending goods to a wharf or airport for export..............313
114F Notices to Department by person who receives
goods at a wharf or airport for export ............................314
115 Goods not to be taken on board without authority
to deal............................................................................314
116 What happens when goods entered for export by
an export declaration are not dealt with in
accordance with the export entry...................................315
117 Security .........................................................................316
117AA Consolidation of certain goods for export can only
occur at a prescribed place ............................................316
117A Submanifests to be communicated to Department.........317
118 Certificate of Clearance.................................................318
118A Requirements for granting a Certificate of
Clearance in respect of certain ships or aircraft .............319
119 Communication of outward manifest to
Department ....................................................................320
119AA Application for permission to move, alter or
interfere with goods for export ......................................321
119AB Application for permission to move, alter or
interfere with goods that are no longer for export .........323
119AC Dealing with an application for a permission to
move etc. goods that are no longer for export ...............323
119A Withdrawal of entries, submanifests and manifests.......324
119B Effect of withdrawal ......................................................325
119C Change of electronic entries and change of
submanifests and manifests treated as withdrawals .......325
119D Notification of export entries, submanifests,
manifests, withdrawals and applications .......................326
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119E Requirements for communicating to Department
electronically .................................................................326
120 Shipment of goods.........................................................326
122 Time of clearance ..........................................................327
Division 3A—Examining goods for export that are not yet
subject to customs control 328
122F Object of Division .........................................................328
122G Occupier of premises.....................................................328
122H Consent required to enter premises and examine
goods for export ............................................................328
122J Officer must leave premises if consent withdrawn........329
122K Power to search premises for export goods ...................329
122L Power to examine export goods.....................................330
122M Power to examine documents relating to export
goods .............................................................................330
122N Power to question occupier about export goods ............330
122P Power to bring equipment to the premises.....................330
122Q Compensation................................................................330
122R Powers in this Division are additional to other
powers ...........................................................................331
Division 4—Exportation procedures after Certificate of
Clearance issued 332
123 Ship to bring to and aircraft to stop at boarding
stations ..........................................................................332
124 Master or pilot to account for missing goods ................332
125 Goods exported to be landed at proper destination........333
126 Certificate of landing.....................................................333
Division 4A—Exportation of goods to Singapore 334
126AAA Definitions.....................................................................334
126AA Declaration concerning exports to Singapore ................334
126AB Record keeping obligations ...........................................334
126AC Power to require records................................................335
126AD Power to ask questions ..................................................335
Division 4B—Exportation of textile and clothing goods to the US 336
126AE Authorised officer may request records or ask
questions........................................................................336
Division 4C—Exportation of goods to Thailand 338
126AF Definitions.....................................................................338
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126AG Record keeping obligations ...........................................338
126AH Power to require records................................................338
126AI Power to ask questions ..................................................339
Division 4D—Exportation of goods to New Zealand 340
126AJA Definitions.....................................................................340
126AJB Record keeping obligations ...........................................340
126AJC Power to require records................................................341
126AJD Power to ask questions ..................................................341
Division 4E—Exportation of goods to Chile 342
126AKA Definitions.....................................................................342
126AKB Record keeping obligations ...........................................342
126AKC Power to require records................................................342
126AKD Power to ask questions ..................................................343
Division 4EB—Exportation of goods to Parties to the
Comprehensive and Progressive Agreement for
Trans-Pacific Partnership 344
126AKI Definitions.....................................................................344
126AKJ Record keeping obligations ...........................................345
126AKK Power to require records................................................345
126AKL Power to ask questions ..................................................346
Division 4F—Exportation of goods to Malaysia 347
126ALA Definitions.....................................................................347
126ALB Record keeping obligations ...........................................347
126ALC Power to require records................................................347
126ALD Power to ask questions ..................................................348
Division 4G—Exportation of goods to Korea 349
126AMA Definitions.....................................................................349
126AMB Record keeping obligations ...........................................349
126AMC Power to require records................................................349
126AMD Power to ask questions ..................................................350
Division 4H—Exportation of goods to Japan 351
126ANA Definitions.....................................................................351
126ANB Record keeping obligations ...........................................351
126ANC Power to require records................................................351
126AND Power to ask questions ..................................................352
Division 4J—Exportation of goods to China 353
126AOA Definitions.....................................................................353
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126AOB Record keeping obligations ...........................................354
126AOC Power to require records................................................354
126AOD Power to ask questions ..................................................355
Division 5—Miscellaneous 356
126A Export of installations ...................................................356
126B Export of goods from installations ................................356
126C Size of exporting vessel.................................................356
Part VIA—Electronic communications 358 126D Comptroller-General of Customs to maintain
information systems ......................................................358
126DA Communications standards and operation .....................358
126DB Authentication of certain electronic
communications ............................................................358
126DC Records of certain electronic communications ..............359
126DD Authentication, records and Electronic
Transactions Act 1999...................................................360
126E Communication to Department when information
system is temporarily inoperative..................................360
126F Payment when information system is temporarily
inoperative.....................................................................361
126G Meaning of temporarily inoperative..............................361
126H Comptroller-General of Customs may arrange for
use of computer programs to make decisions etc. .........362
Part VII—Ships’ stores and aircraft’s stores 363 127 Use of ships’ and aircraft’s stores..................................363
128 Unshipment of ships’ and aircraft’s stores ....................364
129 Ships’ and aircraft’s stores not to be taken on
board without approval..................................................364
130 Ship’s and aircraft’s stores exempt from duty ...............366
130A Entry not required for ship’s or aircraft’s stores ............366
130B Payment of duty on ship’s or aircraft’s stores ...............366
130C Interpretation .................................................................367
Part VIII—The duties 369
Division 1—The payment and computation of duties generally 369
131A Fish caught by Australian ships.....................................369
131AA Special provisions for goods taken to Joint
Petroleum Development Area .......................................369
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131B Liability of Commonwealth authorities to pay
duties of Customs ..........................................................370
132 Rate of import duty .......................................................370
132AA When import duty must be paid ....................................371
132A Prepayment of duty .......................................................372
132B Declared period quotas—effect on rates of import
duty................................................................................373
132C Revocation and variation of quota orders ......................375
132D Service of quota orders etc. ...........................................376
133 Export duties .................................................................376
134 Weights and measures ...................................................377
135 Proportion......................................................................377
136 Manner of fixing duty....................................................377
137 Manner of determining volumes of, and fixing
duty on, beer..................................................................377
142 Measurement for duty ...................................................379
145 Value of goods sold.......................................................380
148 Derelict goods dutiable..................................................380
149 Duty on goods in report of cargo that are not
produced or landed ........................................................380
150 Samples .........................................................................380
152 Alterations to agreements where duty altered................380
Division 1AA—Calculation of duty on certain alcoholic
beverages 382
153AA Meaning of alcoholic beverage .....................................382
153AB Customs duty to be paid according to labelled
alcoholic strength of prescribed alcoholic
beverages.......................................................................382
153AC Rules for working out strength of prescribed
alcoholic beverages .......................................................383
153AD Obscuration ...................................................................384
Division 1A—Rules of origin of preference claim goods 385
153A Purpose of Division .......................................................385
153B Definitions.....................................................................385
153C Total expenditure of factory on materials......................387
153D Allowable expenditure of factory on materials..............388
153E Calculation of the cost of materials received at a
factory ...........................................................................391
153F Allowable expenditure of factory on labour ..................393
153G Allowable expenditure of factory on overheads ............394
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153H Unmanufactured goods..................................................394
153L Manufactured goods originating in Papua New
Guinea or a Forum Island Country ................................394
153LA Modification of section 153L in special
circumstances ................................................................395
153M Manufactured goods originating in a particular
Developing Country ......................................................397
153N Manufactured goods originating in a Developing
Country but not in any particular Developing
Country..........................................................................397
153NA Manufactured goods originating in a Least
Developed Country........................................................397
153P Manufactured goods originating in Canada...................398
153Q Manufactured goods originating in a country that
is not a preference country ............................................399
153R Are goods commercially manufactured in
Australia? ......................................................................400
153S Rule against double counting ........................................401
Division 1B—Rules of origin of goods claimed to be the produce
or manufacture of Singapore 402
Subdivision A—Preliminary 402
153U Purpose of this Division ................................................402
153UA Definitions.....................................................................402
153UB Rule against double counting ........................................404
153UC Comptroller-General of Customs may determine
cost of certain input, material etc...................................405
Subdivision B—Rules of origin of goods claimed to be the produce
or manufacture of Singapore 405
153V Goods claimed to be the produce or manufacture
of Singapore ..................................................................405
153VA Goods wholly manufactured in Singapore.....................406
153VB Goods partly manufactured in Singapore ......................406
153VC Reduction of the required percentage of allowable
cost to manufacture in unforeseen circumstances..........408
153VD Changing the required percentage of allowable
cost to manufacture in exceptional circumstances .........410
153VE Certificate of Origin requirements.................................411
153VF Consignment requirements ............................................412
Subdivision C—Allowable cost to manufacture 412
153W Allowable cost to manufacture ......................................412
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153WA Allowable expenditure by principal manufacturer
on materials ...................................................................412
153WB Allowable expenditure by principal manufacturer
on labour........................................................................414
153WC Allowable expenditure by principal manufacturer
on overheads..................................................................414
Subdivision D—Total cost to manufacture 415
153X Total cost to manufacture ..............................................415
153XA Total expenditure by principal manufacturer on
materials ........................................................................415
153XB Total expenditure by principal manufacturer on
overseas processing costs ..............................................416
Division 1BA—Singaporean originating goods 417
Subdivision A—Preliminary 417
153XC Simplified outline of this Division ................................417
153XD Interpretation .................................................................418
Subdivision B—Goods wholly obtained or produced entirely in
Singapore or in Singapore and Australia 421
153XE Goods wholly obtained or produced entirely in
Singapore or in Singapore and Australia .......................421
Subdivision C—Goods produced in Singapore, or in Singapore
and Australia, from originating materials 423
153XF Goods produced in Singapore, or in Singapore and
Australia, from originating materials.............................423
Subdivision D—Goods produced in Singapore, or in Singapore
and Australia, from non-originating materials 423
153XG Goods produced in Singapore, or in Singapore and
Australia, from non-originating materials .....................423
153XH Packaging materials and containers...............................427
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information materials 427
153XI Goods that are accessories, spare parts, tools or
instructional or other information materials ..................427
Subdivision F—Consignment 428
153XJ Consignment .................................................................428
Subdivision G—Regulations 428
153XK Regulations....................................................................428
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Division 1C—US originating goods 429
Subdivision A—Preliminary 429
153Y Simplified outline..........................................................429
153YA Interpretation .................................................................430
Subdivision B—Goods wholly obtained or produced entirely in
the US 434
153YB Goods wholly obtained or produced entirely in the
US .................................................................................434
Subdivision C—Goods produced entirely in the US or in the US
and Australia exclusively from originating
materials 435
153YC Goods produced entirely in the US or in the US
and Australia exclusively from originating
materials ........................................................................435
Subdivision D—Goods (except clothing and textiles) produced
entirely in the US or in the US and Australia from
non-originating materials 435
153YD Simplified outline..........................................................435
153YE Goods (except clothing and textiles) produced
entirely in the US or in the US and Australia from
non-originating materials...............................................436
153YF Goods that are chemicals, plastics or rubber .................438
Subdivision E—Goods that are clothing or textiles produced
entirely in the US or in the US and Australia from
non-originating materials 439
153YG Simplified outline..........................................................439
153YH Goods that are clothing or textiles produced
entirely in the US or in the US and Australia from
non-originating materials...............................................439
153YI Goods that are clothing and textiles classified to
Chapter 62 of the Harmonized System..........................442
Subdivision F—Other US originating goods 443
153YJ Standard accessories, spare parts and tools ...................443
Subdivision G—Packaging materials and containers 443
153YK Packaging materials and containers...............................443
Subdivision H—Consignment 444
153YL Consignment .................................................................444
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Division 1D—Thai originating goods 445
Subdivision A—Preliminary 445
153Z Simplified outline..........................................................445
153ZA Interpretation .................................................................445
Subdivision B—Wholly obtained goods of Thailand 447
153ZB Wholly obtained goods of Thailand ..............................447
Subdivision C—Goods produced entirely in Thailand or in
Thailand and Australia 449
153ZC Simplified outline..........................................................449
153ZD Goods produced entirely in Thailand or in
Thailand and Australia ..................................................449
153ZE Goods that are chemicals, plastics or rubber .................451
Subdivision D—Other Thai originating goods 451
153ZF Standard accessories, spare parts and tools ...................451
Subdivision E—Packaging materials and containers 452
153ZG Packaging materials and containers...............................452
Subdivision F—Consignment 453
153ZH Consignment .................................................................453
Division 1E—New Zealand originating goods 454
Subdivision A—Preliminary 454
153ZIA Simplified outline..........................................................454
153ZIB Interpretation .................................................................455
Subdivision B—Goods wholly obtained or produced in New
Zealand or New Zealand and Australia 457
153ZIC Goods wholly obtained or produced in New
Zealand or New Zealand and Australia .........................457
Subdivision C—Goods produced in New Zealand or New Zealand
and Australia from originating materials 459
153ZID Goods produced in New Zealand or New Zealand
and Australia from originating materials .......................459
Subdivision D—Goods produced in New Zealand or New Zealand
and Australia from non-originating materials 459
153ZIE Goods produced in New Zealand or New Zealand
and Australia from non-originating materials................459
153ZIF Packaging materials and containers...............................461
Subdivision E—Goods that are standard accessories, spare parts
or tools 461
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153ZIG Goods that are standard accessories, spare parts or
tools...............................................................................461
Subdivision F—Goods wholly manufactured in New Zealand 462
153ZIH Goods wholly manufactured in New Zealand ...............462
Subdivision G—Non-qualifying operations 462
153ZIJ Non-qualifying operations.............................................462
Subdivision H—Consignment 463
153ZIK Consignment .................................................................463
Division 1F—Chilean originating goods 464
Subdivision A—Preliminary 464
153ZJA Simplified outline..........................................................464
153ZJB Interpretation .................................................................465
Subdivision B—Wholly obtained goods of Chile 467
153ZJC Wholly obtained goods of Chile....................................467
Subdivision C—Goods produced in Chile from originating
materials 468
153ZJD Goods produced in Chile from originating
materials ........................................................................468
Subdivision D—Goods produced in Chile, or Chile and Australia,
from non-originating materials 469
153ZJE Goods produced in Chile, or Chile and Australia,
from non-originating materials ......................................469
153ZJF Packaging materials and containers...............................472
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information resources 473
153ZJG Goods that are accessories, spare parts, tools or
instructional or other information resources ..................473
Subdivision F—Non-qualifying operations 473
153ZJH Non-qualifying operations.............................................473
Subdivision G—Consignment 474
153ZJI Consignment .................................................................474
Division 1G—ASEAN-Australia-New Zealand (AANZ)
originating goods 475
Subdivision A—Preliminary 475
153ZKA Simplified outline..........................................................475
153ZKB Interpretation .................................................................476
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Subdivision B—Wholly obtained goods of a Party 479
153ZKC Wholly obtained goods of a Party .................................479
Subdivision C—Goods produced from originating materials 480
153ZKD Goods produced from originating materials ..................480
Subdivision D—Goods produced from non-originating materials 481
153ZKE Goods produced from non-originating materials ...........481
153ZKG Non-qualifying operations or processes ........................483
153ZKH Packaging materials and containers...............................484
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information materials 485
153ZKI Goods that are accessories, spare parts, tools or
instructional or other information materials ..................485
Subdivision F—Consignment 485
153ZKJ Consignment .................................................................485
Subdivision G—Regulations 486
153ZKJA Regulations....................................................................486
Division 1GB—Trans-Pacific Partnership originating goods 487
Subdivision A—Preliminary 487
153ZKT Simplified outline of this Division ................................487
153ZKU Interpretation .................................................................488
Subdivision B—Goods wholly obtained or produced entirely in
the territory of one or more of the Parties 492
153ZKV Goods wholly obtained or produced entirely in the
territory of one or more of the Parties ...........................492
Subdivision C—Goods produced from originating materials 493
153ZKW Goods produced from originating materials ..................493
Subdivision D—Goods produced from non-originating materials 494
153ZKX Goods produced from non-originating materials ...........494
153ZKY Packaging materials and containers...............................498
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information materials 499
153ZKZ Goods that are accessories, spare parts, tools or
instructional or other information materials ..................499
Subdivision F—Consignment 500
153ZKZA Consignment .................................................................500
Subdivision G—Regulations 500
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153ZKZB Regulations....................................................................500
Division 1H—Malaysian originating goods 501
Subdivision A—Preliminary 501
153ZLA Simplified outline..........................................................501
153ZLB Interpretation .................................................................502
Subdivision B—Goods wholly obtained or produced in Malaysia
or in Malaysia and Australia 505
153ZLC Goods wholly obtained or produced in Malaysia or
in Malaysia and Australia ..............................................505
Subdivision C—Goods produced in Malaysia, or in Malaysia and
Australia, from originating materials 506
153ZLD Goods produced in Malaysia, or in Malaysia and
Australia, from originating materials.............................506
Subdivision D—Goods produced in Malaysia, or in Malaysia and
Australia, from non-originating materials 507
153ZLE Goods produced in Malaysia, or in Malaysia and
Australia, from non-originating materials .....................507
153ZLF Packaging materials and containers...............................509
153ZLG Non-qualifying operations.............................................510
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information materials 510
153ZLH Goods that are accessories, spare parts, tools or
instructional or other information materials ..................510
Subdivision F—Consignment 511
153ZLI Consignment .................................................................511
Division 1J—Korean originating goods 512
Subdivision A—Preliminary 512
153ZMA Simplified outline of this Division ................................512
153ZMB Interpretation .................................................................512
Subdivision B—Goods wholly obtained in Korea or in Korea and
Australia 515
153ZMC Goods wholly obtained in Korea or in Korea and
Australia ........................................................................515
Subdivision C—Goods produced in Korea, or in Korea and
Australia, from originating materials 517
153ZMD Goods produced in Korea, or in Korea and
Australia, from originating materials.............................517
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Subdivision D—Goods produced in Korea, or in Korea and
Australia, from non-originating materials 518
153ZME Goods produced in Korea, or in Korea and
Australia, from non-originating materials .....................518
153ZMF Packaging materials and containers...............................520
Subdivision E—Non-qualifying operations 521
153ZMG Non-qualifying operations.............................................521
Subdivision F—Other matters 521
153ZMH Consignment .................................................................521
153ZMI Outward processing zones on the Korean
Peninsula .......................................................................522
Division 1K—Japanese originating goods 523
Subdivision A—Preliminary 523
153ZNA Simplified outline of this Division ................................523
153ZNB Interpretation .................................................................523
Subdivision B—Goods wholly obtained in Japan 527
153ZNC Goods wholly obtained in Japan....................................527
Subdivision C—Goods produced in Japan from originating
materials 528
153ZND Goods produced in Japan from originating
materials ........................................................................528
Subdivision D—Goods produced in Japan, or in Japan and
Australia, from non-originating materials 529
153ZNE Goods produced in Japan, or in Japan and
Australia, from non-originating materials .....................529
153ZNF Packaging materials and containers...............................531
153ZNG Non-qualifying operations.............................................532
Subdivision E—Consignment 532
153ZNH Consignment .................................................................532
Subdivision F—Regulations 533
153ZNI Regulations....................................................................533
Division 1L—Chinese originating goods 534
Subdivision A—Preliminary 534
153ZOA Simplified outline of this Division ................................534
153ZOB Interpretation .................................................................535
Subdivision B—Goods wholly obtained or produced in the
territory of China 538
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153ZOC Goods wholly obtained or produced in the territory
of China.........................................................................538
Subdivision C—Goods produced in China, or in China and
Australia, from originating materials 540
153ZOD Goods produced in China, or in China and
Australia, from originating materials.............................540
Subdivision D—Goods produced in China, or in China and
Australia, from non-originating materials 540
153ZOE Goods produced in China, or in China and
Australia, from non-originating materials .....................540
153ZOF Packaging materials and containers...............................542
Subdivision E—Goods that are accessories, spare parts or tools 543
153ZOG Goods that are accessories, spare parts or tools .............543
Subdivision F—Non-qualifying operations 544
153ZOH Non-qualifying operations.............................................544
Subdivision G—Consignment 544
153ZOI Consignment .................................................................544
Subdivision H—Regulations 545
153ZOJ Regulations....................................................................545
Division 2—Valuation of imported goods 546
154 Interpretation .................................................................546
155 Interpretation—Buying commission .............................566
156 Interpretation—Identical goods and similar goods........567
157 Interpretation—Royalties ..............................................569
158 Interpretation—Transportation costs .............................570
159 Value of imported goods ...............................................572
160 Inability to determine a value of imported goods
by reason of insufficient or unreliable information .......574
161 Transaction value ..........................................................575
161A Identical goods value.....................................................576
161B Similar goods value .......................................................577
161C Deductive (contemporary sales) value...........................578
161D Deductive (later sales) value .........................................581
161E Deductive (derived goods sales) value ..........................583
161F Computed value.............................................................585
161G Fall-back value ..............................................................586
161H When transaction value unable to be determined ..........587
161J Value of goods to be in Australian currency .................590
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161K Owner to be advised of value of goods .........................592
161L Review of determinations and other decisions ..............593
Division 3—Payment and recovery of deposits, refunds, unpaid
duty etc. 595
162 Delivery of goods upon giving of security or
undertaking for payment of duty, GST and luxury
car tax............................................................................595
162A Delivery of goods on the giving of a general
security or undertaking for payment of duty, GST
and luxury car tax ..........................................................596
162AA Applications to deal with goods imported
temporarily without duty ...............................................600
162B Pallets used in international transport............................600
163 Refunds etc. of duty.......................................................601
164B Refunds of export duty ..................................................603
165 Recovery of unpaid duty etc. .........................................603
165A Refunds etc. may be applied against unpaid duty..........604
166 No refund if duty altered ...............................................605
Division 4—Disputes as to duty 606
167 Payments under protest .................................................606
Part IX—Drawbacks 608 168 Drawbacks of import duty .............................................608
Part X—The coasting trade 609 175 Goods not to be transferred between certain
vessels ...........................................................................609
Part XA—Australian Trusted Trader Programme 614
Division 1—Preliminary 614
176 Establishment of the Australian Trusted Trader
Programme ....................................................................614
Division 2—Trusted trader agreement 615
Subdivision A—Entry into trusted trader agreement 615
176A Trusted trader agreement may be entered into...............615
176B Nomination process.......................................................616
Subdivision C—General provisions relating to trusted trader
agreements 616
178 Terms and conditions of trusted trader agreements .......616
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178A Variation, suspension or termination of trusted
trader agreements ..........................................................616
Division 3—Register of Trusted Trader Agreements 618
178B Register of Trusted Trader Agreements ........................618
Division 4—Rules 619
179 Rules..............................................................................619
Part XI—Agents and customs brokers 621
Division 1—Preliminary 621
180 Interpretation .................................................................621
Division 2—Rights and liabilities of agents 623
181 Authorised agents ..........................................................623
182 Authority to be produced...............................................624
183 Agents personally liable ................................................624
183A Principal liable for agents acting ...................................625
Division 3—Licensing of customs brokers 626
183B Interpretation .................................................................626
183C Grant of licence .............................................................626
183CA Application for licence ..................................................626
183CB Reference of application to Committee .........................627
183CC Requirements for grant of licence .................................628
183CD Eligibility to be nominee ...............................................630
183CE Original endorsement on licence ...................................631
183CF Variation of licences......................................................631
183CG Licence granted subject to conditions............................632
183CGA Comptroller-General of Customs may impose
additional conditions to which a broker’s licence is
subject ...........................................................................634
183CGB Comptroller-General of Customs may vary the
conditions to which a broker’s licence is subject...........635
183CGC Breach of conditions of a broker’s licence ....................635
183CH Duration of licence ........................................................636
183CJ Renewal of licence ........................................................636
183CJA Licence charges .............................................................637
183CK Security .........................................................................637
183CM Nominees.......................................................................639
183CN Removal of nominee .....................................................639
183CP Notice to nominate new nominee ..................................640
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Division 4—Suspension, revocation and non-renewal of licences 641
183CQ Investigation of matters relating to a broker’s
licence ...........................................................................641
183CR Interim suspension by Comptroller-General of
Customs.........................................................................643
183CS Powers of Comptroller-General of Customs .................644
183CT Effect of suspension ......................................................645
183CU Service of notices ..........................................................645
Division 5—National Customs Brokers Licensing Advisory
Committee 646
183D National Customs Brokers Licensing Advisory
Committee .....................................................................646
183DA Constitution of Committee ............................................646
183DB Remuneration and allowances .......................................647
183DC Acting Chair ..................................................................647
183DD Deputy member .............................................................648
183E Procedure of Committees ..............................................649
183F Evidence........................................................................649
183G Proceedings in private ...................................................649
183H Determination of questions before a Committee ...........649
183J Customs broker affected by investigations to be
given notice ...................................................................649
183K Summoning of witnesses ...............................................650
183L Service of notices and summonses ................................650
183N Committee may examine upon oath or affirmation .......651
183P Offences by witness.......................................................651
183Q Statements by witness ...................................................652
183R Witness fees ..................................................................652
183S Representation by counsel etc. ......................................652
183T Protection of members...................................................653
183U Protection of barristers, witnesses etc............................653
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Introductory Part I
Section 1
An Act relating to the Customs
Part I—Introductory
1 Short title
This Act may be cited as the Customs Act 1901.
2 Commencement
This Act shall commence on a day to be fixed by Proclamation.
4 Definitions
(1) In this Act except where otherwise clearly intended:
Adjacent area means an adjacent area in respect of a State, of the
Northern Territory or of the Territory of the Ashmore and Cartier
Islands, as determined in accordance with section 5 of the Sea
Installations Act.
Aircraft includes aeroplanes, seaplanes, airships, balloons or any
other means of aerial locomotion.
aircraft identification powers has the same meaning as in the
Maritime Powers Act 2013.
Airport means an airport appointed under section 15.
Airport owner includes the occupier of an airport.
Airport shop goods means:
(a) goods declared by the regulations to be airport shop goods
for the purposes of section 96B; or
(b) goods included in a class of goods declared by the
regulations to be a class of airport shop goods for the
purposes of that section.
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Part I Introductory
Section 4
Answer questions means that the person on whom the obligation of
answering questions is cast shall to the best of his or her
knowledge, information, and belief truly answer all questions on
the subject mentioned that an officer of Customs shall ask.
approved form means a form approved under section 4A.
approved statement means a statement approved under section 4A.
arrival means:
(a) in relation to a ship—the securing of the ship in a port, or
(b) in relation to an aircraft—the aircraft coming to a stop after
landing.
assessed GST has the meaning given by the GST Act.
assessed luxury car tax has the meaning given by the Luxury Car
Tax Act.
assessed wine tax has the meaning given by the Wine Tax Act.
Australia does not include the external Territories.
Australian aircraft means an aircraft that:
(a) is an Australian aircraft as defined in the Civil Aviation Act
1988; or
(b) is not registered under the law of a foreign country and is
either wholly owned by, or solely operated by:
(i) one or more residents of Australia; or
(ii) one or more Australian nationals; or
(iii) one or more residents of Australia and one or more
Australian nationals.
For the purposes of this definition, Australian national and
resident of Australia have the same meanings as in the Shipping
Registration Act 1981.
Australian Border Force Commissioner has the same meaning as
in the Australian Border Force Act 2015.
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Introductory Part I
Section 4
Australian resources installation means a resources installation
that is deemed to be part of Australia because of the operation of
section 5C.
Australian seabed means so much of the seabed adjacent to
Australia (other than the seabed within the Joint Petroleum
Development Area) as is:
(a) within the area comprising:
(i) the areas described in Schedule 1 to the Offshore
Petroleum and Greenhouse Gas Storage Act 2006; and
(ii) the Coral Sea area; and
(b) part of:
(i) the seabed beneath the coastal area; or
(ii) the continental shelf of Australia.
Australian sea installation means a sea installation that is deemed
to be part of Australia because of the operation of section 5C.
Australian ship means a ship that:
(a) is an Australian ship as defined in the Shipping Registration
Act 1981; or
(b) is not registered under the law of a foreign country and is
either wholly owned by, or solely operated by:
(i) one or more residents of Australia; or
(ii) one or more Australian nationals; or
(iii) one or more residents of Australia and one or more
Australian nationals.
For the purposes of this definition, Australian national and
resident of Australia have the same meanings as in the Shipping
Registration Act 1981.
Australian waters means:
(a) in relation to a resources installation—waters above the
Australian seabed; and
(b) in relation to a sea installation—waters comprising all of the
adjacent areas and the coastal area.
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Part I Introductory
Section 4
authorised officer, in relation to a provision of this Act, means an
officer of Customs authorised under subsection (1AA) to exercise
the powers or perform the functions of an authorised officer under
that provision.
Note: See also subsection (1A).
authorising officer has the same meaning as in the Maritime
Powers Act 2013.
Authority to deal means:
(a) in relation to goods the subject of an export declaration—an
authority of the kind mentioned in paragraph 114C(1)(a); or
(b) in relation to goods the subject of an import declaration—an
authority of the kind referred to in subsection 71C(4); or
(d) in relation to goods the subject of a warehouse declaration—
an authority of the kind referred to in subsection 71DJ(4); or
(e) in relation to goods that are Subdivision AA goods within the
meaning of section 71AAAA or that are specified low value
goods within the meaning of section 71AAAD—an authority
under section 71.
Beer means any liquor on which, under the name of beer, any duty
of Customs imposed by the Parliament is payable.
Blending means a mixing together of 2 or more substances in order
to obtain a commercial product.
border controlled drug has the same meaning as in Part 9.1 of the
Criminal Code.
border controlled plant has the same meaning as in Part 9.1 of the
Criminal Code.
border controlled precursor has the same meaning as in Part 9.1 of
the Criminal Code.
Brought into physical contact has the same meaning as in the Sea
Installations Act.
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by authority means by the authority of the officer of Customs
doing duty in the matter in relation to which the expression is used.
cargo report means a report under section 64AB that is made in
respect of the cargo to be unloaded from, or kept on board, a ship
at a port or an aircraft at an airport.
cargo reporter, in relation to a ship or aircraft and in relation to a
particular voyage or flight, means:
(a) the operator or charterer of the ship or aircraft; or
(b) a slot charterer in respect of the ship; or
(c) a freight forwarder in respect of the ship or aircraft;
for the voyage or flight.
Carriage includes vehicles and conveyances of all kinds.
Carry, for the purposes of Division 1B of Part XII, has the
meaning given by subsection (19).
child: without limiting who is a child of a person for the purposes
of this Act, each of the following is the child of a person:
(a) an adopted child or exnuptial child of the person;
(b) someone who is a child of the person within the meaning of
the Family Law Act 1975.
Charter of the United Nations means the Charter of the United
Nations, done at San Francisco on 26 June 1945 [1945] ATS 1.
Note: The text of the Charter of the United Nations is set out in Australian
Treaty Series 1945 No. 1. In 2007, the text of a Convention in the
Australian Treaty Series was accessible through the Australian
Treaties Library on the AustLII website (www.austlii.edu.au).
Coastal area means the area comprising the waters of:
(a) the territorial sea of Australia; and
(b) the sea on the landward side of the territorial sea of Australia
and not within the limits of a State or an internal Territory.
commercial document, in relation to goods, means a document or
other record prepared in the ordinary course of business for the
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purposes of a commercial transaction involving the goods or the
carriage of the goods, but does not include a record of any
electronic transmission to or from the Department or a Collector:
(a) in respect of an import declaration, or warehouse declaration,
relating to the goods or the withdrawal of such an import
declaration or warehouse declaration; or
(b) in respect of an export entry, submanifest, or outward
manifest, relating to the goods or in respect of the withdrawal
of such an entry, submanifest or manifest.
Commissioner of Police means the Commissioner of Police
referred to in section 6 of the Australian Federal Police Act 1979,
and includes an acting Commissioner of Police.
Commonwealth aircraft means an aircraft that is in the service of
the Commonwealth and displaying the prescribed ensign or
prescribed insignia.
Commonwealth authority means an authority or body established
for a purpose of the Commonwealth by or under a law of the
Commonwealth (including an Ordinance of the Australian Capital
Territory).
Commonwealth ship means a ship that is in the service of the
Commonwealth and flying the prescribed ensign.
Comptroller-General of Customs means the person who is the
Comptroller-General of Customs in accordance with
subsection 11(3) or 14(2) of the Australian Border Force Act 2015.
Container means a container within the meaning of the Customs
Convention on Containers, 1972 signed in Geneva on 2 December
1972, as affected by any amendment of the Convention that has
come into force.
Coral Sea area has the same meaning as in section 7 of the
Offshore Petroleum and Greenhouse Gas Storage Act 2006.
Country includes territory or other place, but does not include an
Australian resources installation or an Australian sea installation.
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Customs Acts means this Act and any instruments (including rules,
regulations or by-laws) made under this Act and any other Act, and
any instruments (including rules, regulations or by-laws) made
under any other Act, relating to customs in force within the
Commonwealth or any part of the Commonwealth.
customs broker means a customs broker within the meaning of
Part XI.
Customs-related law has the meaning given by section 4B.
Customs Tariff means an Act imposing duties of customs, and
includes such an Act that has not come into operation.
data includes:
(a) information in any form; or
(b) any program (or part of a program).
Days does not include Sundays or holidays.
Defence Minister means the Minister administering section 1 of
the Defence Act 1903.
depot operator means a person who holds a depot licence as
defined by subsection 77F(1).
Deputy Commissioner of Police means a Deputy Commissioner of
Police referred to in section 6 of the Australian Federal Police Act
1979, and includes:
(a) an acting Deputy Commissioner of Police; and
(b) a member of the Australian Federal Police authorized in
writing by the Commissioner of Police to act on behalf of the
Australian Federal Police for the purposes of this Act.
designated place means:
(a) a port, airport or wharf that is appointed, and the limits of
which are fixed, under section 15; or
(aa) a place to which a ship or aircraft has been brought because
of stress of weather or other reasonable cause as mentioned
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in subsection 58(1), while that ship or aircraft remains at that
place; or
(b) a place that is the subject of a permission under
subsection 58(2) while the ship or aircraft to which the
permission relates remains at that place; or
(c) a boarding station that is appointed under section 15; or
(d) a place from which a ship or aircraft that is the subject of a
permission under section 175 is required to depart, between
the grant of that permission and the departure of the ship or
aircraft; or
(e) a place to which a ship or aircraft that is the subject of a
permission under section 175 is required to return, while that
ship or aircraft remains at that place; or
(f) a section 234AA place that is not a place, or a part of a place,
referred to in paragraph (a), (aa), (b), (c), (d) or (e).
Detention officer means:
(a) for the purposes of Subdivision A of Division 1B of
Part XII—an officer of Customs who is a detention officer
because of a declaration under subsection 219ZA(1); or
(b) for the purposes of Subdivision B of that Division—an
officer of Customs who is a detention officer because of a
declaration under subsection 219ZA(2); or
(c) for the purposes of Subdivision C of that Division—an
officer of Customs who is a detention officer because of a
declaration under subsection 219ZA(3).
Detention place means:
(a) for the purposes of Subdivision B of Division 1B of
Part XII—a place that is a detention place because of
subsection 219ZB(1); and
(b) for the purposes of Subdivision C of that Division—a place
that is a detention place because of subsection 219ZB(2).
Division 1B Judge means:
(a) a Judge of the Federal Court of Australia, of the Supreme
Court of the Australian Capital Territory, or of the Family
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Court of Australia, in relation to whom a consent under
subsection 219RA(1) and a nomination under
subsection 219RA(2) are in force; or
(b) a Judge of the Supreme Court of a State to whom an
appropriate arrangement under subsection 11(1) applies; or
(c) a Judge of the Supreme Court of the Northern Territory who
is not a Judge referred to in paragraph (a) and to whom an
appropriate arrangement under subsection 11(2) applies.
Division 1B Magistrate means:
(a) a Magistrate of the Australian Capital Territory; or
(b) a Magistrate of a State to whom an appropriate arrangement
under subsection 11(1) applies; or
(c) a Judge of the Local Court of the Northern Territory to whom
an appropriate arrangement under subsection 11(2) applies.
documents include:
(a) any paper or other material on which there is writing; and
(b) any paper or other material on which there are marks, figures,
symbols or perforations having a meaning for persons
qualified to interpret them; and
(c) any paper or other material on which a photographic image
or any other image is recorded; and
(d) any article or material from which sounds, images or writing
is capable of being produced with or without the aid of a
computer or of some other device.
Drawback includes bounty or allowance.
Dutiable goods includes all goods in respect of which any duty of
Customs is payable.
Duty means duty of Customs.
electronic, in relation to a communication, means the transmission
of the communication by computer.
Environment related activity has the same meaning as in the Sea
Installations Act.
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excisable goods has the same meaning as in the Excise Act 1901.
excise-equivalent goods means goods prescribed by the regulations
for the purposes of this definition.
export declaration means an export declaration communicated to
the Department by document or electronically as mentioned in
section 114.
export entry means an entry of goods for export made as
mentioned in section 113AA.
Export entry advice means a communication, in respect of an
export entry, that is made in the manner, and has the form,
specified in regulations made for the purpose of
subsection 114C(1).
export entry advice means an export entry advice given under
subsection 114C(1).
External place means:
(a) a Territory other than an internal Territory; or
(b) a foreign country.
External search, in relation to a person, means a search of the
body of, and of anything worn by, the person:
(a) to determine whether the person is carrying any prohibited
goods; and
(b) to recover any such goods;
but does not include an internal examination of the person’s body.
Finance Minister means the Minister administering the Public
Governance, Performance and Accountability Act 2013.
foreign aircraft means an aircraft that is not an Australian aircraft.
foreign ship means a ship that is not an Australian ship.
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frisk search means:
(a) a search of a person conducted by quickly running the hands
over the person’s outer garments; and
(b) an examination of anything worn or carried by the person
that is conveniently and voluntarily removed by the person.
fuel means goods of a kind that fall within a classification in
subheading 2707, 2709 or 2710 of Schedule 3 to the Customs
Tariff.
gaseous fuel means compressed natural gas, liquefied natural gas
or liquefied petroleum gas.
Gazette notice means a notice signed by the Minister and published
in the Gazette.
goods means movable personal property of any kind and, without
limiting the generality of the expression, includes documents,
vessels and aircraft.
Goods under drawback includes all goods in respect of which any
claim for drawback has been made.
GST has the meaning given by section 195-1 of the GST Act.
GST Act means the A New Tax System (Goods and Services Tax)
Act 1999.
identity card means an identity card issued under section 4C for
the purposes of the provision in which the expression is used.
import declaration means an import declaration communicated to
the Department by document or electronically as mentioned in
section 71A.
import declaration advice means an import declaration advice
given under subsection 71C(1).
import declaration processing charge means import declaration
processing charge payable as set out in section 71B.
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import duty means duty imposed on goods imported into Australia.
import entry means an entry of goods for home consumption made
as mentioned in subsection 68(3A) or an entry of goods for
warehousing made as mentioned in subsection 68(3B).
import entry advice means an import declaration advice or a
warehouse declaration advice.
infringement notice has the meaning given by subsection 243X(1).
In need of protection has the meaning given by subsection (20).
Installation means:
(a) a resources installation; or
(b) a sea installation.
internal medical search means an internal search carried out under
section 219Z (internal medical search by medical practitioner).
internal non-medical scan means an internal search carried out
under section 219SA (internal non-medical scan using prescribed
equipment).
internal search of a person:
(a) means an examination (including an internal examination) of
the person’s body to determine whether the person is
internally concealing a substance or thing; and
(b) in the case of an internal medical search—includes the
recovery of any substance or thing suspected on reasonable
grounds to be so concealed.
Joint Petroleum Development Area has the same meaning as in
the Petroleum (Timor Sea Treaty) Act 2003.
Justice means any Justice of the Peace having jurisdiction in the
place.
Lawyer means a person who has been admitted in a State or
Territory to practise as a barrister, as a solicitor or as a barrister and
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solicitor and whose right so to practise is not suspended or has not
been cancelled.
Lighter includes a craft of every description used for the carriage
of goods in a port.
like customable goods means goods that are prescribed by the
regulations for the purposes of this definition.
low value cargo has the same meaning as in section 63A.
luxury car tax has the meaning given by section 27-1 of the
Luxury Car Tax Act.
Luxury Car Tax Act means the A New Tax System (Luxury Car
Tax) Act 1999.
maritime officer has the same meaning as in the Maritime Powers
Act 2013.
Master means:
(a) in relation to a ship (not being an installation)—the person in
charge or command of the ship; and
(b) in relation to an installation—the person in charge of the
installation;
but does not include a pilot or Government officer.
Medical practitioner means any person registered or licensed as a
medical practitioner under a law of a State or Territory that
provides for the registration or licensing of medical practitioners.
Member of the Australian Federal Police includes a special
member of the Australian Federal Police.
monitoring powers has the meaning given by section 214AB.
month means one of the 12 months of the calendar year.
Movement application means an application made under
section 71E for permission to move goods that are, or will be,
subject to customs control.
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Narcotic goods means goods that consist of a narcotic substance.
Narcotic-related goods means:
(a) narcotic goods;
(b) moneys within the meaning of section 229A to which that
section applies or is believed by the person in possession of
the moneys to apply;
(c) goods within the meaning of section 229A to which that
section applies or is believed by the person in possession of
the goods to apply; or
(d) ships, aircraft, vehicles or animals that are, or are believed by
the person in possession of them to be, forfeited goods by
reason of having been used in the unlawful importation,
exportation or conveyance of prohibited imports, or
prohibited exports, that are narcotic goods.
narcotic substance means a border controlled drug or a border
controlled plant.
Natural resources means the mineral and other non-living
resources of the seabed and its subsoil.
officer means an officer of Customs.
officer of Customs means:
(a) the Secretary of the Department; or
(b) the Australian Border Force Commissioner (including in his
or her capacity as the Comptroller-General of Customs); or
(c) an APS employee in the Department; or
(d) a person authorised under subsection (1B) to exercise all the
powers and perform all the functions of an officer of
Customs; or
(e) a person who from time to time holds, occupies, or performs
the duties of an office or position (whether or not in or for the
Commonwealth) specified under subsection (1C), even if the
office or position does not come into existence until after it is
so specified; or
(f) in relation to a provision of a Customs Act:
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(i) a person authorised under subsection (1D) to exercise
the powers or perform the functions of an officer of
Customs for the purposes of that provision; or
(ii) a person who from time to time holds, occupies, or
performs the duties of an office or position (whether or
not in or for the Commonwealth) specified under
subsection (1E) in relation to that provision, even if the
office or position does not come into existence until
after it is so specified.
operator of a ship or aircraft for a particular voyage or flight
means:
(a) the shipping line or airline responsible for the operation of
the ship or aircraft for the voyage or flight; or
(b) if there is no such shipping line or airline, or no such
shipping line or airline that is represented by a person in
Australia—the master of the ship or the pilot of the aircraft.
outturn report means a report under section 64ABAA.
Overseas resources installation means an off-shore installation
that:
(a) is in Australian waters; and
(b) has been brought into Australian waters from a place outside
the outer limits of Australian waters;
but does not include an Australian resources installation.
Overseas sea installation means a sea installation that:
(a) is in an adjacent area or a coastal area; and
(b) has been brought into the adjacent area or coastal area, as the
case may be, from a place outside the outer limits of
Australian waters;
but does not include an Australian sea installation.
Owner in respect of goods includes any person (other than an
officer of Customs) being or holding himself or herself out to be
the owner, importer, exporter, consignee, agent, or person
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possessed of, or beneficially interested in, or having any control of,
or power of disposition over the goods.
owner, in respect of a ship or aircraft, includes a charterer of the
ship or aircraft or a slot charterer or freight forwarder responsible
for the transportation of goods on the ship or aircraft.
Package includes every means by which goods for carriage may be
cased covered enclosed contained or packed.
Pallet means a pallet within the meaning of the European
Convention on Customs Treatment of Pallets used in International
Transport signed in Geneva on 9 December 1960, as affected by
any amendment of the Convention that has come into force.
parent: without limiting who is a parent of a person for the
purposes of this Act, someone is the parent of a person if the
person is his or her child because of the definition of child in this
subsection.
Pilot means the person in charge or command of any aircraft.
Place includes ship or aircraft.
place outside Australia includes:
(a) the waters in the Joint Petroleum Development Area; or
(b) a resources installation in the Joint Petroleum Development
Area;
but does not include:
(c) any other area of waters outside Australia; or
(d) any other installation outside Australia; or
(e) a ship outside Australia; or
(f) a reef or an uninhabited island outside Australia.
pleasure craft means a ship that from the time of its arrival at its
first port of arrival in Australia from a place outside Australia until
the time of its departure from its last port of departure in Australia
is:
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(a) used or intended to be used wholly for recreational activities,
sporting activities or both; and
(b) not used or intended to be used for any commercial activity;
and
(c) not offered or intended to be offered for sale or disposal.
Port means a port appointed under section 15.
port authority means a body administering the business carried on
at a port or ports in a State or Territory.
Produce documents means that the person on whom the obligation
to produce documents is cast shall to the best of his or her power
produce to the Collector all documents relating to the subject
matter mentioned.
Prohibited goods means:
(a) goods whose importation or exportation is prohibited by this
Act or any other law of the Commonwealth; or
(b) goods whose importation or exportation is subject to
restrictions or conditions under this Act or any other law of
the Commonwealth; or
(ba) restricted goods that have been brought into Australia other
than in accordance with a permission under
subsection 233BABAE(2); or
(c) goods subject to customs control.
Protected object means an object in respect of which a notice
under section 203T is in force.
Records offence means:
(a) an offence against subsection 240(1) or (4) of this Act;
(b) an offence against:
(i) section 6 of the Crimes Act 1914; or
(iii) section 237 of this Act;
being an offence that relates to an offence of the kind referred
to in paragraph (a) of this definition; or
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(ba) an ancillary offence (within the meaning of the Criminal
Code) that relates to an offence of the kind referred to in
paragraph (a) of this definition; or
(c) an offence against section 134.1, 134.2 or 135.1 of the
Criminal Code, being an offence that relates to a tax liability.
Resources installation means:
(a) a resources industry fixed structure within the meaning of
subsection (5); or
(b) a resources industry mobile unit within the meaning of
subsection (6).
resources installation in the Joint Petroleum Development Area
means a resources installation that is attached to the seabed in the
Joint Petroleum Development Area.
restricted goods has the meaning given by section 233BABAE.
rules, in relation to Part XA, has the meaning given by section 179.
Sea installation has the same meaning as in the Sea Installations
Act.
Sea Installations Act means the Sea Installations Act 1987.
section 234AA place means a place that is identified under
section 234AA as a place of a kind referred to in that section.
self-assessed clearance declaration means a declaration given to
the Department under section 71 in the circumstances mentioned in
section 71AAAF.
self-assessed clearance declaration advice means a self-assessed
clearance declaration advice given under section 71AAAG.
Ship means any vessel used in navigation, other than air
navigation, and includes:
(a) an off-shore industry mobile unit; and
(b) a barge, lighter or any other floating vessel.
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small business entity has the meaning given by section 328-110
(other than subsection 328-110(4)) of the Income Tax Assessment
Act 1997.
Smuggling means any importation, introduction or exportation or
attempted importation, introduction or exportation of goods with
intent to defraud the revenue.
special reporter has the same meaning as in section 63A.
suspicious substance means a narcotic substance that would, or
would be likely to, assist in the proof of the commission by any
person of an offence against Division 307 of the Criminal Code
that is punishable by imprisonment for a period of 7 years or more.
taxable dealing has the meaning given by the Wine Tax Act.
taxable importation has the meaning given by the GST Act.
taxable importation of a luxury car has the meaning given by the
Luxury Car Tax Act.
taxation officer means a person employed or engaged under the
Public Service Act 1999 who is:
(a) exercising powers; or
(b) performing functions;
under, pursuant to or in relation to a taxation law (as defined in
section 2 of the Taxation Administration Act 1953).
territorial sea, in relation to Australia, means the territorial sea
area whose outer limits are from time to time specified in a
Proclamation made by the Governor-General for the purposes of
section 7 of the Seas and Submerged Lands Act 1973.
The United Kingdom includes the Channel Islands and the Isle of
Man.
This Act includes all regulations made thereunder.
transport security identification card means:
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(a) an aviation security identification card issued under the
Aviation Transport Security Regulations 2005; and
(b) a maritime security identification card issued under the
Maritime Transport and Offshore Facilities Security
Regulations 2003.
trusted trader agreement means an agreement entered into under
section 176A between the Comptroller-General of Customs and an
entity, and includes such an agreement as varied and in force from
time to time.
UNCLOS means the United Nations Convention on the Law of the
Sea.
Note: The text of the Convention is set out in Australian Treaty Series 1994
No. 31.
unmanufactured raw products means natural or primary products
that have not been subjected to an industrial process, other than an
ordinary process of primary production, and, without limiting the
generality of the foregoing, includes:
(a) animals;
(b) bones, hides, skins and other parts of animals obtained by
killing, including such hides and skins that have been
sun-dried;
(c) greasy wool;
(d) plants and parts of plants, including raw cotton, bark, fruit,
nuts, grain, seeds in their natural state and unwrought logs;
(e) minerals in their natural state and ores; and
(f) crude petroleum.
Note: This term has a different meaning for the purposes of Division 1B of
Part VIII: see section 153UA.
unmarked plastic explosive has the same meaning as in
Subdivision B of Division 72 of the Criminal Code.
UN-sanctioned goods means goods that are prescribed as
UN-sanctioned goods under subsection 233BABAA(1).
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Visual examination application means an application made under
section 71D or 71DK for permission to examine goods.
Warehouse means a place that a person or partnership is licensed
under section 79 to use for warehousing goods.
warehouse declaration means a warehouse declaration
communicated to the Department by document or electronically
under section 71DH.
warehouse declaration advice means a warehouse declaration
advice given under section 71DJ.
warehouse declaration processing charge means a warehouse
declaration processing charge payable as set out in section 71DI.
Warehoused goods means:
(a) goods received into a warehouse in pursuance of an entry for
warehousing or permission granted under section 71E; or
(b) goods blended or packaged in a warehouse in compliance
with this Act.
warehoused goods declaration fee means a fee payable under
section 71BA for the processing of an import declaration in respect
of warehoused goods.
Wharf means a wharf appointed under section 15.
Wharf owner includes any owner or occupier of any wharf.
wine tax has the meaning given by section 33-1 of the Wine Tax
Act.
Wine Tax Act means the A New Tax System (Wine Equalisation
Tax) Act 1999.
(1AA) The Comptroller-General of Customs may, by writing, authorise an
officer of Customs to exercise the powers or perform the functions
of an authorised officer under a specified provision of this Act.
(1A) If:
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(a) the Comptroller-General of Customs gives an authorisation
under subsection (1AA); and
(b) the authorisation is for officers of Customs from time to time
holding, occupying or performing the duties of specified
offices or positions to exercise the powers or perform the
functions of an authorised officer under specified provisions
of this Act;
then the authorisation extends to such an office or position that
comes into existence after the authorisation is given.
(1B) For the purposes of paragraph (d) of the definition of officer of
Customs in subsection (1), the Comptroller-General of Customs
may, by writing, authorise a person to exercise all the powers and
perform all the functions of an officer of Customs.
(1C) For the purposes of paragraph (e) of the definition of officer of
Customs in subsection (1), the Comptroller-General of Customs
may, by writing, specify an office or position (whether or not in or
for the Commonwealth).
(1D) For the purposes of subparagraph (f)(i) of the definition of officer
of Customs in subsection (1), the Comptroller-General of Customs
may, by writing, authorise a person to exercise the powers or
perform the functions of an officer of Customs for the purposes of
a specified provision of a Customs Act.
(1E) For the purposes of subparagraph (f)(ii) of the definition of officer
of Customs in subsection (1), the Comptroller-General of Customs
may, by writing, specify an office or position (whether or not in or
for the Commonwealth) in relation to a specified provision of a
Customs Act.
(2) A reference in this Act to an officer of police or a police officer
shall be read as a reference to a member of the Australian Federal
Police or of the Police Force of a State or Territory.
(3) A reference in this Act or in any other Act to a Customs Tariff or
Customs Tariff alteration proposed in the Parliament shall be read
as a reference to a Customs Tariff or Customs Tariff alteration
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proposed by a motion moved in the House of Representatives, and
a Customs Tariff or Customs Tariff alteration proposed by a
motion so moved shall be deemed to have been proposed in the
Parliament at the time at which the motion was moved.
(3A) A reference in this Act or any other law of the Commonwealth to
the tariff classification under which goods are classified is a
reference to the heading in Schedule 3 to the Customs Tariff Act
1995 or such a heading’s subheading:
(a) in whose third column a rate of duty or the quota sign within
the meaning of that Act is set out; and
(b) under which the goods are classified for the purposes of that
Act.
(3B) For the purposes of this Act and any other law of the
Commonwealth:
(a) a heading in Schedule 3 to the Customs Tariff Act 1995 may
be referred to by the word “heading” followed by the digits
with which the heading begins;
(b) a subheading of a heading in that Schedule may be referred to
by the word “subheading” followed by the digits with which
the subheading begins;
(c) an item in Schedule 4 to that Act may be referred to by the
word “item” followed by the number, or the number and
letter, with which the item begins;
(3C) Unless the contrary intention appears, if the word “Free” is set out
in section 16 or 18 of the Customs Tariff Act 1995, in the third
column of Schedule 3 or 4 to that Act or in the third column of the
table in Schedule 5 or 6 to that Act, that word is taken to be a rate
of duty for the purposes of this Act or any other law of the
Commonwealth.
(3D) Unless the contrary intention appears, any words or words and
figures, set out in the third column of Schedule 3 or 4 to the
Customs Tariff Act 1995 or in the third column of the table in
Schedule 5 or 6 to that Act, that enable the duty to be worked out
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in respect of goods, are taken to be a rate of duty for the purposes
of this Act or any other law of the Commonwealth.
(4A) To avoid doubt, if narcotic goods are:
(a) imported into Australia in breach of a prohibition under
section 50; or
(b) exported from Australia in breach of a prohibition under
section 112;
the goods are imported or exported, as the case may be, in
contravention of this Act.
Note: Most offences dealing with the importation and exportation of
narcotic goods are located in Part 9.1 of the Criminal Code.
(5) A reference in this Act to a resources industry fixed structure shall
be read as a reference to a structure (including a pipeline) that:
(a) is not able to move or be moved as an entity from one place
to another; and
(b) is used or is to be used off-shore in, or in any operations or
activities associated with, or incidental to, exploring or
exploiting natural resources.
(6) A reference in this Act to a resources industry mobile unit shall be
read as a reference to:
(a) a vessel that is used or is to be used wholly or principally in:
(i) exploring or exploiting natural resources by drilling the
seabed or its subsoil with equipment on or forming part
of the vessel or by obtaining substantial quantities of
material from the seabed or its subsoil with equipment
of that kind; or
(ii) operations or activities associated with, or incidental to,
activities of the kind referred to in subparagraph (i); or
(b) a structure (not being a vessel) that:
(i) is able to float or be floated;
(ii) is able to move or be moved as an entity from one place
to another; and
(iii) is used or is to be used off-shore wholly or principally
in:
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(A) exploring or exploiting natural resources by
drilling the seabed or its subsoil with equipment
on or forming part of the structure or by
obtaining substantial quantities of material from
the seabed or its subsoil with equipment of that
kind; or
(B) operations or activities associated with, or
incidental to, activities of the kind referred to in
sub-subparagraph (A).
(7) A vessel of a kind referred to in paragraph (6)(a) or a structure of a
kind referred to in paragraph (6)(b) shall not be taken not to be a
resources industry mobile unit by reason only that the vessel or
structure is also used or to be used in, or in any operations or
activities associated with, or incidental to, exploring or exploiting
resources other than natural resources.
(8) The reference in subparagraph (6)(a)(ii) to a vessel that is used or
is to be used wholly or principally in operations or activities
associated with, or incidental to, activities of the kind referred to in
subparagraph (6)(a)(i) shall be read as not including a reference to
a vessel that is used or is to be used wholly or principally in:
(a) transporting persons or goods to or from a resources
installation; or
(b) manoeuvring a resources installation, or in operations
relating to the attachment of a resources installation to the
Australian seabed.
(9) A resources installation shall be taken to be attached to the
Australian seabed if:
(a) the installation:
(i) is in physical contact with, or is brought into physical
contact with, a part of the Australian seabed; and
(ii) is used or is to be used, at that part of the Australian
seabed, wholly or principally in or in any operations or
activities associated with, or incidental to, exploring or
exploiting natural resources; or
(b) the installation:
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(i) is in physical contact with, or is brought into physical
contact with, another resources installation that is taken
to be attached to the Australian seabed by virtue of the
operation of paragraph (a); and
(ii) is used or is to be used, at the place where it is brought
into physical contact with the other installation, wholly
or principally in or in any operations or activities
associated with, or incidental to, exploring or exploiting
natural resources.
(9A) If it is necessary to determine whether a resources installation is
attached to the seabed in the Joint Petroleum Development Area,
subsection (9) has effect as if a reference to the Australian seabed
were a reference to the seabed in the Joint Petroleum Development
Area.
(10) For the purposes of this Act, the space above or below a coastal
area shall be deemed to be in that area.
(11) Subject to subsection (13), for the purposes of this Act, a sea
installation shall be taken to be installed in an adjacent area if:
(a) the installation is in, or is brought into, physical contact with
a part of the seabed in the adjacent area; or
(b) the installation is in, or is brought into, physical contact with
another sea installation that is to be taken to be installed in
the adjacent area because of paragraph (a).
(12) For the purposes of this Act, a sea installation shall be taken to be
installed in an adjacent area at a particular time if the whole or part
of the installation:
(a) is in that adjacent area at that time; and
(b) has been in a particular locality:
(i) that is circular and has a radius of 20 nautical miles; and
(ii) the whole or part of which is in that adjacent area;
for:
(iii) a continuous period, of at least 30 days, that
immediately precedes that time; or
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(iv) one or more periods, during the 60 days that
immediately precede that time, that in sum amount to at
least 40 days.
(13) Where a sea installation, being a ship or an aircraft:
(a) is brought into physical contact with a part of the seabed in
an adjacent area; or
(b) is in, or is brought into, physical contact with another sea
installation that is to be taken to be installed in an adjacent
area;
for less than:
(c) in the case of a ship, or an aircraft, registered under the law
of a foreign country—30 days; or
(d) in any other case—5 days;
it shall not be taken to be installed in that adjacent area under
subsection (11).
(14) A sea installation shall not be taken to be installed in an adjacent
area for the purposes of this Act unless it is to be taken to be so
installed under this section.
(15) Subject to subsection (17), for the purposes of this Act, a sea
installation shall be taken to be installed in a coastal area if:
(a) the installation is in, or is brought into, physical contact with
a part of the seabed in the coastal area; or
(b) the installation is in, or is brought into, physical contact with
another sea installation that is to be taken to be installed in
the coastal area because of paragraph (a).
(16) For the purposes of this Act, a sea installation (other than an
installation installed in an adjacent area) shall be taken to be
installed in a coastal area at a particular time if the whole or part of
the installation:
(a) is in that coastal area at that time; and
(b) has been in a particular locality:
(i) that is circular and has a radius of 20 nautical miles; and
(ii) the whole or part of which is in that coastal area;
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for:
(iii) a continuous period, of at least 30 days, that
immediately precedes that time; or
(iv) one or more periods, during the 60 days that
immediately precede that time, that in sum amount to at
least 40 days.
(17) Where a sea installation, being a ship or an aircraft:
(a) is brought into physical contact with a part of the seabed in a
coastal area; or
(b) is in, or is brought into, physical contact with another sea
installation that is to be taken to be installed in a coastal area;
for less than:
(c) in the case of a ship, or an aircraft, registered under the law
of a foreign country—30 days; or
(d) in any other case—5 days;
it shall not be taken to be installed in that adjacent area under
subsection (15).
(18) A sea installation shall not be taken to be installed in a coastal area
for the purposes of this Act unless it is to be taken to be so installed
under this section.
(19) For the purposes of Part XII, a person will be taken to carry a
thing, including a thing constituting or containing special forfeited
goods or prohibited goods, on his or her body only if the thing
constitutes, or is in or under, clothing worn by the person.
(19A) In subsection (19), the reference to clothing worn by a person
includes a reference to any personal accessory or device that is
worn by, or attached to, the person.
(19B) Without limiting Part XII, a person is taken to be unlawfully
carrying prohibited goods on his or her body if the person is
carrying, on his or her body, restricted goods that have been
brought into Australia other than in accordance with a permission
under subsection 233BABAE(2).
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(20) For the purposes of Division 1B of Part XII, a person is in need of
protection if, and only if, the person is:
(a) under 18 years of age; or
(b) in a mental or physical condition (whether temporary or
permanent) that makes the person incapable of managing his
or her affairs.
4AAA Members of family
For the purposes of this Act, the members of a person’s family are
taken to include the following (without limitation):
(a) a de facto partner of the person (within the meaning of the
Acts Interpretation Act 1901);
(b) someone who is the child of the person, or of whom the
person is the child, because of the definition of child in
section 4;
(c) anyone else who would be a member of the person’s family
if someone mentioned in paragraph (a) or (b) is taken to be a
member of the person’s family.
4AA Act not to apply so as to exceed Commonwealth power
(1) Unless the contrary intention appears, if a provision of this Act:
(a) would, apart from this section, have an invalid application;
but
(b) also has at least one valid application;
it is the Parliament’s intention that the provision is not to have the
invalid application, but is to have every valid application.
(2) Despite subsection (1), the provision is not to have a particular
valid application if:
(a) apart from this section, it is clear, taking into account the
provision’s context and the purpose or object underlying the
Act, that the provision was intended to have that valid
application only if every invalid application, or a particular
invalid application, of the provision had also been within the
Commonwealth’s legislative power; or
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(b) the provision’s operation in relation to that valid application
would be different in a substantial respect from what would
have been its operation in relation to that valid application if
every invalid application of the provision had been within the
Commonwealth’s legislative power.
(3) Subsection (2) does not limit the cases where a contrary intention
may be taken to appear for the purposes of subsection (1).
(4) This section applies to a provision of this Act, whether enacted
before, at or after the commencement of this section.
(5) In this section:
application means an application in relation to:
(a) one or more particular persons, things, matters, places,
circumstances or cases; or
(b) one or more classes (however defined or determined) of
persons, things, matters, places, circumstances or cases.
invalid application, in relation to a provision, means an application
because of which the provision exceeds the Commonwealth’s
legislative power.
valid application, in relation to a provision, means an application
that, if it were the provision’s only application, would be within the
Commonwealth’s legislative power.
4AB Compensation for acquisition of property
(1) If:
(a) this Act would result in an acquisition of property; and
(b) any provision of this Act would not be valid, apart from this
section, because a particular person has not been
compensated;
the Commonwealth must pay that person:
(c) a reasonable amount of compensation agreed on between the
person and the Commonwealth; or
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(d) failing agreement—a reasonable amount of compensation
determined by a court of competent jurisdiction.
(2) Any damages or compensation recovered, or other remedy given,
in a proceeding begun otherwise than under this section must be
taken into account in assessing compensation payable in a
proceeding begun under this section and arising out of the same
event or transaction.
(3) In this section:
acquisition of property has the same meaning as in
paragraph 51(xxxi) of the Constitution.
(4) The Consolidated Revenue Fund is appropriated for the purposes
of making payments under this section.
4A Approved forms and approved statements
(1) In this Act, a reference to an approved form is a reference to a form
that is approved, by instrument in writing, by the
Comptroller-General of Customs.
(1A) In this Act, a reference to an approved statement is a reference to a
statement that is approved, by instrument in writing, by the
Comptroller-General of Customs.
4B What is a Customs-related law
In this Act:
Customs-related law means:
(a) this Act; or
(b) the Excise Act 1901 and regulations made under that Act; or
(baa) section 72.13 of the Criminal Code; or
(ba) Division 307 of the Criminal Code; or
(c) any other Act, or any regulations made under any other Act,
in so far as the Act or regulations relate to the importation or
exportation of goods, where the importation or exportation is
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subject to compliance with any condition or restriction or is
subject to any tax, duty, levy or charge (however described).
4C Identity cards
(1) The Comptroller-General of Customs must cause an identity card
to be issued to an officer who is an authorised officer for the
purposes of Division 3A of Part VI or is a monitoring officer for
the purposes of Subdivision J of Division 1 of Part XII or is a
verification officer for the purposes of Subdivision JA of
Division 1 of Part XII.
(2) An identity card:
(a) must be in a form approved by the Comptroller-General of
Customs; and
(b) must contain a recent photograph of the authorised officer,
monitoring officer or verification officer.
(3) If a person to whom an identity card has been issued ceases to be
an authorised officer, monitoring officer or verification officer for
the purposes of the provisions of this Act in respect of which the
card was issued, the person must return the card to the
Comptroller-General of Customs as soon as practicable.
Penalty: One penalty unit.
(4) An offence for a contravention of subsection (3) is an offence of
strict liability.
(5) An authorised officer, monitoring officer or verification officer
must carry his or her identity card at all times when exercising
powers in respect of which the card was issued.
5 Penalties at foot of sections or subsections
The penalty, pecuniary or other, set out:
(a) at the foot of a section of this Act; or
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(b) at the foot of a subsection of a section of this Act, but not at
the foot of the section;
indicates that a contravention of the section or of the subsection, as
the case may be, whether by act or omission, is an offence against
this Act, punishable upon conviction by a penalty not exceeding
the penalty so set out.
5AA Application of the Criminal Code
(1) Subject to subsection (2), Chapter 2 of the Criminal Code applies
to an offence against this Act.
(2) For the purposes of a Customs prosecution:
(a) Parts 2.1, 2.2 and 2.3 of the Criminal Code apply; and
(b) Parts 2.4, 2.5 and 2.6 of the Criminal Code do not apply; and
(c) a reference to criminal responsibility in Chapter 2 of the
Criminal Code is taken to be a reference to responsibility.
(3) This section is not to be interpreted as affecting in any way the
nature of any offence under this Act, the nature of any prosecution
or proceeding in relation to any such offence, or the way in which
any such offence is prosecuted, heard or otherwise dealt with.
(4) Without limiting the scope of subsection (3), this section is not to
be interpreted as affecting in any way the standard or burden of
proof for any offence under this Act that is the subject of a
Customs prosecution.
(5) In this section:
Customs prosecution has the meaning given in section 244.
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5A Attachment of overseas resources installations
(1) A person shall not cause an overseas resources installation to be
attached to the Australian seabed.
Penalty: 500 penalty units.
(1A) Subsection (1) does not apply if the person has the permission of
the Comptroller-General of Customs given under subsection (2).
(2) The Comptroller-General of Customs may, by notice in writing
given to a person who has applied for permission to cause an
overseas resources installation to be attached to the Australian
seabed, give the person permission, subject to such conditions (if
any) as are specified in the notice, to cause that installation to be so
attached.
(3) A person who has been given permission under subsection (2) shall
not refuse or fail to comply with any condition (including a
condition imposed or varied under subsection (4)), to which that
permission is subject.
Penalty: 100 penalty units.
(4) Where the Comptroller-General of Customs has, under
subsection (2), given a person permission to cause an overseas
resources installation to be attached to the Australian seabed, the
Comptroller-General of Customs may, at any time before that
installation is so attached, by notice in writing served on the
person:
(a) revoke the permission;
(b) revoke or vary a condition to which the permission is subject;
or
(c) impose new conditions to which the permission is to be
subject.
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(5) Without limiting the generality of subsection (2), conditions to
which a permission given under that subsection may be subject
include:
(a) conditions relating to biosecurity risks (within the meaning of
the Biosecurity Act 2015); and
(b) conditions requiring the master of an installation to bring the
installation to a place specified by the Comptroller-General
of Customs for examination for purposes relating to
biosecurity risks (within the meaning of the Biosecurity Act
2015) before the installation is attached to the Australian
seabed.
5B Installation of overseas sea installations
(1) A person shall not cause an overseas sea installation to be installed
in an adjacent area or a coastal area.
Penalty: 500 penalty units.
(1A) Subsection (1) does not apply if the person has the permission of
the Comptroller-General of Customs given under subsection (2).
(2) The Comptroller-General of Customs may, by notice in writing
given to a person who has applied for permission to cause an
overseas sea installation to be installed in an adjacent area or a
coastal area, give the person permission, subject to such conditions
(if any) as are specified in the notice, to cause that installation to be
so installed.
(3) A person who has been given permission under subsection (2) shall
not refuse or fail to comply with any condition (including a
condition imposed or varied under subsection (4)) to which that
permission is subject.
Penalty: 100 penalty units.
(4) Where the Comptroller-General of Customs has, under
subsection (2), given a person permission to cause an overseas sea
installation to be installed in an adjacent area or a coastal area, the
Comptroller-General of Customs may, at any time before that
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installation is so installed, by notice in writing served on the
person:
(a) revoke the permission;
(b) revoke or vary a condition to which the permission is subject;
or
(c) impose new conditions to which the permission is to be
subject.
(5) Without limiting the generality of subsection (2), conditions to
which a permission given under that subsection in relation to a sea
installation may be subject include:
(a) conditions relating to biosecurity risks (within the meaning of
the Biosecurity Act 2015); and
(b) conditions requiring the owner of the installation, to bring the
installation to a place specified by the Comptroller-General
of Customs for examination for purposes relating to
biosecurity risks (within the meaning of the Biosecurity Act
2015) before the installation is installed in an adjacent area or
a coastal area.
5C Certain installations to be part of Australia
(1) For the purposes of the Customs Acts:
(a) a resources installation that becomes attached to, or that is, at
the commencement of this subsection, attached to, the
Australian seabed; or
(b) a sea installation that becomes installed in, or that is, at the
commencement of this subsection, installed in, an adjacent
area or a coastal area;
shall, subject to subsections (2) and (3), be deemed to be part of
Australia.
(2) A resources installation that is deemed to be part of Australia
because of the operation of this section shall, for the purposes of
the Customs Acts, cease to be part of Australia if:
(a) the installation is detached from the Australian seabed, or
from another resources installation attached to the Australian
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seabed, for the purpose of being taken to a place outside the
outer limits of Australian waters (whether or not the
installation is to be taken to a place in Australia before being
taken outside those outer limits); or
(b) after having been detached from the Australian seabed
otherwise than for the purpose referred to in paragraph (a),
the installation is moved for the purpose of being taken to a
place outside the outer limits of Australian waters (whether
or not the installation is to be taken to a place in Australia
before being taken outside those outer limits).
(3) A sea installation that is deemed to be part of Australia because of
the operation of this section shall, for the purposes of the Customs
Acts, cease to be part of Australia if:
(a) the installation is detached from its location for the purpose
of being taken to a place that is not in an adjacent area or in a
coastal area; or
(b) after having been detached from its location otherwise than
for the purpose referred to in paragraph (a), the installation is
moved for the purpose of being taken to a place that is not in
an adjacent area or in a coastal area.
6 Act does not extend to external Territories
(1) Subject to subsection (2), this Act does not extend to the external
Territories.
(2) Regulations may be made to extend the whole or a part of this Act
(with or without modifications) to the Territory of Ashmore and
Cartier Islands.
7 General administration of Act
The Comptroller-General of Customs has the general
administration of this Act.
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8 Collectors, States and Northern Territory
(1) In this Act, a reference to the Collector, or to a Collector, is a
reference to:
(a) the Comptroller-General of Customs; or
(b) any officer doing duty in the matter in relation to which the
expression is used.
(2) For the purposes of this Act, a State shall be taken to include:
(a) in the case of a State other than the State of Queensland—
that part of Australian waters that is within the area described
in Schedule 1 to the Offshore Petroleum and Greenhouse
Gas Storage Act 2006 that refers to that State; and
(b) in the case of the State of Queensland—that part of
Australian waters that is within:
(i) the area described in that Schedule to that Act that refers
to the State of Queensland; or
(ii) the Coral Sea area.
(3) For the purposes of this Act, the Northern Territory shall be taken
to include that part of Australian waters that is within:
(a) the area described in Schedule 1 to the Offshore Petroleum
and Greenhouse Gas Storage Act 2006 that refers to the
Northern Territory; or
(b) the area described in that Schedule to that Act that refers to
the Territory of Ashmore and Cartier Islands.
8A Attachment of part of a State or Territory to adjoining State or
Territory for administrative purposes
The Governor-General may, by Proclamation, declare that, for the
purposes of the administration of this Act, a part of a State or
Territory specified in the Proclamation is attached to an adjoining
State or Territory so specified, and a part of a State or Territory so
specified shall, for the purposes of this Act, be deemed to be part
of the adjoining State or Territory.
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9 Delegation
(1) The Minister may, by signed instrument, delegate to an officer of
Customs all or any of the functions and powers of the Minister
under the Customs Acts.
(2) A function or power so delegated, when performed or exercised by
the delegate, shall, for the purposes of the Customs Acts, be
deemed to have been performed or exercised by the Minister.
(3) Paragraph 34AB(1)(c) of the Acts Interpretation Act 1901 does not
apply to a delegation under subsection (1).
(4) Subsection (1) does not apply to the Minister’s power under
subsection 77EA(1), 77ED(1), 77EE(1) or 77EF(2).
11 Arrangements with States and the Northern Territory
(1) The Governor-General may make arrangements with the Governor
of a State:
(aa) for the performance by all or any of the persons who from
time to time hold office as Judges of the Supreme Court of
that State of the functions of a Judge under Subdivision C of
Division 1B of Part XII; and
(ab) for the performance by all or any of the persons who from
time to time hold office as Judges of the Supreme Court of
that State of the functions of a judicial officer under
Subdivision DA of Division 1 of Part XII, and under other
provisions in so far as they relate to that Subdivision; and
(b) for the performance by all or any of the persons who from
time to time hold office as Magistrates in that State of the
functions of a Magistrate under Subdivision C of Division 1B
of Part XII; and
(c) for the performance by all or any of the persons who are
medical practitioners employed by that State of the functions
of a medical practitioner under Division 1B of Part XII.
(2) The Governor-General may make arrangements with the
Administrator of the Northern Territory:
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(aa) for the performance by all or any of the persons who from
time to time hold office as Judges of the Supreme Court of
that Territory (and are not also Judges of the Federal Court of
Australia or of the Supreme Court of the Australian Capital
Territory) of the functions of a Judge under Subdivision C of
Division 1B of Part XII; and
(ab) for the performance by all or any of the persons who from
time to time hold office as Judges of the Supreme Court of
that Territory (and are not also Judges of the Federal Court of
Australia or of the Supreme Court of the Australian Capital
Territory) of the functions of a judicial officer under
Subdivision DA of Division 1 of Part XII, and under other
provisions in so far as they relate to that Subdivision; and
(b) for the performance by all or any of the persons who from
time to time hold office as Judges of the Local Court of that
Territory of the functions of a Magistrate under Subdivision
C of Division 1B of Part XII; and
(c) for the performance by all or any of the persons who are
medical practitioners employed by that Territory of the
functions of a medical practitioner under Division 1B of
Part XII.
13 Customs seal
(1) There is to be a seal, called the customs seal, the design of which
must be determined by the Comptroller-General of Customs.
(2) The design so determined shall include:
(a) the Coat of Arms of the Commonwealth, that is to say, the
armorial ensigns and supporters granted to the
Commonwealth by Royal Warrant dated 19 September 1912;
and
(b) the words “Australia—Comptroller-General of Customs”.
(3) The customs seal must be kept at such place, and in the custody of
such person, as the Comptroller-General of Customs directs.
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(4) The customs seal must be used as directed by the
Comptroller-General of Customs.
(7) All courts (whether exercising federal jurisdiction or not) and all
persons acting judicially shall take judicial notice of the impression
of the customs seal on a document or a copy of a document and, in
the absence of proof to the contrary, shall presume that impression
was made by proper authority.
14 Flag
The ships and aircraft employed in the service of the Australian
Border Force (within the meaning of the Australian Border Force
Act 2015) shall be distinguished from other ships and aircraft by
such flag or in such other manner as shall be prescribed.
15 Appointment of ports etc.
(1) The Comptroller-General of Customs may, by notice published in
the Gazette:
(a) appoint ports and fix the limits of those ports; and
(b) appoint airports and fix the limits of those airports.
(1A) In deciding whether to appoint a port under subsection (1), the
Comptroller-General of Customs may take into account:
(a) whether the port or any part of the port is a security regulated
port (within the meaning of the Maritime Transport and
Offshore Facilities Security Act 2003); and
(b) if so—whether the person designated under section 14 of the
Maritime Transport and Offshore Facilities Security Act
2003 as the port operator has a maritime security plan (within
the meaning of that Act).
(2) The Comptroller-General of Customs may, by notice published in
the Gazette:
(a) appoint wharves and fix the limits of those wharves; and
(b) appoint boarding stations for the boarding of ships and
aircraft by officers.
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(3) A notice under subsection (1) or (2) may provide that a port,
airport, wharf or boarding station appointed by the notice is to be a
port, airport, wharf or boarding station for limited purposes
specified in the notice.
19 Accommodation on wharfs and at airports
Every wharf-owner and airport owner shall provide to the
satisfaction of the Collector suitable office accommodation on his
or her wharf or at his or her airport for the exclusive use of the
officer employed at the wharf or airport also such shed
accommodation for the protection of goods as the
Comptroller-General of Customs may in writing declare to be
requisite.
Penalty: 1 penalty unit.
20 Waterfront area control
(1) A person who is in a waterfront area must, at the request of an
officer of Customs, produce appropriate identification for the
officer’s inspection.
(2) If a person refuses or fails to produce appropriate identification to
an officer of Customs on request, the officer may, if he or she has
reason to believe that the person is a member of the crew of an
international ship, request the person to return to the ship forthwith
to obtain that identification.
(3) If a member of the crew of an international ship refuses or fails to
produce appropriate identification to an officer of Customs, the
master of the ship is taken, because of that refusal or failure, to
have committed an offence against this Act.
Penalty: 10 penalty units.
(4) In any proceedings for an offence against subsection (3), it is a
defence if the master of the ship establishes that he or she has taken
all reasonable steps to ensure that crew members:
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(a) have appropriate identification; and
(b) understand their obligation to carry their identification in a
waterfront area and to produce it to officers of Customs when
requested to do so.
(5) If:
(a) a person refuses or fails to produce appropriate identification
to an officer of Customs on request; and
(b) the officer has no reason to believe that the person is a
member of an international ship’s crew;
the officer may:
(c) if the person can otherwise establish his or her identity to the
satisfaction of the officer and explain his or her presence in
the waterfront area—issue the person with a temporary
identification; or
(d) if the person is unable to establish his or her identity or to
explain his or her presence in the waterfront area—request
the person to leave the waterfront area forthwith.
(6) For the purposes of this section, a temporary identification issued
under subsection (5) has effect, until that document expires, as if it
were an appropriate identification.
(7) A person must not refuse or fail to comply with a request under
subsection (2) or paragraph (5)(d).
Penalty: 5 penalty units.
(7A) Subsection (7) does not apply if the person has a reasonable
excuse.
(8) In this section:
appropriate identification means:
(a) if a person is a member of the crew of an international ship:
(i) current passport; or
(ii) a document issued by the shipping company having
control of the ship concerned setting out the full name
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and nationality of the person and the passport number or
other official identification number of the person; or
(iii) a document issued by, or by an instrumentality of, the
Commonwealth, a State or a Territory providing
photographic identification of the person and setting out
the person’s full name, address, and date of birth; and
(b) if the person is not a member of the crew of such a ship—
either:
(i) a document issued by the employer of the person
providing photographic identification of the employee;
or
(ii) a document issued by, or by an instrumentality of, the
Commonwealth, a State or a Territory providing
photographic identification of the person and setting out
the person’s full name, address, and date of birth.
international ship means a ship that is currently engaged in
making international voyages.
waterfront area means an area:
(a) that is:
(i) a port or wharf that is appointed, and the limits of which
are fixed, under section 15; or
(ii) a boarding station that is appointed under section 15;
and
(b) that is signposted so as to give persons present in the area a
clear indication:
(i) that it is an area under customs control; and
(ii) that they must not enter, or remain in, the area unless
they carry appropriate identification; and
(iii) that they may be required to produce appropriate
identification and, if they fail to do so, that they may be
requested to leave the area.
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25 Persons before whom declarations may be made
Declarations under this Act may be made before the Minister, an
officer of Customs or a Justice.
26 Declaration by youths
No person shall knowingly receive a declaration under this Act by
any person under the age of eighteen years.
28 Working days and hours etc.
(1) The regulations may prescribe the days (which may include
Sundays or holidays) on which, and the hours on those days (which
may be different hours on different days) between which, officers
are to be available to perform a specified function in every State or
Territory, in a specified State or Territory or otherwise than in a
specified State or Territory.
(2) If, at the request of a person, a Collector arranges for an officer to
be available to perform a function at a place outside the hours
prescribed for that function, the person must pay to the
Commonwealth an overtime fee.
(3) The overtime fee in relation to the officer is:
(a) $40 per hour or part hour during which the officer performs
that function and engages in any related travel, or such other
rate as is prescribed; and
(b) any prescribed travel expense (at the rate prescribed)
associated with the officer performing that function at that
place.
(4) If, at the request of a person, a Collector arranges for an officer to
be available to perform a function:
(a) at a place that is not a place at which such a function is
normally performed; and
(b) during the hours prescribed for that function;
the person must pay to the Commonwealth a location fee.
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(5) The location fee in relation to the officer is:
(a) $37 per hour or part hour during which the officer performs
that function and engages in any related travel, or such other
rate as is prescribed; and
(b) any prescribed travel expense (at the rate prescribed)
associated with the officer performing that function at that
place.
(6) In this section:
related travel means travel to or from the place at which the
function referred to in paragraph (3)(a) or (5)(a) is performed if
that travel directly relates to the officer performing that function.
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Part III—Customs control examination and
securities generally
30 Customs control of goods
(1) Goods shall be subject to customs control as follows:
(a) as to goods to which section 68 applies that are unshipped or
that are a ship or aircraft not carried on board a ship or
aircraft—from the time of their importation:
(ii) if the goods are not examinable food that has been
entered for home consumption or warehousing and are
not excise-equivalent goods—until either they are
delivered into home consumption in accordance with an
authority to deal or in accordance with a permission
under section 69, 70 or 162A or they are exported to a
place outside Australia, whichever happens first; and
(iii) if the goods are examinable food that has been entered
for home consumption—until a food control certificate
is delivered to the person who has possession of the
food; and
(iv) if the goods are examinable food that has been entered
for warehousing and are not excise-equivalent goods—
until there is delivered to the person who has possession
of the food an imported food inspection advice requiring
its treatment, destruction or exportation or, if no such
advice is delivered, until the goods are entered for home
consumption or the food is exported to a place outside
Australia, whichever happens first; and
(v) if the goods (the dual goods) are examinable food that
has been entered for warehousing and are
excise-equivalent goods—until whichever of the events
mentioned in subsection (1A) happens first; and
(vi) if the goods are excise-equivalent goods and are not
examinable food—until whichever of the events
mentioned in subsection (1B) happens first;
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(aa) as to goods to which section 68 applies that are not goods to
which paragraph (a) of this subsection applies—from the
time of their importation until they are exported to a place
outside Australia;
(ab) as to goods referred to in paragraph 68(1)(e), (f) or (i)—from
the time of their importation:
(i) if they are unshipped—until they are delivered into
home consumption in accordance with an authority
under section 71; or
(ii) if they are not unshipped—until they are exported to a
place outside Australia;
(ac) as to goods referred to in paragraph 68(1)(g) or (h)—from the
time of their importation:
(i) if they are unshipped—until they are delivered into
home consumption; or
(ii) if they are not unshipped—until they are exported to a
place outside Australia;
(ad) as to goods referred to in paragraph 68(1)(d)—from the time
of their importation until they are delivered into home
consumption in accordance with an authority under
section 71 or they are exported to a place outside Australia,
whichever happens first;
(ae) as to goods referred to in paragraph 68(1)(j)—from the time
of their importation until they are exported to a place outside
Australia;
(b) as to all goods in respect of which a claim for drawback has
been made before exportation of the goods to a place outside
Australia—from the time the claim is made until the goods
are exported, the claim is withdrawn or the claim is
disallowed, whichever happens first;
(c) as to all goods subject to any export duty—from the time
when the same are brought to any port or place for
exportation until the payment of the duty;
(d) as to all goods for export (including goods delivered for
export under section 61AA of the Excise Act 1901)—from
the time the goods are made or prepared in, or are brought
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into, any prescribed place for export, until their exportation
to a place outside Australia, or, in the case of goods delivered
for export under section 61AA of the Excise Act 1901, their
exportation to such a place or their return, in accordance with
subsection 114D(2) of this Act, to the Commissioner of
Taxation’s control under section 61 of the Excise Act 1901;
(e) as to goods made or prepared in, or brought into, a prescribed
place for export that are no longer for export—from the time
the goods are made or prepared in, or brought into, the
prescribed place until the goods are moved from the place in
accordance with a permission given under section 119AC.
(1A) The events for the purposes of subparagraph (1)(a)(v) are as
follows:
(a) the dual goods are destroyed in accordance with an imported
food inspection advice delivered to the person who has
possession of the goods;
(b) excisable goods are manufactured and the dual goods are
used in that manufacture;
(c) the dual goods are delivered into home consumption in
accordance with an authority to deal or in accordance with a
permission under section 69, 70 or 162A;
(d) the dual goods are exported to a place outside Australia.
(1B) The events for the purposes of subparagraph (1)(a)(vi) are as
follows:
(a) excisable goods are manufactured and the excise-equivalent
goods are used in that manufacture;
(b) the excise-equivalent goods are delivered into home
consumption in accordance with an authority to deal or in
accordance with a permission under section 69, 70 or 162A;
(c) the excise-equivalent goods are exported to a place outside
Australia.
(2) In this section:
examinable food has the same meaning as in the Imported Food
Control Act 1992.
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imported food inspection advice has the same meaning as in the
Imported Food Control Act 1992.
30A Exemptions under Torres Strait Treaty
(1) In this section:
area in the vicinity of the Protected Zone means an area in respect
of which a notice is in force under subsection (2).
Australian place means a place in Australia that is in the Protected
Zone or in an area in the vicinity of the Protected Zone.
Papua New Guinea place means a place in Papua New Guinea
that is in the Protected Zone or in an area in the vicinity of the
Protected Zone.
Protected Zone means the zone established under Article 10 of the
Torres Strait Treaty, being the area bounded by the line described
in Annex 9 to that treaty.
Protected Zone ship means a ship that is owned or operated by a
traditional inhabitant.
Torres Strait Treaty means the treaty between Australia and the
Independent State of Papua New Guinea that was signed at Sydney
on 18 December 1978.
traditional activities has the same meaning as in the Torres Strait
Treaty.
traditional inhabitants has the same meaning as in the Torres
Strait Fisheries Act 1984.
(2) The Comptroller-General of Customs may, by notice published in
the Gazette, declare an area adjacent to the Protected Zone to be an
area in the vicinity of the Protected Zone for the purposes of this
section.
(3) The Comptroller-General of Customs may, by notice published in
the Gazette, exempt, subject to such conditions (if any) as are
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specified in the notice, from so many of the provisions of the
Customs Acts as are specified in the notice:
(a) any Protected Zone ship that arrives at an Australian place on
a voyage from a Papua New Guinea place or that leaves an
Australian place on a voyage to a Papua New Guinea place,
being a ship:
(i) on board which there is at least one traditional
inhabitant who is undertaking that voyage in connection
with the performance of traditional activities in the
Protected Zone or in an area in the vicinity of the
Protected Zone; and
(ii) no person on board which is a person other than:
(A) a person referred to in subparagraph (i); or
(B) an employee of the Commonwealth, of
Queensland or of Papua New Guinea or of an
authority of the Commonwealth, of Queensland
or of Papua New Guinea who is undertaking
that voyage in connection with the performance
of his or her duties;
(b) the entry into Australia, or the departure from Australia, of
persons on board a ship of the kind referred to in
paragraph (a); or
(c) the importation into Australia, or the exportation from
Australia, of goods on board a ship of the kind referred to in
paragraph (a), being goods that:
(i) are owned by, or are under the control of, a traditional
inhabitant who is on board that ship and have been used,
are being used or are intended to be used by him or her
in connection with the performance of traditional
activities in the Protected Zone or in an area in the
vicinity of the Protected Zone; or
(ii) are the personal belongings of a person referred to in
subparagraph (a)(ii); or
(iii) are stores for the use of the passengers or crew of that
ship or for the service of that ship.
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(4) Where:
(a) the master of a ship (not being a ship to which an exemption
under subsection (3) applies) or the pilot of an aircraft
proposes to take that ship or aircraft, as the case may be, on a
voyage or flight, as the case may be, from an Australian place
to a Papua New Guinea place or from a Papua New Guinea
place to an Australian place; and
(b) that voyage or flight, as the case may be:
(i) will be undertaken by at least one person who is a
traditional inhabitant for purposes connected with the
performance of traditional activities in the Protected
Zone or in an area in the vicinity of the Protected Zone;
and
(ii) will not be undertaken by a person other than:
(A) a person referred to in subparagraph (i);
(B) an employee of the Commonwealth, of
Queensland or of Papua New Guinea or of an
authority of the Commonwealth, of Queensland
or of Papua New Guinea who will be
undertaking that voyage or flight in connection
with the performance of his or her duties; or
(C) the master of the ship or a member of the crew
of the ship or the pilot of the aircraft or a
member of the crew of the aircraft, as the case
may be;
the master of the ship or the pilot of the aircraft, as the case may
be, may, by notice in writing given to the Comptroller-General of
Customs setting out such information as is prescribed, request the
Comptroller-General of Customs to grant an exemption under
subsection (5) in relation to the voyage or flight, as the case may
be.
(5) The Comptroller-General of Customs may, in his or her discretion,
after receiving an application under subsection (4) in relation to a
proposed voyage by a ship or a proposed flight by an aircraft, by
notice in writing given to the person who made the application,
exempt, subject to such conditions (if any) as are specified in the
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notice, from so many of the provisions of the Customs Acts as are
specified in the notice:
(a) the entry into Australia, or the departure from Australia, of
that ship or aircraft, as the case may be, in the course of that
voyage or flight, as the case may be; and
(b) the entry into Australia, or the departure from Australia, of
any person on board that ship or aircraft, as the case may be,
in the course of that voyage or flight, as the case may be; and
(c) the importation into Australia, or the exportation from
Australia, of goods, or goods included in a class of goods
specified in the notice, on board that ship during that voyage
or on board that aircraft during that flight, as the case may be,
being goods that:
(i) are owned by, or are under the control of, a traditional
inhabitant who is on board that ship or aircraft, as the
case may be, and have been used, are being used or are
intended to be used by him or her in connection with the
performance of traditional activities in the Protected
Zone or in an area in the vicinity of the Protected Zone;
or
(ii) are the personal belongings of a person who is on board
that ship or aircraft, as the case may be, in the course of
that voyage or flight, as the case may be; or
(iii) are stores for the use of the passengers or crew of that
ship or aircraft, as the case may be, or for the service of
that ship or aircraft, as the case may be.
(6) Where:
(a) under subsection (3) or (5), the arrival at a place in Australia
of a ship, an aircraft or a person, or the importation into
Australia of goods, is exempt from any provisions of the
Customs Acts; and
(b) that ship, aircraft or person arrives at, or those goods are
taken to, a place in Australia that is not in the Protected Zone
or in an area in the vicinity of the Protected Zone;
the Customs Acts (including the provisions referred to in
paragraph (a)) apply in relation to the arrival of that ship, aircraft
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or person at, or the taking of those goods to, the place referred to in
paragraph (b) as if that ship, aircraft or person had arrived at the
place, or those goods had been taken to that place, as the case may
be, from a place outside Australia.
31 Goods on ships and aircraft subject to customs control
All goods on board any ship or aircraft from a place outside
Australia are subject to customs control while the ship or aircraft:
(a) is within the limits of any port or airport in Australia; or
(b) is at a place to which the ship or aircraft has been brought
because of stress of weather or other reasonable cause as
mentioned in subsection 58(1); or
(c) is at a place that is the subject of a permission under
subsection 58(2).
33 Persons not to move goods subject to customs control
(1) If:
(a) a person intentionally moves, alters or interferes with goods
that are subject to customs control; and
(b) the movement, alteration or interference is not authorised by
or under this Act;
the person commits an offence punishable, on conviction, by a
penalty not exceeding 500 penalty units.
(2) If:
(a) a person moves, alters or interferes with goods that are
subject to customs control; and
(b) the movement, alteration or interference is not authorised by
or under this Act;
the person commits an offence punishable, on conviction, by a
penalty not exceeding 60 penalty units.
(3) If:
(a) an employee of a person moves, alters or interferes with
goods that are subject to customs control; and
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(b) in moving, altering or interfering with the goods the
employee is acting on behalf of the person; and
(c) the movement, alteration or interference is not authorised by
or under this Act;
the person commits an offence punishable, on conviction, by a
penalty not exceeding 60 penalty units.
(4) It is a defence to a prosecution of a person for a contravention of
subsection (3) if the person took reasonable precautions, and
exercised due diligence, to prevent the employee who is alleged to
have moved, altered or interfered with the goods from moving,
altering or interfering with them.
(5) If:
(a) a person intentionally directs or permits another person to
move, alter or interfere with goods that are subject to
customs control; and
(b) the movement, alteration or interference is not authorised by
or under this Act;
the person commits an offence punishable, on conviction, by a
penalty not exceeding 500 penalty units.
(6) If:
(a) a person directs or permits another person to move, alter or
interfere with goods that are subject to customs control; and
(b) the movement, alteration or interference is not authorised by
or under this Act;
the person commits an offence punishable, on conviction, by a
penalty not exceeding 60 penalty units.
(7) An offence against subsection (2), (3) or (6) is an offence of strict
liability.
(8) In this section:
employee, of a body corporate, includes a person who is a director,
a member, or a member of the board of management, of the body
corporate.
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goods does not include installations.
Note 1: For permission to move goods specified in a cargo report from one
place under customs control to another place under customs control,
see section 71E.
Note 2: For permission to move, alter or interfere with goods for export, see
section 119AA.
Note 3: For permission to move, alter or interfere with goods that are no
longer for export, see sections 119AB and 119AC.
33A Resources installations subject to customs control
(1) A person shall not use an Australian resources installation that is
subject to customs control in, or in any operations or activities
associated with, or incidental to, exploring or exploiting the
Australian seabed.
Penalty: 500 penalty units.
(1A) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(1B) Subsection (1) does not apply if the person has permission in force
under subsection (2).
(2) The Comptroller-General of Customs may give permission in
writing to a person specified in the permission, subject to such
conditions (if any) as are specified in the permission, to engage in
specified activities in relation to the use of an Australian resources
installation that is subject to customs control.
(3) A person who has been given permission under subsection (2) shall
not refuse or fail to comply with any condition (including a
condition imposed or varied under subsection (4)) to which that
permission is subject.
Penalty: 100 penalty units.
(4) Where the Comptroller-General of Customs has, under
subsection (2), given a person permission to engage in any
activities in relation to an Australian resources installation, the
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Comptroller-General of Customs may, while that installation
remains subject to customs control, by notice in writing served on
the person:
(a) suspend or revoke the permission;
(b) revoke or vary a condition to which the permission is subject;
or
(c) impose new conditions to which the permission is to be
subject.
33B Sea installations subject to customs control
(1) A person shall not use an Australian sea installation that is subject
to customs control.
Penalty: 500 penalty units.
(1A) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(1B) Subsection (1) does not apply if the person has permission in force
under subsection (2).
(2) The Comptroller-General of Customs may give permission in
writing to a person specified in the permission, subject to such
conditions (if any) as are specified in the permission, to engage in
specified activities in relation to the use of an Australian sea
installation that is subject to customs control.
(3) A person who has been given permission under subsection (2) shall
not refuse or fail to comply with any condition (including a
condition imposed or varied under subsection (4)) to which that
permission is subject.
Penalty: 100 penalty units.
(4) Where the Comptroller-General of Customs has, under
subsection (2), given a person permission to engage in any
activities in relation to an Australian sea installation, the
Comptroller-General of Customs may, while that installation
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remains subject to customs control, by notice in writing served on
the person:
(a) suspend or revoke the permission;
(b) revoke or vary a condition to which the permission is subject;
or
(c) impose new conditions to which the permission is to be
subject.
33C Obstructing or interfering with Commonwealth property in a
Customs place
(1) A person commits an offence if:
(a) the person intentionally obstructs or interferes with the
operation of a thing; and
(b) the thing belongs to the Commonwealth; and
(c) the thing is located in a Customs place.
Penalty: 60 penalty units.
(2) Absolute liability applies to paragraph (1)(b).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(3) In this section:
Customs place has the same meaning as in section 183UA.
34 No claim for compensation for loss
The Commonwealth shall not be liable for any loss or damage
occasioned to any goods subject to customs control except by the
neglect or wilful act of some officer.
35 Goods imported by post
Goods imported by post shall be subject to customs control equally
with goods otherwise imported.
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35A Amount payable for failure to keep dutiable goods safely etc.
(1) Where a person who has, or has been entrusted with, the
possession, custody or control of dutiable goods which are subject
to customs control:
(a) fails to keep those goods safely; or
(b) when so requested by a Collector, does not account for those
goods to the satisfaction of a Collector in accordance with
section 37;
that person shall, on demand in writing made by a Collector, pay to
the Commonwealth an amount equal to the amount of the duty of
Customs which would have been payable on those goods if they
had been entered for home consumption on the day on which the
demand was made.
(1A) Where:
(a) dutiable goods subject to customs control are, in accordance
with authority to deal or by authority of a permission given
under section 71E, taken from a place for removal to another
place;
(b) the goods are not, or part of the goods is not, delivered to that
other place; and
(c) when so requested by a Collector, the person who made the
entry or to whom the permission was given, as the case may
be, does not account for the goods, or for that part of the
goods, as the case may be, to the satisfaction of a Collector in
accordance with section 37;
the person shall, on demand in writing made by a Collector, pay to
the Commonwealth an amount equal to the amount of the duty of
Customs which would have been payable on the goods, or on that
part of the goods, as the case may be, if they had been entered for
home consumption on the day on which the demand was made.
(1B) Where:
(a) dutiable goods subject to customs control are, by authority of
a permission given under section 71E, removed to a place
other than a warehouse; and
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(b) the person to whom the permission was given fails to keep
those goods safely or, when so requested by a Collector, does
not account for the goods to the satisfaction of a Collector in
accordance with section 37;
the person shall, on demand in writing made by a Collector, pay to
the Commonwealth an amount equal to the amount of the duty of
Customs which would have been payable on those goods if they
had been entered for home consumption on the day on which the
demand was made.
(2) An amount payable under subsection (1), (1A) or (1B) shall be a
debt due to the Commonwealth and may be sued for and recovered
in a court of competent jurisdiction by proceedings in the name of
the Collector.
(3) In proceedings under the last preceding subsection, a statement or
averment in the complaint, claim or declaration of the Collector is
evidence of the matter or matters so stated or averred.
(4) This section does not affect the liability of a person arising under
or by virtue of:
(a) any other provision of this Act; or
(b) a security given under this Act.
36 Offences for failure to keep goods safely or failure to account for
goods
Offences for failure to keep goods safely
(1) A person commits an offence if:
(a) goods are subject to customs control; and
(b) the person has, or has been entrusted with, the possession,
custody or control of the goods; and
(c) the person fails to keep the goods safely.
Penalty: 500 penalty units.
(2) A person commits an offence if:
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(a) goods are subject to customs control; and
(b) the person has, or has been entrusted with, the possession,
custody or control of the goods; and
(c) the person fails to keep the goods safely.
Penalty: 60 penalty units.
(3) An offence against subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Offences for failure to account for goods
(4) A person commits an offence if:
(a) goods are subject to customs control; and
(b) the person has, or has been entrusted with, the possession,
custody or control of the goods; and
(c) the person, when so requested by a Collector, does not
account for the goods to the satisfaction of a Collector in
accordance with section 37.
Penalty: 500 penalty units.
(5) A person commits an offence if:
(a) goods are subject to customs control; and
(b) the person has an authority to deal with the goods, or is given
a permission under section 71E in relation to the goods; and
(c) the goods are taken, in accordance with the authority to deal
or by authority of the permission under section 71E, from a
place for removal to another place; and
(d) the goods are not, or part of the goods is not, delivered to that
other place; and
(e) the person, when so requested by a Collector, does not
account for the goods or for that part of the goods (as the
case may be) to the satisfaction of a Collector in accordance
with section 37.
Penalty: 500 penalty units.
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(6) A person commits an offence if:
(a) goods are subject to customs control; and
(b) the person has, or has been entrusted with, the possession,
custody or control of the goods; and
(c) the person, when so requested by a Collector, does not
account for the goods to the satisfaction of a Collector in
accordance with section 37.
Penalty: 60 penalty units.
(7) A person commits an offence if:
(a) goods are subject to customs control; and
(b) the person has an authority to deal with the goods, or is given
a permission under section 71E in relation to the goods; and
(c) the goods are taken, in accordance with the authority to deal
or by authority of the permission under section 71E, from a
place for removal to another place; and
(d) the goods are not, or part of the goods is not, delivered to that
other place; and
(e) the person, when so requested by a Collector, does not
account for the goods or for that part of the goods (as the
case may be) to the satisfaction of a Collector in accordance
with section 37.
Penalty: 60 penalty units.
(8) An offence against subsection (6) or (7) is an offence of strict
liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Removal of goods by authority of section 71E permission
(9) Without limiting subsection (1), (2), (4) or (6), if goods are
removed to a place other than a warehouse by authority of a
permission given to a person under section 71E, the person is taken
to have, or to have been entrusted with, the possession, custody or
control of the goods for the purposes of paragraph (1)(b), (2)(b),
(4)(b) or (6)(b).
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Other liabilities not affected
(10) This section does not affect the liability of a person arising under
or by virtue of:
(a) any other provision of this Act; or
(b) a security given under this Act.
37 Accounting for goods
A person accounts for goods or a part of goods to the satisfaction
of a Collector in accordance with this section if, and only if:
(a) the Collector sights the goods; or
(b) if the Collector is unable to sight the goods—the person
satisfies the Collector that the goods have been dealt with in
accordance with this Act.
42 Right to require security
(1) The Commonwealth shall have the right to require and take
securities for compliance with this Act, for compliance with
conditions or requirements to which the importation or exportation
of goods is subject and generally for the protection of the revenue,
and pending the giving of the required security in relation to any
goods subject to customs control, an officer of Customs may refuse
to deliver the goods or to give any authority to deal with the goods.
(1A) The right of the Commonwealth under subsection (1) to require
and take a security includes the right to require and take securities
for payment of any penalty that a person may become liable to pay
to the Commonwealth under the Customs Undertakings (Penalties)
Act 1981.
(1B) The right of the Commonwealth under subsection (1) to require
and take a security includes the right to require and take securities
in respect of any interim duty that may be payable on goods under
the Customs Tariff (Anti-Dumping) Act 1975 but no such security
shall be required or taken under this Act:
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(a) on an application under section 269TB of this Act in respect
of the goods to which the application relates before the time
at which the Commissioner (within the meaning of
Part XVB) has made a preliminary affirmative determination,
within the meaning of Part XVB, in respect of those goods;
or
(b) on like goods imported into Australia before that time.
(1C) If:
(a) an undertaking is given and accepted under
subsection 269TG(4) or 269TJ(3) in respect of goods; and
(b) the undertaking is subsequently breached;
the Commonwealth may require and take securities in respect of
any interim duty that may be payable under the Customs Tariff
(Anti-Dumping) Act 1975 on the goods or on like goods imported
into Australia.
(1D) The right of the Commonwealth under subsection (1) to require
and take a security includes the right to require and take a security
in respect of any interim duty that may be payable under the
Customs Tariff (Anti-Dumping) Act 1975 on goods the subject of
an application under subsection 269ZE(1) of this Act.
(2) The right of the Commonwealth under subsection (1) to require
and take securities includes the right to require and take a security
for a purpose or purposes for which security may be taken under
that subsection and for a purpose or purposes for which security
may be taken under section 16 of the Excise Act 1901-1957 and the
succeeding provisions of this Part apply to and in relation to such a
security in the same manner as they apply to and in relation to any
other security required and taken under subsection (1).
(3) The rights of the Commonwealth under this section may be
exercised by a Collector on behalf of the Commonwealth.
43 Form of security
A security shall be given in a manner and form approved by a
Collector and may, subject to that approval, be by bond, guarantee,
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cash deposit or any other method, or by two or more different
methods.
44 General securities may be given
When security is required for any particular purpose security may
by the authority of the Comptroller-General of Customs be
accepted to cover all transactions for such time and for such
amounts as the Comptroller-General of Customs may approve.
45 Cancellation of securities
(1) All securities may after the expiration of 3 years from the date
thereof or from the time specified for the performance of the
conditions thereof be cancelled by the Comptroller-General of
Customs.
(2) A security taken in respect of any interim duty that may become
payable on goods under section 8, 9, 10 or 11 of the Customs Tariff
(Anti-Dumping) Act 1975, being a security taken before the
publication under Part XVB of this Act of a notice declaring that
section to apply to those goods, shall be cancelled before the
expiration of the prescribed period after the date the security is
taken.
(3) In subsection (2), prescribed period means:
(a) in relation to a security in respect of any interim duty that
may be payable on goods under section 8 or 9 of the Customs
Tariff (Anti-Dumping) Act 1975—a period described in
subsection (3A) of this section; or
(b) in any other case—a period of 4 months.
(3A) For the purposes of paragraph (3)(a), the period is:
(a) unless paragraph (b) of this subsection applies:
(i) a period of 4 months; or
(ii) if an exporter of goods of the kind referred to in
paragraph (3)(a) requests a longer period—a period (not
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exceeding 6 months) that the Commissioner (within the
meaning of Part XVB) determines to be appropriate; or
(b) if the security was taken in connection with an investigation
under Part XVB and the non-injurious price of goods the
subject of the investigation as ascertained, or last ascertained,
for the purposes of the investigation is less than the normal
value of such goods as so ascertained, or last so ascertained:
(i) a period of 6 months; or
(ii) if an exporter of goods of the kind referred to in
paragraph (3)(a) requests a longer period—a period (not
exceeding 9 months) that the Commissioner (within the
meaning of Part XVB) determines to be appropriate.
(4) Where:
(a) a notice is published under Part XVB of this Act declaring
section 8, 9, 10 or 11 of the Customs Tariff (Anti-Dumping)
Act 1975 to apply to goods of a particular kind that may be
imported into Australia;
(b) goods of that kind are imported while that notice is in force;
and
(c) security is taken after the importation of those goods in
relation to the interim duty that may be payable in respect of
them;
subsection (2) does not apply in relation to that security.
46 New securities
If the Collector shall not at any time be satisfied with the
sufficiency of any security the Collector may require a fresh
security and a fresh security shall be given accordingly.
47 Form of security
The form of security in Schedule I hereto shall suffice for all the
purposes of a bond or guarantee under this Act and without sealing
shall bind its subscribers as if sealed and unless otherwise provided
therein jointly and severally and for the full amount.
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48 Effect of security
(1) Whenever any such security is put in suit by the Collector the
production thereof without further proof shall entitle the Collector
to judgment for their stated liability against the persons appearing
to have executed the same unless the defendants shall prove
compliance with the condition or that the security was not executed
by them or release or satisfaction.
(2) If it appears to the Court that a non-compliance with a security has
occurred, the security shall not be deemed to have been discharged
or invalidated, and the subscribers shall not be deemed to have
been released or discharged from liability by reason of:
(a) an extension of time or other concession; or
(b) the Commonwealth having consented to, or acquiesced in, a
previous non-compliance with the condition; or
(c) the Collector having failed to bring suit against the
subscribers upon the occurrence of a previous
non-compliance with the condition.
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Division 1A Preliminary
Section 49
Part IV—The importation of goods
Division 1A—Preliminary
49 Importation
For the purpose of securing the due importation of goods:
(1) The ship or aircraft may be boarded.
(2) The cargo shall be reported.
(3) The goods shall be entered unshipped and may be examined.
49A Ships and aircraft deemed to be imported
(1) Where:
(a) a ship or an aircraft has entered Australia; and
(b) a Collector, after making such inquiries as he or she thinks
appropriate, has reason to believe that the ship or aircraft
might have been imported into Australia;
he or she may serve, in accordance with subsection (4), a notice in
respect of the ship or aircraft stating that, if the ship or aircraft
remains in Australia throughout the period of 30 days commencing
on the day on which the notice was served, the ship or aircraft shall
be deemed to have been imported into Australia and may be
forfeited.
(2) Where a notice under subsection (1) has been served in respect of a
ship or an aircraft, a Collector, if he or she considers that, having
regard to weather conditions or any other relevant matter, it is
reasonable to do so, may extend the period specified in the notice
by serving, in accordance with subsection (4), a notice in respect of
the ship or aircraft stating that that period has been extended and
specifying the period by which it has been extended.
(3) Where a notice under subsection (1) has been served in respect of a
ship or an aircraft, a Collector may, before the expiration of the
period specified in the notice, or, if that period has been extended
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under subsection (2), that period as extended, revoke that notice by
serving, in accordance with subsection (4), a notice in respect of
the ship or aircraft stating that the first-mentioned notice is
revoked.
(4) A Collector shall serve a notice under subsection (1), (2) or (3) in
respect of a ship or an aircraft by causing the notice to be affixed to
a prominent part of the ship or aircraft.
(5) Where a Collector serves a notice under subsection (1), (2) or (3)
in respect of a ship or an aircraft, he or she shall, as soon as
practicable after serving the notice, publish a copy of the notice in:
(a) a newspaper circulating generally in the State or Territory in
which the ship or aircraft is situated, or, in the case of a ship
or seaplane that is not in a State or Territory, in the State or
Territory that is adjacent to the place where the ship or
seaplane is situated; and
(b) if that newspaper does not circulate in the locality in which
the ship or aircraft is situated—a newspaper (if any)
circulating in that locality.
(6) Where a Collector who proposes to serve a notice under
subsection (1), (2) or (3) in respect of a ship or aircraft considers
that the person (if any) in charge of the ship or aircraft is unlikely
to be able to read the English language but is likely to be able to
read another language, the Collector shall, when causing the notice
to be affixed to the ship or aircraft, cause a translation of the notice
into a language that that person is likely to be able to read to be
affixed to the ship or aircraft as near as practicable to the notice.
(7) Where:
(a) a Collector has served a notice under subsection (1) in
respect of a ship or aircraft;
(b) the Collector has complied with subsections (5) and (6) in
relation to the notice;
(c) the notice has not been revoked under subsection (3);
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(d) the ship or aircraft has remained in Australia throughout the
period specified in the notice, or, if that period has been
extended under subsection (2), that period as extended; and
(e) an entry has not been made in respect of the ship or aircraft
during that period or that period as extended, as the case
requires;
the ship or aircraft shall, for the purpose of this Act be deemed to
have been imported into Australia on the expiration of that period
or that period as extended, as the case requires.
(8) A reference in this section to Australia shall be read as including a
reference to waters within the limits of any State or internal
Territory.
(9) A reference in this section to a ship shall be read as not including a
reference to an overseas resources installation or to an overseas sea
installation.
49B Installations and goods deemed to be imported
(1) Where:
(a) an overseas resources installation (not being an installation
referred to in subsection (2)), becomes attached to the
Australian seabed; or
(b) an overseas sea installation (not being an installation referred
to in subsection (2)) becomes installed in an adjacent area or
in a coastal area;
the installation and any goods on the installation at the time when it
becomes so attached or so installed shall, for the purposes of the
Customs Acts, be deemed to have been imported into Australia at
the time when the installation becomes so attached or so installed.
(2) Where:
(a) an overseas resources installation is brought to a place in
Australia and is to be taken from that place into Australian
waters for the purposes of being attached to the Australian
seabed; or
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(b) an overseas sea installation is brought to a place in Australia
and is to be taken from that place into an adjacent area or into
a coastal area for the purposes of being installed in that area;
the installation and any goods on the installation at the time when it
is brought to that place shall, for the purpose of the Customs Acts,
be deemed to have been imported into Australia at the time when
the installation is brought to that place.
49C Obligations under this Part may be satisfied in accordance with
a trusted trader agreement
(1) An entity is released from an obligation that the entity would
otherwise be required to satisfy under a provision of this Part
(other than Division 1) if the obligation:
(a) is of a kind prescribed by rules for the purposes of Part XA;
and
(b) is specified in those rules as an obligation from which an
entity may be released; and
(c) is specified in a trusted trader agreement between the
Comptroller-General of Customs and the entity.
(2) If:
(a) an obligation must be satisfied under a provision of this Part
(other than Division 1); and
(b) the obligation:
(i) is of a kind prescribed by rules for the purposes of
Part XA; and
(ii) is specified in those rules as an obligation that may be
satisfied in a way other than required by this Part; and
(iii) is specified in a trusted trader agreement between the
Comptroller-General of Customs and an entity;
then, despite the relevant provision, the entity may satisfy the
obligation in the way specified in the trusted trader agreement.
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Division 1 Prohibited imports
Section 50
Division 1—Prohibited imports
50 Prohibition of the importation of goods
(1) The Governor-General may, by regulation, prohibit the importation
of goods into Australia.
(2) The power conferred by the last preceding subsection may be
exercised:
(a) by prohibiting the importation of goods absolutely;
(aa) by prohibiting the importation of goods in specified
circumstances;
(b) by prohibiting the importation of goods from a specified
place; or
(c) by prohibiting the importation of goods unless specified
conditions or restrictions are complied with.
(3) Without limiting the generality of paragraph (2)(c), the regulations:
(a) may provide that the importation of the goods is prohibited
unless a licence, permission, consent or approval to import
the goods or a class of goods in which the goods are included
has been granted as prescribed by the regulations made under
this Act or the Therapeutic Goods Act 1989; and
(b) in relation to licences or permissions granted as prescribed by
regulations made under this Act—may make provision for
and in relation to:
(i) the assignment of licences or permissions so granted or
of licences or permissions included in a prescribed class
of licences or permissions so granted;
(ii) the granting of a licence or permission to import goods
subject to compliance with conditions or requirements,
either before or after the importation of the goods, by
the holder of the licence or permission at the time the
goods are imported;
(iii) the surrender of a licence or permission to import goods
and, in particular, without limiting the generality of the
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foregoing, the surrender of a licence or permission to
import goods in exchange for the granting to the holder
of the surrendered licence or permission of another
licence or permission or other licences or permissions to
import goods; and
(iv) the revocation of a licence or permission that is granted
subject to a condition or requirement to be complied
with by a person for a failure by the person to comply
with the condition or requirement, whether or not the
person is charged with an offence against subsection (4)
in respect of the failure.
(3A) Without limiting the generality of subparagraph (3)(b)(ii), a
condition referred to in that subparagraph may be a condition that,
before the expiration of a period specified in the permission or that
period as extended with the approval of the Collector, that person,
or, if that person is a natural person who dies before the expiration
of that period or that period as extended, as the case may be, the
legal personal representative of that person, shall export, or cause
the exportation of, the goods from Australia.
(4) A person commits an offence if:
(a) a licence or permission has been granted, on or after
16 October 1963, under the regulations; and
(b) the licence or permission relates to goods that are not
narcotic goods; and
(c) the licence or permission is subject to a condition or
requirement to be complied with by the person; and
(d) the person engages in conduct; and
(e) the person’s conduct contravenes the condition or
requirement.
Penalty: 100 penalty units.
(5) Subsection (4) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
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(6) Absolute liability applies to paragraph (4)(a), despite
subsection (5).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(7) A person commits an offence if:
(a) a licence or permission has been granted, on or after
16 October 1963, under the regulations; and
(b) the licence or permission relates to goods that are narcotic
goods; and
(c) the licence or permission is subject to a condition or
requirement to be complied with by the person; and
(d) the person engages in conduct; and
(e) the person’s conduct contravenes the condition or
requirement.
Penalty: Imprisonment for 2 years or 20 penalty units, or both.
(9) Absolute liability applies to paragraph (7)(a).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(10) In this section:
engage in conduct means:
(a) do an act; or
(b) omit to perform an act.
51 Prohibited imports
(1) Goods, the importation of which is prohibited under section 50, are
prohibited imports.
(2) Notwithstanding the generality of subsection (1), ships, boats and
aircraft the importation of which is prohibited under section 50 are
prohibited imports if, and only if, they have been imported into
Australia.
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51A Certain controlled substances taken to be prohibited imports
(1) This section applies if a substance or plant is determined, under
Subdivision C of Division 301 of the Criminal Code (which deals
with emergency Ministerial determinations of serious drugs and
precursors), to be a border controlled drug, a border controlled
plant or a border controlled precursor.
(2) For the period during which the determination has effect,
Schedule 4 to the Customs (Prohibited Imports) Regulations 1956
has effect as if the substance or plant were described as a drug in
that Schedule.
52 Invalidation of licence, permission etc. for false or misleading
information
A licence, permission, consent or approval granted in respect of the
importation of UN-sanctioned goods is taken never to have been
granted if:
(a) an application for the licence, permission, consent or
approval was made in an approved form; and
(b) information contained in, or information or a document
accompanying, the form:
(i) was false or misleading in a material particular; or
(ii) omitted any matter or thing without which the
information or document is misleading in a material
particular.
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Division 2—The boarding of ships and aircraft
58 Ships and aircraft to enter ports or airports
(1) The master of a ship or the pilot of any aircraft shall not bring his
or her ship or aircraft to a place other than a port or airport unless
from stress of weather or other reasonable cause.
Penalty: 500 penalty units.
(1A) Subsection (1) does not apply if the master or pilot has the
permission of a Collector given under subsection (2).
(2) A Collector may, by notice in writing given to the master of a ship
or the pilot of an aircraft who has applied for permission to bring
his or her ship or aircraft to a place other than a port or airport, give
the person permission, subject to such conditions (if any) as are
specified in the notice, to bring the ship or aircraft to, or to remain
at, that place.
(3) A person who has been given permission under subsection (2) shall
not refuse or fail to comply with any condition (including a
condition imposed or varied under subsection (4)) to which that
permission is subject.
Penalty: 100 penalty units.
(4) Where a Collector has, under subsection (2), given a person
permission to bring a ship or aircraft to a place other than a port or
airport, the Collector may, at any time before that ship or aircraft is
brought to that place, by notice in writing served on the person:
(a) revoke the permission;
(b) revoke or vary a condition to which the permission is subject;
or
(c) impose new conditions to which the permission is to be
subject.
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(5) Conditions to which a permission under subsection (2) may be
subject include conditions relating to matters occurring while the
ship or aircraft is at the place to which the permission relates.
(6) A reference in this section to a ship or aircraft entering, or being
brought to, a place other than a port or airport shall be read as
including a reference to the ship or aircraft being brought to a ship
that is at an Australian resources installation or an Australian sea
installation.
58A Direct journeys between installations and external places
prohibited
(1) For the purposes of this section, installations shall be deemed not
to be a part of Australia.
(2) Subject to subsection (6), where a person:
(a) travels from an external place to:
(i) a sea installation installed in an adjacent area or in a
coastal area; or
(ii) a resources installation attached to the Australian
seabed;
whether or not in the course of a longer journey; and
(b) has not been available for questioning in Australia for the
purposes of this Act after leaving the place and before
arriving at the installation;
then:
(c) that person;
(d) the owner of the installation; and
(e) the owner and person in charge of a ship or aircraft on which
the person travelled from the place to the installation;
each commit an offence against this section.
(3) Subject to subsection (6), where goods:
(a) are brought from an external place to:
(i) a sea installation installed in an adjacent area or in a
coastal area; or
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(ii) a resources installation attached to the Australian
seabed;
whether or not previously brought to that place from another
place; and
(b) have not been available for examination in Australia for the
purposes of this Act after leaving the place and before
arriving at the installation;
then:
(c) the owner of the goods at the time of their arrival at the
installation;
(d) the owner of the installation; and
(e) the owner and person in charge of a ship or aircraft on which
the goods were transported from the place to the installation;
each commit an offence against this section.
(4) Subject to subsection (6), where a person:
(a) travels from:
(i) a sea installation installed in an adjacent area or in a
coastal area; or
(ii) a resources installation attached to the Australian
seabed;
whether or not in the course of a longer journey; and
(b) has not been available for questioning in Australia for the
purposes of this Act after leaving the installation and before
arriving in the place;
then:
(c) that person;
(d) the owner of the installation; and
(e) the owner and person in charge of a ship or aircraft on which
the person travelled from the installation to the place;
each commit an offence against this section.
(5) Subject to subsection (6), where goods:
(a) are sent from:
(i) a sea installation installed in an adjacent area or in a
coastal area; or
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(ii) a resources installation attached to the Australian
seabed;
whether or not the goods are sent on from that place; and
(b) have not been available for examination in Australia for the
purposes of this Act after leaving the installation and before
arriving in the place;
then:
(c) the person who sent the goods;
(d) the owner of the installation; and
(e) the owner and person in charge of a ship or aircraft on which
the goods were transported from the installation to the place;
each commit an offence against this section.
(5A) Subsections (2), (3), (4) and (5) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(6) It is a defence to a charge of an offence against this section if it is
established that the journey because of which the offence would
have been committed:
(a) was necessary to secure the safety of, or appeared to be the
only way of averting a threat to, human life;
(b) was necessary to secure, or appeared to be the only way of
averting a threat to, the safety of a ship at sea, of an aircraft
in flight or of an installation; or
(c) was authorised in writing, by the Comptroller-General of
Customs, and was carried out in accordance with the
conditions (if any) specified in that authorisation.
(7) Subsection (6) shall not be taken to limit by implication any
defence that would, but for the subsection, be available to a person
charged with an offence against this section.
(8) For the purposes of this section:
(a) a person shall not be taken to travel from or to an external
place or an installation because only of having been in an
aircraft flying over, or on a landing place in, the place or
installation; and
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(b) goods shall not be taken to have been brought from, or sent
to, an external place or an installation because only of being
in an aircraft flying over, or on a landing place in, the place
or installation.
Penalty: 100 penalty units.
58B Direct journeys between certain resources installations and
external places prohibited
(1) In this section:
external place does not include East Timor.
(2) Subject to subsection (6), where a person travels from an external
place to a resources installation in the Joint Petroleum
Development Area (whether or not in the course of a longer
journey) without entering either Australia or East Timor:
(a) that person; and
(b) the owner of the installation; and
(c) the owner and person in charge of the ship or aircraft on
which the person arrives at the installation;
each commit an offence against this section.
(3) Subject to subsection (6), where goods are taken from an external
place to a resources installation in the Joint Petroleum
Development Area (whether or not previously brought to that place
from another place) without being taken into either Australia or
East Timor:
(a) the owner of the goods at the time of their arrival at the
installation; and
(b) the owner of the installation; and
(c) the owner and person in charge of the ship or aircraft on
which the goods arrive at the installation;
each commit an offence against this section.
(4) Subject to subsection (6), where a person travels from a resources
installation in the Joint Petroleum Development Area to an external
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place (whether or not in the course of a longer journey) without
entering either Australia or East Timor:
(a) that person; and
(b) the owner of the installation; and
(c) the owner and person in charge of the ship or aircraft on
which the person left the installation;
each commit an offence against this section.
(5) Subject to subsection (6), where goods are sent from a resources
installation in the Joint Petroleum Development Area to an external
place (whether or not the goods are sent on from that place)
without being taken into Australia or East Timor:
(a) the person who sends the goods; and
(b) the owner of the installation; and
(c) the owner and person in charge of the ship or aircraft on
which the goods leave the installation;
each commit an offence against this section.
(5A) Subsections (2), (3), (4) and (5) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(6) It is a defence to a prosecution for an offence against this section
that the journey because of which the offence would have been
committed:
(a) was necessary to secure the safety of, or appeared to be the
only way of averting a threat to, human life; or
(b) was necessary to secure, or appeared to be the only way of
averting a threat to, the safety of a ship at sea, of an aircraft
in flight or of a resources installation; or
(c) was authorised in writing by the Comptroller-General of
Customs and was carried out in accordance with the
conditions (if any) specified in the authorisation.
(7) Subsection (6) is not to be taken to limit by implication any
defence that would, apart from that subsection, be available to a
person charged with an offence against this section.
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(8) For the purposes of this section:
(a) a person is not to be taken to travel from or to an external
place or an installation only because the person is in an
aircraft flying over, or on a landing place in or on, the place
or installation; and
(b) goods are not to be taken to have been brought from, or sent
to, an external place or an installation only because the goods
were in an aircraft that flew over, or was on a landing place
in or on, the place or installation.
(9) A person who commits an offence against this section is
punishable, on conviction, by a fine not exceeding 100 penalty
units.
60 Boarding stations
(1) The master of every ship from a place outside Australia bound to
or calling at any port shall bring his or her ship to for boarding at a
boarding station appointed for that port and shall permit his or her
ship to be boarded.
Penalty: 100 penalty units.
(2) The pilot of an aircraft from a place outside Australia arriving in
Australia shall not suffer the aircraft to land at any other airport
until the aircraft has first landed:
(a) at such airport for which a boarding station is appointed as is
nearest to the place at which the aircraft entered Australia; or
(b) at such other airport for which a boarding station is appointed
as has been approved by the Comptroller-General of
Customs, in writing, as an airport at which that aircraft, or a
class of aircraft in which that aircraft is included, may land
on arriving in Australia from a place outside Australia.
Penalty: 100 penalty units.
(3) The pilot of an aircraft engaged on an air service or flight between
Australia and a place outside Australia:
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(a) shall not suffer the aircraft to land at an airport for which a
boarding station is not appointed; and
(b) shall, as soon as practicable after the aircraft lands at an
airport, bring the aircraft for boarding to a boarding station
appointed for that airport and shall permit the aircraft to be
boarded.
Penalty: 100 penalty units.
(3A) Subsections (1), (2) and (3) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(4) It is a defence to a prosecution for an offence against a provision of
subsection (2) or (3) if the person charged proves that he or she
was prevented from complying with the provision by stress of
weather or other reasonable cause.
61 Facility for boarding
(1) The master of any ship or the pilot of any aircraft permitting his or
her ship or aircraft to be boarded, the master of a resources
installation, or the owner of a sea installation, shall, by all
reasonable means, facilitate the boarding of the ship, aircraft or
installation by a person who is authorized under this Act to board
that ship, aircraft or installation.
Penalty: 60 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
61A Owner or operator of port etc. to facilitate boarding
(1) An officer of Customs may request an owner or operator of a port
or of a port facility to facilitate, by any reasonable means, the
boarding of a ship that is in the port or port facility by any person
who is authorised under this Act to board the ship.
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(2) The owner or operator commits an offence if the owner or operator
fails to comply with the request.
Penalty: 30 penalty units.
(3) In this section:
port facility means an area of land or water, or land and water,
(including any buildings, installations or equipment in or on the
area) used either wholly or partly in connection with the loading,
unloading, docking or mooring of ships.
62 Ships to come quickly to place of unlading
(1) When a ship has been brought to at a boarding station and boarded
by an officer, the master of the ship shall, subject to any direction
given under section 275A, bring the ship to the proper place of
mooring or to the proper wharf appointed under subsection 15(2),
without touching at any other place, as quickly as it is practicable
for him or her lawfully to do so.
Penalty: 60 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
63 Ship or aircraft not to be moved without authority
(1) No ship or aircraft after arrival at the proper place of mooring, at
the proper wharf appointed under subsection 15(2) or at an airport
appointed under subsection 15(1) shall be removed therefrom
before the discharge of the cargo intended to be discharged at the
port or airport.
Penalty: 60 penalty units.
(2) Subsection (1) does not apply if the removal is by authority or by
direction of the harbour or aerial authority.
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(3) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
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Section 63A
Division 3—The report of the cargo
Subdivision A—General reporting requirements
63A Definitions
In this Division:
abbreviated cargo report means an electronic cargo report, in
relation to low value cargo of a particular kind, made by a special
reporter in relation to cargo of that kind in accordance with the
requirements of section 64AB.
applicant means an applicant under Subdivision C for registration,
or for renewal of registration, as a special reporter in relation to
low value cargo of a particular kind.
application means an application under Subdivision C for
registration, or for renewal of registration, as a special reporter in
relation to low value cargo of a particular kind.
cargo, in relation to a ship or aircraft, includes any mail carried on
the ship or aircraft.
dedicated computer facilities, in relation to a person who is
seeking to be registered, or is or has been registered, as a special
reporter in relation to low value cargo of a particular kind, means
computer facilities of that person that meet the requirements of
Subdivision C relating to the making of abbreviated cargo reports
in relation to cargo of that kind, and the storage of electronic
information concerning individual consignments covered by those
reports.
house agreement, in relation to a particular mail-order house and
to a particular registered user proposing to handle consignments
from that house, means a written agreement between that house
and that user that includes provisions:
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(a) setting out the arrangements made by the user with the house
for the shipment of low value goods consigned by that house
and handled by that user; and
(b) providing that all such consignments from that house that are
to be handled by that user will be consolidated at a single
place of export outside Australia designated or determined in
accordance with the agreement; and
(c) providing that the house will transmit electronically to the
user full particulars of each such consignment for which an
order has been placed including details of the consignment’s
transportation to Australia.
low value cargo means:
(a) cargo consigned from a particular mail-order house; or
(c) cargo comprising other goods of a kind prescribed by the
regulations;
being cargo in relation to each single consignment of which
section 68 does not apply because of paragraph 68(1)(f).
mail, in relation to a ship or aircraft, means:
(a) any goods consigned through the Post Office that are carried
on the ship or aircraft; and
(b) any other correspondence carried on the ship or aircraft that
is not consigned as cargo and that is not accompanied
personal or household effects of a passenger or member of
the crew.
Note: Correspondence covered by paragraph (b) would include, for example,
an airline’s inter-office correspondence that is carried on one of the
airline’s aircraft and that is not consigned as cargo.
mail-order house means a commercial establishment carrying on
business outside Australia that sells goods solely in response to
orders placed with it either by mail or electronic means.
notified premises, in relation to a person who is, or has been, a
special reporter in relation to low value cargo of a particular kind,
means:
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(a) the premises or all premises indicated in the application, in
accordance with subsection 67EC(3), as places in Australia at
which are located:
(i) dedicated computer facilities for the storage of
information relating to cargo of that kind; or
(ii) documents relating to such information; and
(b) if a special reporter notifies the Comptroller-General of
Customs under subsection 67EF(2) that, with effect from a
particular day, the premises at which all or any of those
facilities or documents will be located is to be changed to
another place in Australia—with effect from that day, the
premises at which all of those facilities and documents will
be located.
re-mail item, in relation to a ship or aircraft, means an item of
cargo carried on the ship or aircraft, in respect of which all of the
following apply:
(a) the item is packaged in an addressed envelope, of paper or
other material, whose length plus width does not exceed 80
cm;
(b) the item consists only of paper;
(c) the item and packaging weigh no more than one kilogram;
(d) the item either has no commercial value or is a publication in
respect of which the following apply:
(i) the publication is sent from overseas to the addressee as
a subscriber to the publication;
(ii) the subscription is made by a direct dealing with the
consignor by either the addressee or another person
arranging a gift subscription for the addressee;
(iii) the value of the publication does not exceed $250 (or
such other amount as is prescribed for the purposes of
subparagraph 68(1)(f)(iii));
(e) the item is not mail;
(f) the item is not, or does not contain, goods covered by
paragraph (a) or (b) of the definition of prohibited goods in
subsection 4(1);
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(g) there is no individual document of carriage for the item;
(h) the item was consigned on the ship or aircraft by the
consignor, with other items that are covered by
paragraphs (a) to (g) of this definition, to different
consignees.
re-mail reporter means a person or partnership that is registered
under Subdivision E as a re-mail reporter.
special reporter means a person who is registered under
Subdivision C as a special reporter in respect of low value cargo of
a particular kind.
64 Impending arrival report
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) If the ship or aircraft is due to arrive at a port or airport in Australia
(whether the first port or airport or any subsequent port or airport
on the same voyage or flight), the operator must report to the
Department, in accordance with this section, the impending arrival
of the ship or aircraft.
(3) Subject to subsection (4), the report of the impending arrival of the
ship or aircraft may be made by document or electronically.
(4) If the operator is required to report to the Department under
section 64AAB, or to make a cargo report, in respect of the voyage
or flight, the report of the impending arrival of the ship or aircraft
must be made electronically.
(5) A report of the impending arrival of a ship (other than a pleasure
craft) must be made:
(a) not earlier than 10 days before the time stated in the report to
be the estimated time of arrival of the ship; and
(b) not later than:
(i) the start of the prescribed period before its estimated
time of arrival; or
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(ii) if the journey is of a kind described in regulations made
for the purposes of this subparagraph—the start of the
shorter period specified in those regulations before its
estimated time of arrival.
(5A) A report of the impending arrival of a pleasure craft must be made:
(a) not earlier than the prescribed number of days before the time
stated in the report to be the estimated time of arrival of the
pleasure craft; and
(b) not later than:
(i) the start of the prescribed period before its estimated
time of arrival; or
(ii) if the journey is of a kind described in regulations made
for the purposes of this subparagraph—the start of the
shorter period specified in those regulations before its
estimated time of arrival.
(6) Regulations made for the purposes of paragraph (5)(b) or (5A)(b)
may prescribe matters of a transitional nature (including
prescribing any saving or application provisions) arising out of the
making of regulations for those purposes.
(7) A report of the impending arrival of an aircraft must be made:
(a) not earlier than 10 days before the time stated in the report to
be the estimated time of arrival of the aircraft; and
(b) not later than the prescribed period before that time.
(8) For the purposes of paragraph (7)(b), the prescribed period before
the estimated time of arrival of an aircraft is:
(a) if the flight from the last airport is likely to take not less than
3 hours—3 hours or such other period as is prescribed by the
regulations; or
(b) if the flight from the last airport is likely to take less than 3
hours:
(i) one hour or such other period as is prescribed by the
regulations; or
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(ii) if the flight is of a kind described in regulations made
for the purposes of this subparagraph—such shorter
period as is specified in those regulations.
(9) A documentary report must:
(a) be in writing; and
(b) be in an approved form; and
(c) be communicated to the Department by sending or giving it
to an officer doing duty in relation to the reporting of ships or
aircraft at the port or airport at which the ship or aircraft is
expected to arrive; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(10) An electronic report must communicate such information as is set
out in an approved statement.
(11) The Comptroller-General of Customs may approve different forms
for documentary reports, and different statements for electronic
reports, to be made under subsections (9) and (10) in different
circumstances, by different kinds of operators of ships or aircraft or
in respect of different kinds of ships or aircraft.
(12) An operator of a ship or aircraft who intentionally contravenes this
section commits an offence punishable, on conviction, by a penalty
not exceeding 120 penalty units.
(13) An operator of a ship or aircraft who contravenes this section
commits an offence punishable, on conviction, by a penalty not
exceeding 60 penalty units.
(14) An offence against subsection (13) is an offence of strict liability.
64AA Arrival report
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
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(2) When the ship or aircraft has arrived at a port or airport in
Australia (whether the first port or airport or any subsequent port
or airport on the same voyage or flight), the operator must report to
the Department, in accordance with this section, particulars of the
arrival of the ship or aircraft and the time of arrival.
(3) Subject to subsection (3A), the report must be made:
(a) in the case of a ship—before:
(i) the end of 24 hours (disregarding any period that occurs
on a Saturday, Sunday or holiday) after the ship’s
arrival; or
(ii) the issue of a Certificate of Clearance in respect of the
ship and the port;
whichever first happens; or
(b) in the case of an aircraft—before:
(i) the end of 3 hours after the aircraft’s arrival; or
(ii) the issue of a Certificate of Clearance in respect of the
aircraft and the airport;
whichever first happens.
(3A) The Comptroller-General of Customs may, by legislative
instrument, determine that reports for specified ships, or specified
aircraft, in specified circumstances must be made before a
specified time or before the occurrence of a specified event. Such
reports must be made in accordance with the instrument.
(4) Subject to subsection (5), a report mentioned in subsection (3) or
(3A) may be made by document or electronically.
(5) If the operator is required to report to the Department under
section 64AAB, or to make a cargo report, in respect of the voyage
or flight, a report mentioned in subsection (3) or (3A) must be
made electronically.
(6) A documentary report must:
(a) be in writing; and
(b) be in an approved form; and
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(c) be communicated to the Department by sending or giving it
to an officer doing duty in relation to the reporting of ships or
aircraft at the port or airport of arrival; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(7) An electronic report must communicate such information as is set
out in an approved statement.
(8) The Comptroller-General of Customs may approve different forms
for documentary reports, and different statements for electronic
reports, to be made under subsections (6) and (7) in different
circumstances, by different kinds of operators of ships or aircraft or
in respect of different kinds of ships or aircraft.
(9) An operator of a ship or aircraft who intentionally contravenes this
section commits an offence punishable, on conviction, by a penalty
not exceeding 120 penalty units.
(10) An operator of a ship or aircraft who contravenes this section
commits an offence punishable, on conviction, by a penalty not
exceeding 60 penalty units.
(11) An offence against subsection (10) is an offence of strict liability.
64AAA Report of stores and prohibited goods
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) When the ship or aircraft has arrived at a port or airport in
Australia (whether the first port or airport or any subsequent port
or airport on the same voyage or flight), the operator must report to
the Department, in accordance with this section, particulars of the
ship’s stores or aircraft’s stores and of any prohibited goods
contained in those stores at the time of arrival.
(3) Subject to subsection (3A), the report must be made:
(a) in the case of a ship—before:
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(i) the end of 24 hours (disregarding any period that occurs
on a Saturday, Sunday or holiday) after the ship’s
arrival; or
(ii) the issue of a Certificate of Clearance in respect of the
ship and the port;
whichever first happens; or
(b) in the case of an aircraft—before:
(i) the end of 3 hours after the aircraft’s arrival; or
(ii) the issue of a Certificate of Clearance in respect of the
aircraft and the airport;
whichever first happens.
(3A) The Comptroller-General of Customs may, by legislative
instrument, determine that reports for specified ships, or specified
aircraft, in specified circumstances must be made before a
specified time or before the occurrence of a specified event. Such
reports must be made in accordance with the instrument.
(4) A report mentioned in subsection (3) or (3A) may be made by
document or electronically.
(5) A documentary report must:
(a) be in writing; and
(b) be in an approved form; and
(c) be communicated to the Department by sending or giving it
to an officer doing duty in relation to the reporting of ships or
aircraft at the port or airport of arrival; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(6) An electronic report must communicate such information as is set
out in an approved statement.
(7) The Comptroller-General of Customs may approve different forms
for documentary reports, and different statements for electronic
reports, to be made under subsections (5) and (6) in different
circumstances, by different kinds of operators of ships or aircraft or
in respect of different kinds of ships or aircraft.
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(8) An operator of a ship or aircraft who intentionally contravenes this
section commits an offence punishable, on conviction, by a penalty
not exceeding 120 penalty units.
(11) In this section:
aircraft’s stores and ship’s stores have the meanings given by
section 130C.
64AAB Notifying Department of particulars of cargo reporters
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) A cargo reporter who has entered into an agreement or
arrangement with another cargo reporter under which cargo for
whose carriage the other cargo reporter is responsible is to be
carried on the ship or aircraft during the voyage or flight must
report to the Department, in accordance with this section,
particulars of the other cargo reporter.
(3) A report must be made electronically and must communicate such
information as is set out in an approved statement.
(4) A report must be made before the latest time by which a cargo
report may be made.
(5) The Comptroller-General of Customs may approve different
statements for reports to be made under this section in different
circumstances or by different kinds of cargo reporters.
(6) A cargo reporter who intentionally contravenes this section
commits an offence punishable, on conviction, by a penalty not
exceeding 120 penalty units.
(7) A cargo reporter who contravenes this section commits an offence
punishable, on conviction, by a penalty not exceeding 60 penalty
units.
(8) An offence against subsection (7) is an offence of strict liability.
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(9) A cargo reporter who is required to make a report under this
section is not liable to be prosecuted for, and cannot be served with
an infringement notice under Division 5 of Part XIII for, an offence
against this section if:
(a) the cargo reporter made a report, but contravened
subsection (4) of this section; and
(b) the time (the actual time of arrival) at which the ship or
aircraft in question arrived at the first port or airport in
Australia since it last departed from a port or airport outside
Australia was later than the estimated time of arrival referred
to in subsection 64AB(8); and
(c) the cargo reporter would not have contravened subsection (4)
of this section if the estimated time of arrival of the ship or
aircraft had been its actual time of arrival.
64AAC Report to Department of persons engaged to unload cargo
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) The operator must report to the Department, in accordance with
this section, particulars of:
(a) in the case of a ship—the stevedore with whom the operator
has entered into a contract for the unloading of the cargo
from the ship at a place in Australia; or
(b) in the case of an aircraft—the depot operator who will first
receive the cargo after it has been unloaded from the aircraft
at a place in Australia.
(3) A report must be made electronically and must communicate such
information as is set out in an approved statement.
(4) A report must be made during the period within which a report
under section 64 of the impending arrival of the ship or aircraft is
required to be made.
(5) The Comptroller-General of Customs may approve different
statements for electronic reports to be made under this section in
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different circumstances, by different kinds of operators of ships or
aircraft or in respect of different kinds of ships or aircraft.
(6) An operator of a ship or aircraft who contravenes this section
commits an offence punishable, on conviction, by a penalty not
exceeding 60 penalty units.
(7) An offence against subsection (6) is an offence of strict liability.
64AB Cargo reports
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) If the ship or aircraft is due to arrive at its first port or airport in
Australia since it last departed from a port or airport outside
Australia, each cargo reporter must report to the Department, in
accordance with this section, particulars of all goods:
(a) that the cargo reporter has arranged to be carried on the ship
or aircraft on the voyage or flight; and
(b) that are intended to be unloaded from the ship or aircraft at a
port or airport in Australia (whether the first port or airport or
any subsequent port or airport on the same voyage or flight);
and
(c) that are not:
(i) accompanied personal or household effects of a
passenger or member of the crew; or
(ii) ship’s stores or aircraft’s stores.
(2A) If the ship or aircraft is due to arrive at its first port, or airport, in
Australia since it last called at a port, or departed from an airport,
outside Australia, each cargo reporter must report to the
Department, in accordance with this section, particulars of all
goods that the cargo reporter has arranged to be carried on the ship
or aircraft and that are intended to be kept on board the ship or
aircraft for shipment on to a place outside Australia, other than:
(a) goods that are accompanied personal or household effects of
a passenger or member of the crew; or
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(b) ship’s stores or aircraft’s stores.
(4) A cargo report must be an electronic report.
(4B) An electronic cargo report must communicate such information as
is set out in an approved statement.
(5) If the information required by an approved statement to be
communicated electronically refers to particulars of the consignor
or consignee of goods:
(a) in the case of a report under subsection (2)—the reference in
the statement to the consignor of goods is a reference to a
supplier of goods who is located outside Australia and:
(i) initiates the sending of goods to a person in Australia; or
(ii) complies with a request from a person in Australia to
send goods to the person; and
(aa) in the case of a report under subsection (2A)—the reference
in the statement to the consignor of goods is a reference to a
supplier of goods who is located outside Australia and:
(i) initiates the sending of goods to a person in a place
outside Australia; or
(ii) complies with a request from a person in a place outside
Australia to send goods to the person; and
(b) in any case—the reference in the statement to the consignee
of goods is a reference to the person who is the ultimate
recipient of goods that have been sent from outside Australia,
whether or not the person ordered or paid for the goods.
(6) The Comptroller-General of Customs may approve different
statements for the cargo reports to be made in different
circumstances or by different kinds of cargo reporters.
(7) The statement approved for a report by a special reporter in
relation to low value cargo of a particular kind must not require the
special reporter to include information relating to cargo of that kind
at a level of specificity below the level of a submaster air waybill
or an ocean bill of lading, as the case requires.
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(7A) The statement approved for a report by a re-mail reporter in
relation to re-mail items must not require the reporter to include
information relating to re-mail items at a level of specificity below
the level of a submaster air waybill or an ocean bill of lading, as
the case requires.
Note: This means that a re-mail reporter using the approved statement does
not have to give information about individual re-mail items.
(7B) However, a re-mail reporter must not use that approved statement
for a re-mail item for which the reporter has information below that
level of specificity.
Note: A re-mail reporter who does not use the approved statement for
re-mail items must provide information about individual re-mail items
in a cargo report.
(8) A cargo report is to be made not later than:
(a) if the cargo is carried on a ship:
(i) the start of the prescribed period; or
(ii) if the journey from the last port is of a kind described in
regulations made for the purposes of this
subparagraph—the start of the shorter period that is
specified in those regulations;
before the estimated time of arrival of the ship at the first port
in Australia since it last departed from a port outside
Australia; or
(b) if the cargo is carried on an aircraft:
(i) 2 hours or such other period as is prescribed by the
regulations; or
(ii) if the flight from the last airport is of a kind described in
regulations made for the purposes of this
subparagraph—such shorter period as is specified in
those regulations;
before the estimated time of arrival specified in the report
under section 64 of the impending arrival of the aircraft at the
first airport in Australia since it last departed from an airport
outside Australia.
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(8A) Regulations made for the purposes of paragraph (8)(a) may
prescribe matters of a transitional nature (including prescribing any
saving or application provisions) arising out of the making of
regulations for those purposes.
(9) A cargo reporter who intentionally contravenes this section
commits an offence punishable, on conviction, by a penalty not
exceeding 120 penalty units.
(10) A cargo reporter who contravenes this section commits an offence
punishable, on conviction, by a penalty not exceeding 60 penalty
units.
(11) An offence against subsection (10) is an offence of strict liability.
(14A) A cargo reporter who is required to make a cargo report in respect
of particular goods is not liable to be prosecuted for, and cannot be
given an infringement notice for, an offence against this section if:
(a) the cargo reporter made a cargo report, but contravened
subsection (8) because the report was not made before the
start of a certain period; and
(b) the time (the actual time of arrival) at which the ship or
aircraft in question arrived at the first port or airport in
Australia since it last departed from a port or airport outside
Australia was later than the estimated time of arrival referred
to in subsection (8); and
(c) the cargo reporter would not have contravened subsection (8)
if the estimated time of arrival of the ship or aircraft had been
its actual time of arrival.
(15) Nothing in this section affects the operation of Subdivision C.
(16) In this section:
aircraft’s stores and ship’s stores have the meanings given by
section 130C.
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64ABAA Outturn reports
(1) When cargo is unloaded from an aircraft at an airport, the depot
operator whose particulars have been communicated to the
Department by the operator of the aircraft under section 64AAC
must communicate electronically to the Department an outturn
report in respect of the cargo.
(2) When a container is unloaded from a ship at a port, the stevedore
whose particulars have been communicated to the Department by
the operator of the ship under section 64AAC must communicate
electronically to the Department an outturn report in respect of the
container.
(3) When cargo that is not in a container is unloaded from a ship, the
stevedore whose particulars have been communicated to the
Department by the operator of the ship under section 64AAC must
communicate electronically to the Department an outturn report in
respect of the cargo.
(4) When cargo unloaded from an aircraft or ship has been moved,
under a permission given under section 71E, to a Customs place
other than a warehouse, the person in charge of the Customs place
must communicate electronically to the Department an outturn
report in respect of the cargo.
(5) An outturn report must:
(a) if it is made under subsection (1), (3) or (4):
(i) specify any goods included in the cargo report that have
not been unloaded or, if there are no such goods, contain
a statement to that effect; and
(ii) specify any goods not included in the cargo report that
have been unloaded or, if there are no such goods,
contain a statement to that effect; and
(b) if it is made under subsection (2)—set out a list of the
containers that have been unloaded; and
(c) in any case:
(i) be in accordance with an approved statement; and
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(ii) state any times required by section 64ABAB; and
(iii) be made within the period or at the time required by that
section.
(6) The Comptroller-General of Customs may approve different
statements for the outturn reports to be made by stevedores, depot
operators, or persons in charge of Customs places.
(7) An officer may disclose a cargo report to a stevedore, a depot
operator or a person in charge of a Customs place (other than a
warehouse) for the purpose of enabling the stevedore, operator or
person to communicate to the Department an outturn report in
respect of the cargo.
(8) A person who intentionally contravenes this section commits an
offence punishable, on conviction, by a penalty not exceeding 120
penalty units.
(9) A person who contravenes this section commits an offence
punishable, on conviction, by a penalty not exceeding 60 penalty
units.
(10) An offence against subsection (9) is an offence of strict liability.
(11) In this section:
Customs place has the meaning given by subsection 183UA(1).
64ABAB When outturn report is to be communicated to
Department
(1) In the case of cargo unloaded from an aircraft at an airport and
received into a depot, the depot operator must communicate the
outturn report to the Department within 24 hours, or such other
period as is prescribed by the regulations, after the time of arrival
of the aircraft as stated in the report under section 64AA.
(2) Subsections (2A), (2B), (2C), (2D) and (2E) of this section apply to
outturn reports a stevedore must communicate under
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subsection 64ABAA(2) because of the unloading of one or more
containers from a ship at a port.
(2A) The stevedore must communicate a report at the end of each
period:
(a) that starts at a time described in subsection (2B); and
(b) that is 3 hours long; and
(c) during which a container is unloaded.
(2B) A period starts:
(a) at the time the first container is unloaded; or
(b) immediately after the end of the most recent period covered
by subsection (2A); or
(c) at the first time a container is unloaded after the end of the
most recent period covered by subsection (2A), if a container
has not been unloaded in the 3 hours starting at the end of the
most recent period covered by that subsection.
(2C) The first report must state the time the first container is unloaded.
(2D) The last report must state the time when the unloading of the
containers was completed.
(2E) If the stevedore communicates a report that:
(a) covers the unloading of a container that, because of a
decision not to unload any more containers that was made
after the communication, completes the unloading of the
containers; and
(b) does not state the time when the unloading of the containers
was completed;
the stevedore must communicate another report that states that the
unloading of the containers has been completed. The stevedore
must do so within 3 hours of the decision being made.
(2F) If the regulations prescribe a period other than 3 hours,
subsections (2A), (2B) and (2E) have effect as if they referred to
the period prescribed instead of 3 hours.
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(3) In the case of cargo (not in containers) unloaded from a ship at a
wharf, the stevedore must communicate the outturn report to the
Department within 5 days, or such other period as is prescribed by
the regulations, after the day on which the unloading of the cargo
from the ship was completed. The outturn report must state the
time when the unloading of the cargo was completed.
(4) In the case of cargo unloaded from a ship or aircraft and moved,
under a permission given under section 71E, to a Customs place (as
defined in subsection 183UA(1)) other than a warehouse, the
person in charge of the Customs place must communicate the
outturn report to the Department:
(a) if the cargo is in a container:
(i) if the container is not unpacked at that place—within 24
hours (or such longer period as is prescribed by the
regulations) after the person in charge of that place
recorded the receipt of the container at that place; or
(ii) if the container is unpacked at that place—within 24
hours, or such other period as is prescribed by the
regulations, after it was unpacked; or
(b) if the cargo is not in a container—not later than:
(i) the day after the day on which the person in charge of
that place recorded a receipt of the cargo at that place;
or
(ii) if a later time is prescribed by the regulations—that later
time.
If the cargo is in a container that is unpacked at the Customs place,
the outturn report must state the time when the unpacking of the
cargo was completed.
64ABAC Explanation of shortlanded or surplus cargo
(1) If an outturn report specifies:
(a) any goods included in the cargo report that have not been
unloaded; or
(b) any goods not included in the cargo report that have been
unloaded;
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the officer may require the cargo reporter who made the cargo
report in relation to the goods to explain why the goods were not
unloaded or were not included in the cargo report, as the case may
be.
(2) If a cargo reporter in respect of whom a requirement is made under
subsection (1) fails to comply with the requirement, the cargo
reporter commits a offence punishable, on conviction, by a penalty
not exceeding 60 penalty units.
64ACA Passenger reports
Obligation to report on passengers
(1) The operator of a ship or aircraft that is due to arrive, from a place
outside Australia, at a port or airport in Australia (whether it is the
first or any subsequent port or airport of the voyage or flight) must
report to the Department on each passenger who will be on board
the ship or aircraft at the time of its arrival at the port or airport.
Note 1: This obligation must be complied with even if the information
concerned is personal information (as defined in the Privacy Act
1988).
Note 2: See also section 64ACC, which deals with what happens if
information has already been reported under the Migration Act 1958.
Note 3: Section 64ACD contains an offence for failure to comply with this
subsection.
How report is to be given—certain operators to use an approved
electronic system
(2) If one of the following paragraphs applies, the operator must give
the report by the electronic system approved for the operator for
the purposes of this subsection:
(a) the ship is on a voyage for transporting persons:
(i) that is provided for a fee payable by those using it; and
(ii) the operator of which is prescribed by the regulations;
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and the Comptroller-General of Customs has, in writing,
approved an electronic system for the operator for the
purposes of this subsection;
(b) the aircraft is on a flight that is provided as part of an airline
service:
(i) that is provided for a fee payable by those using it; and
(ii) that is provided in accordance with fixed schedules to or
from fixed terminals over specific routes; and
(iii) that is available to the general public on a regular basis;
and the Comptroller-General of Customs has, in writing,
approved an electronic system for the operator for the
purposes of this subsection.
Note 1: An approval, and a variation or revocation of an approval, is a
legislative instrument: see subsection (10).
Note 2: An approval can be varied or revoked under subsection 33(3) of the
Acts Interpretation Act 1901.
(3) However, if the approved electronic system is not working, then
the operator must give the report as if subsection (4) applied.
How report to is be given—other operators
(4) The operator of any other ship or aircraft may give the report by
document or electronically.
(5) If the report relates to a ship, it must be given not later than:
(a) the start of the prescribed period before its estimated time of
arrival; or
(b) if the journey is of a kind described in regulations made for
the purposes of this paragraph—the start of the shorter period
before its estimated time of arrival that is specified in those
regulations.
(5A) Regulations made for the purposes of subsection (5) may prescribe
matters of a transitional nature (including prescribing any saving or
application provisions) arising out of the making of regulations for
those purposes.
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Deadline for giving report—aircraft
(6) If the report relates to an aircraft, it must be given not later than:
(a) if the flight from the last airport outside Australia is likely to
take not less than 3 hours—3 hours; or
(b) if the flight from the last airport outside Australia is likely to
take less than 3 hours—one hour;
before the time stated in the report made under section 64 to be the
estimated time of arrival of the aircraft.
Other requirements for documentary reports
(7) If the report is given by document, it must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as is required by the form; and
(d) be signed in a manner specified in the form; and
(e) be communicated to the Department by sending or giving it
to an officer doing duty in relation to the reporting of ships or
aircraft at the port or airport at which the ship or aircraft is
expected to arrive.
Other requirements for electronic reports
(8) If the report is given electronically (whether or not by an electronic
system approved for the purposes of subsection (2)), it must
communicate such information as is set out in an approved
statement.
Different forms and statements for different circumstances etc.
(9) The Comptroller-General of Customs may approve different forms
for documentary reports, and different statements for electronic
reports, to be made under subsections (7) and (8) in different
circumstances, by different kinds of operators of ships or aircraft or
in respect of different kinds of ships or aircraft.
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Legislative instruments
(10) An approval of an electronic system for the purposes of
subsection (2), or a variation or revocation of such an approval, is a
legislative instrument.
Purpose for which information obtained
(12) Information obtained by the Department under this section is taken
to be obtained by the Department for the purposes of the
administration of this Act, the Migration Act 1958, and any other
law of the Commonwealth prescribed by regulations for the
purposes of this subsection.
64ACB Crew reports
Obligation to report on crew
(1) The operator of a ship or aircraft that is due to arrive, from a place
outside Australia, at a port or airport in Australia (whether it is the
first or any subsequent port or airport of the voyage or flight) must,
in accordance with this section, report to the Department on each
member of the crew who will be on board the ship or aircraft at the
time of its arrival at the port or airport.
Note 1: This obligation must be complied with even if the information
concerned is personal information (as defined in the Privacy Act
1988).
Note 2: See also section 64ACC, which deals with what happens if
information has already been reported under the Migration Act 1958.
Note 3: Section 64ACD contains an offence for failure to comply with this
subsection.
How report is to be given
(2) The operator may give the report by document or electronically.
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Deadline for giving report
(3) The report must be made during the period within which a report
under section 64 of the impending arrival of the ship or aircraft is
required to be made.
(4) However, a report in respect of an aircraft must not be made before
the date of departure of the aircraft from the last airport outside
Australia.
Other requirements for documentary reports
(5) If the report is given by document, it must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as is required by the form; and
(d) be signed in a manner specified in the form; and
(e) be communicated to the Department by sending or giving it
to an officer doing duty in relation to the reporting of ships or
aircraft at the port or airport at which the ship or aircraft is
expected to arrive.
Other requirements for electronic reports
(6) If the report is given electronically, it must communicate such
information as is set out in an approved statement.
Different forms and statements for different circumstances etc.
(7) The Comptroller-General of Customs may approve different forms
for documentary reports, and different statements for electronic
reports, to be made under subsections (5) and (6) in different
circumstances, by different kinds of operators of ships or aircraft or
in respect of different kinds of ships or aircraft.
Purpose for which information obtained
(9) Information obtained by the Department under this section is taken
to be obtained by the Department for the purposes of the
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administration of this Act, the Migration Act 1958, and any other
law of the Commonwealth prescribed by regulations for the
purposes of this subsection.
64ACC Information does not have to be reported if it has already
been reported under the Migration Act 1958
(1) If:
(a) both:
(i) section 64ACA or 64ACB of this Act; and
(ii) section 245L of the Migration Act 1958;
require the same piece of information in relation to a
particular passenger or member of the crew on a particular
voyage or flight to be reported; and
(b) the operator has reported that piece of information in relation
to that passenger or member of the crew in accordance with
that section of the Migration Act 1958;
the operator is then taken not to be required by section 64ACA or
64ACB of this Act (as the case requires) to report the same piece
of information in relation to those passengers or crew.
Note: This may mean that no report at all is required under this Act.
(2) However, subsection (1) only applies if the report under the
Migration Act 1958 relates to the arrival of the ship or aircraft at
the same port or airport for which this Act requires a report.
Note: So, for example, if a report under the Migration Act 1958 is given for
a ship’s or aircraft’s arrival in an external Territory that is not part of
Australia for the purposes of this Act, subsection (1) does not apply
and a report under this Act is required.
64ACD Offence for failure to comply
(1) An operator of a ship or aircraft who intentionally contravenes
section 64ACA or 64ACB commits an offence punishable, on
conviction, by a penalty not exceeding 120 penalty units.
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(2) An operator of a ship or aircraft who contravenes section 64ACA
or 64ACB commits an offence punishable, on conviction, by a
penalty not exceeding 60 penalty units.
(3) An offence against subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(4) An operator of an aircraft or ship commits a separate offence under
subsection (1) or (2) in relation to each passenger or member of the
crew in relation to whom the operator contravenes section 64ACA
or 64ACB.
64ACE Communication of reports
(1) For the purposes of this Act, a documentary report that is sent or
given to the Department in accordance with section 64, 64AA,
64AAA, 64ACA or 64ACB may be sent or given in any prescribed
manner and, when so sent or given, is taken to have been
communicated to the Department when it is received by an officer.
(2) For the purposes of this Act, a report that is sent electronically to
the Department under section 64, 64AA, 64AAA, 64AAB,
64AAC, 64AB, 64ABAA, 64ACA or 64ACB is taken to have been
communicated to the Department when an acknowledgment of the
report is sent to the person identified in the report as the person
sending it.
64ADAA Requirements for communicating to Department
electronically
A communication that is required or permitted by this Subdivision
to be made to the Department electronically must:
(a) be signed by the person who makes it (see
paragraph 126DA(1)(c)); and
(b) otherwise meet the information technology requirements
determined under section 126DA.
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64ADA Disclosure of cargo reports to port authorities
(1) An officer may disclose a cargo report to a port authority for the
purpose of enabling the authority to collect statistics or compute
liability for wharfage charges.
(2) A person to whom information is disclosed under subsection (1)
must not:
(a) use the information for any purpose other than the purpose
for which the information was disclosed; or
(b) disclose the information to any person except to the extent
necessary for that purpose.
Penalty: Imprisonment for 2 years.
(3) A reference in this section to disclosure of information includes a
reference to disclosure by way of the provision of electronic access
to the information.
64AE Obligation to answer questions and produce documents
(1) The operator of a ship or aircraft to whom section 64, 64AA,
64AAA, 64ACA or 64ACB applies must:
(a) answer questions asked by a Collector relating to the ship or
aircraft or its cargo, crew, passengers, stores or voyage; and
(b) produce documents requested by the Collector relating to a
matter referred to in paragraph (a), if the documents are in his
or her possession or control at the time of the request.
Penalty: 30 penalty units.
(1A) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(2) Each cargo reporter to whom section 64AB applies must:
(a) answer questions asked by a Collector relating to the goods
he or she has arranged to be carried on the relevant ship or
aircraft; and
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(b) produce documents requested by the Collector relating to
such goods, if the documents are in his or her possession or
control at the time of the request.
Penalty: 30 penalty units.
(2A) Subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(3) It is a defence to a prosecution for an offence against subsection (1)
or (2) if the person charged had a reasonable excuse for:
(a) refusing or failing to answer questions asked by a Collector;
or
(b) refusing or failing to produce documents when so requested
by a Collector.
64AF Obligation to provide access to passenger information
(1) An operator of an international passenger air service commits an
offence if:
(a) the operator receives a request from the Comptroller-General
of Customs to allow authorised officers ongoing access to the
operator’s passenger information in a particular manner and
form; and
(b) the operator fails to provide that access in that manner and
form.
Note 1: For operator, international passenger air service and passenger
information, see subsection (6).
Note 2: The obligation to provide access must be complied with even if the
information concerned is personal information (as defined in the
Privacy Act 1988).
Penalty: 50 penalty units.
(2) An operator of an international passenger air service does not
commit an offence against subsection (1) at a particular time if, at
that time, the operator cannot itself access the operator’s passenger
information.
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Note 1: For example, the operator cannot access the operator’s passenger
information if the operator’s computer system is not working.
Note 2: A defendant bears an evidential burden in relation to the matter in
subsection (2) (see subsection 13.3(3) of the Criminal Code).
(3) An operator of an international passenger air service commits an
offence if the operator fails to provide an authorised officer to
whom the operator is required to allow access in accordance with
subsection (1) with all reasonable facilities, and assistance,
necessary to obtain information by means of that access and to
understand information obtained.
Penalty: 50 penalty units.
(4) An operator of an international passenger air service does not
commit an offence against subsection (3) if the operator had a
reasonable excuse for failing to provide the facilities and assistance
in accordance with that subsection.
Note: A defendant bears an evidential burden in relation to the matter in
subsection (4) (see subsection 13.3(3) of the Criminal Code).
(5) An authorised officer must only access an operator’s passenger
information for the purposes of performing his or her functions in
accordance with:
(a) this Act; or
(b) a law of the Commonwealth prescribed by regulations for the
purposes of this paragraph.
(6) In this section:
Australian international flight means a flight:
(a) from a place within Australia to a place outside Australia; or
(b) from a place outside Australia to a place within Australia.
international passenger air service means a service of providing
air transportation of people:
(a) by means of Australian international flights (whether or not
the operator also operates domestic flights or other
international flights); and
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(b) for a fee payable by people using the service; and
(c) in accordance with fixed schedules to or from fixed terminals
over specific routes; and
(d) that is available to the general public on a regular basis.
operator, in relation to an international passenger air service,
means a person who conducts, or offers to conduct, the service.
passenger information, in relation to an operator of an
international passenger air service, means any information the
operator of the service keeps electronically relating to:
(a) flights scheduled by the operator (including information
about schedules, departure and arrival terminals, and routes);
and
(b) payments by people of fees relating to flights scheduled by
the operator; and
(c) people taking, or proposing to take, flights scheduled by the
operator; and
(d) passenger check-in, and seating, relating to flights scheduled
by the operator; and
(e) numbers of passengers taking, or proposing to take, flights
scheduled by the operator; and
(f) baggage, cargo or anything else carried, or proposed to be
carried, on flights scheduled by the operator and the tracking
and handling of those things; and
(g) itineraries (including any information about things other than
flights scheduled by the operator) for people taking, or
proposing to take, flights scheduled by the operator.
Note: The flights referred to are any flights scheduled by the operator (not
just Australian international flights).
64A Ships or aircraft arriving at certain places
(1) The master of a relevant ship or the pilot of a relevant aircraft shall,
if required to do so by a Collector, make a report within such time
as is specified by the Collector and in such form as is specified by
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the Collector, of the ship or aircraft and of the cargo of the ship or
aircraft.
Penalty: 60 penalty units.
(2) The master of a relevant ship or the pilot of a relevant aircraft shall,
if required to do so by a Collector, answer questions relating to the
ship or aircraft, to its cargo, crew, passengers or stores or to its
voyage or flight.
Penalty: 30 penalty units.
(3) The master of a relevant ship or the pilot of a relevant aircraft shall,
if required to do so by a Collector, produce documents relating to
the matters referred to in subsection (2).
Penalty: 30 penalty units.
(3A) Subsections (1), (2) and (3) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(4) In this section:
relevant aircraft means an aircraft that arrives from parts beyond
the seas at a place other than an airport in pursuance of permission
granted under section 58.
relevant ship means a ship that arrives from parts beyond the seas
at a place other than a port in pursuance of permission granted
under section 58.
65 Master or pilot of wrecked ship or aircraft to report
(1) When any ship is lost or wrecked upon the coast the master or
owner shall without any unnecessary delay make report of the ship
and cargo by delivering to the Collector a Manifest so far as it may
be possible for him or her to do so.
Penalty: 60 penalty units.
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(1A) Subsection (1) does not apply to the extent that it requires the
master or owner of the ship to make a report of the cargo if the
master or owner has:
(a) made a cargo report in respect of the cargo; or
(b) communicated an outward manifest under section 119 in
respect of the cargo.
Note: A defendant bears an evidential burden in relation to the matter in
subsection (1A) (see subsection 13.3(3) of the Criminal Code).
(2) When any aircraft arriving from parts beyond the seas is lost or
wrecked at any place within Australia, the pilot or owner shall,
without any unnecessary delay, make report of the aircraft and
cargo by delivering to the Collector a Manifest so far as it may be
possible for him or her to do so.
Penalty: 60 penalty units.
(2A) Subsection (2) does not apply to the extent that it requires the pilot
or owner of the aircraft to make a report of the cargo if the pilot or
owner has:
(a) made a cargo report in respect of the cargo; or
(b) communicated an outward manifest under section 119 in
respect of the cargo.
Note: A defendant bears an evidential burden in relation to the matter in
subsection (2A) (see subsection 13.3(3) of the Criminal Code).
(3) Subsections (1) and (2) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
66 Goods derelict to be delivered to officer
Whoever has any dutiable goods derelict flotsam jetsam lagan or
wreck in his or her possession shall deliver the same to an officer
without unnecessary delay.
Penalty: 20 penalty units.
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67 Interference with derelict goods
(1) No person shall unnecessarily move alter or interfere with any
goods derelict flotsam jetsam lagan or wreck.
Penalty: 20 penalty units.
(2) Subsection (1) does not apply to a person who moves, alters or
interferes with the goods by authority.
Note: For by authority, see subsection 4(1).
Subdivision C—The registration, rights and obligations of
special reporters
67EA Special reporters
For the purposes of section 64AB of this Act, a person or a
partnership may, in accordance with this Subdivision, become a
special reporter in relation to low value cargo of a particular kind.
67EB Requirements for registration as a special reporter
(1) The Comptroller-General of Customs must not register a person as
a special reporter if:
(b) the applicant does not satisfy the Comptroller-General of
Customs as mentioned in subsection (2) in relation to low
value cargo of that kind; or
(c) if the applicant is applying to be registered in respect of low
value cargo consigned from a particular mail-order house—
the applicant is not a party to a house agreement with that
mail-order house in force at all times during the 3
consecutive months before the making of the application; or
(d) the applicant does not have dedicated computer facilities
having such specifications as are determined, in writing, by
the Comptroller-General of Customs for the purpose of this
paragraph, in relation to low value cargo generally,
including, in particular, specifications to ensure that the
information maintained by the applicant in those facilities
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will not be able to be accessed or altered by unauthorised
persons; or
(e) in the opinion of the Comptroller-General of Customs:
(i) if the applicant is a natural person—the applicant is not
a fit and proper person to be registered as a special
reporter; or
(ii) if the applicant is a partnership—any of the partners is
not a fit and proper person to be a member of a
partnership registered as a special reporter; or
(iii) if the applicant is a company—any director, officer or
shareholder of a company who would participate in the
management of the affairs of the company is not a fit
and proper person so to participate; or
(iv) an employee of the applicant who would participate in
the management of the applicant’s dedicated computer
facilities is not a fit and proper person so to participate;
or
(v) if the applicant is a company—the company is not a fit
and proper company to be registered as a special
reporter.
(2) An applicant for registration as a special reporter in relation to low
value cargo of a particular kind is taken to comply with this
subsection if, and only if, the applicant satisfies the
Comptroller-General of Customs that:
(a) in a case of low value cargo consigned from a particular
mail-order house to consignees in Australia—the applicant is
likely to make cargo reports covering at least 1,000 such
consignments per month from the mail-order house during
the period of registration; or
(b) in a case of low value cargo of another prescribed kind
consigned from a place outside Australia to a consignee in
Australia—the applicant is likely to make cargo reports
covering a number of consignments per month of that kind
that is not less than the number specified in the regulations.
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(3) The Comptroller-General of Customs must, in deciding whether a
person is a fit and proper person for the purposes of
subparagraph (1)(e)(i), (ii), (iii) or (iv) have regard to:
(a) any conviction of the person of an offence against this Act
committed within the 10 years immediately before the
decision; and
(b) any conviction of the person of an offence punishable by
imprisonment for one year or longer:
(i) against another law of the Commonwealth; or
(ii) against a law of a State or of a Territory;
if that offence was committed within the 10 years
immediately before that decision; and
(c) whether the person is an insolvent under administration; and
(d) whether the person was, in the 2 years immediately before
that decision, a director of, or concerned in the management
of, a company that:
(i) had been, or is being, wound up; or
(ii) had had its registration as a special reporter in relation
to any low value cargo of any kind cancelled by the
Comptroller-General of Customs because of a breach of
any condition to which the registration of the company
as a special reporter was subject; and
(e) whether any misleading information or document has been
furnished in relation to the person by the applicant under
subsection 67EC(2), 67ED(5) or 67EK(12); and
(f) if any information or document given by or in relation to the
person was false—whether the applicant knew that the
information or document was false; and
(g) whether the person has been refused a transport security
identification card, or has had such a card suspended or
cancelled, within the 10 years immediately before the
decision.
(4) The Comptroller-General of Customs must, in deciding whether a
company is a fit and proper company for the purpose of
subparagraph (1)(e)(v), have regard to:
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(a) any conviction of the company of an offence:
(i) against this Act; or
(ii) if it is punishable by a fine of $5,000 or more—against
another law of the Commonwealth, or a law of a State
or of a Territory;
committed:
(iii) within the 10 years immediately before that decision;
and
(iv) at a time when any person who is presently a director,
officer or shareholder of a kind referred to in
subparagraph (1)(e)(iii) in relation to the company was
such a director, officer or shareholder; and
(b) whether a receiver of the property, or part of the property, of
the company has been appointed; and
(c) whether the company is under administration within the
meaning of the Corporations Act 2001; and
(d) whether the company has executed, under Part 5.3A of that
Act, a deed of company arrangement that has not yet
terminated; and
(f) whether the company is being wound up.
(5) Nothing in this section affects the operation of Part VIIC of the
Crimes Act 1914 (which includes provisions that, in certain
circumstances, relieves persons from the requirement to disclose
spent convictions and requires persons aware of such convictions
to disregard them).
67EC The making of an application
(1) An applicant for registration as a special reporter in respect of low
value cargo of a particular kind may make an application under this
subsection in relation to cargo of that kind.
(2) An application must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
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(d) be accompanied by such other documentation as the form
requires; and
(e) be signed in the manner indicated in the form; and
(f) be lodged as required by subsection (4).
(3) Without limiting by implication the generality of the information
that may be required by the approved form, the application must
indicate the premises in Australia at which the dedicated computer
facilities of the applicant are located and the premises in Australia
at which documents relating to information required to be stored on
those facilities are or will be located.
(4) An application is taken to have been lodged with the Department
when the application is first received by an officer of Customs
designated by the Comptroller-General of Customs to receive such
applications.
(5) The day on which an application is taken to have been lodged must
be recorded on the application.
(6) For the avoidance of doubt, it is the intention of the Parliament that
a person who seeks to be registered as a special reporter:
(a) if the person seeks that registration in relation to low value
cargo consigned from more than one mail-order house—must
make a separate application for such registration in relation to
each such house; and
(c) if the person seeks that registration in relation to low value
cargo of any other kind prescribed by the regulations—must
make a separate application for such registration in relation to
each prescribed kind of low value cargo.
67ED Consideration of the application
(1) If an application under section 67EC for registration as a special
reporter in relation to low value cargo of a particular kind is
lodged, the Comptroller-General of Customs must, having regard:
(a) to the terms of the application; and
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(b) if additional information is supplied in response to a
requirement under subsection (5)—to that additional
information;
decide whether or not to register the applicant in relation to low
value cargo of that kind.
(2) The Comptroller-General of Customs must make a decision within
60 days after:
(a) if paragraph (b) does not apply—the lodgment of the
application; and
(b) if the Comptroller-General of Customs requires further
information to be supplied under subsection (5) and the
applicant supplies the information in accordance with that
subsection—the receipt of the information.
(3) If the Comptroller-General of Customs decides to register the
applicant in relation to low value cargo of the kind referred to in
the application, the Comptroller-General of Customs must register
the applicant as a special reporter in respect of low value cargo of
that kind and notify the applicant, in writing, of that decision
specifying the day on which the registration comes into force.
(4) If the Comptroller-General of Customs decides not to register the
applicant in respect of low value cargo of that kind referred to in
the application, the Comptroller-General of Customs must notify
the applicant, in writing, of that decision setting out the reasons for
so deciding.
(5) If, in considering the application, the Comptroller-General of
Customs decides that he or she needs further information on any
matter dealt with in the application:
(a) the Comptroller-General of Customs may, by notice in
writing to the applicant, require the applicant to provide such
additional information relating to that matter as the
Comptroller-General of Customs specifies within a period
specified in the notice; and
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(b) unless the information is given to the Comptroller-General of
Customs within that period—the applicant is taken to have
withdrawn the application.
67EE Basic conditions attaching to registration as a special reporter
(1) The registration of a special reporter is subject to:
(a) the conditions set out in this section and section 67EF; and
(b) if the special reporter is registered as a special reporter in
respect of low value cargo consigned from a mail-order
house—section 67EG; and
(c) if regulations under section 67EH apply—that section.
(2) The special reporter must give the Comptroller-General of
Customs written information of any of the following matters within
30 days after the occurrence of the matter:
(a) any matter that might, if the reporter were not a special
reporter but were an applicant for registration, cause
paragraph 67EB(1)(e) to apply in relation to the reporter;
(b) if, after the registration, or renewal of registration, of a
company as a special reporter, a person commences to
participate, as a director, officer or shareholder, in the
management of the affairs of the company—the fact of such
commencement; and
(c) if, after the registration, or renewal of registration, of a
special reporter, a person commences to participate as an
employee of the special reporter in the management of the
dedicated computer facilities of the special reporter—the fact
of such commencement; and
(d) if the special reporter is a partnership—the fact of any change
in the membership of the partnership.
(3) The special reporter must communicate such cargo reports by
using dedicated computer facilities.
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67EF Storage and record maintenance conditions
(1) A person who is or has been a special reporter must:
(a) store in dedicated computer facilities at notified premises all
information relating to individual consignments that the
reporter would, but for the reporter’s registration under
section 67ED or renewal of registration under section 67EK,
be required to give to the Department under section 64AB;
and
(b) for 2 years after the date that an abbreviated cargo report
covering a consignment is transmitted to the Department,
retain at notified premises all the information stored under
paragraph (a) in relation to that consignment and also all
physical documents of a prescribed kind that cover or relate
to that consignment.
(2) If, at any time, while a person is, or within 2 years after the person
ceased to be, a special reporter in relation to low value cargo of a
particular kind, the person intends to change the location of
notified premises at which:
(a) all or any of the dedicated computer facilities used to store
information relating to cargo of that kind are situated; or
(b) all or any documents containing information relating to cargo
of that kind required to be stored in such facilities are
situated;
the person must, before so doing, notify the Comptroller-General
of Customs in writing of the intention to change the premises and
include particulars of the changes proposed and of the date on
which those changes will take effect.
(3) The special reporter must ensure that the changed premises
referred to in subsection (2) are located in Australia.
(4) The special reporter must provide an officer of Customs with
online access to the information stored and retained under
subsection (1) and with the capacity to download that information,
or a part of that information, at any time as required by an officer
of Customs.
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(5) The special reporter must, despite providing an officer of Customs
with the capacity to download information referred to in
subsection (4), electronically transfer that information, or a part of
that information, to an officer of Customs at any reasonable time as
required by an officer of Customs.
67EG Special mail-order house condition
If a person is registered as a special reporter in relation to low
value cargo consigned from a particular mail-order house, the
person must:
(a) ensure, at all times while that person continues to be a special
reporter in relation to that mail-order house, that there is in
force between the person and that mail-order house a house
agreement within the meaning of section 63A; and
(b) if the agreement expires or for any reason is terminated or
there is a breach or an alleged breach of the terms of that
agreement—notify the Comptroller-General of Customs, in
writing, of that expiration or termination or of that breach or
alleged breach.
67EH Further conditions may be imposed by regulations
The regulations may, at any time, provide that:
(a) if a person is first registered as a special reporter after that
time; or
(b) if a person’s registration as a special reporter is renewed after
that time;
that registration, or registration as renewed, is subject to such
further conditions relevant to registration or renewal of registration
as a special reporter under this Subdivision as the regulations
specify.
67EI Breach of conditions of registration
(1) A person who is or has been a special reporter must not breach a
condition of the person’s registration as a special reporter.
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Penalty: 60 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.
67EJ Duration of registration
If a person is registered as a special reporter in relation to low
value cargo of a particular kind, that registration:
(a) unless paragraph (b) applies—comes into force on a date
specified by the Comptroller-General of Customs under
subsection 67ED(3); and
(b) if it is a renewed registration—comes into force on a date
determined under subsection 67EK(8); and
(c) remains in force for 2 years after it comes into force unless,
before that time, it is cancelled under section 67EM.
67EK Renewal of registration
(1) A person who is a special reporter in relation to low value cargo of
a particular kind may seek renewal of registration in relation to
cargo of that kind by making and lodging a further application in
accordance with the requirements of section 67EC:
(a) unless paragraph (b) applies—not later than 30 days before
the end of the current period of registration; or
(b) if the Comptroller-General of Customs is satisfied that, for
reasons beyond the control of the special reporter, it was not
possible to meet the requirements of paragraph (a)—not later
than such later date before the end of the period of
registration as the Comptroller-General of Customs specifies.
(2) Subject to subsection (3), sections 67EB and 67EC apply in
relation to an application for renewal of registration in the same
manner as they applied to the original application.
(3) Subsection 67EB(2) has effect in relation to an application for
renewal of registration:
(a) if the registration relates to a low value cargo consigned from
a particular mail-order house—as if that subsection required
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the applicant, as a special reporter, to have reported at least
3,000 consignments of such cargo from that house during the
3 months immediately before the making of the application;
and
(c) if the registration relates to low value cargo of another
prescribed kind—as if that subsection required the applicant,
as a special reporter, to have reported at least the prescribed
number of consignments of cargo of that kind during the 3
months before the making of the application.
(4) In considering an application for renewal of registration as a
special reporter, if the Comptroller-General of Customs has varied
the specifications in relation to dedicated computer facilities in any
manner, the special reporter must ensure that the computer
facilities meet the specifications as so varied.
(5) If an application for renewal of registration as a special reporter in
relation to low value cargo of a particular kind is lodged, the
Comptroller-General of Customs must, having regard to the terms
of the application and, where additional information is supplied
under subsection (12), to the additional information, decide
whether or not to renew the registration of the applicant in relation
to low value cargo of that kind.
(6) The Comptroller-General of Customs must make the decision
before, or as soon as possible after, the end of the current period of
registration.
(7) If, for any reason, the Comptroller-General of Customs has not
completed the consideration of the application for renewal of
registration at the time when the current period of registration
would, but for this subsection, expire, the current period of
registration is taken to continue until the consideration of the
application is concluded and a resulting decision made.
(8) If the Comptroller-General of Customs decides to renew the
registration of a special reporter in relation to low value cargo of a
particular kind, the Comptroller-General of Customs must renew
the registration and notify the applicant for renewal, in writing, of
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that decision specifying the day on which, in accordance with
subsection (10), the renewal of registration comes into force.
(9) If the Comptroller-General of Customs decides not to renew the
registration of a special reporter in relation to low value cargo of a
particular kind, the Comptroller-General of Customs must notify
the applicant for renewal, in writing, of that decision setting out the
reasons for so deciding.
(10) If the Comptroller-General of Customs decides to renew the
registration of a special reporter in relation to low value cargo of a
particular kind, that renewal takes effect on the day following the
end of the current period of registration, or of that period as it is
taken to have been extended under subsection (7).
(11) If the Comptroller-General of Customs refuses to renew the
registration of a special reporter in relation to low value cargo of a
particular kind, the registration in relation to cargo of that kind
continues:
(a) until the end of the current period of registration, unless it is
earlier cancelled; or
(b) if the current period of registration is taken to have been
extended under subsection (7)—until the making of the
decision to refuse to renew registration.
(12) If, in considering an application for renewal of registration, the
Comptroller-General of Customs decides that he or she needs
further information on any matter dealt with in the application:
(a) the Comptroller-General of Customs may, by notice in
writing to the applicant, require the applicant to provide such
additional information relating to the matter as the
Comptroller-General of Customs specifies within a period
specified in the notice; and
(b) unless the information is given to the Comptroller-General of
Customs within that period—the applicant is taken to have
withdrawn the application.
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67EL Comptroller-General of Customs to allocate a special
identifying code for each special reporter
If the Comptroller-General of Customs registers an applicant as a
special reporter in respect of low value cargo of a particular kind,
the Comptroller-General of Customs must allocate to the reporter a
special identifying code for use by the special reporter when
making an abbreviated cargo report in relation to cargo of that
kind.
67EM Cancellation of registration as special reporter
(1) The Comptroller-General of Customs may, at any time, give to a
special reporter a notice of intention to cancel the special reporter’s
registration if the Comptroller-General of Customs is satisfied that:
(b) if the special reporter were not a special reporter but were an
applicant for registration—circumstances have arisen
whereby paragraph 67EB(1)(e) applies in relation to the
reporter; or
(c) the special reporter has breached any condition to which the
registration as a special reporter is subject in accordance with
section 67EE, 67EF, 67EG or 67EH; or
(d) if the special reporter is registered as such in relation to low
value cargo consigned from a particular mail-order house:
(i) there is no longer a house agreement in force between
the special reporter and that house; or
(ii) the terms of such an agreement have been breached.
(2) For the purposes of paragraph (1)(b), the expression 10 years
immediately before the decision in subsections 67EB(3) and (4) is
to be taken to be 10 years immediately before the notice.
(3) The notice of intention to cancel registration must:
(a) specify the ground or grounds for the intended cancellation;
and
(b) invite the special reporter to provide a written statement to
the Comptroller-General of Customs within 30 days after the
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notice is given (the submission period) explaining why the
registration should not be cancelled; and
(c) state that the Comptroller-General of Customs may decide to
cancel the registration at any time within the 14 days
following the end of the submission period, if the grounds or
at least one of the grounds exists at that time.
(4) At any time within the 14 days referred to in paragraph (3)(c), the
Comptroller-General of Customs may, by notice in writing, decide
to cancel the registration of the special reporter generally in
relation to low value cargo of all kinds or of a particular kind, as
the Comptroller-General of Customs considers appropriate, if,
having regard to any statements made by the special reporter in
response to the notice, the Comptroller-General of Customs is
satisfied that at least one of the grounds specified in the notice
exists at the time of the decision.
(5) If the Comptroller-General of Customs decides to cancel the
registration within the 14 days, the registration is cancelled:
(a) if paragraph (b) does not apply—28 days after the decision of
the Comptroller-General of Customs; or
(b) if the special reporter applies to the Administrative Appeals
Tribunal for a review of the decision of the
Comptroller-General of Customs—when the Tribunal affirms
the decision of the Comptroller-General of Customs.
(6) The Comptroller-General of Customs must, by notice in writing,
cancel a registration if the Comptroller-General of Customs
receives a written request by the special reporter that the
registration be cancelled on or after a specified day indicated in the
request letter.
(7) A notice under subsection (1), (4) or (6) may be served:
(a) by post at the address indicated by the special reporter in the
application for registration or renewal or at an address
subsequently indicated by the special reporter; or
(b) if the special reporter is a company—by post at the registered
office of the company; or
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(c) by giving it personally to the special reporter, if the special
reporter is a natural person.
(8) Failure to send a notice to a special reporter under subsection (6)
does not affect the cancellation of the registration.
Subdivision E—Registering re-mail reporters
67F Applying to be a re-mail reporter
(1) A person or partnership may apply to be registered as a re-mail
reporter.
Note: A re-mail reporter is generally not required to give information about
individual re-mail items in a cargo report: see subsections 64AB(7A)
and (7B).
(2) An application must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain the information that the form requires; and
(d) be accompanied by any other documentation that the form
requires; and
(e) be signed in the manner indicated by the form; and
(f) be lodged with an authorised officer.
67G Registering re-mail reporters
(1) The Comptroller-General of Customs must register an applicant as
a re-mail reporter if:
(a) the applicant applies under section 67F; and
(b) the Comptroller-General of Customs is satisfied that the
applicant would be unlikely to have information, or access to
information, about re-mail items that would allow the
applicant to make cargo reports at a level of specificity below
the level of submaster air waybill or ocean bill of lading; and
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(c) the Comptroller-General of Customs is satisfied that the
applicant meets the fit and proper person test under
section 67H.
(2) For the purposes of deciding whether to register the applicant, the
Comptroller-General of Customs may request, in writing, the
applicant to provide additional information specified in the request
within a specified period.
(3) The Comptroller-General of Customs must decide whether to
register the applicant within:
(a) if no additional information has been requested under
subsection (2)—60 days of the lodgment of the application
under section 67F; or
(b) if additional information has been requested under
subsection (2)—60 days of the Comptroller-General of
Customs receiving the information.
(4) The Comptroller-General of Customs must:
(a) notify the applicant in writing of his or her decision; and
(b) if the decision is to register the applicant—specify, in the
notification, the day from which the applicant is registered as
a re-mail reporter.
(5) The registration may be made subject to any conditions specified in
the notification.
67H Fit and proper person test
(1) An applicant meets the fit and proper person test for the purposes
of paragraph 67G(1)(c) if the Comptroller-General of Customs is
satisfied that:
(a) if the applicant is a natural person—the applicant is a fit and
proper person to be registered as a re-mail reporter; and
(b) if the applicant is a partnership—all of the partners are fit and
proper persons to be members of a partnership registered as a
re-mail reporter; and
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(c) if the applicant is a company—all of the company’s directors,
officers and shareholders who would participate in managing
the affairs of the company are fit and proper persons to do so;
and
(d) each employee of the applicant who would participate in
making cargo reports in relation to re-mail items under
section 64AB is a fit and proper person to do so; and
(e) if the applicant is a company—the company is a fit and
proper company to be registered as a re-mail reporter.
(2) The Comptroller-General of Customs must, in deciding whether a
person is a fit and proper person for the purposes of
paragraph (1)(a), (b), (c) or (d), have regard to:
(a) any conviction of the person of an offence against this Act
committed within the 10 years immediately before the
decision; and
(b) any conviction of the person of an offence punishable by
imprisonment for one year or longer:
(i) against another law of the Commonwealth; or
(ii) against a law of a State or Territory;
if that offence was committed within the 10 years
immediately before that decision; and
(c) whether the person is an insolvent under administration; and
(d) whether the person was, in the 2 years immediately before
that decision, a director of, or concerned in the management
of, a company that:
(i) had been, or is being, wound up; or
(ii) had had its registration as a re-mail reporter cancelled
by the Comptroller-General of Customs under
paragraph 67K(1)(a), (b) or (d); and
(e) whether any misleading information or document has been
provided in relation to the person by the applicant under
subsection 67F(2) or 67G(2); and
(f) if any information or document given by or in relation to the
person was false—whether the applicant knew that the
information or document was false; and
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(g) whether the person has been refused a transport security
identification card, or has had such a card suspended or
cancelled, within the 10 years immediately before the
decision.
(3) The Comptroller-General of Customs must, in deciding whether a
company is a fit and proper company for the purpose of
paragraph (1)(e), have regard to:
(a) any conviction of the company of an offence:
(i) against this Act; or
(ii) if it is punishable by a fine of $5,000 or more—against
another law of the Commonwealth, or a law of a State
or Territory;
committed:
(iii) within the 10 years immediately before that decision;
and
(iv) at a time when any person who is presently a director,
officer or shareholder of a kind referred to in
paragraph (1)(c) in relation to the company, was such a
director, officer or shareholder; and
(b) whether a receiver of the property, or part of the property, of
the company has been appointed; and
(c) whether the company is under administration within the
meaning of the Corporations Act 2001; and
(d) whether the company has executed, under Part 5.3A of that
Act, a deed of company arrangement that has not yet
terminated; and
(f) whether the company is being wound up.
(4) Nothing in this section affects the operation of Part VIIC of the
Crimes Act 1914 (which includes provisions that, in certain
circumstances, relieve persons from the requirement to disclose
spent convictions and requires persons aware of such convictions
to disregard them).
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67I Obligation of re-mail reporters to notify Comptroller-General of
Customs of certain matters
A re-mail reporter must notify the Comptroller-General of Customs
in writing if:
(a) an event or circumstance occurs after the reporter’s
registration which section 67H would require the
Comptroller-General of Customs to have regard to if the
reporter were, at that time, an applicant for registration; or
(b) a person becomes, or ceases to be:
(i) if the reporter is a partnership—a member of the
partnership; and
(ii) if the reporter is a company—a director, officer or
shareholder of the company who would participate in
managing the affairs of the company; and
(iii) an employee of the reporter who would participate in
making cargo reports in relation to re-mail items under
section 64AB.
67J Varying etc. conditions of registration
(1) After registration, the Comptroller-General of Customs may
impose a new condition on a re-mail reporter’s registration by
notifying the reporter in writing of the condition.
(2) The Comptroller-General of Customs may remove or vary any
condition of a re-mail reporter’s registration by notifying the
reporter in writing of the removal or variation.
67K Cancelling the registration of a re-mail reporter
(1) The Comptroller-General of Customs may cancel the registration
of a re-mail reporter if:
(a) the reporter reports an item of cargo in the approved form or
statement referred to in subsection 64AB(7A) that was not a
re-mail item; or
(b) the reporter uses the approved form or statement in breach of
subsection 64AB(7B); or
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(c) the Comptroller-General of Customs is no longer satisfied as
mentioned in paragraph 67G(1)(b) or (c); or
(d) the reporter breaches a condition of the reporter’s registration
or section 67I.
(2) The Comptroller-General of Customs must notify the reporter in
writing of the cancellation of the registration.
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Division 4—The entry, unshipment, landing, and
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Subdivision A—Preliminary
68 Entry of imported goods
(1) This section applies to:
(a) goods that are imported into Australia; and
(b) goods that are intended to be imported into Australia and that
are on board a ship or aircraft that has commenced its journey
to Australia; and
(c) a ship or aircraft that is intended to be imported into
Australia and that has commenced its journey to Australia;
but does not apply to:
(d) goods that are accompanied or unaccompanied personal or
household effects of a passenger, or a member of a crew, of a
ship or aircraft; and
(e) goods, other than prescribed goods:
(i) that are included in a consignment consigned through
the Post Office by one person to another; and
(ii) that have a value not exceeding $1,000 or such other
amount as is prescribed; and
(f) goods, other than prescribed goods:
(i) that are included in a consignment consigned otherwise
than by post by one person to another; and
(ii) that are all transported to Australia in the same ship or
aircraft; and
(iii) that have a value not exceeding $250 or such other
amount as is prescribed; and
(g) containers:
(i) that are the property of a person carrying on business in
Australia; and
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(ii) that are imported on a temporary basis to be
re-exported, whether empty or loaded; and
(h) containers:
(i) that were manufactured in Australia; and
(ii) that are, when imported into Australia, the property of a
person carrying on business in Australia; and
(iii) that were the property of that person when, and have
remained the property of that person since, they were
exported or were last exported from Australia; and
(i) goods that, under the regulations, are exempted from this
section, either absolutely or on such terms and conditions as
are specified in the regulations; and
(j) goods stated in a cargo report to be goods whose destination
is a place outside Australia.
(2) The owner of goods to which this section applies may enter the
goods for home consumption or for warehousing:
(a) for goods carried on board a ship or aircraft—at any time
before the ship or aircraft first arrives at a port or airport in
Australia at which any goods are to be discharged; or
(b) for goods that are a ship or aircraft and that are not carried on
board a ship or aircraft—at any time before the ship or
aircraft first arrives at a port or airport in Australia.
(3) If the owner of goods to which this section applies does not enter
the goods under subsection (2) for home consumption or for
warehousing, the owner must enter the goods for home
consumption or for warehousing:
(a) for goods carried on board a ship or aircraft—after the ship or
aircraft first arrives at a port or airport in Australia at which
any goods are to be discharged; or
(b) for goods that are a ship or aircraft and that are not carried on
board a ship or aircraft—after the ship or aircraft first arrives
at a port or airport in Australia.
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(3A) An entry of goods for home consumption is made by
communicating to the Department an import declaration in respect
of the goods.
(3B) An entry of goods for warehousing is made by communicating to
the Department a warehouse declaration in respect of the goods.
(4) For the purposes of paragraph (1)(d), goods:
(a) in quantities exceeding what could reasonably be expected to
be required by a passenger or member of the crew of a ship
or aircraft for his or her own use; or
(b) that are, to the knowledge or belief of a passenger or member
of the crew of a ship or aircraft, to be sold, or used in the
course of trading, in Australia;
are not included in the personal or household effects of a passenger
or crew member.
(5) For the purposes of paragraphs (1)(e) or (f), the value of goods
must be ascertained or determined under Division 2 of Part VIII.
68A Goods imported for transhipment
If a cargo report in relation to goods states that the destination of
the goods is a place outside Australia, an officer may direct a
person who has possession of the goods:
(a) not to move the goods; or
(b) to move them to a place specified in the direction.
69 Like customable goods and excise-equivalent goods
(1) A person may apply to the Collector for permission to deliver into
home consumption like customable goods or excise equivalent
goods:
(a) of a kind specified in the application; and
(b) to which section 68 applies;
without entering them for that purpose:
(c) in respect of a recurring 7 day period; or
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(d) in respect of a calendar month if:
(i) the person is a small business entity or included in a
class prescribed by the regulations; or
(ii) the like customable goods or excise-equivalent goods to
be delivered into home consumption are of a kind
prescribed by the regulations for the purposes of this
subparagraph.
(2) If a person applies in respect of a recurring 7 day period, the person
may specify in the application the 7 day period that the person
wishes to use.
(3) Despite the definition of days in section 4, Sundays and public
holidays are counted as days for the purpose of determining a
recurring 7 day period. This subsection does not affect the
operation of section 36 of the Acts Interpretation Act 1901.
(4) An application must be made in writing in an approved form.
(5) The Collector may, on receiving an application under
subsection (1) or advice under subsection (13) or (14), by notice in
writing:
(a) give permission to the person to deliver into home
consumption, from a place specified in the permission:
(i) like customable goods to which section 68 applies; or
(ii) excise-equivalent goods to which section 68 applies;
to which the application relates without entering them for
that purpose; or
(b) refuse to give such a permission and set out in the notice the
reasons for so refusing.
(6) If a permission is to apply in respect of a 7 day period, the notice
must specify:
(a) the 7 day period for which permission is given; and
(b) the first day of the 7 day period from which permission is
given.
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(7) If a permission is to apply in respect of a calendar month, the
notice must specify the calendar month from which permission is
given.
(8) A permission given under subsection (5) in respect of like
customable goods or excise-equivalent goods is subject to the
following conditions:
(a) if a person’s permission applies in respect of a 7 day period
and specifies goods other than gaseous fuel—the condition
that, to the extent that the permission relates to goods other
than gaseous fuel, the person give the Collector a return, by
way of a document or electronically, on the first day
following the end of each 7 day period, providing particulars
in accordance with section 71K or 71L in relation to the
goods that have, during the period to which the return relates,
been delivered into home consumption under the permission;
(b) if a person’s permission applies in respect of a 7 day period
and specifies gaseous fuel—the condition that, to the extent
that the permission relates to gaseous fuel, the person give
the Collector a return, by way of a document or
electronically, on or before the seventh day following the end
of each 7 day period, providing particulars in accordance
with section 71K or 71L in relation to the gaseous fuel that
has, during the period to which the return relates, been
delivered into home consumption under the permission;
(c) if a person is a small business entity and the person’s
permission applies in respect of a calendar month—the
condition that the person give the Collector a return, by way
of a document or electronically, on or before the 21st day of
each calendar month, providing particulars in accordance
with section 71K or 71L in relation to the goods that have,
during the previous calendar month, been delivered into
home consumption under the permission;
(d) if a person’s permission applies in respect of a calendar
month and the person is included in a class mentioned in
subparagraph (1)(d)(i) or has permission to enter like
customable goods or excise-equivalent goods of a kind
prescribed by the regulations for the purposes of
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subparagraph (1)(d)(ii)—any condition prescribed by the
regulations;
(e) if a person ceases to be a small business entity—the
condition that the person advise the Collector, in writing, of
that fact as soon as practicable after ceasing to be a small
business entity;
(f) if a person ceases to be included in a class mentioned in
subparagraph (1)(d)(i)—the condition that the person advise
the Collector, in writing, of that fact as soon as practicable
after ceasing to be included in that class;
(g) in any case—the condition that on or after the goods are
imported and before they are delivered into home
consumption, the goods to which the permission relates must
have been or must be entered for warehousing;
(h) the condition that, at the time when each return is given to
the Collector, the person pay any duty owing at the rate
applicable when the goods were delivered into home
consumption;
(i) any other condition, specified in the permission, that the
Collector considers appropriate.
Note: Paragraphs (8)(a), (b), (c) and (d)—see also subsection (9).
(9) Despite paragraphs (8)(a), (b), (c) and (d), the Collector may
determine different conditions for giving the Collector a return if
subsection (13) or (14) applies.
(10) A person to whom a permission is given under subsection (5) must
comply with any conditions to which the permission is subject.
Penalty: 60 penalty units.
(11) Subsection (10) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(12) If the Collector is satisfied that a person to whom a permission has
been given under subsection (5) has failed to comply with any
condition to which the permission is subject, the officer may, at
any time while the permission remains in force, by notice in
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writing, revoke the permission. The notice must set out the reasons
for the revocation.
(13) If:
(a) a person is a small business entity or included in a class
mentioned in subparagraph (1)(d)(i); and
(b) the person’s permission applies in respect of a calendar
month; and
(c) the person advises the Collector, in writing, that the person
ceases to be a small business entity or included in a class
mentioned in subparagraph (1)(d)(i);
the Collector must, by notice in writing:
(d) revoke the permission with effect from a specified day; and
(e) give another permission under subsection (5) in respect of a 7
day period.
(14) If a person advises the Collector, in writing, that the person wishes
to change the 7 day period in respect of which their permission
applies, the Collector may, by notice in writing:
(a) revoke the permission with effect from a specified day; and
(b) give another permission under subsection (5) in respect of
another period.
(15) Subsections (12) to (14) do not, by implication, limit the
application of subsections 33(3) and (3AA) of the Acts
Interpretation Act 1901.
70 Special clearance goods
(1) In this section, special clearance goods means goods to which
section 68 applies comprising:
(a) goods reasonably required for disaster relief or for urgent
medical purposes; or
(b) engines or spare parts that are unavailable in Australia and
are urgently required for ships or aircraft, or for other
machinery that serves a public purpose; or
(c) perishable food.
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(2) A person who has imported or proposes to import goods referred to
in paragraph (a) of the definition of special clearance goods may
apply to the Collector at any time, in writing, for permission to
deliver the goods into home consumption without entering them
for that purpose.
(3) A person who has imported goods referred to in paragraph (b) or
(c) of the definition of special clearance goods may apply to the
Collector, in writing, for permission to deliver the goods into home
consumption without entering them for that purpose:
(a) if the goods become subject to customs control outside the
hours of business for dealing with import entries; and
(b) the application is made before those hours of business
resume.
(4) Subject to subsection (5), the Collector may, on receipt of an
application under subsection (2) or (3), by notice in writing:
(a) grant permission for the goods to which the application
relates to be delivered into home consumption without
entering them for that purpose; or
(b) refuse to grant such a permission and set out in the notice the
reasons for so refusing.
(5) A permission granted in respect of goods is subject to any
condition, specified in the permission, that the Collector considers
appropriate.
(6) Where an application is made in respect of perishable food, the
Collector must not grant the permission unless he or she is satisfied
that, if he or she refused to do so, the food would be of little or no
commercial value when the hours of business for dealing with
import entries resumed.
(7) Where permission is granted in respect of goods, the person to
whom the permission is granted must:
(a) give the Department a return, within 7 days of the delivery of
the goods into home consumption, providing particulars in
accordance with section 71K or 71L in relation to the goods;
and
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(b) at the time when the return is given to the Department, pay
any duty owing at the rate applicable when the goods were
delivered into home consumption; and
(c) comply with any condition to which the permission is
subject.
Penalty: 60 penalty units.
(7A) Subsection (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(8) Where the Collector is satisfied that a person to whom a
permission has been granted under this section has failed to comply
with any of the conditions to which the permission is subject, the
Collector may, at any time before goods are delivered into home
consumption, by notice in writing, revoke the permission and set
out in the notice the reasons for that revocation.
(9) In this section, a reference to the hours of business for dealing with
import entries is a reference to a time when, under regulations
made for the purposes of section 28, the applicant would be able to
give a documentary import declaration to the Department.
71 Information and grant of authority to deal with goods not
required to be entered
Information to be given under this section
(1) A person to whom section 71AAAB or 71AAAF applies must give
information to the Department under this section in the
circumstances mentioned in those sections.
Authority to deal granted under this section
(2) A Collector must, if circumstances mentioned in Subdivision AA
or AB of this Division require it, give an authority to deal with
goods under this section.
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Refusal to grant authority to deal under this section
(3) A Collector may, in the circumstances mentioned in
section 71AAAB, refuse under this section to authorise the
delivery of goods into home consumption.
Subdivision AA—Information and grant of authority to deal
with Subdivision AA goods
71AAAA Meaning of Subdivision AA goods
In this Subdivision:
Subdivision AA goods means:
(a) goods of a kind referred to in paragraph 68(1)(d); and
(b) goods that are prescribed by regulations made for the
purposes of subsection 71AAAE(1).
71AAAB Report and grant of authority to deal with Subdivision AA
goods
Providing information about Subdivision AA goods
(1) A person:
(a) who is the owner of Subdivision AA goods; or
(b) who is covered by regulations made under
subsection 71AAAE(2);
must, in the circumstances specified in the regulations, provide,
under section 71, the information specified in the regulations:
(c) at the time; and
(d) in the manner and form;
specified in the regulations.
Authority to deal with Subdivision AA goods
(2) If Subdivision AA goods are imported into Australia, a Collector
must, having regard to information about the goods given under
subsection (1) and (if any) section 196C:
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(a) authorise the delivery of the goods into home consumption
under section 71; or
(b) refuse to authorise the delivery of the goods into home
consumption and give reasons for the refusal.
(3) A decision of a Collector mentioned in subsection (2) must be
communicated in writing, electronically, or by another method
prescribed by the regulations.
Duty etc. to be paid before authority given
(4) A Collector must not give an authority to deal with Subdivision
AA goods unless the duty (if any) and any other charge or tax (if
any) payable on the importation of the goods has been paid.
71AAAC Suspension of authority to deal with Subdivision AA goods
Suspension of authority to deal
(1) If:
(a) a Collector has given an authority to deal with Subdivision
AA goods; and
(b) before the goods are dealt with in accordance with the
authority, an officer has reasonable grounds to suspect that
the goods were imported into Australia in contravention of a
Customs-related law;
the officer may suspend the authority for a specified period.
(2) An officer suspends an authority to deal with Subdivision AA
goods by signing a notice:
(a) stating that the authority is suspended; and
(b) setting out the reasons for the suspension;
and serving a copy of the notice on:
(c) the owner of the goods; or
(d) if the owner does not have possession of the goods—on the
person who has possession of the goods.
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Revoking a suspension of authority to deal
(3) If, during the period of a suspension of an authority to deal with
Subdivision AA goods, an officer becomes satisfied that there are
no longer reasonable grounds to suspect that the goods were
imported into Australia in contravention of a Customs-related law,
the officer must revoke the suspension.
(4) An officer revokes a suspension of an authority to deal with
Subdivision AA goods by signing a notice:
(a) stating that the authority is suspended; and
(b) setting out the reasons for the suspension;
and serving a copy of the notice on:
(c) the owner of the goods; or
(d) if the owner does not have possession of the goods—on the
person who has possession of the goods.
When suspension or revocation of suspension has effect
(5) A suspension of an authority to deal with Subdivision AA goods,
or a revocation of a suspension of such an authority, has effect
from the time when the relevant notice was given.
Subdivision AB—Information and grant of authority to deal
with specified low value goods
71AAAD Meaning of specified low value goods
In this Subdivision:
specified low value goods means goods of a kind referred to in
paragraph 68(1)(e), (f) or (i).
71AAAE Regulations
(1) The regulations may prescribe goods that are excluded from being
specified low value goods.
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Note 1: These goods are Subdivision AA goods for the purposes of
Subdivision AA of this Division.
Note 2: For specification by class, see subsection 13(3) of the Legislation Act
2003.
(2) The regulations may prescribe persons who are not required to
comply with the provisions of this Subdivision.
Note 1: These persons must comply with Subdivision AA of this Division.
Note 2: For specification by class, see subsection 13(3) of the Legislation Act
2003.
71AAAF Making a self-assessed clearance declaration
(1) Despite section 181, the owner of specified low value goods, or a
person acting on behalf of the owner, must give the Department a
declaration (a self-assessed clearance declaration) under
section 71 containing the information that is set out in an approved
statement.
(2) A self-assessed clearance declaration must be communicated
electronically to the Department.
(3) A self-assessed clearance declaration may be communicated
together with a cargo report.
71AAAG Collector’s response if a self-assessed clearance
declaration is communicated separately from a cargo
report
(1) If a self-assessed clearance declaration is communicated to the
Department but not together with a cargo report, a Collector must
communicate a self-assessed clearance declaration advice
electronically to the person who made the declaration.
(2) A self-assessed clearance declaration advice:
(a) must refer to the number given by a Collector to identify the
self-assessed clearance declaration to which the advice is a
response; and
(b) must contain:
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(i) a statement that the goods covered by the declaration
are cleared for home consumption; or
(ii) a direction that the goods covered by the declaration be
held in their current location or further examined.
71AAAH Collector’s response if a self-assessed clearance
declaration is communicated together with a cargo report
If a self-assessed clearance declaration is communicated together
with a cargo report, a Collector may communicate electronically to
the person who made the declaration a direction that the goods
covered by the declaration be held in their current location or
further examined.
71AAAI Authority to deal with goods covered by a self-assessed
clearance declaration
If declaration is communicated separately from a cargo report
(1) If a Collector gives a self-assessed clearance declaration advice in
response to a self-assessed clearance declaration, a Collector must
communicate electronically to the person to whom the advice was
given an authority under section 71 to deliver into home
consumption the goods covered by the declaration.
Note 1: Section 71AAAL prevents a Collector from authorising the delivery
of goods into home consumption while certain duty etc. payable on
the goods is outstanding.
Note 2: A Collector does not have to give an authority to deal with the goods
while the goods are subject to a direction under
subparagraph 71AAAG(2)(b)(ii) (see section 71AAAK) or while an
officer is seeking further information (see section 71AAAO).
If declaration is communicated together with a cargo report
(2) If the Department receives a self-assessed clearance declaration
together with a cargo report, a Collector must communicate
electronically:
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(a) if a Collector gave a direction under section 71AAAH in
response to the declaration—to the person who has
possession of the goods covered by the declaration; or
(b) otherwise—to the person who made the declaration;
an authority under section 71 to deliver into home consumption the
goods covered by the declaration.
Note 1: Section 71AAAL prevents a Collector from authorising the delivery
of goods into home consumption while certain duty etc. payable on
the goods is outstanding.
Note 2: A Collector does not have to give an authority to deal with the goods
while the goods are subject to a direction under section 71AAAH (see
section 71AAAK) or while an officer is seeking further information
(see section 71AAAO).
71AAAJ Contents of authority to deal with specified low value goods
(1) An authority to deal with specified low value goods must set out:
(a) any condition under subsection (2) of this section that applies
to the authority; and
(b) the date on which the authority is given; and
(c) any other prescribed information.
(2) An authority to deal with specified low value goods may be
expressed to be subject to a condition that a specified permission
for the goods to be dealt with (however described) be obtained
under another law of the Commonwealth.
(3) If an authority to deal with specified low value goods is expressed
to be subject to the condition that a specified permission be
obtained, the authority is taken not to have been given until the
permission has been obtained.
71AAAK No authority to deal with specified low value goods while
subject to a direction to hold or further examine
A Collector is not required to grant an authority to deal with
specified low value goods at any time while the goods are subject
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to a direction under subparagraph 71AAAG(2)(b)(ii) or
section 71AAAH.
71AAAL No authority to deal with specified low value goods unless
duty etc. paid
Duty etc. to be paid before authority given
(1) A Collector must not give an authority to deal with specified low
value goods unless the duty (if any) and any other charge or tax (if
any) payable on the importation of the goods has been paid.
First exception
(2) Subsection (1) does not apply in relation to an authority to deal
with specified low value goods, if the goods are covered by item 2
of the table in subsection 132AA(1).
Note: Subsection 132AA(1) provides that import duty on goods covered by
item 2 of the table in that subsection must be paid by a time worked
out under the regulations.
Second exception
(3) Subsection (1) does not apply in relation to an authority to deal
with specified low value goods, if:
(a) the only duty, charge or tax outstanding on the importation of
the goods is one or more of the following:
(i) the assessed GST payable on the taxable importation, if
any, that is associated with the import of the goods;
(ii) if a taxable importation of a luxury car is associated
with the import of the goods—the assessed luxury car
tax payable on that taxable importation;
(iii) if a taxable dealing is associated with the import of the
goods—the assessed wine tax payable on that dealing;
and
(b) because of the following provisions, the unpaid assessed
GST, assessed luxury car tax or assessed wine tax (as
appropriate) is not payable until after duty on the goods was
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payable (or would have been payable if the goods had been
subject to duty):
(i) paragraph 33-15(1)(b) of the GST Act;
(ii) paragraph 13-20(1)(b) of the Luxury Car Tax Act;
(iii) paragraph 23-5(1)(b) of the Wine Tax Act.
71AAAM Suspension of authority to deal with specified low value
goods
Suspension of authority to deal
(1) If:
(a) a Collector has given an authority to deal with specified low
value goods; and
(b) before the goods are dealt with in accordance with the
authority, an officer has reasonable grounds to suspect that
the goods were imported into Australia in contravention of a
Customs-related law;
the officer may suspend the authority for a specified period.
(2) An officer suspends an authority to deal with specified low value
goods by:
(a) if the authority was given in the circumstances mentioned in
subsection 71AAAI(1)—sending electronically to the person
who made the self-assessed clearance declaration a message
stating that the authority is suspended and setting out the
reasons for the suspension; or
(b) if the authority was given in the circumstances mentioned in
subsection 71AAAI(2)—sending electronically to the person
who has possession of the goods a message stating that the
authority is suspended and setting out the reasons for the
suspension.
Revoking a suspension of authority to deal
(3) If, during the period of a suspension of an authority to deal with
specified low value goods, an officer becomes satisfied that there
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are no longer reasonable grounds to suspect that the goods were
imported into Australia in contravention of a Customs-related law,
the officer must revoke the suspension.
(4) An officer revokes a suspension of an authority to deal with
specified low value goods by:
(a) if the authority was given in the circumstances mentioned in
subsection 71AAAI(1)—sending electronically to the person
who made the self-assessed clearance declaration relating to
the goods a message stating that the suspension is revoked; or
(b) if the authority was given in the circumstances mentioned in
subsection 71AAAI(2)—sending electronically to the person
who has possession of the goods a message stating that the
suspension is revoked.
When suspension or revocation of suspension has effect
(5) A suspension of an authority to deal with specified low value
goods, or a revocation of a suspension of such an authority, has
effect from the time when the relevant notice was given or the
relevant message was sent.
71AAAN Cancellation of authority to deal with specified low value
goods
(1) An officer may, at any time before specified low value goods are
dealt with in accordance with an authority to deal, cancel the
authority.
(2) An officer cancels an authority to deal with specified low value
goods by sending electronically, to the person who has possession
of the goods, a message stating that the authority is cancelled and
setting out the reasons for the cancellation.
(3) A cancellation of an authority has effect from the time when the
message was sent.
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71AAAO Officer may seek further information in relation to
self-assessed clearance declaration
(1) A Collector may refuse to grant an authority to deal with goods
covered by a self-assessed clearance declaration until an officer
doing duty in relation to self-assessed clearance declarations:
(a) has verified particulars of the goods; or
(b) is satisfied of any other matter that may be relevant to the
granting of an authority to deal.
(2) If an officer doing duty in relation to self-assessed clearance
declarations believes on reasonable grounds that the owner of
goods covered by a self-assessed clearance declaration:
(a) has custody or control of commercial documents relating to
the goods that will assist the officer to determine whether this
Act has been or is being complied with in respect of the
goods; or
(b) has or can obtain information that will so assist the officer;
the officer may require the owner:
(c) to deliver to the officer the commercial documents in respect
of the goods that are in the owner’s custody or control
(including any such documents that had previously been
delivered to an officer and had been returned to the owner);
or
(d) to deliver to the officer such information, in writing, relating
to the goods (being information of a kind specified in the
notice) as is within the knowledge of the owner or as the
owner is reasonably able to obtain.
(3) A requirement for the delivery of documents or information in
respect of a self-assessed clearance declaration must:
(a) be communicated electronically to the person who made the
declaration; and
(b) contain such particulars as are set out in an approved
statement.
(4) If an owner of goods has been required to deliver documents or
information in relation to the goods under subsection (2), a
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Collector must not grant an authority to deal with the goods unless
the requirement has been complied with or withdrawn.
(5) An officer doing duty in relation to self-assessed clearance
declarations may ask:
(a) the owner of goods covered by a self-assessed clearance
declaration; or
(b) if another person made the declaration on behalf of the
owner—the other person;
any questions relating to the goods.
(6) If a person has been asked a question in respect of goods under
subsection (5), a Collector must not grant an authority to deal with
the goods unless the question has been answered or withdrawn.
(7) If an officer doing duty in relation to self-assessed clearance
declarations believes on reasonable grounds that the owner of
goods covered by a self-assessed clearance declaration:
(a) has custody or control of documents relating to the goods that
will assist the officer to verify the particulars shown in the
declaration; or
(b) has or can obtain information that will so assist the officer;
the officer may require the owner to produce the documents or
supply the information to the officer.
(8) If an owner of goods has been required to verify a matter in respect
of the goods under subsection (7), a Collector must not grant an
authority to deal with the goods unless the requirement has been
complied with or withdrawn, or a security has been taken for
compliance with the requirement.
(9) Subject to section 215, if a person delivers a commercial document
to an officer doing duty in relation to self-assessed clearance
declarations under this section, the officer must deal with the
document and then return it to the person.
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71AAAP Withdrawal of self-assessed clearance declarations
(1) A self-assessed clearance declaration may, at any time before the
goods covered by the declaration are dealt with in accordance with
an authority to deal, be withdrawn by either:
(a) the owner of the goods; or
(b) a person acting on behalf of the owner;
communicating the withdrawal electronically to an officer doing
duty in relation to self-assessed clearance declarations.
(2) A person who makes a self-assessed clearance declaration in
respect of goods may, at any time before the goods are dealt with
in accordance with an authority to deal with the goods, change
information in the declaration.
(3) If a person changes information in a self-assessed clearance
declaration, the person is taken, at the time when the self-assessed
clearance declaration advice is communicated in respect of the
altered declaration, to have withdrawn the declaration as it
previously stood.
(4) A withdrawal of a self-assessed clearance declaration has no effect
during any period while a requirement under
subsection 71AAAO(2) or (7) in respect of the goods to which the
declaration relates has not been complied with.
(5) A withdrawal of a self-assessed clearance declaration is effected
when it is, or is taken under section 71AAAT to have been,
communicated to the Department.
(6) If:
(a) a self-assessed clearance declaration is communicated to the
Department; and
(b) any duty, fee, charge or tax in respect of goods covered by
the declaration remains unpaid in respect of the goods for 30
days starting on:
(i) the day on which the self-assessed clearance declaration
advice relating to the goods is communicated; or
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(ii) if under subsection 132AA(1) the duty is payable by a
time worked out under the regulations—the day on
which that time occurs; and
(c) after that period ends, the Comptroller-General of Customs
gives written notice to the owner of the goods requiring
payment of the unpaid duty, fee, charge or tax (as
appropriate) within a further period set out in the notice; and
(d) the unpaid duty, fee, charge or tax (as appropriate) is not paid
within the further period;
the self-assessed clearance declaration is taken to have been
withdrawn under subsection (1).
71AAAQ Further self-assessed clearance declaration not to be given
while there is an existing self-assessed clearance
declaration
(1) If goods are covered by a self-assessed clearance declaration, a
person must not communicate a further self-assessed clearance
declaration in respect of the goods or any part of the goods unless
the first-mentioned self-assessed clearance declaration is
withdrawn.
Penalty: 60 penalty units.
(2) An offence under subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
71AAAR Effect of withdrawal of a self-assessed clearance
declaration
(1) When a withdrawal of a self-assessed clearance declaration takes
effect, any authority to deal with the goods to which the declaration
relates is revoked.
(2) Despite the withdrawal:
(a) a person may be prosecuted under Division 4 of Part XIII, or
an infringement notice may be given to a person, in respect
of the self-assessed clearance declaration; and
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(b) a penalty may be imposed on a person who is convicted of an
offence in respect of the declaration;
as if it had not been withdrawn.
71AAAS Annotation of self-assessed clearance declaration by
Collector for certain purposes not to constitute
withdrawal
Any annotation of a self-assessed clearance declaration that is
made by a Collector as a result of the acceptance by a Collector of
an application for:
(a) a refund or rebate of all or part of the duty paid on goods
covered by the declaration; or
(b) a remission of all or part of the duty payable on goods
covered by the declaration;
is not taken to constitute a withdrawal of the declaration for the
purposes of this Act.
71AAAT Manner and effect of communicating self-assessed
clearance declarations to Department
(1) The Comptroller-General of Customs may approve different
statements for electronic communications to be made in relation to
different classes of goods for which a self-assessed clearance
declaration is required.
(2) For the purposes of this Act, a self-assessed clearance declaration
is taken to have been communicated to the Department
electronically:
(a) when a self-assessed clearance declaration advice is
communicated by a Collector electronically to the person
identified in the declaration as the person sending the
declaration; or
(b) in the case of a self-assessed clearance declaration
communicated to the Department together with a cargo
report—when a Collector communicates electronically to the
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person who made the declaration an acknowledgment of the
declaration.
(3) For the purposes of this Act, a withdrawal of a self-assessed
clearance declaration is taken to have been communicated to the
Department electronically when an acknowledgment of the
withdrawal is communicated by a Collector electronically to the
person identified in the withdrawal as the person sending the
withdrawal.
Subdivision B—Import declarations
71A Making an import declaration
(1) An import declaration is a communication to the Department in
accordance with this section of information about:
(a) goods to which section 68 applies; or
(b) warehoused goods;
that are intended to be entered for home consumption.
(2) An import declaration can be communicated by document or
electronically.
(3) A documentary import declaration must be communicated to the
Department:
(a) by giving or sending it to an officer doing duty in relation to
import declarations at the place at which the goods are to be
delivered for home consumption; or
(b) by leaving it at a place:
(i) that has been allocated for lodgement of import
declarations by notice published on the Department’s
website; and
(ii) that is where the goods are to be delivered for home
consumption.
(5) If the information communicated to the Department in an import
declaration relating to goods adequately identifies any permission
(however it is described) that has been given for the importation of
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those goods, the identification of the permission in that information
is taken, for the purposes of any law of the Commonwealth
(including this Act), to be the production of the permission to an
officer.
(6) However, subsection (5) does not affect any power of an officer,
under this Act, to require the production of a permission referred to
in that subsection.
(7) If:
(a) an import declaration is, or is taken under section 71L to
have been, communicated to the Department; and
(b) before the time when the declaration is, or is so taken to have
been, communicated to the Department, the goods to which
the declaration relates:
(i) have been imported; or
(ii) for goods carried on board a ship or aircraft—have been
brought to the first port or airport in Australia at which
any goods are to be discharged; or
(iii) for goods that are a ship or aircraft and that are not
carried on board a ship or aircraft—have arrived at a
port or airport in Australia;
the goods are taken to have been entered for home consumption.
(8) If:
(a) an import declaration is, or is taken under section 71L to
have been, communicated to the Department; and
(b) at the time when the declaration is, or is so taken to have
been, communicated to the Department, the goods to which
the declaration relates:
(i) for goods carried on board a ship or aircraft—have not
been brought to the first port or airport in Australia at
which any goods are to be discharged; or
(ii) for goods that are a ship or aircraft and that are not
carried on board a ship or aircraft—have not arrived at a
port or airport in Australia;
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the goods are taken to be entered for home consumption only when
they are brought to that first port or airport in Australia or when
they arrive at a port or airport in Australia (as the case requires).
71B Liability for import declaration processing charge
(1) When an import declaration (including an altered import
declaration) in respect of goods to which section 68 applies (other
than warehoused goods) is, or is taken to have been, communicated
to the Department under section 71A, the owner of the goods
becomes liable to pay import declaration processing charge in
respect of the declaration.
(2) If a person who is an owner of goods pays import declaration
processing charge in respect of an import declaration relating to
particular goods, any other person who is an owner of those goods
ceases to be liable to pay charge in respect of that declaration.
(3) If an import declaration is withdrawn under subsection 71F(1), or
is taken, under subsection 71F(2) or (7), to have been withdrawn,
before the issue of an authority to deal in respect of goods covered
by the declaration, then, despite subsection (1), the owner of the
goods is not liable to pay import declaration processing charge in
respect of the declaration.
Exemptions from charge
(4) The Minister may, by legislative instrument, determine one or
more of the following:
(a) that specified persons are exempt from liability to pay import
declaration processing charge;
(b) that persons are exempt from liability to pay import
declaration processing charge in respect of import
declarations relating to specified goods;
(c) that specified persons are exempt from liability to pay import
declaration processing charge in respect of import
declarations relating to specified goods.
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(5) An instrument under subsection (4) takes effect on the day
specified in the instrument (which may be earlier or later than the
day the instrument is made).
Refund of charge
(6) If:
(a) a person pays an amount of import declaration processing
charge on or after the day an instrument under subsection (4)
takes effect; and
(b) the person is exempt from liability to pay that amount of
charge because of that instrument;
the Comptroller-General of Customs must, on behalf of the
Commonwealth, refund to the person an amount equal to the
amount of charge paid.
Debt
(7) An amount of import declaration processing charge that a person is
liable to pay:
(a) is a debt due by the person to the Commonwealth; and
(b) may be recovered by action in a court of competent
jurisdiction.
71BA Warehoused goods declaration fee
(1) An owner of warehoused goods who makes an import declaration
in respect of the goods is liable to pay a fee (the warehoused goods
declaration fee) for the processing of the declaration.
(2) The amount of the warehoused goods declaration fee is:
(a) if the import declaration is made electronically—$23.00 or, if
another amount (not exceeding $34.00) is prescribed by the
regulations, the amount so prescribed; or
(b) if the import declaration is made by document—$63.00 or, if
another amount (not exceeding $94.00) is prescribed by the
regulations, the amount so prescribed.
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(3) If a person who is an owner of warehoused goods pays the
warehoused goods declaration fee for the processing of an import
declaration in respect of the goods, any other person who is an
owner of the goods ceases to be liable to pay the fee for the
processing of the import declaration.
(4) In this section:
warehoused goods includes goods that, under section 100, may be
dealt with as warehoused goods.
71C Authority to deal with goods in respect of which an import
declaration has been made
(1) If an import declaration in respect of goods has been
communicated to the Department, a Collector must give an import
declaration advice, by document or electronically, in accordance
with this section.
(2) An import declaration advice relating to goods entered by
documentary import declaration:
(a) must be given to the owner of the goods or be made available
for collection by leaving it at a place that has been allocated
for collection of such advices by notice published on the
Department’s website; and
(b) must contain:
(i) a statement to the effect that the goods are cleared for
home consumption; or
(ii) a statement that the goods are directed to be held in their
current location or are directed for further examination.
(3) An import declaration advice relating to goods entered by an
electronic import declaration:
(a) must refer to the number given by a Collector to identify the
particular import declaration; and
(b) must be communicated electronically to the person who
made the declaration; and
(c) must contain:
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(i) a statement to the effect that the goods are cleared for
home consumption; or
(ii) a statement that the goods are directed to be held in their
current location or are directed for further examination.
(4) Subject to subsection (5), if:
(a) an import declaration advice is given or communicated under
this section; and
(b) a payment is made of any duty, assessed GST, assessed
luxury car tax, assessed wine tax, import declaration
processing charge or other charge or fee payable at the time
of entry of, or in respect of, the goods covered by the import
declaration advice;
a Collector must:
(c) if the advice was given under subsection (2)—give the
person to whom the advice was given an authority, in
writing, to take the goods into home consumption; and
(d) if the advice was communicated electronically under
subsection (3)—communicate electronically, to the person to
whom the advice was communicated, an authority to take the
goods into home consumption.
(5) A Collector is not required to give or communicate an authority
under subsection (4) while the goods concerned are subject to a
direction referred to in subparagraph (2)(b)(ii) or (3)(c)(ii).
(6) A Collector must give an authority under subsection (4) in relation
to goods covered by item 2 of the table in subsection 132AA(1) if
subsection (4) would require a Collector to do so apart from
paragraph (4)(b).
Note: Subsection 132AA(1) provides that import duty on goods covered by
item 2 of the table in that subsection must be paid by a time worked
out under the regulations.
(7) A Collector must give an authority under subsection (4) in relation
to goods if:
(a) that subsection would require a Collector to do so apart from
the fact that any or all of the following were not paid when
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duty on the goods was paid (or would have been payable if
the goods had been subject to duty):
(i) the assessed GST payable on the taxable importation, if
any, that is associated with the import of the goods;
(ii) if a taxable importation of a luxury car is associated
with the import of the goods—the assessed luxury car
tax payable on that taxable importation;
(iii) if a taxable dealing is associated with the import of the
goods—the assessed wine tax payable on that dealing;
and
(b) because of the following provisions, the unpaid assessed
GST, assessed luxury car tax or assessed wine tax (as
appropriate) was not payable until after duty on the goods
was payable (or would have been payable if the goods had
been subject to duty):
(i) paragraph 33-15(1)(b) of the GST Act;
(ii) paragraph 13-20(1)(b) of the Luxury Car Tax Act;
(iii) paragraph 23-5(1)(b) of the Wine Tax Act.
(8) If goods are authorised to be taken into home consumption, the
authority to deal, whether given by a document or electronically,
must set out:
(a) any condition of the kind referred to in subsection (9) to
which the authority is subject; and
(b) the date on which the authority is given; and
(c) such other information as is prescribed.
(9) An authority to deal with goods may be expressed to be subject to
a condition that a specified permission for the goods to be dealt
with (however it is described) be obtained under another law of the
Commonwealth.
(10) If an authority to deal with goods is expressed to be subject to the
condition that a specified permission be obtained, the authority is
taken not to have been given until the permission has been
obtained.
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(11) An officer may, at any time before goods authorised to be taken
into home consumption are so dealt with, cancel the authority:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the authority is cancelled
and setting out the reasons for the cancellation; and
(ii) serving a copy of the notice on the person who made the
declaration or, if that person does not have possession of
the goods, on the person who has possession of the
goods; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person who
made the declaration, a message stating that the authority is
cancelled and setting out the reasons for the cancellation.
(12) If, at any time before goods authorised to be taken into home
consumption are so dealt with, an officer has reasonable grounds to
suspect that the goods were imported into Australia in
contravention of any Customs-related law, the officer may suspend
the authority for a specified period:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the authority is so
suspended and setting out the reasons for the
suspension; and
(ii) serving a copy of the notice on the person who made the
declaration or, if that person does not have possession of
the goods, on the person who has possession of the
goods; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person who
made the declaration, a message stating that the authority is
so suspended and setting out the reasons for the suspension.
(13) If, during the suspension under subsection (12) of an authority, an
officer becomes satisfied that there are no longer reasonable
grounds to suspect that the goods were imported into Australia in
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contravention of a Customs-related law, the officer must revoke the
suspension:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the suspension is revoked;
and
(ii) serving a copy of the notice on the person to whom the
notice of the suspension was given; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person to
whom the message notifying the suspension was sent, a
message stating that the suspension is revoked.
(14) A cancellation or suspension of an authority, or a revocation of a
suspension of an authority, has effect from the time when the
relevant notice is served or the relevant message is sent, as the case
may be.
71D Visual examination in presence of officer
(1) If a person who is permitted or required to make an import
declaration in respect of goods to which section 68 applies does not
have the information to complete the declaration, the person may
apply to the Department, by document or electronically, for
permission to examine the goods in the presence of an officer.
(2) A documentary application must be communicated to the
Department by giving it to an officer doing duty in relation to
import declarations.
(3) When an application is given to an officer under subsection (2) or
is sent electronically, an officer must, by writing or by message
sent electronically, give the applicant permission to examine the
goods on a day and at a place specified in the notice.
(4) A person who has received a permission may examine the goods in
accordance with the permission in the presence of an officer.
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71DA An officer may seek additional information
(1) Without limiting the information that may be required to be
included in an import declaration, if an import declaration has been
made in respect of goods, authority to deal with the goods may be
refused until an officer doing duty in relation to import
declarations:
(a) has verified particulars of the goods shown in the import
declaration; or
(b) is satisfied of any other matter that may be relevant to the
granting of an authority to deal.
(2) If an officer doing duty in relation to import declarations believes,
on reasonable grounds, that the owner of goods to which an import
declaration relates has custody or control of commercial
documents, or has, or can obtain, information, relating to the goods
that will assist the officer to determine whether this Act has been or
is being complied with in respect of the goods, the officer may
require the owner:
(a) to deliver to the officer the commercial documents in respect
of the goods that are in the owner’s custody or control
(including any such documents that had previously been
delivered to an officer and had been returned to the owner);
or
(b) to deliver to the officer such information, in writing, relating
to the goods (being information of a kind specified in the
notice) as is within the knowledge of the owner or as the
owner is reasonably able to obtain.
(3) A documentary requirement for the delivery of documents or
information in respect of an import declaration must:
(a) be communicated to the person by whom, or on whose
behalf, the declaration was communicated; and
(b) be in an approved form and contain such particulars as the
form requires.
(4) An electronic requirement for the delivery of documents or
information in respect of an import declaration must:
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(a) be communicated electronically to the person who made the
declaration; and
(b) contain such particulars as are set out in an approved
statement.
(5) An officer doing duty in relation to import declarations may ask:
(a) the owner of goods in respect of which an import declaration
has been made; and
(b) if another person made the declaration on behalf of the
owner—that other person;
any questions relating to the goods.
(6) If an officer doing duty in relation to import declarations believes,
on reasonable grounds, that the owner of goods to which an import
declaration relates has custody or control of documents, or has, or
can obtain, information, relating to the goods that will assist the
officer to verify the particulars shown in the import declaration, the
officer may require the owner to produce the documents or supply
the information to the officer.
(7) If:
(a) the owner of goods has been required to deliver documents or
information in relation to the goods under subsection (2); or
(b) the owner of, or the person making an import declaration in
respect of, goods has been asked a question in respect of the
goods under subsection (5); or
(c) the owner of goods has been required to verify a matter in
respect of the goods under subsection (6);
authority to deal with the relevant goods in accordance with the
declaration must not be granted unless:
(d) the requirement referred to in paragraph (a) has been
complied with or withdrawn; or
(e) the question referred to in paragraph (b) has been answered
or withdrawn; or
(f) the requirement referred to in paragraph (c) has been
complied with or withdrawn, or a security has been taken for
compliance with the requirement;
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as the case requires.
(8) Subject to section 215, if a person delivers a commercial document
to an officer doing duty in relation to import declarations under this
section, the officer must deal with the document and then return it
to the person.
Subdivision D—Warehouse declarations
71DH Making a warehouse declaration
(1) A warehouse declaration is a communication to the Department in
accordance with this section of information about goods to which
section 68 applies that are intended to be entered for warehousing.
(2) A warehouse declaration may be communicated by document or
electronically.
(3) A documentary warehouse declaration must be communicated to
the Department:
(a) by giving or sending it to an officer doing duty in relation to
warehouse declarations at the place at which the goods are to
be delivered for warehousing; or
(b) by leaving it at a place:
(i) that has been allocated for lodgement of warehouse
declarations by notice published on the Department’s
website; and
(ii) that is where the goods are to be delivered for
warehousing.
(5) If the information communicated to the Department in a warehouse
declaration relating to goods adequately identifies any permission
(however it is described) that has been given for the importation of
those goods, the identification of the permission in that information
is taken, for the purposes of any law of the Commonwealth
(including this Act), to be the production of the permission to an
officer.
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(6) However, subsection (5) does not affect any power of an officer,
under this Act, to require the production of a permission referred to
in that subsection.
(7) If:
(a) a warehouse declaration is, or is taken under section 71L to
have been, communicated to the Department; and
(b) before the time when the declaration is, or is so taken to have
been, communicated to the Department, the goods to which
the declaration relates have been imported or have been
brought to the first port or airport in Australia at which any
goods are to be discharged;
the goods are taken to have been entered for warehousing.
(8) If:
(a) a warehouse declaration is, or is taken under section 71L to
have been, communicated to the Department; and
(b) at the time when the warehouse declaration is, or is so taken
to have been, communicated to the Department, the goods to
which the declaration relates have not been brought to the
first port or airport in Australia at which any goods are to be
discharged;
the goods are taken to be entered for warehousing only when they
are brought to that port or airport.
71DI Liability for warehouse declaration processing charge
(1) When a warehouse declaration (including an altered warehouse
declaration) in respect of goods is, or is taken to have been,
communicated to the Department under section 71DH, the owner
of the goods becomes liable to pay warehouse declaration
processing charge in respect of the declaration.
(2) If a person who is an owner of goods pays warehouse declaration
processing charge in respect of a warehouse declaration relating to
particular goods, any other person who is an owner of those goods
ceases to be liable to pay charge in respect of that declaration.
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(3) If a warehouse declaration is withdrawn under subsection 71F(1),
or is taken, under subsection 71F(2) or (7), to have been
withdrawn, before the issue of an authority to deal in respect of
goods covered by the declaration, then, despite subsection (1), the
owner of the goods is not liable to pay warehouse declaration
processing charge in respect of the declaration.
Debt
(4) An amount of warehouse declaration processing charge that a
person is liable to pay:
(a) is a debt due by the person to the Commonwealth; and
(b) may be recovered by action in a court of competent
jurisdiction.
71DJ Authority to deal with goods in respect of which a warehouse
declaration has been made
(1) If a warehouse declaration in respect of goods has been
communicated to the Department, a Collector must give a
warehouse declaration advice, by document or electronically, in
accordance with this section.
(2) A warehouse declaration advice relating to goods entered by
documentary warehouse declaration:
(a) must be given to the owner of the goods or be made available
for collection by leaving it at a place that has been allocated
for collection of such advices by notice published on the
Department’s website; and
(b) must contain:
(i) a statement to the effect that the goods are cleared for
warehousing; or
(ii) a statement that the goods are directed to be held in their
current location or are directed for further examination.
(3) A warehouse declaration advice relating to goods entered by an
electronic warehouse declaration:
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(a) must refer to the number given by a Collector to identify the
particular warehouse declaration; and
(b) must be communicated electronically to the person who
made the declaration; and
(c) must contain:
(i) a statement to the effect that the goods are cleared for
warehousing; or
(ii) a statement that the goods are directed to be held in their
current location or are directed for further examination.
(4) Subject to subsection (5), if:
(a) a warehouse declaration advice is given or communicated
under this section; and
(b) a payment is made of any warehouse declaration processing
charge or other charge or fee payable at the time of entry of,
or in respect of, the goods covered by the warehouse
declaration advice;
a Collector must:
(c) if the advice was given under subsection (2)—give the
person to whom the advice was given an authority, in
writing, to take the goods into warehousing; and
(d) if the advice was communicated electronically under
subsection (3)—communicate electronically, to the person to
whom the advice was communicated, an authority to take the
goods into warehousing.
(5) A Collector is not required to give or communicate an authority
under subsection (4) while the goods concerned are subject to a
direction referred to in subparagraph (2)(b)(ii) or (3)(c)(ii).
(6) If goods are authorised to be taken into warehousing, the authority
to deal, whether given by a document or electronically, must set
out:
(a) any condition of the kind referred to in subsection (7) to
which the authority is subject; and
(b) the date on which the authority is given; and
(c) such other information as is prescribed.
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(7) An authority to deal with goods may be expressed to be subject to
a condition that a specified permission for the goods to be dealt
with (however it is described) be obtained under another law of the
Commonwealth.
(8) If an authority to deal with goods is expressed to be subject to the
condition that a specified permission be obtained, the authority is
taken not to have been given until the permission has been
obtained.
(9) An officer may, at any time before goods authorised to be taken
into warehousing are so dealt with, cancel the authority:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the authority is cancelled
and setting out the reasons for the cancellation; and
(ii) serving a copy of the notice on the person who made the
declaration or, if that person does not have possession of
the goods, on the person who has possession of the
goods; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person who
made the declaration, a message stating that the authority is
cancelled and setting out the reasons for the cancellation.
(10) If, at any time before goods authorised to be taken into
warehousing are so dealt with, an officer has reasonable grounds to
suspect that the goods were imported into Australia in
contravention of any Customs-related law, the officer may suspend
the authority for a specified period:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the authority is so
suspended and setting out the reasons for the
suspension; and
(ii) serving a copy of the notice on the person who made the
declaration or, if that person does not have possession of
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the goods, on the person who has possession of the
goods; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person who
made the declaration, a message stating that the authority is
so suspended and setting out the reasons for the suspension.
(11) If, during the suspension under subsection (10) of an authority, an
officer becomes satisfied that there are no longer reasonable
grounds to suspect that the goods were imported into Australia in
contravention of a Customs-related law, the officer must revoke the
suspension:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the suspension is revoked;
and
(ii) serving a copy of the notice on the person to whom the
notice of the suspension was given; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person to
whom the message notifying the suspension was sent, a
message stating that the suspension is revoked.
(12) A cancellation or suspension of an authority, or a revocation of a
suspension of an authority, has effect from the time when the
relevant notice is served or the relevant message is sent, as the case
may be.
71DK Visual examination in presence of officer
(1) If a person who is permitted or required to make a warehouse
declaration in respect of goods to which section 68 applies does not
have the information to complete the declaration, the person may
apply to the Department, by document or electronically, for
permission to examine the goods in the presence of an officer.
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(2) A documentary application must be communicated to the
Department by giving it to an officer doing duty in relation to
warehouse declarations.
(3) When an application is given to an officer under subsection (2) or
is sent electronically, an officer must, by writing or by message
sent electronically, give the applicant permission to examine the
goods on a day and at a place specified in the notice.
(4) A person who has received a permission may examine the goods in
accordance with the permission in the presence of an officer.
71DL An officer may seek additional information
(1) Without limiting the information that may be required to be
included in a warehouse declaration, if a warehouse declaration has
been made in respect of goods, authority to deal with the goods
may be refused until an officer doing duty in relation to warehouse
declarations:
(a) has verified particulars of the goods shown in the warehouse
declaration; or
(b) is satisfied of any other matter that may be relevant to the
granting of an authority to deal.
(2) If an officer doing duty in relation to warehouse declarations
believes, on reasonable grounds, that the owner of goods to which
a warehouse declaration relates has custody or control of
commercial documents, or has, or can obtain, information, relating
to the goods that will assist the officer to determine whether this
Act has been or is being complied with in respect of the goods, the
officer may require the owner:
(a) to deliver to the officer the commercial documents in respect
of the goods that are in the owner’s custody or control
(including any such documents that had previously been
delivered to an officer and had been returned to the owner);
or
(b) to deliver to the officer such information, in writing, relating
to the goods (being information of a kind specified in the
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notice) as is within the knowledge of the owner or as the
owner is reasonably able to obtain.
(3) A documentary requirement for the delivery of documents or
information in respect of a warehouse declaration must:
(a) be communicated to the person by whom, or on whose
behalf, the declaration was communicated; and
(b) be in an approved form and contain such particulars as the
form requires.
(4) An electronic requirement for the delivery of documents or
information in respect of a warehouse declaration must:
(a) be communicated electronically to the person who made the
declaration; and
(b) contain such particulars as are set out in an approved
statement.
(5) An officer doing duty in relation to warehouse declarations may
ask:
(a) the owner of goods in respect of which a warehouse
declaration has been made; and
(b) if another person made the declaration on behalf of the
owner—that other person;
any questions relating to the goods.
(6) If an officer doing duty in relation to warehouse declarations
believes, on reasonable grounds, that the owner of goods to which
a warehouse declaration relates has custody or control of
commercial documents, or has, or can obtain, information, relating
to the goods that will assist the officer to verify the particulars
shown in the warehouse declaration, the officer may require the
owner to produce the documents or supply the information to the
officer.
(7) If:
(a) the owner of goods has been required to deliver documents or
information in relation to the goods under subsection (2); or
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(b) the owner of, or the person making a warehouse declaration
in respect of, goods has been asked a question in respect of
the goods under subsection (5); or
(c) the owner of goods has been required to verify a matter in
respect of the goods under subsection (6);
authority to deal with the relevant goods in accordance with the
declaration must not be granted unless:
(d) the requirement referred to in paragraph (a) has been
complied with or withdrawn; or
(e) the question referred to in paragraph (b) has been answered
or withdrawn; or
(f) the requirement referred to in paragraph (c) has been
complied with or withdrawn, or a security has been taken for
compliance with the requirement;
as the case requires.
(8) Subject to section 215, if a person delivers a commercial document
to an officer doing duty in relation to warehouse declarations under
this section, the officer must deal with the document and then
return it to the person.
Subdivision E—General
71E Application for movement permission
(1) Where particular goods, or goods of a particular kind, are, or after
their importation will be, subject to customs control, application
may be made to the Department, by document or electronically, in
accordance with this section, for permission to move those goods,
or goods of that kind, or to move them after their importation, to a
place specified in the application.
(2) A documentary movement application must:
(a) be made by the owner of the goods concerned; and
(b) be communicated to the Department by giving it to an officer
doing duty in relation to import entries or to the movement of
goods subject to customs control.
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(2A) If:
(a) the goods are goods to which section 68 applies; and
(b) the goods have not been entered for home consumption or
warehousing; and
(c) subsection (2C) does not apply to the goods;
a movement application may be made only by:
(d) for goods carried on board a ship or aircraft—the operator of
the ship or aircraft, a cargo reporter in relation to the goods,
or a stevedore or depot operator who has, or intends to take,
possession of the goods; or
(e) for goods that are a ship or aircraft and that are not carried on
board a ship or aircraft—the owner of the goods.
(2B) A movement application under subsection (2A) must be made
electronically.
(2C) This subsection applies to goods if:
(a) the goods are:
(i) accompanied by, and described in, temporary admission
papers issued in accordance with an agreement between
Australia and one or more other countries that provides
for the temporary importation of goods without payment
of duty; or
(ii) subject to an application under section 162AA for
permission to take delivery of goods; and
(b) neither of the following applies:
(i) the Comptroller-General of Customs has refused to
accept a security or undertaking under section 162A in
relation to the goods;
(ii) a Collector has refused to grant permission under
section 162A to take delivery of the goods.
(3) If a movement application is duly communicated to the
Department, subsections (3AA) and (3AB) apply.
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(3AA) An officer may direct the applicant to ensure that the goods are
held in the place where they are currently located until the decision
is made on the application.
(3AB) If a direction is not given under subsection (3AA), or a reasonable
period has elapsed since the giving of such a direction to enable the
making of an informed decision on the application, an officer must:
(a) if the application is a document movement application—by
notice in writing to the applicant; or
(b) if the application is an electronic movement application—by
sending a message electronically to the applicant;
do either of the following:
(c) give the applicant permission to move the goods to which the
application relates in accordance with the application either
unconditionally or subject to such conditions as are specified
in the notice or message;
(d) refuse the application and set out in the notice or message the
reasons for the refusal.
(3B) If a person moves goods otherwise than in accordance with the
requirement of a permission to which the goods relate, the
movement of the goods is, for the purposes of paragraph 229(1)(g),
taken not to have been authorised by this Act.
(3C) If a cargo report states that goods specified in the report are
proposed to be moved from a Customs place to another Customs
place, then, despite section 71L, the statement is taken to be a
movement application in respect of the goods duly made under this
section.
(3D) In subsection (3C):
Customs place has the meaning given by subsection 183UA(1).
(4) Where goods are moved to a place other than a warehouse in
accordance with a permission under subsection (3), an officer of
Customs may, at any time while the goods remain under customs
control, direct in writing that they be moved from that place to a
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warehouse specified in the direction within a period specified in
the direction.
(5) If goods are not moved in accordance with such a direction, an
officer of Customs may arrange for the goods to be moved to the
warehouse specified in the direction or to any other warehouse.
(6) Where an officer of Customs has arranged for goods to be moved
to a warehouse, the Commonwealth has a lien on the goods for any
expenses incurred in connection with their removal to the
warehouse and for any warehouse rent and charges incurred in
relation to the goods.
71F Withdrawal of import entries
(1) At any time after an import entry is communicated to the
Department and before the goods to which it relates are dealt with
in accordance with the entry, a withdrawal of the entry may be
communicated to the Department by document or electronically.
(2) If, at any time after a person has communicated an import entry to
the Department and before the goods are dealt with in accordance
with the entry, the person changes information included in the
entry, the person is taken, at the time when the import entry advice
is given or communicated in respect of the altered entry, to have
withdrawn the entry as it previously stood.
(3) A documentary withdrawal of an import entry must:
(a) be communicated by the person by whom, or on whose
behalf, the entry was communicated; and
(b) be communicated to the Department by giving it to an officer
doing duty in relation to import entries.
(5) A withdrawal of an import entry has no effect during any period
while a requirement under subsection 71DA(2) or (6) or 71DL(2)
or (6) in respect of the goods to which the entry relates has not
been complied with.
(6) A withdrawal of an import entry is effected when it is, or is taken
under section 71L to have been, communicated to the Department.
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(7) If:
(a) an import entry is communicated to the Department; and
(b) any duty, fee, charge or tax in respect of goods covered by
the entry remains unpaid in respect of the goods concerned
for 30 days starting on:
(i) the day on which the import entry advice relating to the
goods is communicated; or
(ii) if under subsection 132AA(1) the duty is payable by a
time worked out under the regulations—the day on
which that time occurs; and
(c) after that period ends, the Comptroller-General of Customs
gives written notice to the owner of the goods requiring
payment of the unpaid duty, fee, charge or tax (as
appropriate) within a further period set out in the notice; and
(d) the unpaid duty, fee, charge or tax (as appropriate) is not paid
within the further period;
the import entry is taken to have been withdrawn under
subsection (1).
71G Goods not to be entered while an entry is outstanding
(1) If goods have been entered for home consumption under
subsection 68(2) or (3), a person must not communicate a further
import declaration or a warehouse declaration in respect of the
goods or any part of the goods unless the import declaration that
resulted in the goods being entered for home consumption is
withdrawn.
Penalty: 60 penalty units.
(2) An offence for a contravention of subsection (1) is an offence of
strict liability.
71H Effect of withdrawal
(1) When a withdrawal of an import entry in respect of goods takes
effect, any authority to deal with the goods is revoked.
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(2) Despite the withdrawal:
(a) a person may be prosecuted under Division 4 of Part XIII, or
an infringement notice may be given to a person, in respect
of the import entry; and
(b) a penalty may be imposed on a person who is convicted of an
offence in respect of the import entry;
as if it had not been withdrawn.
(3) The withdrawal of a documentary import declaration or of a
documentary warehouse declaration does not entitle the person
who communicated it to have it returned.
71J Annotation of import entry by Collector for certain purposes
not to constitute withdrawal
Any annotation of an import entry that is made by a Collector as a
result of the acceptance by a Collector of an application for a
refund or rebate of all or a part of the duty paid, or for a remission
of all or part of the duty payable, on goods covered by the entry, is
not to be taken to constitute a withdrawal of the entry for the
purposes of this Act.
71K Manner of communicating with Department by document
(1) An import entry, a withdrawal of an import entry, a visual
examination application, a movement application, or a return for
the purposes of subsection 69(8) or 70(7) or section 105C, that is
communicated to the Department by document:
(a) must be in an approved form; and
(b) must contain such information as the approved form requires;
and
(c) must be signed in the manner indicated in the approved form.
(2) The Comptroller-General of Customs may approve different forms
for documentary communications to be made in different
circumstances or by different classes of persons.
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71L Manner and effect of communicating with Department
electronically
(1) An import entry, a withdrawal of an import entry, a visual
examination application, a movement application, or a return for
the purposes of subsection 69(8) or 70(7) or section 105C that is
communicated to the Department electronically must communicate
such information as is set out in an approved statement.
(2) The Comptroller-General of Customs may approve different
statements for electronic communications to be made in different
circumstances or by different classes of persons.
(3) For the purposes of this Act, an import entry, a withdrawal of an
import entry or a return for the purposes of subsection 69(8) or
70(7) or section 105C, is taken to have been communicated to the
Department electronically when an import entry advice, or an
acknowledgment of the withdrawal or the return, is communicated
by a Collector electronically to the person identified in the import
entry, withdrawal or return as the person sending it.
(4) A movement application that is communicated to the Department
electronically must communicate such information as is set out in
an approved statement.
(5) For the purposes of this Act, a movement application is taken to
have been communicated to the Department electronically when an
acknowledgment of the application is communicated by a Collector
electronically to the person identified in the application as the
person sending it.
71M Requirements for communicating to Department electronically
A communication that is required or permitted by this Division to
be made to the Department electronically must:
(a) be signed by the person who makes it (see
paragraph 126DA(1)(c)); and
(b) otherwise meet the information technology requirements
determined under section 126DA.
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72 Failure to make entries
(1) Where:
(a) imported goods are required to be entered; and
(b) an entry is not made in respect of the goods within such
period commencing on the importation of the goods as is
prescribed, or any further period allowed by a Collector;
a Collector may cause or permit the goods to be removed to a
warehouse or such other place of security as the Collector directs
or permits.
(2) Where goods that have been, or may be, removed under
subsection (1) are live animals or are of a perishable or hazardous
nature and a Collector considers it expedient to do so without
delay, the Collector may sell, or otherwise dispose of, the goods.
(3) A Collector has a lien on goods for any expenses incurred by him
or her in connection with their removal under subsection (1) and
for any warehouse rent or similar charges incurred in relation to the
goods.
(4) Where:
(a) goods (other than goods to which subsection (2) applies)
have been, or may be, removed under subsection (1); and
(b) all things that are required to be done to enable authority to
deal with the goods to be given, including the making of an
entry in respect of the goods, are not done within:
(i) if the goods have been removed—such period as is
prescribed commencing on the removal of the goods; or
(ii) if the goods have not been removed—such period as is
prescribed commencing on the expiration of the period
applicable under paragraph (1)(b) in relation to the
goods;
a Collector may sell, or otherwise dispose of, the goods.
(5) A period prescribed for the purposes of subsection (1) or
subparagraph (4)(b)(i) or (ii) may be a period prescribed in relation
to all goods or in relation to goods in a class of goods.
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73 Breaking bulk
(1) Subject to subsections (2B) and (3), a person shall not break the
bulk cargo of a ship arriving in, or on a voyage to, Australia while
the ship is within waters of the sea within the outer limits of the
territorial sea of Australia, including such waters within the limits
of a State or an internal Territory.
Penalty: 250 penalty units.
(2) Subject to subsections (2B) and (3), a person shall not break the
bulk cargo of an aircraft arriving in, or on a flight to, Australia
while the aircraft is:
(a) flying over Australia; or
(b) in, or flying over, waters of the sea within the outer limits of
the territorial sea of Australia.
Penalty: 250 penalty units.
(2A) Subsections (1) and (2) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(2B) Subsections (1) and (2) do not apply if the person has the
permission of a Collector.
(3) Subsections (1) and (2) do not apply in respect of goods authority
to deal with which has been given under section 71B.
74 Officer may give directions as to storage or movement of certain
goods
(1) If an officer has reasonable grounds to suspect that a report of the
cargo made in respect of a ship or aircraft:
(a) has not included particular goods that are intended to be
unloaded from the ship or aircraft at a port or airport in
Australia; or
(b) has incorrectly described particular goods;
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the officer may give written directions to the cargo reporter as to
how and where the goods are to be stored, and as to the extent (if
any) to which the goods may be moved.
(2) An officer who has given a written direction under subsection (1)
may, by writing, cancel the direction if the officer is satisfied that a
report of the cargo made in respect of the ship or aircraft has
included, or correctly described, as the case may be, the goods.
(3) If an officer has reasonable grounds to suspect that particular goods
in the cargo that is to be, or has been, unloaded from a ship or
aircraft are prohibited goods, the officer may give written
directions to:
(a) the cargo reporter; or
(b) the stevedore or depot operator whose particulars have been
communicated to the Department by the operator of the ship
or aircraft under section 64AAC;
as to how and where the goods are to be stored, and as to the extent
(if any) to which the goods may be moved.
(4) An officer who has given a written direction under subsection (3)
may, by writing, cancel the direction if the officer is satisfied that
the cargo does not contain prohibited goods.
(5) A person who intentionally contravenes a direction given to the
person under subsection (1) or (3) commits an offence punishable,
on conviction, by a penalty not exceeding 120 penalty units.
(6) A person who contravenes a direction given to the person under
subsection (1) or (3) commits an offence punishable, on
conviction, by a penalty not exceeding 60 penalty units.
(7) An offence against subsection (6) is an offence of strict liability.
76 Goods landed at ship’s risk etc.
Goods unshipped shall be placed by and at the expense of the
master or owner of the ship or the pilot or owner of the aircraft
from which they were unshipped in a place of security approved by
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the Collector, and shall until lawfully removed therefrom be at the
risk of the master or owner of the ship or the pilot or owner of the
aircraft as if they had not been unshipped.
77 Repacking on wharf
Any goods may by authority be repacked or skipped on the wharf.
77AA Disclosure of information to cargo reporter or owner of goods
(1) If a cargo reporter in relation to goods that are on a ship or aircraft
on a voyage or flight to a place in Australia requests a Collector to
inform the cargo reporter:
(a) whether a report of the impending arrival of the ship or
aircraft has been made and, if so, the estimated time of arrival
specified in the report; or
(b) whether a report of the arrival of the ship or aircraft has been
made and, if so, the time of arrival;
a Collector may comply with the request.
(2) If goods have been entered for home consumption or warehousing,
a Collector may, at the request of the owner of the goods, inform
the owner of the stage reached by a Collector in deciding whether
or not to give an authority to deal with the goods.
(3) If a movement application has been made in respect of goods, a
Collector may, at the request of the owner of the goods, inform the
owner of the stage reached by a Collector in its consideration of the
application.
(4) If goods have been entered for export by the making of an export
declaration, a Collector may, at the request of the owner of the
goods, inform the owner of the stage reached by a Collector in
deciding whether or not to give an authority to deal with the goods.
(5) If a submanifest in respect of goods has been sent to the
Department under section 117A, a Collector may, at the request of
the owner of the goods, inform the owner of the stage reached by a
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Collector in preparing to give a submanifest number in respect of
the submanifest.
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Section 77EA
Division 5—Detention of goods in the public interest
77EA Minister may order goods to be detained
(1) The Minister may, if the Minister considers that it is in the public
interest to do so, order a Collector to detain the goods specified in
the Minister’s order.
(2) At the time an order is made to detain goods:
(a) the goods must be goods the importation of which is
restricted by the Customs (Prohibited Imports)
Regulations 1956; and
(b) the goods must have been imported into Australia; and
(c) the importation of the goods must not breach this Act; and
(d) the goods must not have been:
(i) delivered into home consumption in accordance with an
authority to deal with the goods; or
(ii) exported from Australia.
(3) An order to detain goods has effect despite any provision of this
Act to the contrary.
77EB Notice to person whose goods are detained
If the Minister orders goods to be detained, the Minister must, as
soon as practicable after making the order, give written notice of
the order to:
(a) the owner of the goods; or
(b) if the owner of the goods cannot be identified after
reasonable inquiry—the person in whose possession or under
whose control the goods were at the time the order was
given.
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Detention of goods in the public interest Division 5
Section 77EC
77EC Detention of goods by Collector
If the Minister orders a Collector to detain goods under
section 77EA, a Collector must:
(a) move the goods to a place that is approved by a Collector for
the purpose of detaining goods under this Subdivision (unless
the goods are already in such a place); and
(b) detain the goods in that place until the goods are dealt with
under section 77ED, 77EE or 77EF.
77ED Minister may authorise delivery of detained goods into home
consumption
(1) On application by the owner of goods detained under
section 77EC, the Minister may authorise the delivery of the goods,
or so much of the goods as the Minister specifies in the authority,
into home consumption.
(2) An authority is subject to any conditions, or other requirements,
specified in the authority in relation to the goods.
(3) An application under subsection (1) must be made before the end
of the period of 12 months after the date of the order.
(4) The owner of goods authorised to be taken into home consumption
under subsection (1) must comply with any other provision of this
Act in relation to taking goods into home consumption.
77EE Minister may authorise export of detained goods
(1) On application by the owner of goods detained under
section 77EC, the Minister may authorise the exportation of the
goods, or so much of the goods as the Minister specifies in the
authority, from Australia.
(2) An authority is subject to any conditions, or other requirements,
specified in the authority in relation to the goods.
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Section 77EF
(3) An application under subsection (1) must be made before the end
of the period of 12 months after the date of the order.
(4) The owner of goods authorised to be exported under subsection (1)
must comply with any other provision of this Act in relation to
exporting goods.
77EF When goods have been detained for 12 months
Goods to be exported or disposed of
(1) This section applies if, at the end of the period of 12 months after
an order to detain goods is given, some or all of the goods (the
remaining goods) have not been:
(a) delivered into home consumption in accordance with an
authority given under section 77ED; or
(b) exported in accordance with an authority given under
section 77EE.
(2) The Minister may grant an authority to export the remaining goods
from Australia.
(3) The owner of goods authorised to be exported under subsection (2)
must comply with any other provision of this Act in relation to
exporting goods.
(4) If:
(a) the Minister does not grant an authority to export the
remaining goods from Australia within 1 month of the end of
the period of 12 months after the date of the order; or
(b) the remaining goods have not been exported from Australia
within 2 months after the date of an authority to export the
goods under subsection (2);
the Minister must authorise a Collector to dispose of the goods in
the manner the Minister considers appropriate.
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Section 77EF
Compensation for detained goods
(5) Nothing in this section prevents a person from seeking
compensation in relation to the remaining goods, or other goods
ordered to be detained under this Subdivision, in accordance with
section 4AB.
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Part IVA Depots
Section 77F
Part IVA—Depots
77F Interpretation
(1) In this Part:
Australia Post means the Australian Postal Corporation.
depot, in relation to a depot licence, means the place to which the
licence relates.
depot licence means a licence granted under section 77G and
includes such a licence that has been renewed under section 77T.
depot licence application charge means the depot licence
application charge imposed by the Customs Licensing Charges Act
1997 and payable as set out in section 77H.
depot licence charge means the depot licence charge imposed by
the Customs Licensing Charges Act 1997 and payable as set out in
section 77U.
depot licence variation charge means the depot licence variation
charge imposed by the Customs Licensing Charges Act 1997 and
payable as set out in section 77LA of this Act.
International Mail Centre means a place approved in an
instrument under subsection (1A) as a place for the examination of
international mail.
place includes an area, a building and a part of a building.
receptacle means a shipping or airline container, a pallet or other
similar article.
(1A) For the purposes of the definition of International Mail Centre in
subsection (1), the Comptroller-General of Customs may, by
writing, approve a place as a place for the examination of
international mail.
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(2) A reference in this Part to a conviction of a person of an offence
includes a reference to the making of an order under section 19B of
the Crimes Act 1914, or under a corresponding provision of a law
of a State, a Territory or a foreign country, in relation to a person in
respect of an offence.
Note: Section 19B of the Crimes Act 1914 empowers a court that has found
a person to have committed an offence to take action without
proceeding to record a conviction.
(3) Nothing in this Part affects the operation of Part VIIC of the
Crimes Act 1914 (which includes provisions relieving persons from
requirements to disclose spent convictions).
77G Depot licences
(1) Subject to this Part, the Comptroller-General of Customs may, on
an application made by a person or partnership in accordance with
section 77H, grant the person or partnership a licence in writing, to
be known as a depot licence, to use a place described in the licence
for any one or more of the following purposes:
(a) the holding of imported goods that are subject to customs
control under section 30;
(b) the unpacking of goods referred to in paragraph (a) from
receptacles;
(c) the holding of goods for export that are subject to customs
control under section 30;
(d) the packing of goods referred to in paragraph (c) into
receptacles;
(e) the examination of goods referred to in paragraph (a) or (c)
by officers of Customs.
(2) A depot licence may be granted:
(a) in relation to all the purposes referred to in subsection (1) or
only to a particular purpose or purposes referred to in
subsection (1) as specified in the licence; and
(b) in relation to goods generally or to goods of a specified class
or classes as specified in the licence.
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77H Application for a depot licence
(1) An application for a depot licence to cover a place must be made
by a person or partnership who would occupy and control the place
as a depot if the licence were granted.
(2) The application must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form; and
(e) subject to subsection (3), be accompanied by a depot licence
application charge.
(3) If Australia Post makes an application under this section for the
whole or a part of an International Mail Centre to be covered by a
depot licence, it is not liable to pay the depot licence application
charge under subsection (2).
77J Comptroller-General of Customs may require applicant to
supply further information
(1) The Comptroller-General of Customs may, by written notice given
to an applicant for a depot licence, require the applicant to supply
further information in relation to the application within the period
that is specified in the notice.
(2) The Comptroller-General of Customs may extend the specified
period if the applicant, in writing, requests the
Comptroller-General of Customs to do so.
(3) If the applicant:
(a) fails to supply the further information within the specified
period, or that period as extended under subsection (2); but
(b) supplies the information at a subsequent time;
the Comptroller-General of Customs must not take the information
into account in determining whether to grant the depot licence.
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77K Requirements for grant of depot licence
(1) The Comptroller-General of Customs must not grant a depot
licence if, in his or her opinion:
(a) if the applicant is a natural person—the applicant is not a fit
and proper person to hold a depot licence; or
(b) if the applicant is a partnership—any of the partners is not a
fit and proper person to be a member of a partnership holding
a depot licence; or
(c) if the applicant is a company—any director, officer or
shareholder of a company who would participate in the
management or control of the place proposed to be covered
by the licence (the proposed depot) is not a fit and proper
person so to participate; or
(d) an employee of the applicant who would participate in the
management or control of the proposed depot is not a fit and
proper person so to participate; or
(e) if the applicant is a company—the company is not a fit and
proper company to hold a depot licence; or
(f) if the applicant is a natural person or a company—the
applicant would not be in a position to occupy and control
the proposed depot if the licence were granted; or
(g) if the applicant is a partnership—none of the members of the
partnership would be in a position to occupy and control the
proposed depot if the licence were granted; or
(h) the physical security of the proposed depot is not adequate
having regard to:
(i) the nature of the place; or
(ii) the procedures and methods that would be adopted by
the applicant to ensure the security of goods in the
proposed depot if the licence were granted; or
(i) the records that would be kept in relation to the proposed
depot would not be suitable to enable an officer of Customs
adequately to audit those records.
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(2) The Comptroller-General of Customs must, in deciding whether a
person is a fit and proper person for the purposes of
paragraph (1)(a), (b), (c) or (d), have regard to:
(a) any conviction of the person of an offence against this Act
committed within the 10 years immediately before that
decision; and
(b) any conviction of the person of an offence against another
law of the Commonwealth, or a law of a State or of a
Territory, that is punishable by imprisonment for one year or
longer, being an offence committed within the 10 years
immediately before that decision; and
(c) whether the person is an insolvent under administration; and
(d) any misleading statement made under section 77H or 77J in
relation to the application for the licence by or in relation to
the person; and
(e) if any such statement made by the person was false—whether
the person knew that the statement was false; and
(f) whether the person has been refused a transport security
identification card, or has had such a card suspended or
cancelled, within the 10 years immediately before the
decision.
(3) The Comptroller-General of Customs must, in deciding whether a
company is a fit and proper company for the purposes of
paragraph (1)(e), have regard to:
(a) any conviction of the company of an offence against this Act
committed within the 10 years immediately before that
decision and at a time when any person who is presently a
director, officer or shareholder of the company was a
director, officer or shareholder of the company; and
(b) any conviction of the company of an offence against another
law of the Commonwealth, or a law of a State or of a
Territory, that is punishable by a fine of $5,000 or more,
being an offence committed within the 10 years immediately
before that decision and at a time when a person who is
presently a director, officer or shareholder of the company
was a director, officer or shareholder of the company; and
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(c) whether a receiver of the property, or part of the property, of
the company has been appointed; and
(d) whether the company is under administration within the
meaning of the Corporations Act 2001; and
(e) whether the company has executed under Part 5.3A of that
Act a deed of company arrangement that has not yet
terminated; and
(g) whether the company is being wound up.
(4) The Comptroller-General of Customs may refuse to grant a depot
licence if, in his or her opinion, the place in relation to which the
licence is sought would be too remote from the nearest place where
officers of Customs regularly perform their functions for those
officers to be able to conveniently check whether the Customs Acts
are being complied with at the place.
(5) If the place in relation to which the application for a depot licence
is sought (the proposed depot) is proposed to be used as a depot for
imported goods, the Comptroller-General of Customs must not
grant the licence unless the applicant has, at the proposed depot,
facilities that would enable the applicant to communicate with the
Department electronically.
77L Granting of a depot licence
(1) The Comptroller-General of Customs must decide whether or not
to grant a depot licence within 60 days after:
(a) if paragraph (b) does not apply—the receipt of the
application for the licence; or
(b) if the Comptroller-General of Customs requires further
information relating to the application to be supplied by the
applicant under section 77J and the applicant supplied the
information in accordance with that section—the receipt of
the information.
(2) If the Comptroller-General of Customs has not made a decision
whether or not to grant a depot licence within 60 days under
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subsection (1), the Comptroller-General of Customs is taken to
have refused the application.
77LA Variation of places covered by depot licence
(1) The Comptroller-General of Customs may, on application by the
holder of a depot licence, vary the licence by:
(a) omitting the description of the place that is currently
described in the licence and substituting a description of
another place; or
(b) altering the description of the place that is currently described
in the licence.
(2) The application must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form; and
(e) be accompanied by payment of the depot licence variation
charge.
(3) The Comptroller-General of Customs may, by written notice given
to an applicant for the variation of a depot licence, require the
applicant to supply further information in relation to the
application within the period that is specified in the notice or
within such further period as the Comptroller-General of Customs
allows.
(4) The Comptroller-General of Customs must not grant an application
for the substitution of the description of a place not currently
described in the licence, or for the alteration to the description of a
place currently described in the licence, if, in his or her opinion:
(a) the physical security of the place whose description is to be
substituted, or of the place that would have the altered
description, as the case may be, would not be adequate
having regard to:
(i) the nature of the place; or
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(ii) the procedures and methods that would be adopted by
the applicant to ensure the security of goods in the place
if the variation were made; or
(b) the records that would be kept in relation to the place would
not be suitable to enable an officer of Customs adequately to
audit those records.
(5) The Comptroller-General of Customs must not grant an application
for the substitution of the description of a place not currently
described in the licence if, in his or her opinion, the place would be
too remote from the nearest place where officers of Customs
regularly perform their functions for those officers to be able to
conveniently check whether the Customs Acts are being complied
with at the place.
(6) The Comptroller-General of Customs must decide whether or not
to grant the application within 60 days after:
(a) if paragraph (b) does not apply—the receipt of the
application; or
(b) if the Comptroller-General of Customs requires further
information relating to the application to be supplied by the
applicant under subsection (3) and the applicant supplied the
information in accordance with that subsection—the receipt
of the information.
(7) If the Comptroller-General of Customs has not made the decision
whether or not to grant the application within the period applicable
under subsection (6), the Comptroller-General of Customs is taken
to have refused the application.
77N Conditions of a depot licence—general
(1) A depot licence is subject to the conditions set out in
subsections (2) to (10).
(2) The holder of a licence must, within 30 days after the occurrence
of an event referred to in any of the following paragraphs, give the
Comptroller-General of Customs particulars in writing of that
event:
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(a) a person not described in the application for the licence as
participating in the management or control of the depot
commences so to participate;
(b) in the case of a licence held by a partnership—there is a
change in the membership of the partnership;
(c) in the case of a licence held by a company:
(i) the company is convicted of an offence of a kind
referred to in paragraph 77K(3)(a) or (b); or
(ii) a receiver of the property, or part of the property, of the
company is appointed; or
(iii) an administrator of the company is appointed under
section 436A, 436B or 436C of the Corporations Act
2001; or
(iv) the company executes a deed of company arrangement
under Part 5.3A of that Act;
(d) a person who participates in the management or control of
the depot, the holder of the licence or, if a licence is held by a
partnership, a member of the partnership:
(i) is convicted of an offence referred to in
paragraph 77K(2)(a) or (b); or
(ii) becomes an insolvent under administration; or
(iii) has been refused a transport security identification card,
or has had such a card suspended or cancelled, within
the applicable period referred to in paragraph 77V(2)(e).
(2A) The holder of a licence must not cause or permit a substantial
change to be made in:
(a) a matter affecting the physical security of the depot; or
(b) the keeping of records in relation to the depot;
unless the holder has given to the Comptroller-General of Customs
30 days’ notice of the proposed change.
(3) The holder of the licence must pay to the Commonwealth any
prescribed travelling expenses payable by the holder under the
regulations in relation to travelling to and from the depot by a
Collector for the purposes of the Customs Acts. For that purpose,
the regulations may prescribe particular rates of travelling expenses
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in relation to particular circumstances concerning travelling to and
from a depot by a Collector for the purposes of the Customs Acts.
(4) The holder of the licence must stack and arrange goods in the depot
so that authorised officers have reasonable access to, and are able
to examine, the goods.
(5) The holders of the licence must provide authorised officers with:
(a) adequate space and facilities for the examination of goods in
the depot; and
(b) secure storage space for holding those goods.
(6) The holder of the licence must, when requested to do so, allow an
authorised officer to enter and remain in the depot to examine
goods:
(a) which are subject to customs control; or
(b) which an authorised officer has reasonable grounds to believe
are subject to customs control.
(7) The holder of the licence must, when requested to do so, provide
an authorised officer with information, which is in the holder’s
possession or within the holder’s knowledge, in relation to
determining whether or not goods in the depot are subject to
customs control.
(8) The holder of the licence must retain all commercial records and
records created in accordance with the Customs Acts that:
(a) relate to goods received into a depot; and
(b) come into the possession or control of the holder of the
licence;
for 5 years beginning on the day on which the goods were received
into the depot.
(9) The holder of the licence must keep the records referred to in
subsection (8) at:
(a) the depot; or
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(b) if the holder has notified the Department in writing of the
location of any other places occupied and controlled by the
holder where the records are to be kept—those other places.
(10) At any reasonable time within the 5 years referred to in
subsection (8), the holder of the licence must, when requested to do
so:
(a) permit an authorised officer:
(i) to enter and remain in a place that is occupied and
controlled by the holder and which the officer has
reasonable grounds to believe to be a place where
records referred to in subsection (8) are kept; and
(ii) to have full and free access to any such records in that
place; and
(iii) to inspect, examine, make copies of, or take extracts
from any such records in that place; and
(b) provide the officer with all reasonable facilities and
assistance for the purpose of doing all of the things referred
to in subparagraphs (a)(i) to (iii) (including providing access
to any electronic equipment in the place for those purposes).
(11) The holder of the licence is not obliged to comply with a request
referred to in subsection (6), (7) or (10) unless the request is made
by a person who produces written evidence of the fact that the
person is an authorised officer.
77P Conditions of a depot licence—imported goods
(1) If imported goods were received into a depot during a particular
month, it is a condition of the licence that the holder of the licence
must:
(a) if paragraph (b) does not apply—cause the removal of those
goods into a warehouse before the end of the following
month; or
(b) if the Comptroller-General of Customs, on written request by
the holder made before the end of that following month,
grants an extension under this section—cause the removal of
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the goods into a warehouse within 30 days after the end of
that following month.
(2) In this section:
month means month of a year.
77Q Comptroller-General of Customs may impose additional
conditions to which a depot licence is subject
Imposition of additional conditions
(1) The Comptroller-General of Customs may, at any time, impose
additional conditions to which a depot licence is subject if the
Comptroller-General of Customs considers the conditions to be
necessary or desirable:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs
Acts, any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations; or
(c) for any other purpose.
(1A) If the Comptroller-General of Customs imposes conditions under
subsection (1) when granting the depot licence, the
Comptroller-General of Customs must specify the conditions in the
licence.
(1B) If the Comptroller-General of Customs imposes conditions under
subsection (1) after the depot licence has been granted:
(a) the Comptroller-General of Customs must, by written notice
to the holder of the licence, notify the holder of the
conditions; and
(b) the conditions cannot take effect before:
(i) the end of 30 days after the giving of the notice; or
(ii) if the Comptroller-General of Customs considers that it
is necessary for the conditions to take effect earlier—the
end of a shorter period specified in the notice.
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Variation of imposed conditions
(2) The Comptroller-General of Customs may, by written notice to the
holder of the licence, vary conditions imposed under subsection (1)
in relation to that licence.
(3) A variation under subsection (2) cannot take effect before:
(a) the end of 30 days after the giving of the notice under that
subsection; or
(b) if the Comptroller-General of Customs considers that it is
necessary for the variation to take effect earlier—the end of a
shorter period specified in the notice given under that
subsection.
77R Breach of conditions of depot licence
(1) The holder of a depot licence must not breach a condition of the
licence set out in section 77N or 77P, or a condition imposed under
section 77Q (including a condition varied under that section).
Penalty: 60 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(3) Subsection (1) does not apply if a breach of a condition of the
depot licence occurs only as a result of the holder’s compliance, or
attempted compliance, with:
(a) a direction given under section 21 of the Aviation Transport
Security Act 2004 that applies to the holder; or
(b) a special security direction (within the meaning of section 9
of that Act) that applies to the holder.
Note: A defendant bears an evidential burden in relation to the matter in
subsection (3) (see subsection 13.3(3) of the Criminal Code).
77S Duration of depot licences
Subject to this Part, a depot licence:
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(a) comes into force on a date specified in the licence; and
(b) remains in force until the end of the 30 June next following
the grant of the licence;
but may be renewed under section 77T.
Note: Section 77T provides that a licence may continue to be in force for a
further period of 90 days after the 30 June referred to in this section
under certain circumstances. Another provision that might affect the
operation of this section is section 77VC (cancellation of depot
licences).
77T Renewal of depot licences
(1) The Comptroller-General of Customs must, before the end of a
financial year, notify each holder of a depot licence of the terms of
this section.
(2) If the holder pays a depot licence charge for the renewal of the
licence before the end of the financial year, the licence is renewed
for another period of 12 months at the end of the financial year.
(3) If the holder fails to pay the charge before the end of the financial
year, a Collector may, until the charge is paid or the end of 90 days
immediately following the end of the financial year (whichever
occurs first), refuse to permit goods that are subject to customs
control to be received into the depot.
(4) If the holder pays the charge within 90 days immediately following
the end of the financial year, the licence is taken to have been
renewed for another period of 12 months at the end of the financial
year.
(5) If the holder fails to pay the charge within 90 days immediately
following the end of the financial year, the licence expires at the
end of that period of 90 days.
(6) A depot licence that has been renewed may be further renewed.
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77U Licence charges
(1) A depot licence charge is payable in respect of the grant of a depot
licence by the person or partnership seeking the grant.
(2) A person liable to pay a depot licence charge for the grant of a
depot licence must pay the charge within 30 days of the decision to
grant that licence.
(3) A depot licence charge in respect of the renewal of a depot licence
is payable by the holder of the licence in accordance with
section 77T.
(4) Australia Post is not liable to pay a depot licence charge under this
section in respect of each grant or renewal of a depot licence that
covers the whole or a part of an International Mail Centre.
77V Notice of intended cancellation etc. of a depot licence
(1) The Comptroller-General of Customs may give a notice under this
subsection to the holder of a depot licence if:
(a) the Comptroller-General of Customs is satisfied that:
(i) the physical security of the depot is no longer adequate
having regard to the matters referred to in
paragraph 77K(1)(h); or
(ii) if the licence is held by a natural person—the person is
not a fit and proper person to hold a depot licence; or
(iii) if the licence is held by a partnership—a member of the
partnership is not a fit and proper person to be a
member of a partnership holding a depot licence; or
(iv) if the licence is held by a company—a director, officer
or shareholder of the company who participates in the
management or control of the depot is not a fit and
proper person so to participate; or
(v) an employee of the holder of the licence who
participates in the management or control of the depot is
not a fit and proper person so to participate; or
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(vi) if the licence is held by a company—the company is not
a fit and proper company to hold a depot licence; or
(vii) a condition to which the licence is subject has not been
complied with; or
(viii) a licence charge payable in respect of the grant of the
depot remains unpaid more than 30 days after the grant
of the licence; or
(b) the Comptroller-General of Customs is satisfied on any other
grounds that it is necessary to cancel the licence for the
protection of the revenue or for the purpose of ensuring
compliance with the Customs Acts, any other law of the
Commonwealth prescribed by the regulations or a law of a
State or Territory prescribed by the regulations.
(2) In deciding whether a person is a fit and proper person for the
purposes of subparagraphs (1)(a)(ii) to (v), the
Comptroller-General of Customs must have regard to:
(a) whether or not the person is an insolvent under
administration; and
(b) any conviction of the person of an offence against this Act, or
of an offence against another law of the Commonwealth, or a
law of a State or of a Territory, punishable by imprisonment
for one year or longer, that is committed:
(i) if the licence has not been renewed previously—after
the grant of the licence or within 10 years immediately
before the grant of the licence; or
(ii) if the licence has been renewed on one or more
occasions—after the renewal or latest renewal of the
licence or within 10 years immediately before that
renewal; and
(c) any misleading statement made under section 77H or 77J in
relation to the application for the depot licence by or in
relation to the person; and
(d) if any such statement made by the person was false—whether
the person knew that the statement was false; and
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(e) whether the person has been refused a transport security
identification card, or has had such a card suspended or
cancelled:
(i) if the licence has not been renewed previously—after
the grant of the licence or within 10 years immediately
before the grant of the licence; or
(ii) if the licence has been renewed on one or more
occasions—after the renewal or latest renewal of the
licence or within 10 years immediately before that
renewal.
(3) In deciding whether a company is a fit and proper company for the
purposes of subparagraph (1)(a)(vi), the Comptroller-General of
Customs must have regard to:
(a) the matters referred to in paragraphs 77K(3)(c) to (g); and
(b) any conviction of the company of an offence against this Act
or of an offence against another law of the Commonwealth,
or a law of a State or of a Territory, punishable by a fine of
$5,000 or more, that is committed:
(i) if the licence has not been renewed previously—after
the grant of the licence or within 10 years immediately
before the grant of the licence; or
(ii) if the licence has been renewed on one or more
occasions—after the renewal or the latest renewal of the
licence or within 10 years immediately before that
renewal;
and at a time when a person who is presently a director,
officer or shareholder of the company was a director, officer
or shareholder of the company.
(4) The notice under subsection (1) must be in writing and must be:
(a) served, either personally or by post, on the holder of the
depot licence; or
(b) served personally on a person who, at the time of service,
apparently participates in the management or control of the
depot.
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(5) The notice under subsection (1):
(a) must state that, if the holder of the depot licence wishes to
prevent the cancellation of the licence, he or she may, within
7 days after the day on which the notice is served, give to the
Comptroller-General of Customs at an address specified in
the notice a written statement showing cause why the licence
should not be cancelled; and
(b) may, if it appears to the Comptroller-General of Customs to
be necessary to do so:
(i) for the protection of the revenue; or
(ii) for ensuring compliance with the Customs Acts, any
other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by
the regulations;
state that the licence is suspended.
(6) If the notice under subsection (1) states that the depot licence is
suspended, the licence is suspended on and from the service of the
notice.
Note: For revocation of the suspension, see section 77VB.
(7) Despite the giving of a notice under subsection (1) in relation to a
depot licence, nothing in this Part prevents:
(a) the Comptroller-General of Customs giving a notice under
subsection 77T(1) in relation to the renewal of the licence; or
(b) the holder of the licence obtaining a renewal of the licence by
paying a depot licence charge in accordance with
section 77T.
Note: A depot licence charge paid in the circumstances described in this
subsection may be refunded under section 77W.
77VA Depot must not be used if depot licence is suspended etc.
Offence
(1) If a depot licence is suspended under section 77V, a person must
not use the depot for a purpose referred to in subsection 77G(1).
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Penalty: 50 penalty units.
Collector may permit use of depot etc. during suspension
(2) If a depot licence is suspended under section 77V, a Collector may,
while the licence is so suspended and despite subsection (1) of this
section:
(a) permit imported goods, or goods for export, that are subject
to customs control to be held in the depot; and
(b) permit the unpacking or packing of such goods; and
(c) permit the removal of such goods from the depot, including
the removal of such goods to another depot; and
(d) by notice in a prescribed manner to the owner of such goods,
require the owner to remove the goods to another depot, or to
a warehouse, approved by the Collector; and
(e) take such control of the depot, or all or any goods in the
depot, as may be necessary:
(i) for the protection of the revenue; or
(ii) for ensuring compliance with the Customs Acts, any
other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by
the regulations; and
(f) by notice in writing to the holder of the licence, require the
holder to pay to the Commonwealth, in respect of the
services of officers required as the result of the suspension,
such fee as the Comptroller-General of Customs determines
having regard to the cost of the services.
Note: A defendant bears an evidential burden in relation to the matter in
subsection (2) (see subsection 13.3(3) of the Criminal Code).
(3) Without limiting paragraph (2)(f), the services referred to in that
paragraph include services relating to:
(a) the enforcement of the suspension; and
(b) the supervision of activities in relation to the depot that are
permitted by a Collector.
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(4) If an amount that the holder of a depot licence is required to pay in
accordance with a notice under paragraph (2)(f) is not paid, that
amount may be recovered as a debt due to the Commonwealth by
action in a court of competent jurisdiction.
77VB Revocation of suspension of depot licences
If a depot licence is suspended under section 77V, the
Comptroller-General of Customs:
(a) may at any time revoke the suspension; and
(b) if the licence has not been cancelled within 28 days after the
day on which the licence was suspended—must revoke the
suspension.
Note: For the cancellation of depot licences, see section 77VC.
77VC Cancellation of depot licences
(1) The Comptroller-General of Customs may, by notice in writing,
cancel a depot licence if the Comptroller-General of Customs is
satisfied of any matter mentioned in subparagraphs 77V(1)(a)(i) to
(viii), or of the matter mentioned in paragraph 77V(1)(b), in
relation to the licence.
(2) The Comptroller-General of Customs must, by notice in writing,
cancel a depot licence if the Comptroller-General of Customs
receives a written request from the holder of the licence that the
licence be cancelled on and after a specified day.
(3) A notice under subsection (1) or (2) must be:
(a) served, either personally or by post, on the holder of the
depot licence; or
(b) served personally on a person who, at the time of service,
apparently participates in the management or control of the
depot.
(4) If a depot licence is cancelled under this section, the
Comptroller-General of Customs must, by notice published in a
newspaper circulating in the locality in which the depot is situated,
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inform the owners of goods in the depot of the cancellation and the
date of the cancellation.
(5) If a depot licence is cancelled under this section, the person or
partnership who held the licence before the cancellation must
return the licence to an officer of Customs within 30 days after the
cancellation.
77W Refund of depot licence charge on cancellation of a depot
licence
(1) If:
(a) a depot licence is cancelled before the end of a financial year;
and
(b) the person or partnership (the former holder) who held the
licence before its cancellation has paid the depot licence
charge for that financial year;
the former holder is entitled to a refund of an amount worked out
using the formula in subsection (1A).
(1A) For the purposes of subsection (1), the formula is:
Post-cancellation days Annual rate
Days in the year
where:
annual rate means the amount of $4,000, or, if another amount is
prescribed under subsection 6(2) of the Customs Licensing
Charges Act 1997, that other amount.
days in the year means:
(a) if the financial year in which the licence is in force is not
constituted by 365 days—the number of days in that financial
year; or
(b) otherwise—365.
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post-cancellation days means the number of days in the financial
year during which the depot licence is not in force following the
cancellation of the licence.
(2) If the former holder has paid the depot licence charge in respect of
the renewal of the licence for the following financial year, the
former holder is entitled to a refund of the full amount of that
charge.
77X Collector’s powers in relation to a place that is no longer a
depot
(2) If a place ceases to be covered by a depot licence, a Collector may:
(a) permit goods that are subject to customs control to be
received into the place during a period of 30 days after the
place ceased to be covered by a depot licence; and
(b) permit imported goods to be unpacked from receptacles in
the place; and
(c) permit goods for export to be packed into receptacles in the
place; and
(d) permit examination of goods that are subject to customs
control (the controlled goods) by officers of Customs in the
place; and
(e) permit removal of any controlled goods from the place to a
depot covered by a depot licence or to a warehouse; and
(f) by notice in writing to the person who was, or who was taken
to be, the holder of the licence (the former holder) covering
that place, require the former holder to remove any controlled
goods to a depot covered by a depot licence or to a
warehouse; and
(g) while controlled goods are in the place, take such control of
the place as may be necessary for the protection of the
revenue or for ensuring compliance with the Customs Acts,
any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations; and
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(h) by notice in writing to the former holder, require the former
holder to pay to the Commonwealth, in respect of the
services of officers required in relation to any controlled
goods as a result of the licence ceasing to be in force
(including services relating to the supervision of activities in
relation to the place, the stocktaking of goods in the place or
the reconciliation of records relating to such goods), such
fees as the Comptroller-General of Customs determines
having regard to the cost of the services; and
(i) if the former holder fails to comply with a requirement under
paragraph (f) in relation to any controlled goods, remove the
goods from the place to a depot covered by a depot licence or
a warehouse; and
(j) if goods have been removed under paragraph (i), by notice in
writing to the former holder, require the former holder to pay
to the Commonwealth in respect of the cost of the removal
such fees as the Comptroller-General of Customs determines
having regard to that cost.
(3) If an amount that a former holder is required to pay in accordance
with a notice under paragraph (2)(h) or (j) is not paid, that amount
may be recovered as a debt due to the Commonwealth by action in
a court of competent jurisdiction.
77Y Collector may give directions in relation to goods subject to
customs control
(1) A Collector may, for the protection of the revenue or for the
purpose of ensuring compliance with the Customs Acts, any other
law of the Commonwealth prescribed by the regulations or a law of
a State or Territory prescribed by the regulations, give written
directions under this section to:
(a) the holder of a depot licence; or
(b) a person participating in the management or control of the
depot;
in relation to goods in the depot that are subject to customs control
(the controlled goods).
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(2) A direction under subsection (1) must be a direction:
(a) to move, or not to move, controlled goods within a depot; or
(b) about the storage of controlled goods in the depot; or
(c) to move controlled goods to another depot or a warehouse; or
(d) about the unpacking from receptacles of controlled goods; or
(e) about the packing into receptacles of controlled goods.
(3) A Collector may, for the purpose of:
(a) preventing interference with controlled goods in a depot; or
(b) preventing interference with the exercise of the powers or the
performance of the functions of a Collector in respect of a
depot or of controlled goods in a depot;
give directions, in relation to the controlled goods, to any person in
the depot.
(3A) A person who has been given a direction under subsection (1) or
(3) must not intentionally refuse or fail to comply with the
direction.
Penalty: 120 penalty units.
(4) A person who has been given a direction under subsection (1) or
(3) must not refuse or fail to comply with the direction.
Penalty: 60 penalty units.
(5) An offence against subsection (4) is an offence of strict liability.
(6) This section does not limit the directions that a Collector may give
under section 112C.
77Z Licences cannot be transferred
(1) Subject to subsection (2), a depot licence cannot be transferred to
another person.
(2) A depot licence may be transferred to another person in the
circumstances prescribed by the regulations.
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77ZA Service of notice
For the purpose of the application of section 29 of the Acts
Interpretation Act 1901 to the service by post of a notice under this
Part on a person or partnership who holds or held a depot licence,
if the notice is posted as a letter addressed to the person or
partnership at the address of the place that is or was the depot, the
notice is taken to be properly addressed.
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Part V—Warehouses
78 Interpretation
(1) In this Part, unless the contrary intention appears:
place includes an area, a building and a part of a building.
warehouse, in relation to a warehouse licence, means the
warehouse to which the licence relates.
warehouse licence means a licence granted under section 79 and
includes such a licence that has been renewed under section 84.
warehouse licence application charge means the warehouse
licence application charge imposed by the Customs Licensing
Charges Act 1997 and payable as set out in section 80.
warehouse licence charge means the warehouse licence charge
imposed by the Customs Licensing Charges Act 1997 and payable
as set out in section 85.
warehouse licence variation charge means the warehouse licence
variation charge imposed by the Customs Licensing Charges Act
1997 and payable as set out in section 81B of this Act.
(3) For the purposes of this Part, a person shall be taken to participate
in the management or control of a warehouse if:
(a) he or she has authority to direct the operations of the
warehouse or to direct activities in the warehouse, the
removal of goods from the warehouse, or another important
part of the operations of the warehouse; or
(b) he or she has authority to direct a person who has authority
referred to in paragraph (a) in the exercise of that authority.
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79 Warehouse licences
(1) Subject to this Part, the Comptroller-General of Customs may grant
a person or partnership a licence in writing, to be known as a
warehouse licence, to use a place described in the licence for
warehousing goods.
(2) A warehouse licence may be a licence to use a place for
warehousing goods generally, goods included in a specified class
or specified classes of goods or goods other than goods included in
a specified class or specified classes of goods.
(3) A warehouse licence may authorize blending or packaging,
processing, manufacture of excisable goods, trading or other
activities specified in the licence to be carried on in the warehouse.
80 Applications for warehouse licences
An application for a warehouse licence shall:
(a) be in writing; and
(b) contain a description of the place in relation to which the
licence is sought; and
(c) specify the kinds of goods that would be warehoused in that
place if it were a warehouse; and
(d) set out the name and address of each person whom the
Comptroller-General of Customs is required to consider for
the purposes of paragraph 81(1)(a), (b), (c) or (d); and
(e) set out such particulars of the matters that the
Comptroller-General of Customs is required to consider for
the purposes of paragraph 81(1)(e), (f) or (g) as will enable
him or her adequately to consider those matters; and
(f) contain such other information as is prescribed; and
(g) be accompanied by the warehouse licence application charge.
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80A Comptroller-General of Customs may require applicant to
supply further information
(1) The Comptroller-General of Customs may, by written notice given
to an applicant for a warehouse licence, require the applicant to
supply further information in relation to the application within the
period that is specified in the notice.
(2) The Comptroller-General of Customs may extend the specified
period if the applicant, in writing, requests the
Comptroller-General of Customs to do so.
(3) If the applicant:
(a) fails to supply the further information within the specified
period, or that period as extended under subsection (2); but
(b) supplies the information at a later time;
the Comptroller-General of Customs must not take the information
into account in determining whether to grant the warehouse
licence.
81 Requirements for grant of warehouse licence
(1) The Comptroller-General of Customs shall not grant a warehouse
licence if, in his or her opinion:
(a) where the applicant is a natural person—the applicant is not a
fit and proper person to hold a warehouse licence; or
(b) where the applicant is a partnership—any of the partners is
not a fit and proper person to be a member of a partnership
holding a warehouse licence; or
(c) where the applicant is a company—any director, officer or
shareholder of the company who would participate in the
management or control of the warehouse is not a fit and
proper person so to participate; or
(d) an employee of the applicant who would participate in the
management or control of the warehouse is not a fit and
proper person so to participate; or
(da) where the applicant is a company—the company is not a fit
and proper company to hold a warehouse licence; or
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(e) the physical security of the place in relation to which the
licence is sought is not adequate having regard to:
(ia) the nature of the place;
(i) the kinds and quantity of goods that would be kept in
that place if it were a warehouse; or
(ii) the procedures and methods that would be adopted by
the applicant to ensure the security of goods in the place
if it were a warehouse; or
(f) the plant and equipment that would be used in relation to
goods in the place in relation to which the licence is sought if
it were a warehouse are not suitable having regard to the
nature of those goods and that place; or
(g) the books of account or records that would be kept in relation
to the place in relation to which the licence is sought if it
were a warehouse would not be suitable to enable an officer
of Customs adequately to audit those books or records.
(2) The Comptroller-General of Customs shall, in determining whether
a person is a fit and proper person for the purposes of
paragraph (1)(a), (b), (c) or (d), have regard to:
(a) any conviction of the person for an offence against this Act
committed within the 10 years immediately preceding the
making of the application; and
(b) any conviction of the person for an offence under a law of the
Commonwealth, of a State or of a Territory that is punishable
by imprisonment for a period of one year or longer, being an
offence committed within the 10 years immediately
preceding the making of the application; and
(c) whether the person is an undischarged bankrupt; and
(d) any misleading statement made under section 80 or 80A in
relation to the application by or in relation to the person; and
(e) where any statement by the person in the application was
false—whether the person knew that the statement was false;
and
(f) whether the person has been refused a transport security
identification card, or has had such a card suspended or
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cancelled, within the 10 years immediately preceding the
making of the application.
(3) The Comptroller-General of Customs shall, in determining whether
a company is a fit and proper company for the purposes of
paragraph (1)(da), have regard to:
(a) any conviction of the company of an offence against this Act
committed within the 10 years immediately preceding the
making of the application and at a time when a person who is
a director, officer or shareholder of the company was a
director, officer or shareholder of the company; or
(b) any conviction of the company of an offence under a law of
the Commonwealth, of a State or of a Territory that is
punishable by a fine of 50 penalty units or more, being an
offence committed within the 10 years immediately
preceding the making of the application and at a time when a
person who is a director, officer or shareholder of the
company was a director, officer or shareholder of the
company; or
(c) whether a receiver of the property, or part of the property, of
the company has been appointed; or
(ca) whether the company is under administration within the
meaning of the Corporations Act 2001; or
(cb) whether the company has executed under Part 5.3A of that
Act a deed of company arrangement that has not yet
terminated; or
(e) whether the company is being wound up.
81A Grant of a warehouse licence
(1) If an application for a warehouse licence is made, the
Comptroller-General of Customs must decide whether or not to
grant the licence within 60 days after:
(a) if paragraph (b) does not apply—the receipt of the
application; or
(b) if the Comptroller-General of Customs, under section 80A,
requires the applicant to supply further information in
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relation to the application and the applicant supplies the
information in accordance with that section—the receipt of
the information.
(2) If the Comptroller-General of Customs has not made a decision
whether or not to grant the warehouse licence before the end of the
period referred to in subsection (1), the Comptroller-General of
Customs is taken to have refused the application at the end of that
period.
81B Variation of the place covered by a warehouse licence
(1) The Comptroller-General of Customs may, on application by the
holder of a warehouse licence, vary the licence by:
(a) omitting the description of the place that is described in the
licence and substituting a description of another place; or
(b) altering the description of the place that is described in the
licence.
(2) The application must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form; and
(e) be accompanied by the warehouse licence variation charge.
(3) The Comptroller-General of Customs may, by written notice given
to an applicant for the variation of a warehouse licence, require the
applicant to give further information in relation to the application:
(a) within the period that is specified in the notice; or
(b) within such further period as the Comptroller-General of
Customs allows.
(4) If an application for the variation of a warehouse licence is made
under subsection (1), the Comptroller-General of Customs must
not grant the application if, in his or her opinion:
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(a) the physical security of the place whose description is to be
substituted, or of the place that would have the altered
description, would not be adequate having regard to:
(i) the nature of the place; or
(ii) the kinds and quantity of goods that would be kept in
the place if the variation were made; or
(iii) the procedures and methods that would be adopted by
the applicant to ensure the security of goods in the place
if the variation were made; or
(b) the plant and equipment that would be used in relation to
goods in the place, if the variation were made, would not be
suitable having regard to the nature of those goods and that
place; or
(c) the books of account or records that would be kept in relation
to the place, if the variation were made, would not be suitable
to enable an officer of Customs adequately to audit those
books or records.
(5) The Comptroller-General of Customs must not grant an application
under subsection (1) for the substitution of the description of a
place in a warehouse licence if, in his or her opinion, the place
would be too remote from the nearest place where officers, who
regularly perform their functions, would be able conveniently to
check whether the Customs Acts are being complied with at the
place.
(6) If an application is made under subsection (1), the
Comptroller-General of Customs must decide whether or not to
grant the application:
(a) if paragraph (b) of this subsection does not apply—within 60
days after receiving the application; or
(b) if:
(i) the Comptroller-General of Customs requires the
applicant to give further information under
subsection (3); and
(ii) the applicant supplies the information in accordance
with that subsection;
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within 60 days after receiving the information.
(7) If the Comptroller-General of Customs has not made a decision
whether or not to grant an application made under subsection (1)
before the end of the period that applies under subsection (6), the
Comptroller-General of Customs is taken to have refused the
application at the end of that period.
82 Conditions of warehouse licences
(1) A warehouse licence is subject to the condition that, if:
(a) a person not described in the application for the licence as
participating in the management or control of the warehouse
commences so to participate; or
(b) in the case of a licence held by a partnership—there is a
change in the membership of the partnership; or
(ba) in the case of a licence held by a company—any of the
following events occurs:
(i) the company is convicted of an offence of a kind
referred to in paragraph 81(3)(a) or (b);
(ii) a receiver of the property, or part of the property, of the
company is appointed;
(iii) an administrator of the company is appointed under
section 436A, 436B or 436C of the Corporations Act
2001;
(iv) the company executes a deed of company arrangement
under Part 5.3A of that Act;
(v) the company begins to be wound up; or
(c) a person who participates in the management or control of
the warehouse, the holder of the licence or, in the case of a
licence held by a partnership, a member of the partnership:
(i) is convicted of an offence referred to in
paragraph 81(2)(a) or (b); or
(ii) becomes bankrupt; or
(iii) has been refused a transport security identification card,
or has had such a card suspended or cancelled, within
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the applicable period referred to in
paragraph 86(1A)(d); or
(d) there is a substantial change in a matter affecting the physical
security of the warehouse; or
(e) there is a substantial change in plant or equipment used in
relation to goods in the warehouse; or
(f) there is a substantial change in the keeping of accounts or
records kept in relation to the warehouse;
the holder of the licence shall, within 30 days after the occurrence
of the event referred to in whichever of the preceding paragraphs
applies, give the Comptroller-General of Customs particulars in
writing of that event.
(3) A warehouse licence is subject to such other conditions (if any) as
are specified in the licence that the Comptroller-General of
Customs considers to be necessary or desirable:
(a) for the protection of the revenue; or
(b) for ensuring compliance with the Customs Acts, any other
law of the Commonwealth prescribed by the regulations or a
law of a State or Territory prescribed by the regulations; or
(c) for any other purpose.
(4) The conditions specified in a warehouse licence may include:
(a) conditions specifying the persons or classes of persons whose
goods may be warehoused in the warehouse; and
(b) conditions limiting the operations that may be performed
upon, or in relation to, goods in the warehouse.
(5) The Comptroller-General of Customs may, upon application by the
holder of a warehouse licence and production of the licence, vary
the conditions specified in the licence by making an alteration to,
or an endorsement on, the licence.
(6) Subsection (5) does not limit section 82B.
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82A Comptroller-General of Customs may impose additional
conditions to which a warehouse licence is subject
(1) The Comptroller-General of Customs may, at any time, impose
additional conditions to which the licence is subject if the
Comptroller-General of Customs considers the conditions to be
necessary or desirable:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs
Acts, any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations; or
(c) for any other purpose.
(2) If the Comptroller-General of Customs imposes conditions under
subsection (1):
(a) the Comptroller-General of Customs must, by written notice
to the holder of the warehouse licence, notify the holder of
the conditions; and
(b) the conditions cannot take effect before:
(i) the end of 30 days after the giving of the notice; or
(ii) if the Comptroller-General of Customs considers that it
is necessary for the conditions to take effect earlier—the
end of a shorter period specified in the notice.
82B Comptroller-General of Customs may vary the conditions to
which a warehouse licence is subject
(1) The Comptroller-General of Customs may, by written notice to the
holder of a warehouse licence, vary:
(a) the conditions specified in the warehouse licence under
section 82; or
(b) the conditions imposed under section 82A to which the
licence is subject.
(2) A variation under subsection (1) cannot take effect before:
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(a) the end of 30 days after the giving of the notice under that
subsection; or
(b) if the Comptroller-General of Customs considers that it is
necessary for the variation to take effect earlier—the end of a
shorter period specified in the notice given under that
subsection.
(3) This section does not limit subsection 82(5).
82C Breach of conditions of a warehouse licence
(1) The holder of a warehouse licence must not breach a condition to
which the licence is subject under section 82 or 82A (including a
condition varied under subsection 82(5) or section 82B).
Penalty: 60 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
83 Duration of warehouse licence
(1) A warehouse licence:
(a) comes into force on a date specified in the licence or, if no
date is so specified, the date on which the licence is granted;
and
(b) subject to this Part, remains in force until 30 June next
following the grant of the licence but may be renewed in
accordance with section 84.
(2) Notwithstanding that a warehouse licence has not been renewed, a
Collector may:
(a) permit goods to be placed in the former warehouse; and
(b) permit the removal of goods from the former warehouse,
including the removal of goods to a warehouse; and
(c) by notice in writing to the last holder of the licence, require
him or her to remove all or specified goods in the former
warehouse to a warehouse approved by the Collector; and
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(d) take such control of the former warehouse or all or any goods
in the former warehouse as may be necessary for the
protection of the revenue or for ensuring compliance with the
Customs Acts, any other law of the Commonwealth
prescribed by the regulations or a law of a State or Territory
prescribed by the regulations; and
(e) by notice in writing to the last holder of the licence, require
him or her to pay to the Commonwealth in respect of the
services of officers required as the result of the licence not
having been renewed (including services relating to the
supervision of activities in relation to the former warehouse
permitted by a Collector, the stocktaking of goods in the
former warehouse or the reconciliation of records relating to
such goods) such fee as the Comptroller-General of Customs
determines having regard to the cost of the services; and
(f) where the last holder of the licence fails to comply with a
requirement under paragraph (c) in relation to goods, remove
the goods from the former warehouse to a warehouse; and
(g) where goods have been removed in accordance with
paragraph (f), by notice in writing to the last holder of the
licence, require him or her to pay to the Commonwealth in
respect of the cost of the removal such fee as the
Comptroller-General of Customs determines having regard to
that cost.
(3) Subject to subsection (4), where a warehouse licence has not been
renewed and goods remain in the former warehouse, the
Comptroller-General of Customs must by notice:
(a) published on the Department’s website; and
(b) published in the Gazette; and
(c) published in a newspaper circulating in the locality in which
the warehouse is situated;
inform the owners of goods in the former warehouse:
(d) that they are required, within a time specified in the notice or
any further time allowed by the Comptroller-General of
Customs, to:
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(i) pay to the Collector duty payable in respect of their
goods in the former warehouse; or
(ii) remove their goods in the former warehouse to another
place in accordance with permission obtained from the
Collector; and
(e) that, if they do not comply with the requirements of the
notice, their goods in that former warehouse will be sold.
(4) Where the Comptroller-General of Customs is satisfied that all the
goods in a former warehouse the licence in respect of which has
not been renewed are the property of the person who held the
licence, the notice referred to in subsection (3) need not be
published as mentioned in that subsection but shall be:
(a) served, either personally or by post, on that person; or
(b) served personally on a person who, at the time of the
expiration of the licence, apparently participated in the
management or control of the former warehouse.
(5) Where the owner of goods to which a notice under subsection (3)
applies fails to comply with the requirements of the notice within
the time specified in the notice or any further time allowed by the
Comptroller-General of Customs, the goods may be sold by a
Collector.
(6) If an amount that the last holder of a licence is required to pay in
accordance with a notice under paragraph (2)(e) or (g) is not paid,
that amount may be recovered as a debt due to the Commonwealth
by action in a court of competent jurisdiction.
84 Renewal of warehouse licence
(1) The Comptroller-General of Customs may, by writing, renew a
warehouse licence on the application, in writing, of the holder of
the licence.
(3) The Comptroller-General of Customs may refuse to renew a
licence if the Comptroller-General of Customs is satisfied that, if
the licence were renewed, he or she would be entitled to cancel the
licence.
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(4) Subject to this Part, a warehouse licence that has been renewed
continues in force for 12 months but may be further renewed.
Note: Additional conditions may be imposed on the licence under
section 82A, and the conditions to which the licence is subject may be
varied under subsection 82(5) or section 82B.
85 Licence charges
Grant of licence
(1) A warehouse licence charge is payable in respect of the grant of a
warehouse licence by the person or partnership seeking the grant.
(2) A person or partnership liable to pay a warehouse licence charge in
respect of the grant of a warehouse licence must pay the charge in
accordance with section 85A.
Renewal of licence
(3) A warehouse licence charge is payable in respect of the renewal of
a warehouse licence by the holder of the licence.
(4) The holder of a warehouse licence liable to pay a warehouse
licence charge in respect of the renewal of the warehouse licence
must pay the charge in accordance with section 85A.
85A Payment of warehouse licence charge
(1) A warehouse licence charge in respect of the grant, or the renewal,
of a warehouse licence must be paid in accordance with the
regulations.
(2) Without limiting subsection (1), the regulations may make
provision for and in relation to the following:
(a) the payment of the charge in instalments;
(b) the day or days before the end of which the charge, or
instalments of the charge, must be paid.
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86 Suspension of warehouse licences
(1) The Comptroller-General of Customs may give notice in
accordance with this section to the holder of a warehouse licence if
he or she has reasonable grounds for believing that:
(a) the physical security of the warehouse is no longer adequate
having regard to the matters referred to in paragraph 81(1)(e);
or
(b) the plant and equipment used in the warehouse are such that
the protection of the revenue in relation to goods in the
warehouse is inadequate; or
(c) where the licence is held by a natural person—that person is
not a fit and proper person to hold a warehouse licence; or
(d) where the licence is held by a partnership—a member of the
partnership is not a fit and proper person to be a member of a
partnership holding a warehouse licence; or
(e) where the licence is held by a company—a director, officer
or shareholder of the company who participates in the
management or control of the warehouse is not a fit and
proper person so to participate; or
(f) an employee of the holder of the licence, being an employee
who participates in the management or control of the
warehouse, is not a fit and proper person so to participate; or
(fa) where the licence is held by a company—the company is not
a fit and proper company to hold a warehouse licence; or
(g) a condition to which the licence is subject has not been
complied with; or
(h) an amount of a warehouse licence charge payable in respect
of the licence remains unpaid more than 28 days after the day
the amount was due to be paid;
or it otherwise appears to him or her to be necessary for the
protection of the revenue, or for the purpose of ensuring
compliance with the Customs Acts, any other law of the
Commonwealth prescribed by the regulations or a law of a State or
Territory prescribed by the regulations, to give the notice.
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(1A) The Comptroller-General of Customs shall, in considering whether
a person is a fit and proper person for the purposes of
paragraph (1)(c), (d), (e) or (f), have regard to:
(a) any conviction of the person of an offence against this Act
committed:
(i) where the licence has not been renewed—after the grant
of the licence or within 10 years immediately preceding
the making of the application for the licence; and
(ii) where the licence has been renewed on one occasion
only—after the renewal of the licence or within 10 years
immediately preceding the making of the application for
the renewal; and
(iii) where the licence has been renewed on more than one
occasion—after the latest renewal of the licence or
within 10 years immediately preceding the making of
the application for the latest renewal; and
(b) any conviction of the person of an offence under a law of the
Commonwealth, of a State or of a Territory that is punishable
by imprisonment for a period of one year or longer, being an
offence committed:
(i) where the licence has not been renewed—after the grant
of the licence or within 10 years immediately preceding
the making of the application for the licence; and
(ii) where the licence has been renewed on one occasion
only—after the renewal of the licence or within 10 years
immediately preceding the making of the application for
the renewal; and
(iii) where the licence has been renewed on more than one
occasion—after the latest renewal of the licence or
within 10 years immediately preceding the making of
the application for the latest renewal; and
(c) whether the person is an undischarged bankrupt; and
(d) whether the person has been refused a transport security
identification card, or has had such a card suspended or
cancelled:
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(i) where the licence has not been renewed—after the grant
of the licence or within 10 years immediately preceding
the making of the application for the licence; and
(ii) where the licence has been renewed on one occasion
only—after the renewal of the licence or within 10 years
immediately preceding the making of the application for
the renewal; and
(iii) where the licence has been renewed on more than one
occasion—after the latest renewal of the licence or
within 10 years immediately preceding the making of
the application for the latest renewal.
(1B) The Comptroller-General of Customs shall, in considering whether
a company is a fit and proper company for the purposes of
paragraph (1)(fa) have regard, in relation to the company, to:
(a) any conviction of the company of an offence against this Act
that was:
(i) where the licence has not been renewed—committed
after the grant of the licence; or
(ii) where the licence has been renewed on one occasion
only—committed after the renewal of the licence; or
(iii) where the licence has been renewed on more than one
occasion—committed after the latest renewal of the
licence; or
(iv) committed:
(A) where the licence has not been renewed—
within 10 years immediately preceding the
making of the application for the licence; and
(B) where the licence has been renewed on one
occasion only—within 10 years immediately
preceding the making of the application for the
renewal of the licence; and
(C) where the licence has been renewed on more
than one occasion—within 10 years
immediately preceding the making of the
application for the latest renewal of the licence;
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and at a time when a person who is a director, officer or
shareholder of the company was a director, officer or
shareholder of the company; and
(b) any conviction of the company of an offence under a law of
the Commonwealth, of a State or of a Territory that is
punishable by a fine of $5,000 or more, being an offence that
was:
(i) where the licence has not been renewed—committed
after the grant of the licence; or
(ii) where the licence has been renewed on one occasion
only—committed after the renewal of the licence; or
(iii) where the licence has been renewed on more than one
occasion—committed after the latest renewal of the
licence; or
(iv) committed:
(A) where the licence has not been renewed—
within 10 years immediately preceding the
making of the application for the licence; and
(B) where the licence has been renewed on one
occasion only—within 10 years immediately
preceding the making of the application for the
renewal of the licence; and
(C) where the licence has been renewed on more
than one occasion—within 10 years
immediately preceding the making of the
application for the latest renewal of the licence;
and at a time when a person who is a director, officer or
shareholder of the company was a director, officer or
shareholder of the company; and
(c) the matters mentioned in paragraphs 81(3)(c) and (e).
(2) Notice in accordance with this section to the holder of a warehouse
licence shall be in writing and shall be:
(a) served, either personally or by post, on the holder of the
licence; or
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(b) served personally on a person who, at the time of service,
apparently participates in the management or control of the
warehouse.
(3) A notice in accordance with this section to the holder of a
warehouse licence:
(a) shall state that, if the holder of the licence wishes to prevent
the cancellation of the licence, he or she may, within 7 days
after the day on which the notice was served, furnish to the
Comptroller-General of Customs at an address specified in
the notice a written statement showing cause why the licence
should not be cancelled; and
(b) may, if it appears to the Comptroller-General of Customs to
be necessary to do so:
(i) for the protection of the revenue; or
(ii) for ensuring compliance with the Customs Acts, any
other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by
the regulations;
state that the licence is suspended;
and, if the notice states that the licence is suspended, that licence is
suspended on and from the service of the notice.
(5) Where a warehouse licence is suspended under this section, the
Comptroller-General of Customs:
(a) may at any time revoke the suspension; and
(b) if the licence has not been cancelled within 28 days after the
day on which the licence was suspended—shall revoke the
suspension.
(6) Subject to subsection (7), during a period in which a warehouse
licence is suspended under this section, a person shall not use the
warehouse with the intention of warehousing goods.
Penalty: 50 penalty units.
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(7) Notwithstanding subsection (6), during a period in which a
warehouse licence is suspended under this section, a Collector
may:
(a) permit goods to be placed in the warehouse; and
(b) permit a process to be carried out in the warehouse; and
(c) permit the removal of goods from the warehouse, including
the removal of goods to another warehouse; and
(d) by notice in a prescribed manner to the owner of goods in the
warehouse, require the owner to remove his or her goods to
another warehouse approved by the Collector; and
(e) take such control of the warehouse or all or any goods in the
warehouse as may be necessary for the protection of the
revenue or for ensuring compliance with the Customs Acts,
any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations; and
(f) by notice in writing to the holder of the licence, require him
or her to pay to the Commonwealth in respect of the services
of officers required as the result of the suspension, including
services relating to the enforcement of the suspension, the
supervision of activities in relation to the warehouse
permitted by a Collector, the stocktaking of goods in the
warehouse or the reconciliation of records relating to such
goods, such fee as the Comptroller-General of Customs
determines, having regard to the cost of the services.
(8) If an amount that the holder of a licence is required to pay in
accordance with a notice under paragraph (7)(f) is not paid, that
amount may be recovered as a debt due to the Commonwealth by
action in a court of competent jurisdiction.
87 Cancellation of warehouse licences
(1) The Comptroller-General of Customs may cancel a warehouse
licence if:
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(a) he or she is satisfied in relation to the licence as to any of the
matters mentioned in paragraphs (a) to (h) (inclusive) of
subsection 86(1); or
(b) he or she is satisfied on any other grounds that cancellation
of the licence is necessary for the protection of the revenue or
for the purpose of ensuring compliance with the Customs
Acts, any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations.
(1A) The Comptroller-General of Customs must cancel a warehouse
licence if the Comptroller-General of Customs receives a written
request from the holder of the licence that the licence be cancelled
on and after a specified day.
(2) The Comptroller-General of Customs must cancel a warehouse
licence under this section by notice in writing:
(a) served, either personally or by post, on the holder of the
licence; or
(b) served personally on a person who, at the time of service,
apparently participates in the management or control of the
warehouse.
(4) Subject to subsection (5), if the Comptroller-General of Customs
cancels a warehouse licence under this section, he or she must by
notice:
(a) published on the Department’s website; and
(b) published in the Gazette; and
(c) published in a newspaper circulating in the locality in which
the warehouse is situated;
inform the owners of goods in the place that was the warehouse:
(d) that they are required, within a time specified in the notice or
any further time allowed by the Comptroller-General of
Customs, to:
(i) pay to the Collector duty payable in respect of their
goods in the warehouse; or
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(ii) remove their goods in the warehouse to another place in
accordance with permission obtained from the
Collector; and
(e) that, if they do not comply with the requirements of the
notice, their goods in that place will be sold.
(5) Where the Comptroller-General of Customs who has cancelled a
warehouse licence under this section is satisfied that all the goods
in the place that was the warehouse are the property of the person
who held the licence, the notice referred to in subsection (4) need
not be published as mentioned in that subsection but must be:
(a) served, either personally or by post, on that person; or
(b) served personally on a person who, at the time of the
cancellation of the licence, apparently participated in the
management or control of the place that was the warehouse.
(6) Where the owner of goods to which a notice under subsection (4)
applies fails to comply with the requirements of the notice within
the time specified in the notice or any further time allowed by the
Comptroller-General of Customs, the goods may be sold by a
Collector.
(7) Where a warehouse licence is cancelled under this section, the
holder of the licence must, if requested by the Comptroller-General
of Customs to do so, surrender the licence to the
Comptroller-General of Customs.
Penalty: 1 penalty unit.
(8) Subsection (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
87A Refund of warehouse licence charge
If:
(a) a warehouse licence is cancelled before the end of a financial
year; and
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(b) the person or partnership (the former holder) who held the
licence before its cancellation has paid some or all of the
warehouse licence charge for that financial year;
the former holder is entitled to a refund of an amount worked out
in accordance with the regulations.
88 Service of notices
For the purpose of the application of section 29 of the Acts
Interpretation Act 1901 to the service by post of a notice under this
Part on a person who holds or held a warehouse licence, such a
notice posted as a letter addressed to the person at the address of
the place that is or was the warehouse shall be deemed to be
properly addressed.
89 Death of licence holder
If the holder of a warehouse licence, being a natural person, dies,
the licence shall be deemed to be transferred to his or her legal
personal representative.
90 Obligations of holders of warehouse licences
(1) The holder of a warehouse licence shall:
(a) stack and arrange goods in the warehouse so that officers
have reasonable access to, and are able to examine, the
goods;
(b) provide officers with adequate space and facilities for the
examination of goods in the warehouse and with devices for
accurately measuring and weighing such goods;
(c) if required by a Collector, provide adequate office space and
furniture and a telephone service, for the official use of
officers performing duties at the warehouse; and
(d) provide sufficient labour and materials for use by a Collector
in dealing with goods in the warehouse for the purposes of
this Act.
Penalty: 30 penalty units.
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(1A) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(2) A requirement imposed on the holder of a warehouse licence under
paragraph (1)(c) shall be set out in a notice in writing served, either
personally or by post, on the holder of the licence.
91 Access to warehouses
A Collector may, at any time, gain access to and enter, if necessary
by force, any warehouse and examine any goods in the warehouse.
92 Repacking in warehouse
A Collector may, in accordance with the regulations, permit the
owner of warehoused goods to sort, bottle, pack or repack those
goods.
93 Regauging etc. of goods
Where:
(a) any warehoused goods are examined by an officer or by the
owner of the goods with the approval of an officer; and
(b) the examination shows that there has been a decrease in the
volume or weight of the goods since they were first entered;
the volume or weight of the goods shall, for the purposes of this
Act or any other law of the Commonwealth, be taken to be:
(c) except where paragraph (d) applies—the volume or weight
found on that examination; or
(d) where, in the opinion of a Collector, that decrease is
excessive—the volume or weight shown in the original entry
reduced to an extent that the Collector considers appropriate;
and duty in respect of the goods is payable accordingly.
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94 Goods not worth duty may be destroyed
(1) Where a Collector is satisfied that the value of any warehoused
goods is less than the amount of duty payable in respect of the
goods, he or she may, if requested by the owner of the goods to do
so, destroy the goods and remit the duty.
(2) The destruction of warehoused goods under subsection (1) does not
affect any liability of the owner of the goods to pay the holder of a
warehouse licence any rent or charges payable in respect of the
goods.
95 Revaluation
Where a Collector is satisfied that warehoused goods that have
been valued for the purposes of this Act in accordance with
Division 2 of Part VIII have deteriorated in value as the result of
accidental damage, the Collector may, if requested by the owner of
the goods to do so, cancel that valuation and, for the purposes of
this Act and in accordance with Division 2 of Part VIII revalue
those goods as at the time of the revaluation.
96 Arrears of warehouse charges
(1) Where any rent or charges in respect of warehoused goods has or
have been in arrears for:
(a) except where paragraph (b) applies—6 months; or
(b) where the goods are the unclaimed baggage of a passenger or
member of the crew of a ship or aircraft—30 days;
a Collector may sell the goods.
(2) In this section, member of the crew includes:
(a) in relation to a ship—the master, a mate or an engineer of the
ship; and
(b) in relation to an aircraft—the pilot of the aircraft.
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96A Outwards duty free shops
(1) In this section:
international flight means a flight, whether direct or indirect, by
an aircraft between a place in Australia from which the aircraft
takes off and a place outside Australia at which the aircraft lands or
is intended to land.
international voyage means a voyage, whether direct or indirect,
by a ship between a place in Australia and a place outside
Australia.
outwards duty free shop means a warehouse in respect of which
the relevant warehouse licence authorises the sale in the warehouse
of goods to relevant travellers.
proprietor, in relation to an outwards duty free shop, means the
holder of the warehouse licence that relates to the outwards duty
free shop.
relevant traveller means a person:
(a) who intends to make an international flight, whether as a
passenger on, or as a pilot or member of the crew of, an
aircraft; or
(b) who intends to make an international voyage, whether as a
passenger on, or as the master or a member of the crew of, a
ship.
(2) Subject to the regulations (if any), a Collector may give
permission, in accordance with subsection (3), for goods that are
specified in the permission and are sold to a relevant traveller in an
outwards duty free shop that is specified in the permission to be:
(a) delivered to the relevant traveller personally for export by
him or her when making the international flight or voyage in
relation to which he or she is a relevant traveller; and
(b) exported by the relevant traveller when making that flight or
voyage without the goods having been entered for export;
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and, subject to subsection (13), the permission is authority for such
goods to be so delivered and so exported.
(3) Permission under subsection (2) is given in accordance with this
subsection if it is in writing and is delivered to the proprietor of the
outwards duty free shop to which the permission relates.
(4) Permission under subsection (2) may relate to particular goods, all
goods, goods included in a specified class or classes of goods or
goods other than goods included in a specified class or classes of
goods.
(5) Without limiting the matters that may be prescribed in regulations
referred to in subsection (2), those regulations:
(a) may prescribe circumstances in which permission under that
subsection may be given;
(b) may prescribe matters to be taken into account by a Collector
when deciding whether to give permission under that
subsection; and
(c) may prescribe conditions to which a permission under that
subsection is to be subject.
(6) A Collector may, when giving permission under subsection (2) or
at any time while a permission under that subsection is in force,
impose conditions to which the permission is to be subject, being
conditions that, in the opinion of the Collector, are necessary:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs
Acts, any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations;
and may, at any time, revoke, suspend or vary, or cancel a
suspension of, a condition so imposed.
(7) Without limiting the generality of paragraph (5)(c) or
subsection (6), a condition referred to in that paragraph or that
subsection to which a permission is to be subject may be:
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(a) a condition to be complied with by the proprietor of the
outwards duty free shop to which the permission relates or by
relevant travellers to whom goods to which the permission
relates are sold; or
(b) a condition that the permission only applies to sales to
relevant travellers who comply with a prescribed requirement
or requirements, which may be, or include, a requirement that
relevant travellers produce to the proprietor of the outwards
duty free shop to which the permission relates or to an
employee or agent of that proprietor a ticket or other
document, being a document approved by a Collector for the
purposes of this paragraph, showing that the relevant
traveller is entitled to make the international flight or voyage
in relation to which he or she is a relevant traveller; or
(c) a condition that the proprietor of the outwards duty free shop
to which the permission relates will keep records specified in
the regulations and will notify a Collector of all sales made
by him or her to which the permission applies.
(8) A condition imposed in respect of a permission under
subsection (6) or a revocation, suspension or variation, or a
cancellation of a suspension, of such a condition takes effect when
notice, in writing, of the condition or of the revocation, suspension
or variation, or of the cancellation of the suspension, is served on
the proprietor of the outwards duty free shop to which it relates, or
at such later time (if any) as is specified in the notice, but does not
have effect in relation to any goods delivered to a relevant traveller
before the notice was served.
(9) A condition imposed in respect of a permission under
paragraph (5)(c) or subsection (6) or a revocation, suspension or
variation, or a cancellation of a suspension, of a condition under
subsection (6) may relate to all goods to which the permission
relates or to particular goods to which the permission relates and
may apply either generally or in particular circumstances.
(10) A permission under subsection (2) is subject to:
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(a) the condition that the proprietor of the outwards duty free
shop to which the permission relates will ensure that relevant
travellers to whom goods are delivered in accordance with
the permission are aware of any conditions of the permission
with which they are required to comply; and
(b) the condition that that proprietor will provide a Collector
with proof, in a prescribed way and within a prescribed time,
of the export of goods delivered to a relevant traveller in
accordance with the permission.
(11) If a person who is required to comply with a condition imposed in
respect of a permission under subsection (2) fails to comply with
the condition, he or she commits an offence against this Act
punishable upon conviction by a penalty not exceeding 60 penalty
units.
(11A) Subsection (11) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(12) Where the proprietor of an outwards duty free shop to which a
permission under subsection (2) relates does not produce the proof
required by paragraph (10)(b) that goods delivered by him or her to
a relevant traveller in accordance with the permission have been
exported by that traveller, the goods shall be deemed to have been
entered, and delivered, for home consumption by the proprietor, as
owner of the goods, on the day on which the goods were delivered
to that traveller.
(13) A Collector may, in accordance with the regulations, revoke a
permission given under subsection (2) in relation to the sale of
goods occurring after the revocation.
(14) Where a Collector makes a decision under subsection (2) refusing
to give permission to the proprietor of an outwards duty free shop
or under subsection (13) revoking a permission given under
subsection (2), he or she shall cause to be served, either personally
or by post, on the proprietor of the shop, a notice in writing setting
out the Collector’s findings on material questions of fact, referring
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to the evidence or other material on which those findings were
based and giving the reasons for the decision.
96B Inwards duty free shops
(1) In this section:
international flight means a flight, whether direct or indirect, by
an aircraft between a place outside Australia from which the
aircraft took off and a place in Australia at which the aircraft
landed.
inwards duty free shop means a warehouse in respect of which the
relevant warehouse licence authorises the sale in the warehouse of
airport shop goods to relevant travellers.
proprietor, in relation to an inwards duty free shop, means the
holder of the warehouse licence that relates to the inwards duty
free shop.
relevant traveller means a person who:
(a) has arrived in Australia on an international flight, whether as
a passenger on, or as the pilot or a member of the crew of, an
aircraft; and
(b) has not been questioned, for the purposes of this Act, by an
officer of Customs in respect of goods carried on that flight.
(2) A warehouse licence is not to authorise the sale in the warehouse
of airport shop goods to relevant travellers unless the warehouse:
(a) is situated at an airport; and
(b) is so located that passengers on international flights who
arrive at that airport would normally have access to the
warehouse before being questioned for the purposes of this
Act by officers of Customs.
(3) Subject to the regulations (if any), a Collector may give
permission, in accordance with subsection (4), for airport shop
goods that are specified in the permission and are sold to a relevant
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traveller in an inwards duty free shop that is specified in the
permission to be:
(a) delivered to the relevant traveller; and
(b) taken by the relevant traveller for reporting to an officer of
Customs doing duty in relation to clearance under this Act of
the personal baggage of the relevant traveller.
(4) Permission under subsection (3) is given in accordance with this
subsection if it is in writing and is delivered to the proprietor of the
inwards duty free shop to which the permission relates.
(5) Without limiting the matters that may be prescribed in regulations
referred to in subsection (3), those regulations:
(a) may prescribe circumstances in which permission under that
subsection may be given;
(b) may prescribe matters to be taken into account by a Collector
when deciding whether to give permission under that
subsection; and
(c) may prescribe conditions to which a permission under that
subsection is to be subject.
(6) A Collector may, when giving permission under subsection (3) or
at any time while a permission under that subsection is in force,
impose conditions to which the permission is to be subject, being
conditions that, in the opinion of the Collector, are necessary:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs
Acts, any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations;
and may, at any time, revoke, suspend or vary, or cancel a
suspension of, a condition so imposed.
(7) Without limiting the generality of paragraph (5)(c) or
subsection (6), a condition referred to in that paragraph or that
subsection to which a permission is to be subject may be:
(a) a condition to be complied with by the proprietor of the
inwards duty free shop to which the permission relates or by
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relevant travellers to whom goods to which the permission
relates are sold; or
(b) a condition that the proprietor of the inwards duty free shop
to which the permission relates will keep records specified in
the regulations.
(8) A condition imposed in respect of a permission under
subsection (6) or a revocation, suspension or variation, or a
cancellation of a suspension, of such a condition takes effect when
notice in writing of the condition or of the revocation, suspension
or variation, or of the cancellation of the suspension, is served on
the proprietor of the inwards duty free shop to which it relates, or
at such later time (if any) as is specified in the notice, but does not
have effect in relation to any goods delivered to a relevant traveller
before the notice was served.
(9) A condition imposed in respect of a permission under
paragraph (5)(c) or subsection (6) or a revocation, suspension or
variation, or a cancellation of a suspension, of a condition under
subsection (6) may relate to all goods to which the permission
relates or to particular goods to which the permission relates and
may apply either generally or in particular circumstances.
(10) A permission under subsection (3) is subject to the condition that
the proprietor of the inwards duty free shop to which the
permission relates will ensure that relevant travellers to whom
goods are delivered in accordance with the permission are aware of
any conditions of the permission with which they are required to
comply.
(11) If a person who is required to comply with a condition imposed in
respect of a permission under subsection (3) fails to comply with
the condition, the person commits an offence against this Act
punishable upon conviction by a fine not exceeding 60 penalty
units.
(11A) Subsection (11) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
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(12) A Collector may, in accordance with the regulations, revoke a
permission given under subsection (3) in relation to the sale of
goods occurring after the revocation.
(13) Where a Collector makes a decision under subsection (3) refusing
to give permission to the proprietor of an inwards duty free shop or
a decision under subsection (12) revoking a permission given
under subsection (3), the Collector shall cause to be served, either
personally or by post, on the proprietor of the shop, a notice in
writing setting out the Collector’s findings on material questions of
fact, referring to the evidence or other material on which those
findings were based and giving the reasons for the decision.
97 Goods for public exhibition
(1) Subject to subsection (3), a Collector may, by writing signed by
him or her, grant to the owner of warehoused goods permission to
take those goods out of the warehouse for the purpose of public
exhibition, testing or a similar purpose without entering the goods
for home consumption.
(2) Permission under subsection (1) shall specify the period during
which the owner of the relevant goods may keep the goods outside
the warehouse.
(3) Permission under subsection (1) for the taking of warehoused
goods out of a warehouse shall not be granted unless security has
been given to the satisfaction of the Collector for the payment, in
the event of the goods not being returned to the warehouse before
the expiration of the period specified in the permission, of the duty
that would have been payable if the goods had been entered for
home consumption on the day on which they were taken out of the
warehouse.
98 Goods blended or packaged in warehouse
Subject to the regulations, where a warehouse licence authorizes
blending or packaging in the warehouse, goods may be blended or
packaged in the warehouse in accordance with, and subject to any
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relevant conditions of, the licence, and goods so blended or
packaged may, subject to the payment of any duty in respect of the
goods the payment of which is required by the regulations, be
delivered for home consumption.
99 Entry of warehoused goods
(1) Warehoused goods may be entered:
(a) for home consumption; or
(b) for export.
(2) Subject to sections 69 and 70, the holder of a warehouse licence
must not permit warehoused goods to be delivered for home
consumption unless:
(a) they have been entered for home consumption; and
(b) an authority to deal with them is in force.
Penalty: 60 penalty units.
(3) Subject to section 96A, the holder of a warehouse licence must not
permit goods to be taken from the warehouse for export unless:
(a) they have been entered for export; and
(b) an authority to deal with them is in force; and
(c) if the goods are, or are included in a class of goods that are,
prescribed by the regulations—the holder of the relevant
warehouse licence has ascertained, from information made
available by a Collector, the matters mentioned in
paragraphs (a) and (b).
Penalty: 60 penalty units.
(4) An offence for a contravention of subsection (3) is an offence of
strict liability.
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100 Entry of goods without warehousing with permission of
Collector
Applying for permission to enter goods without warehousing
(1) A person may apply to the Department for permission for goods
that have been entered for warehousing to be:
(a) further entered in accordance with section 99 without having
been warehoused; and
(b) dealt with in accordance with that further entry as if they had
been warehoused.
(2) An application under subsection (1) may be made by document or
electronically.
(3) A documentary application must:
(a) be communicated to the Department by sending or giving it
to a Collector; and
(b) be in an approved form; and
(c) contain such information as is required by the form; and
(d) be signed in a manner specified in the form.
(4) An electronic application must communicate such information as is
set out in an approved statement.
(5) The Comptroller-General of Customs may approve different forms
for documentary applications, and different statements for
electronic applications, made under this section in different
circumstances or by different classes of persons.
Giving permission to enter goods without warehousing
(6) A Collector must, on receiving an application under subsection (1),
by notice in writing either:
(a) grant the permission, which has effect accordingly; or
(b) refuse to grant the permission.
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Giving particulars of further entry to warehouse licence holder
(7) A person who makes a further entry in accordance with a
permission under subsection (6) must, as soon as practicable, give
particulars of the further entry to the holder of the warehouse
licence for the warehouse in which the goods were intended to
have been warehoused.
Penalty: 60 penalty units.
(8) Subsection (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
101 Delivery of warehousing authority
(1) Where the owner of goods receives written authority for
warehousing goods in pursuance of an entry for warehousing or
written permission under this Act to warehouse the goods, he or
she shall, as soon as practicable, before the goods are delivered to
the warehouse nominated in the authority or permission, deliver the
authority or permission to the holder of the warehouse licence by
leaving it at the warehouse with a person apparently participating
in the management or control of the warehouse.
Penalty: 30 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
102 Holder of licence to inform Collector of certain matters
(1) Where goods are delivered to a warehouse but documents relating
to those goods required to be delivered to the holder of the
warehouse licence in accordance with this Act are not so delivered
or such documents are so delivered but do not contain sufficient
information to enable the holder to make a record relating to the
goods that he or she is required to make under this Act, the holder
shall, as soon as practicable, inform a Collector of the non-delivery
or inadequacy of those documents, as the case may be.
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Penalty: 30 penalty units.
(2) Where documents relating to goods to be warehoused in a
warehouse are delivered to the holder of the warehouse licence in
accordance with this Act but those goods are not received at the
warehouse within 7 days after the delivery of the documents, the
holder shall, as soon as practicable, inform a Collector of the
non-delivery of those goods.
Penalty: 30 penalty units.
(3) Subsections (1) and (2) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
102A Notices to Department by holder of warehouse licence
(1) This section applies only to goods that are, or are included in a
class of goods that are, prescribed by the regulations.
(2) If goods are to be released from a warehouse for export, the holder
of the warehouse licence must give notice to the Department
electronically, within the period that begins at the prescribed time
and ends at the prescribed time, stating that the goods are to be
released and giving such particulars of the release of the goods as
are required by an approved statement.
(3) If goods that have previously been released from a warehouse for
export are returned to the warehouse, the holder of the warehouse
licence must give notice to the Department electronically, within
the period prescribed by the regulations, stating that the goods have
been returned and giving such particulars of the return of the goods
as are required by an approved statement.
(4) A person who contravenes subsection (2) or (3) commits an
offence punishable, on conviction, by a penalty not exceeding 60
penalty units.
(5) An offence against subsection (4) is an offence of strict liability.
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Division 1 Preliminary
Section 102B
Part VAAA—Cargo terminals
Division 1—Preliminary
102B Definitions
In this Part:
cargo handler means a person who is involved in any of the
following activities at a cargo terminal:
(a) the movement of goods subject to customs control into,
within or out of the terminal;
(b) the loading, unloading or handling of goods subject to
customs control at the terminal;
(c) the storage, packing or unpacking of goods subject to
customs control at the terminal.
cargo terminal means a place (other than a depot to which a depot
licence relates or a warehouse to which a warehouse licence
relates), within the limits of a port, airport or wharf, where:
(a) goods are located immediately after being unloaded from a
ship that:
(i) has taken the goods on board at a place outside
Australia; and
(ii) carried the goods to a port or wharf in a State or
Territory where some or all of the goods are unloaded;
or
(b) goods are located immediately after being unloaded from an
aircraft that:
(i) has taken the goods on board at a place outside
Australia; and
(ii) carried the goods to an airport in a State or Territory
where some or all of the goods are unloaded; or
(c) goods are located immediately before being loaded on a ship
or aircraft in which they are to be exported.
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cargo terminal operator, in relation to a cargo terminal, means a
person who manages the cargo terminal.
establishment identification, in relation to a cargo handler and a
port, airport or wharf, means the handler’s identification code
provided by a Collector for the port, airport or wharf.
executive officer of a body corporate means a person, by whatever
name called and whether or not a director of the body, who is
concerned in, or takes part in, the management of the body.
place includes an area, a building and a part of a building.
102BA Meaning of fit and proper person
(1) In deciding whether a natural person is a fit and proper person for
the purposes of this Part, the decision-maker must have regard to:
(a) any conviction of the person of an offence against this Act
committed within the 10 years immediately before the
decision; and
(b) any conviction of the person of an offence punishable by
imprisonment for 1 year or longer:
(i) against another law of the Commonwealth; or
(ii) against a law of a State or Territory;
if that offence was committed within the 10 years
immediately before the decision; and
(c) whether the person has been refused a transport security card,
or has had such a card suspended or cancelled, within the 10
years immediately before the decision; and
(d) if a request has been made of the person under
subsection 102CF(2) and the Comptroller-General of
Customs is considering giving a direction to the person under
Division 5—any misleading statement given by the person in
response to the request.
(2) In deciding whether a company is a fit and proper person for the
purposes of this Part, the decision-maker must have regard to:
(a) any conviction of the company of an offence:
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(i) against this Act; or
(ii) if punishable by a fine of 100 penalty units or more—
against another law of the Commonwealth, or a law of a
State or of a Territory;
committed:
(iii) within the 10 years immediately before the decision;
and
(iv) at a time when any person who is presently a director,
officer or shareholder of the company was such a
director, officer or shareholder; and
(b) whether a receiver of the property, or part of the property, of
the company has been appointed; and
(c) whether the company is under administration within the
meaning of the Corporations Act 2001; and
(d) whether the company has executed, under Part 5.3A of that
Act, a deed of company arrangement that has not yet
terminated.
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Obligations of cargo terminal operators Division 2
Section 102C
Division 2—Obligations of cargo terminal operators
102C Notifying Department of cargo terminal
(1) The cargo terminal operator of a cargo terminal must notify the
Department of:
(a) the terminal managed by the operator; and
(b) the terminal’s physical address.
(2) A notification must:
(a) be in a form approved, in writing, by the
Comptroller-General of Customs for the purposes of this
section; and
(b) provide all the information, and be accompanied by any
documents, required by the form.
102CA Physical security of cargo terminal and goods
(1) The cargo terminal operator of a cargo terminal must ensure:
(a) adequate physical security of the terminal; and
(b) adequate security of goods at the terminal.
(2) At a minimum, the following requirements must be met in relation
to a cargo terminal:
(a) the terminal must be protected by:
(i) adequate fencing; and
(ii) a monitored alarm system;
(b) entry or exit to the terminal must be controlled or limited;
(c) appropriate procedures and methods for ensuring the security
of goods at the terminal must be in place.
(3) The cargo terminal operator of a cargo terminal must give the
Department written notice of any substantial change that would
affect:
(a) the physical security of the terminal; or
(b) the security of goods at the terminal.
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(4) A notice must be given at least 30 days before the change occurs,
unless the change is required in response to an emergency or
disaster, in which case a notice must be given as soon as
practicable.
(5) Within 30 days of being requested to do so by an authorised
officer, the cargo terminal operator must provide documentation of
the procedures and methods in place for ensuring the security of
goods at the terminal.
102CB Movement of signs at or near cargo terminal
(1) If an officer of Customs has placed a sign at or near a cargo
terminal, the cargo terminal operator of the terminal must ensure
that the sign is not concealed, moved or removed without the
written approval of an authorised officer.
(2) Subsection (1) does not apply if:
(a) the sign is temporarily moved while maintenance or
construction work is carried out; and
(b) the sign is moved for no more than 5 days.
102CC Notification requirements relating to goods
(1) The cargo terminal operator of a cargo terminal must, within the
time and in the manner mentioned in subsection (2), notify the
Department of any of the following events:
(a) an unauthorised movement of goods subject to customs
control in or from the cargo terminal;
(b) an unauthorised access to goods subject to customs control:
(i) in the cargo terminal; or
(ii) on a ship or aircraft within, or adjacent to, the terminal;
(c) an unauthorised access to an information system, whether
electronic or paper based, relating to goods subject to
customs control;
(d) an enquiry relating to goods subject to customs control from
a person who does not have a commercial connection with
the goods;
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Section 102CD
(e) a theft, loss or damage of goods subject to customs control;
(f) a break in and entry, or attempted break in, of the cargo
terminal;
(g) a change that may adversely affect the security of the
terminal;
(h) a suspected breach of a Customs-related law in the cargo
terminal.
(2) The notification of an event must:
(a) be in writing; and
(b) be made as soon as practicable, but not later than 5 days after
the cargo terminal operator becomes aware of the event.
102CD Unclaimed goods
(1) The cargo terminal operator of a cargo terminal must notify the
Department, within the time and in the manner mentioned in
subsection (2), of goods not belonging to the operator that remain
at the terminal for more than 30 days.
(2) The notification must:
(a) be in writing, including:
(i) a description of the goods; and
(ii) the date the goods were received; and
(b) be made no later than 35 days after the date the goods were
received.
102CE Record keeping requirements
(1) The cargo terminal operator of a cargo terminal must keep a record
of each person who enters the terminal.
(2) The record may be kept by electronic means.
(3) The record must include such particulars for each person as are
prescribed by the regulations.
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Section 102CF
(4) Within 30 days of being requested to do so by an authorised
officer, the cargo terminal operator must provide to the officer the
records kept under this section for the period specified in the
request.
(5) The disclosure of personal information in response to a request by
an authorised officer is taken to be a disclosure that is authorised
by this Act for the purposes of the Privacy Act 1988.
(6) Subsection (1) does not apply in relation to a person who is:
(a) an employee of the cargo terminal operator; or
(b) an officer or employee of, or of an authority of, the
Commonwealth, a State or a Territory.
102CF Fit and proper person
(1) The cargo terminal operator of a cargo terminal must take all
reasonable steps to ensure that:
(a) the operator is a fit and proper person; and
(b) if the operator is a body corporate—each executive officer of
the body corporate is a fit and proper person.
(2) Within 30 days of being requested to do so by an authorised
officer, the cargo terminal operator must provide to the officer
information that would support an assessment that:
(a) the operator is a fit and proper person; and
(b) if the operator is a body corporate—each executive officer of
the body corporate is a fit and proper person.
102CG Adequate training of staff
The cargo terminal operator of a cargo terminal must take all
reasonable steps to educate and train its employees or other persons
involved in the operator’s business to ensure their awareness of the
operator’s responsibilities and obligations in relation to goods
subject to customs control.
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Section 102CH
102CH Complying with directions
The cargo terminal operator of a cargo terminal must comply with
a written direction given by an authorised officer under
section 102EB.
102CI Responsibility to provide facilities and assistance
The cargo terminal operator of a cargo terminal must provide an
authorised officer with all reasonable facilities and assistance for
the effective exercise of their powers under a Customs-related law.
102CJ Comptroller-General of Customs may impose additional
obligations
The Comptroller-General of Customs may, by legislative
instrument, impose additional obligations on cargo terminal
operators generally if the Comptroller-General of Customs
considers the obligations to be necessary or desirable:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs
Acts, any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations; or
(c) for any other purpose.
102CK Offence—failure to comply with obligations or requirements
(1) A person commits an offence if:
(a) the person is a cargo terminal operator; and
(b) the person fails to comply with an obligation or requirement:
(i) set out in this Division; or
(ii) set out in a legislative instrument made under
section 102CJ.
Penalty: 60 penalty units.
(2) Subsection (1) is an offence of strict liability.
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Note: For strict liability, see section 6.1 of the Criminal Code.
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Section 102D
Division 3—Obligations of cargo handlers
102D Certain provisions of Division 2 apply
Sections 102CC and 102CF to 102CI apply to a cargo handler in
the same way as they apply to a cargo terminal operator.
102DA Unpacking of goods in containers at cargo terminal
If goods are in a container at a cargo terminal, a cargo handler must
not allow the container to be unpacked without the written
approval of an authorised officer.
102DB Facilitating transhipment or export of goods
If goods are imported into Australia and are subject to customs
control, a cargo handler must not facilitate the transhipment or
export of the goods without the written approval of an authorised
officer.
102DC Using establishment identification when communicating with
Department
(1) When communicating electronically with the Department about
activities undertaken at a port, airport or wharf, a cargo handler
must use his, her or its correct establishment identification for the
port, airport or wharf.
(2) Subsection (1) does not apply in relation to a particular port, airport
or wharf if a cargo handler has the written approval of an
authorised officer for the handler to use a contingency code for the
port, airport or wharf.
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Section 102DD
102DD Comptroller-General of Customs may impose additional
obligations
The Comptroller-General of Customs may, by legislative
instrument, impose additional obligations on cargo handlers
generally if the Comptroller-General of Customs considers the
obligations to be necessary or desirable:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs
Acts, any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations; or
(c) for any other purpose.
102DE Offence—failure to comply with obligations or requirements
(1) A person commits an offence if:
(a) the person is a cargo handler; and
(b) the person fails to comply with an obligation or requirement:
(i) set out in section 102CC, 102CF, 102CG, 102CH or
102CI; or
(ii) set out in this Division; or
(iii) set out in a legislative instrument made under
section 102DD.
Penalty: 60 penalty units.
Note: For subparagraph (b)(i), see section 102D.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
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Section 102E
Division 4—Powers of authorised officers
102E General powers
(1) For the purpose of determining whether a provision of any
Customs-related law has been, or is being, complied with, an
authorised officer may enter a cargo terminal and exercise the
following powers:
(a) the power to inspect any document at the terminal;
(b) the power to take extracts from, or make copies of, any such
document;
(c) the power to take into the terminal such equipment and
materials as the authorised person requires for the purpose of
exercising powers under a Customs-related law in relation to
the terminal.
(2) While at a cargo terminal, an authorised officer may:
(a) access electronic equipment at the terminal; and
(b) use a disk, tape or other storage device that:
(i) is at the terminal; or
(ii) can be used with the equipment or is associated with it;
if the authorised officer has reasonable grounds for suspecting that
the electronic equipment, disk, tape or other storage device is or
contains information relating to a matter mentioned in
subsection (3).
(3) For the purposes of subsection (2), the matters are:
(a) the unloading of goods subject to customs control from a ship
or aircraft or their movement to a particular part of the cargo
terminal; or
(b) the receipt of goods subject to customs control at the cargo
terminal; or
(c) access to goods subject to customs control:
(i) in the cargo terminal; or
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Section 102EA
(ii) on a ship or aircraft within, or adjacent to, the terminal;
or
(d) the security of goods subject to customs control in the cargo
terminal; or
(e) where goods subject to customs control are stacked in the
terminal; or
(f) ship bay plans relating to the terminal; or
(g) the rostering and attendance of staff at the terminal.
102EA Power to make requests
(1) An authorised officer may request, in writing, that a cargo terminal
operator of a cargo terminal:
(a) provide documentation to the officer of the procedures and
methods in place for ensuring the security of goods at the
terminal; or
(b) provide to the officer the records relating to each person who
enters the terminal for the period specified in the request.
(2) An authorised officer may request, in writing, that a cargo terminal
operator of a cargo terminal or a cargo handler:
(a) provide information to the officer that would support an
assessment that:
(i) the operator or handler is a fit and proper person; and
(ii) if the operator or handler is a body corporate—each
executive officer of the body corporate is a fit and
proper person; or
(b) give the officer access to electronic equipment at the terminal
for the purpose of obtaining information relating to a matter
mentioned in subsection 102E(3).
102EB Power to give directions
Directions relating to cargo terminals
(1) An authorised officer may give a written direction to a cargo
terminal operator of a cargo terminal requiring the operator to:
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(a) carry out remedial work at or near the terminal to address
security concerns; or
(b) install a closed-circuit television system for the terminal; or
(c) keep all footage from a closed-circuit television system.
Directions relating to goods
(2) An authorised officer may give a written direction to:
(a) a cargo terminal operator of a cargo terminal; or
(b) a cargo handler in relation to a cargo terminal.
(3) A direction given under subsection (2) may relate to all or any of
the following:
(a) the movement of goods subject to customs control into,
within or out of the terminal;
(b) the loading, unloading or handling of goods subject to
customs control at the terminal;
(c) the storage, packing or unpacking of goods subject to
customs control at the terminal.
(4) A direction given under subsection (1) or (2) is not a legislative
instrument.
Other directions
(5) An authorised officer may, for the purpose of:
(a) preventing interference with goods subject to customs control
at a cargo terminal; or
(b) preventing interference with the exercise of the powers or the
performance of the functions of the authorised person or
another authorised person in respect of a cargo terminal or of
goods subject to customs control at the terminal;
give directions to any person at the terminal.
(6) If a direction is given under subsection (5) in writing, the direction
is not a legislative instrument.
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Section 102F
Division 5—Directions to cargo terminal operators or
cargo handlers
102F Directions to cargo terminal operators or cargo handlers etc.
(1) The Comptroller-General of Customs may give a written direction
to:
(a) a cargo terminal operator; or
(b) if a cargo terminal operator is a body corporate—an
executive officer of the operator;
that the person may not be involved, either indefinitely or for a
specified period, in any way in the loading, unloading, handling or
storage of goods subject to customs control in the terminal.
(2) The Comptroller-General of Customs may give a written direction
to:
(a) a cargo handler; or
(b) if a cargo handler is a body corporate—an executive officer
of the handler;
that the person may not be involved, either indefinitely or for a
specified period, in any way in the loading, unloading, handling or
storage of goods subject to customs control in a cargo terminal
specified in the direction.
(3) Before giving a direction, the Comptroller-General of Customs
must be satisfied that:
(a) the person to whom the direction will be given is not a fit and
proper person; or
(b) the direction is necessary:
(i) for the protection of the revenue; or
(ii) for the purpose of ensuring compliance with the
Customs Acts, any other law of the Commonwealth
prescribed by the regulations or a law of a State or
Territory prescribed by the regulations.
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Section 102FA
102FA Offence—failure to comply with direction
(1) A person commits an offence if:
(a) the person is given a direction under section 102F; and
(b) the person fails to comply with the direction.
Penalty: 100 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
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Part VA Special provisions relating to beverages
Section 103
Part VA—Special provisions relating to beverages
103 Interpretation
In this Part:
bulk container means a container that has the capacity to have
packaged in it more than 2 litres of customable beverage.
container means any article capable of holding liquids.
customable beverage means like customable goods:
(a) that are described in Chapter 22 of Schedule 3 to the
Customs Tariff; and
(b) that are prescribed by the regulations for the purposes of this
definition.
104 Customable beverage imported in bulk must be entered for
warehousing
All customable beverage imported into Australia in bulk containers
must initially be entered for warehousing under subsection 68(2) or
(3).
105 Certain customable beverage not to be entered for home
consumption in bulk containers without approval of
Comptroller-General of Customs
(1) Customable beverage that has been imported into Australia in bulk
containers and entered for warehousing must not be entered for
home consumption unless:
(a) the customable beverage has been repackaged in containers
other than bulk containers; or
(b) the Comptroller-General of Customs, by notice in writing,
permits the customable beverage to be entered for home
consumption packaged in bulk containers.
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(2) The Comptroller-General of Customs must not permit customable
beverage that has been imported into Australia in bulk containers
and initially entered for warehousing to be subsequently entered
for home consumption purposes in bulk containers unless:
(a) the containers have a capacity of not more than 20 litres or
such other volume as the Comptroller-General of Customs
approves in writing; and
(b) the Comptroller-General of Customs is satisfied that the
customable beverage will not be repackaged in any other
container for the purposes of retail sale.
105A Delivery from customs control of brandy, whisky or rum
(1) Brandy, whisky or rum imported into Australia must not be
delivered from customs control unless a Collector is satisfied that it
has been matured by storage in wood for at least 2 years.
(2) In this section:
brandy means a spirit distilled from grape wine in such a manner
that the spirit possesses the taste, aroma and other characteristics
generally attributed to brandy.
grape wine has the same meaning as in Subdivision 31-A of the A
New Tax System (Wine Equalisation Tax) Act 1999.
rum means a spirit obtained by the distillation of a fermented
liquor derived from the products of sugar cane, being distillation
carried out in such a manner that the spirit possesses the taste,
aroma and other characteristics generally attributed to rum.
whisky means a spirit obtained by the distillation of a fermented
liquor of a mash of cereal grain in such a manner that the spirit
possesses the taste, aroma and other characteristics generally
attributed to whisky.
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Part VAA Special provisions relating to excise-equivalent goods
Section 105B
Part VAA—Special provisions relating to
excise-equivalent goods
105B Extinguishment of duty on excise-equivalent goods
Extinguishing duty on excise-equivalent goods
(1) The liability to pay import duty on excise-equivalent goods is
wholly or partly extinguished if:
(a) the goods are entered for warehousing; and
(b) excisable goods are manufactured and the excise-equivalent
goods are used in that manufacture; and
(c) the excise-equivalent goods are subject to customs control at
the time they are used in that manufacture; and
(d) that manufacture occurs at a place that is both:
(i) a warehouse described in a warehouse licence granted
under Part V of this Act; and
(ii) premises specified in a manufacturer licence granted
under the Excise Act 1901.
(1A) The liability is:
(a) wholly extinguished unless paragraph (b) applies; or
(b) if the excise-equivalent goods are a biofuel blend—
extinguished except for an amount equal to any duty that
would have been payable on the biofuel constituents of the
blend if they had not been included in the blend.
(2) The liability is so extinguished at the time the excisable goods are
manufactured.
Exceptions
(3) Subsection (1) does not apply to an amount of duty if:
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(a) it is calculated as a percentage of the value of the
excise-equivalent goods because of section 9 of the Customs
Tariff Act 1995; or
(b) the excise-equivalent goods are classified to:
(i) subheading 2207.20.10 (denatured ethanol) or
3826.00.10 (biodiesel) of Schedule 3 to the Customs
Tariff Act 1995; or
(ii) an item in the table in Schedule 4A, 5, 6, 7, 8, 8B, 9, 10,
11 or 12 to that Act that relates to a subheading
mentioned in subparagraph (i).
Note: Subsection 105C(2) deals with the payment of the amount.
Definitions
(4) In this section:
biofuel blend means goods classified to:
(a) subheading 2710.12.62, 2710.19.22, 2710.20.00, 2710.91.22,
2710.91.62, 2710.91.80, 2710.99.22, 2710.99.62,
2710.99.80, 3824.99.30, 3824.99.40 or 3826.00.20 of
Schedule 3 to the Customs Tariff Act 1995; or
(b) an item in the table in Schedule 4A, 5, 6, 7, 8, 8B, 9, 10, 11
or 12 to that Act that relates to a subheading mentioned in
paragraph (a).
biofuel constituent, for a biofuel blend, means a constituent of the
blend that is:
(a) biodiesel; or
(b) denatured ethanol;
(within the meaning of the subheading of Schedule 3 to the
Customs Tariff Act 1995 to which the blend is classified or relates).
105C Returns
(1) This section applies if:
(a) excisable goods are manufactured within a manufacture
period; and
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(b) excise-equivalent goods are used in that manufacture
(whether or not in that period); and
(c) the excise-equivalent goods are subject to customs control at
the time they are used in that manufacture; and
(d) that manufacture occurs at a place that is both:
(i) a warehouse described in a warehouse licence granted
under Part V of this Act; and
(ii) premises specified in a manufacturer licence granted
under the Excise Act 1901.
(2) The legal owner of the excise-equivalent goods at the time they are
used in that manufacture must:
(a) give the Department a return within 8 days after the end of
the manufacture period, providing particulars in accordance
with section 71K or 71L in relation to the excise-equivalent
goods; and
(b) at the time when each return is given to the Department, pay
any amount of duty referred to in paragraph 105B(1A)(b) or
subsection 105B(3) that is owing at the rate applicable at the
time the excisable goods are manufactured.
Penalty: 60 penalty units.
(3) Subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(4) In this section:
manufacture period means:
(a) a 7-day period beginning on a Monday; or
(b) if the regulations prescribe a different period for the purposes
of this definition—that period.
(5) If the regulations do prescribe such a different period, the
regulations may also prescribe matters of a transitional nature
relating to the change to the different period.
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Section 105D
105D GST matters
(1) This section applies if:
(a) excise-equivalent goods are entered for warehousing; and
(b) excisable goods are manufactured and the excise-equivalent
goods are used in that manufacture; and
(c) the excise-equivalent goods are subject to customs control at
the time they are used in that manufacture.
Taxable importation
(2) For the purposes of the GST Act, the importer of the
excise-equivalent goods is taken to have entered them for home
consumption at the time the excisable goods are manufactured.
Note: Section 13-5 of the GST Act deals with taxable importations of goods
entered for home consumption.
Deferred payment of GST
(3) If the importer of the excise-equivalent goods is an approved entity
at the time the excisable goods are manufactured, then for the
purposes of the GST Act and the GST regulations the importer is
taken to have entered the excise-equivalent goods for home
consumption by computer at that time.
Note: Regulations made for the purposes of paragraph 33-15(1)(b) of the
GST Act deal with deferred payment of assessed GST on taxable
importations and require goods to have been entered for home
consumption by computer.
Definitions
(4) In this section:
approved entity means an entity approved under regulations made
for the purposes of paragraph 33-15(1)(b) of the GST Act.
GST regulations means the A New Tax System (Goods and
Services Tax) Regulations 1999.
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Section 105E
105E Use of excise-equivalent goods in the manufacture of excisable
goods to occur at a dual-licensed place
A person must not use excise-equivalent goods subject to customs
control in the manufacture of excisable goods unless that
manufacture occurs at a place that is both:
(a) a warehouse described in a warehouse licence granted under
Part V of this Act; and
(b) premises specified in a manufacturer licence granted under
the Excise Act 1901.
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Information about persons departing Australia Part VB
Reports on departing persons Division 1
Section 106A
Part VB—Information about persons departing
Australia
Division 1—Reports on departing persons
Subdivision A—Reports on departing persons
106A Ships and aircraft to which this Subdivision applies
(1) This Subdivision applies to a ship or aircraft of a kind prescribed
by regulations made for the purposes of this section, if the ship or
aircraft is due to depart:
(a) from a place in Australia at the beginning of a journey to a
place outside Australia (whether or not the journey will
conclude outside Australia); or
(b) from a place in Australia in the course of such a journey.
(2) Regulations made for the purposes of this section may specify
kinds of ships or aircraft by reference to particular matters,
including any or all of the following matters:
(a) the type, size or capacity of the ship or aircraft;
(b) the kind of operation or service in which the aircraft or ship
will be engaged on journeys from Australia;
(c) other circumstances relating to the ship or aircraft or its use,
or relating to the operator of the ship or aircraft.
106B Report 48 hours before ship or aircraft is due to depart
(1) At least 48 hours (but no more than 72 hours) before the time the
ship or aircraft is due to depart from the place, the operator of the
ship or aircraft must report to the Department, in accordance with
Subdivision C, on the persons:
(a) who, at the time the report is made, are expected to be on
board the ship or aircraft when it departs from the place; and
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Division 1 Reports on departing persons
Section 106C
(b) who are not identified (or to be identified) in a report made
(or to be made) in relation to the ship’s or aircraft’s earlier
departure from another place in the course of the same
journey.
(2) The operator of the ship or aircraft commits an offence if the
operator intentionally contravenes subsection (1).
Penalty: 120 penalty units.
(3) The operator of the ship or aircraft commits an offence if the
operator contravenes subsection (1).
Penalty: 60 penalty units.
(4) Strict liability applies to an offence against subsection (3).
Note: For strict liability, see section 6.1 of the Criminal Code.
106C Report 4 hours before ship or aircraft is due to depart
(1) At least 4 hours (but no more than 10 hours) before the time the
ship or aircraft is due to depart from the place, the operator of the
ship or aircraft must report to the Department, in accordance with
Subdivision C:
(a) on the persons:
(i) who, at the time the report is made, are expected to be
on board the ship or aircraft when it departs from the
place; and
(ii) who are not identified in a report made by the operator
in relation to the ship’s or aircraft’s departure from the
place under section 106B; and
(iii) who are not identified (or to be identified) in a report
made (or to be made) in relation to the ship’s or
aircraft’s earlier departure from another place in the
course of the same journey; or
(b) if there are no persons covered by paragraph (a)—that there
are no persons to report.
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Section 106D
(2) The operator of the ship or aircraft commits an offence if the
operator intentionally contravenes subsection (1).
Penalty: 120 penalty units.
(3) The operator of the ship or aircraft commits an offence if the
operator contravenes subsection (1).
Penalty: 60 penalty units.
(4) Strict liability applies to an offence against subsection (3).
Note: For strict liability, see section 6.1 of the Criminal Code.
106D Report just before ship or aircraft departs
(1) Before the ship or aircraft departs from the place, the operator must
report to the Department, in accordance with Subdivision C:
(a) on the persons:
(i) who will be on board the ship or aircraft when it departs
from the place; and
(ii) who are not identified in a report made by the operator
in relation to the ship’s or aircraft’s departure from the
place under section 106B or 106C; and
(iii) who are not identified in a report made in relation to the
ship’s or aircraft’s earlier departure from another place
in the course of the same journey; or
(b) if there are no persons covered by paragraph (a)—that there
are no persons to report.
(2) The operator of the ship or aircraft commits an offence if the
operator intentionally contravenes subsection (1).
Penalty: 120 penalty units.
(3) The operator of the ship or aircraft commits an offence if the
operator contravenes subsection (1).
Penalty: 60 penalty units.
(4) Strict liability applies to an offence against subsection (3).
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Division 1 Reports on departing persons
Section 106E
Note: For strict liability, see section 6.1 of the Criminal Code.
Subdivision B—Reports on matters in approved statement
106E Ships and aircraft to which this Subdivision applies
(1) This Subdivision applies to a ship or aircraft of a kind prescribed
by regulations made for the purposes of this section, if the ship or
aircraft is due to depart:
(a) from a place in Australia at the beginning of a journey to a
place outside Australia (whether or not the journey will
conclude outside Australia); or
(b) from a place in Australia in the course of such a journey.
(2) Regulations made for the purposes of this section may specify
kinds of ships or aircraft by reference to particular matters,
including any or all of the following matters:
(a) the type, size or capacity of the ship or aircraft;
(b) the kind of operation or service in which the aircraft or ship
will be engaged on journeys from Australia;
(c) other circumstances relating to the ship or aircraft or its use,
or relating to the operator of the ship or aircraft.
106F Reports on matters in approved statement
The operator of the ship or aircraft must report to the Department,
in accordance with Subdivision C:
(a) not later than the prescribed period or periods before the
ship’s or aircraft’s departure from a place; or
(b) at the time of a prescribed event or events; or
(c) at the prescribed time or times.
Subdivision C—How reports under this Division are to be made
106G Reports to be made electronically
(1) A report under this Division must:
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Section 106H
(a) be made:
(i) electronically, using a system (if any) approved by the
Comptroller-General of Customs by legislative
instrument for the purposes of this subparagraph; or
(ii) using a format or method approved by the
Comptroller-General of Customs by legislative
instrument for the purposes of this subparagraph; and
(b) contain the information set out in an approved statement.
(2) An operator who reports electronically under
subparagraph (1)(a)(i) is taken to have reported to the Department
when a Collector sends an acknowledgment of the report to the
person identified in the report as having made it.
(3) An operator who reports using a format or method approved under
subparagraph (1)(a)(ii) is taken to have reported to the Department
when the report is given to an officer doing duty in relation to ships
and aircraft due to depart.
(4) The Comptroller-General of Customs may approve different
systems, formats or methods under subparagraphs (1)(a)(i) and (ii)
to be used for different kinds of operators or in different
circumstances.
106H Reports to be made by document if approved electronic
system or other approved format or method unavailable
(1) Despite section 106G, if, when an operator is required to report
under this Division:
(a) a system approved under subparagraph 106G(1)(a)(i) is not
working; and
(b) the operator is not able to use a format or method approved
under subparagraph 106G(1)(a)(ii);
the report must:
(c) be made by document in writing; and
(d) be in an approved form; and
(e) contain the information required by the approved form; and
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Division 1 Reports on departing persons
Section 106I
(f) be signed in the manner specified by the approved form; and
(g) be communicated to the Department by sending or giving it
to an officer doing duty in relation to the reporting of ships or
aircraft due to depart.
(2) A documentary report is taken to have been made when it is sent or
given to the Department in the prescribed manner.
106I Comptroller-General of Customs may approve different
statements or forms
(1) The Comptroller-General of Customs may approve, under
section 4A, different statements for the purposes of this Division,
for reports:
(a) made by different kinds of operators; or
(b) relating to different kinds of ships or aircraft; or
(c) made in different circumstances; or
(d) made in relation to different classes of persons who are
expected to be, or who will be, on board a ship or aircraft.
(2) The Comptroller-General of Customs may approve, under
section 4A, different forms for the purposes of this Division, for
reports:
(a) made by different kinds of operators; or
(b) relating to different kinds of ships or aircraft; or
(c) made in different circumstances; or
(d) made in relation to different classes of persons who are
expected to be, or who will be, on board a ship or aircraft.
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Questions about departing persons Division 2
Section 106J
Division 2—Questions about departing persons
106J Officers may question operators about departing persons
If a ship or aircraft is due to depart or is departing Australia, or has
already departed Australia, an officer may require the operator of
the ship or aircraft:
(a) to answer questions about the persons who are expected to be
on board, or who are or were on board, the ship or aircraft; or
(b) to produce documents relating to those persons.
Note: Failing to answer a question or produce a document when required to
do so by an officer may be an offence (see sections 243SA and
243SB).
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Division 1AAA Preliminary
Section 107
Part VI—The exportation of goods
Division 1AAA—Preliminary
107 Obligations under this Part may be satisfied in accordance with
a trusted trader agreement
(1) An entity is released from an obligation that the entity would
otherwise be required to satisfy under a provision of this Part
(other than Division 1) if the obligation:
(a) is of a kind prescribed by rules for the purposes of Part XA;
and
(b) is specified in those rules as an obligation from which an
entity may be released; and
(c) is specified in a trusted trader agreement between the
Comptroller-General of Customs and the entity.
(2) If:
(a) an obligation must be satisfied under a provision of this Part
(other than Division 1); and
(b) the obligation:
(i) is of a kind prescribed by rules for the purposes of
Part XA; and
(ii) is specified in those rules as an obligation that may be
satisfied in a way other than required by this Part; and
(iii) is specified in a trusted trader agreement between the
Comptroller-General of Customs and an entity;
then, despite the relevant provision, the entity may satisfy the
obligation in the way specified in the trusted trader agreement.
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The exportation of goods Part VI
Prohibited exports Division 1
Section 112
Division 1—Prohibited exports
112 Prohibited exports
(1) The Governor-General may, by regulation, prohibit the exportation
of goods from Australia.
(2) The power conferred by subsection (1) may be exercised:
(a) by prohibiting the exportation of goods absolutely;
(aa) by prohibiting the exportation of goods in specified
circumstances;
(b) by prohibiting the exportation of goods to a specified place;
or
(c) by prohibiting the exportation of goods unless specified
conditions or restrictions are complied with.
(2A) Without limiting the generality of paragraph (2)(c), the regulations:
(aa) may identify the goods to which the regulations relate by
reference to their inclusion:
(i) in a list or other document formulated by a Minister and
published in the Gazette or otherwise; or
(ii) in that list or other document as amended by the
Minister and in force from time to time; and
(a) may provide that the exportation of the goods is prohibited
unless a licence, permission, consent or approval to export
the goods or a class of goods in which the goods are included
has been granted as prescribed by the regulations made under
this Act or the Therapeutic Goods Act 1989; and
(b) in relation to licences or permissions granted as prescribed by
regulations made under this Act—may make provision for
and in relation to:
(i) the assignment of licences or permissions so granted or
of licences or permissions included in a prescribed class
of licences or permissions so granted; and
(ii) the granting of a licence or permission to export goods
subject to compliance with conditions or requirements,
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Section 112
either before or after the exportation of the goods, by
the holder of the licence or permission at the time the
goods are exported; and
(iii) the surrender of a licence or permission to export goods
and, in particular, without limiting the generality of the
foregoing, the surrender of a licence or permission to
export goods in exchange for the granting to the holder
of the surrendered licence or permission of another
licence or permission or other licences or permissions to
export goods; and
(iv) the revocation of a licence or permission that is granted
subject to a condition or requirement to be complied
with by a person for failure by the person to comply
with the condition or requirement, whether or not the
person is charged with an offence against
subsection (2B) in respect of the failure; and
(v) the revocation of a licence or permission to export
goods if the Defence Minister is satisfied that the
exportation of the goods would prejudice the security,
defence or international relations of Australia.
(2AA) Where a Minister makes an amendment to a list or other document:
(a) that is formulated and published by the Minister; and
(b) to which reference is made in regulations made for the
purposes of paragraph (2)(c);
the amendment is a legislative instrument.
(2B) A person commits an offence if:
(a) a licence or permission has been granted, on or after
10 November 1977, under the regulations; and
(b) the licence or permission relates to goods that are not
narcotic goods; and
(c) the licence or permission is subject to a condition or
requirement to be complied with by the person; and
(d) the person engages in conduct; and
(e) the person’s conduct contravenes the condition or
requirement.
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Prohibited exports Division 1
Section 112A
Penalty: 100 penalty units.
(2BA) Subsection (2B) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(2BB) Absolute liability applies to paragraph (2B)(a), despite
subsection (2BA).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(2BC) A person commits an offence if:
(a) a licence or permission has been granted, on or after
10 November 1977, under the regulations; and
(b) the licence or permission relates to goods that are narcotic
goods; and
(c) the licence or permission is subject to a condition or
requirement to be complied with by the person; and
(d) the person engages in conduct; and
(e) the person’s conduct contravenes the condition or
requirement.
Penalty: Imprisonment for 2 years or 20 penalty units, or both.
(2BE) Absolute liability applies to paragraph (2BC)(a).
Note: For absolute liability, see section 6.2 of the Criminal Code.
112A Certain controlled substances taken to be prohibited exports
(1) Subsection (2) applies if a substance or plant is determined, under
section 301.13 of the Criminal Code (which deals with emergency
Ministerial determinations of serious drugs), to be a border
controlled drug or a border controlled plant.
(2) For the period during which the determination has effect, Part 1 of
Schedule 8 to the Customs (Prohibited Exports) Regulations 1958
has effect as if the substance or plant were described as a drug in
that Part.
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Section 112B
(3) Subsection (4) applies if a substance is determined, under
section 301.14 of the Criminal Code (which deals with emergency
Ministerial determinations of serious drug precursors), to be a
border controlled precursor.
(4) For the period during which the determination has effect, Part 1 of
Schedule 9 to the Customs (Prohibited Exports) Regulations 1958
has effect as if the substance were described as a precursor
substance in that Part.
112B Invalidation of licence, permission etc. for false or misleading
information
A licence, permission, consent or approval granted in respect of the
exportation of UN-sanctioned goods is taken never to have been
granted if:
(a) an application for the licence, permission, consent or
approval was made in an approved form; and
(b) information contained in, or information or a document
accompanying, the form:
(i) was false or misleading in a material particular; or
(ii) omitted any matter or thing without which the
information or document is misleading in a material
particular.
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The exportation of goods Part VI
Export of goods for a military end-use Division 1AA
Section 112BA
Division 1AA—Export of goods for a military end-use
112BA Notice prohibiting export
(1) If:
(a) the Defence Minister suspects that, if a person (the first
person) were to export particular goods to a particular place
or to a particular person, the goods would or may be for a
military end-use that would prejudice the security, defence or
international relations of Australia; and
(b) the goods are not prohibited exports under section 112;
the Defence Minister may give the first person a notice prohibiting
the first person from exporting the goods to the particular place or
particular person.
Note: Section 112BB deals with giving notices under this section.
Reasons for notice
(2) A notice given to a person under subsection (1) must set out the
Defence Minister’s reasons for giving the notice.
(3) The notice must not disclose any reasons whose disclosure the
Defence Minister believes would prejudice the security, defence or
international relations of Australia.
(4) If reasons are not disclosed in a notice under subsection (1)
because of subsection (3), that fact must be stated in the notice.
Period notice in force
(5) A notice given to a person under subsection (1) comes into force at
the time the person receives the notice. This subsection is subject
to subsection (7).
(6) A notice given to a person under subsection (1) remains in force
for the period specified in, or worked out in accordance with, the
notice (which must not be more than 12 months), unless revoked
earlier.
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Division 1AA Export of goods for a military end-use
Section 112BA
Later notices
(7) A notice may be given to a person under subsection (1) while an
earlier notice given to the person under subsection (1) is in force.
The later notice may be expressed to come into force at the time
the earlier notice ceases to be in force.
(8) Subsection (7) does not prevent a notice being given to a person
under subsection (1) after an earlier notice given to the person
under subsection (1) ceases to be in force.
Notice not a legislative instrument
(9) A notice under subsection (1) is not a legislative instrument.
Revoking a notice
(10) The Defence Minister may, by writing, revoke a notice given to a
person under subsection (1).
(11) The Defence Minister must give the person notice of the
revocation. The revocation takes effect at the time the person
receives the notice.
Note: Section 112BB deals with giving notices under this section.
Offence
(12) A person commits an offence if:
(a) the person exports goods to a particular place or particular
person; and
(b) the export contravenes a notice that is in force under
subsection (1); and
(c) the person knows of the contravention.
Penalty: Imprisonment for 10 years or 2,500 penalty units, or
both.
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Export of goods for a military end-use Division 1AA
Section 112BB
Definition
(13) In this section:
military end-use: goods are or may be for a military end-use if the
goods are or may be for use in operations, exercises or other
activities conducted by an armed force or an armed group, whether
or not the armed force or armed group forms part of the armed
forces of the government of a foreign country.
112BB How notices are to be given
(1) A notice given to a person under section 112BA must be given by
one of the methods prescribed by the regulations.
(2) If a notice is given to a person under section 112BA by one of
those methods, then, for the purposes of this Act, the person is
taken to have received the notice at the time prescribed by, or
worked out in accordance with, the regulations.
(3) This section has effect despite any provision in the Electronic
Transactions Act 1999.
112BC Statement to Parliament
As soon as practicable after the end of each financial year, the
Defence Minister must cause a statement to be tabled in each
House of the Parliament about the exercise of the Defence
Minister’s powers under this Division during that year (whether or
not the statement is part of an annual report).
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Division 1A Directions in relation to goods for export etc. that are subject to customs
control
Section 112C
Division 1A—Directions in relation to goods for export etc.
that are subject to customs control
112C Collector may give directions in relation to goods for export
etc. that are subject to customs control
(1) A Collector may give a written direction to move or not move, or
about the storage of, goods that are subject to customs control
under paragraph 30(1)(b), (c), (d) or (e) if the direction is:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs
Acts, any other law of the Commonwealth prescribed by the
regulations or a law of a State or Territory prescribed by the
regulations.
(2) The direction may be given to:
(a) the person who made an export declaration in relation to the
goods; or
(b) the owner of the goods; or
(c) if the goods are in a place prescribed for the purposes of
paragraph 30(1)(d) or (e)—the person apparently in charge of
the place, or part of such a place; or
(d) a person who takes delivery of the goods at a wharf or
airport; or
(e) a person engaged to load the goods on a ship or aircraft.
(3) This section does not limit the directions that a Collector may give
under section 77Y.
112D Compliance with a direction given under section 112C
(1) A person commits an offence if:
(a) the person is given a direction under section 112C; and
(b) the person intentionally refuses or fails to comply with the
direction.
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Division 1A
Section 112D
Penalty: 120 penalty units.
(2) A person commits an offence if:
(a) the person is given a direction under section 112C; and
(b) the person refuses or fails to comply with the direction.
Penalty: 60 penalty units.
(3) An offence against subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
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Part VI The exportation of goods
Division 2 Entry and clearance of goods for export
Section 113
Division 2—Entry and clearance of goods for export
Subdivision A—Preliminary
113 Entry of goods for export
(1) The owner of goods intended for export:
(a) must ensure that the goods are entered for export; and
(b) must not allow the goods:
(i) if the goods are a ship or aircraft that is to be exported
otherwise than in a ship or aircraft—to leave the place
of exportation; or
(ii) if the goods are other goods—to be loaded on the ship
or aircraft in which they are to be exported;
unless:
(iii) an authority to deal with them is in force; or
(iv) the goods are, or are included in a class of goods that
are, excluded by the regulations from the application of
this paragraph.
Penalty: 60 penalty units.
(1A) An offence against subsection (1) is an offence of strict liability.
(2) Subsection (1) does not apply to:
(a) goods that are accompanied or unaccompanied personal or
household effects of a passenger in, or a member of the crew
of, a ship or aircraft; and
(b) goods (other than prescribed goods) constituting, or included
in, a consignment that:
(i) is consigned by post, by ship or by aircraft from one
person to another; and
(ii) has an FOB value not exceeding $2,000 or such other
amount as is prescribed.
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Section 113AA
(d) containers that are the property of a person carrying on
business in Australia and that are exported on a temporary
basis to be re-imported, whether empty or loaded; and
(e) containers that are intended for use principally in the
international carriage of goods, other than containers that,
when exported from Australia, cease, or are intended to
cease, to be the property of a natural person resident, or a
body corporate incorporated, in Australia; and
(f) goods that, under the regulations, are exempted from this
section, either absolutely or on such terms and conditions as
are specified in the regulations.
(2A) However, subsection (2) does not exempt from subsection (1)
goods for the export of which a permission (however described) is
required by an Act or an instrument made under an Act, other than
goods or classes of goods prescribed by the regulations for the
purposes of this subsection.
(3) For the purposes of paragraph (2)(a), goods:
(a) in quantities exceeding what could reasonably be expected to
be required by a passenger or member of the crew of a ship
or aircraft for his or her own use; or
(b) that are, to the knowledge or belief of a passenger or a
member of the crew of a ship or aircraft, to be sold, or used
in the course of trading, outside Australia;
are not included in the personal or household effects of that
passenger or crew member.
113AA How an entry of goods for export is made
An entry of goods for export is made by making in respect of the
goods an export declaration other than a declaration that a
Collector refuses under subsection 114(8) to accept.
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Division 2 Entry and clearance of goods for export
Section 114
Subdivision B—Export declarations
114 Making an export declaration
(1) An export declaration is a communication to the Department in
accordance with this section of information about goods that are
intended for export.
(2) An export declaration can be communicated by document or
electronically.
(3) A documentary export declaration:
(a) can be made only by the owner of the goods concerned; and
(b) must be communicated to the Department by giving or
sending it to an officer doing duty in relation to export
declarations; and
(c) must be in an approved form; and
(d) must contain such information as is required by the form; and
(e) must be signed by the person making it.
(4) An electronic export declaration must communicate such
information as is set out in an approved statement.
(5) If the information communicated to the Department in an export
declaration relating to goods adequately identifies any permission
(however it is described) that has been given for the exportation of
those goods, the identification of the permission in that information
is taken, for the purposes of any law of the Commonwealth
(including this Act), to be the production of the permission to an
officer.
(6) However, subsection (5) does not affect any power of an officer,
under this Act, to require the production of a permission referred to
in that subsection.
(7) When, in accordance with section 119D, an export declaration is
taken to have been communicated to the Department, the goods to
which the declaration relates are taken to have been entered for
export.
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Section 114A
(8) A Collector may refuse to accept or deal with an export declaration
in circumstances prescribed by the regulations.
(9) A Collector must communicate a refusal to accept or deal with an
export declaration by notice given by document or electronically to
the person who made the declaration.
114A An officer may seek additional information
(1) Without limiting the information that may be required to be
included in an export declaration, if an export declaration has been
made in respect of goods, authority to deal with the goods in
accordance with the declaration may be refused until an officer
doing duty in relation to export declarations has verified particulars
of the goods shown in the declaration:
(a) by reference to information contained in commercial
documents relating to the goods that have been given to the
Department by the owner of the goods on, or at any time
after, the communication of the declaration to the
Department; or
(b) by reference to information, in writing, in respect of the
goods that has been so given to the Department.
(2) If an officer doing duty in relation to export declarations believes,
on reasonable grounds, that the owner of goods to which an export
declaration relates has custody or control of commercial
documents, or has, or can obtain, information, relating to the goods
that will assist the officer to determine whether this Act has been or
is being complied with in respect of the goods, the officer may
require the owner:
(a) to deliver to the officer the commercial documents in respect
of the goods that are in the owner’s possession or under the
owner’s control (including any such documents that had
previously been delivered to an officer and had been returned
to the owner); or
(b) to deliver to the officer such information, in writing, relating
to the goods (being information of a kind specified in the
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Division 2 Entry and clearance of goods for export
Section 114A
notice) as is within the knowledge of the owner or as the
owner is reasonably able to obtain.
(3) A documentary requirement for the delivery of documents or
information in respect of an export declaration must:
(a) be communicated to the person by whom, or on whose
behalf, the declaration was communicated; and
(b) be in an approved form and contain such particulars as the
form requires.
(4) An electronic requirement for the delivery of documents or
information in respect of an export declaration must:
(a) be sent electronically to the person who made the declaration;
and
(b) communicate such particulars as are set out in an approved
statement.
(5) An officer doing duty in relation to export declarations may ask:
(a) the owner of goods in respect of which an export declaration
has been made; and
(b) if another person made the declaration on behalf of the
owner—the other person;
any questions relating to the goods.
(6) An officer doing duty in relation to export declarations may require
the owner of goods in respect of an export declaration that has been
made to verify the particulars shown in the export declaration by
making a declaration or producing documents.
(7) If:
(a) the owner of goods has been required to deliver documents or
information in relation to the goods under subsection (2); or
(b) the owner of, or person who made an export declaration in
respect of, goods has been asked a question in respect of the
goods under subsection (5); or
(c) the owner of goods has been required under subsection (6) to
verify a matter in respect of the goods;
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authority to deal with the relevant goods in accordance with the
declaration must not be granted unless:
(d) the requirement referred to in paragraph (a) has been
complied with or withdrawn; or
(e) the question referred to in paragraph (b) has been answered
or withdrawn; or
(f) the requirement referred to in paragraph (c) has been
complied with or withdrawn;
as the case requires.
(8) Subject to section 215, if a person delivers a commercial document
to an officer doing duty in relation to export declarations under this
section, the officer must deal with the document and then return it
to that person.
114B Confirming exporters
(1) A person who:
(a) proposes to make an export declaration relating to particular
goods or is likely to make, from time to time, export
declarations in relation to goods of a particular kind; and
(b) will be unable to include in the export declaration or export
declarations particular information in relation to the goods
because the information cannot be ascertained until after the
exportation of the goods;
may apply to the Comptroller-General of Customs for confirming
exporter status in respect of the information and the goods.
(2) An application under subsection (1) must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such particulars as are required by the form including
the reasons the information referred to in subsection (1)
cannot be ascertained before exportation.
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(3) Where a person applies for confirming exporter status in respect of
particular information and particular goods or goods of a particular
kind, the Comptroller-General of Customs must:
(a) if the Comptroller-General of Customs is satisfied that the
information cannot be ascertained before exportation—grant
the applicant that status by signing a notice stating:
(i) that the applicant is granted that status in respect of that
information and those goods; and
(ii) that the grant is on such conditions as are specified in
the notice; or
(b) if the Comptroller-General of Customs is not so satisfied—
refuse to grant the applicant that status by signing a notice
stating that the Comptroller-General of Customs has refused
to grant the applicant that status and setting out the reasons
for the refusal.
(4) A grant of confirming exporter status has effect from the day on
which the relevant notice is signed.
(5) Without limiting the generality of the conditions to which a grant
of confirming exporter status may be subject, those conditions
must be expressed to include:
(a) a requirement that the appropriate confirming exporter status
will be specified in any export declaration relating to the
goods in respect of which the status was granted where the
confirming exporter proposes to rely on that status; and
(b) a requirement that full details of the information in respect of
which the status was granted will be provided as soon as
practicable after exportation and not later than the time the
Comptroller-General of Customs indicates in the notice
granting the status; and
(c) a requirement that, if information in respect of which the
status was granted becomes, to the knowledge of the
confirming exporter, able to be ascertained before the
exportation of goods in respect of which the status was
granted, the confirming exporter will notify the
Comptroller-General of Customs forthwith.
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(6) Where the Comptroller-General of Customs is satisfied that
information in respect of which confirming exporter status was
granted is now able to be ascertained before exportation, he or she
must sign a notice in writing:
(a) cancelling the confirming exporter status forthwith; or
(b) modifying the confirming exporter status so that it no longer
relates to that information.
(7) Where a person granted a confirming exporter status in respect of
information and goods fails to comply with a condition to which
the grant is subject, the person commits an offence.
Penalty: 30 penalty units.
(7A) Subsection (7) does not apply if the person has a reasonable
excuse.
(7B) Subsection (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(8) Where:
(a) a person who is a confirming exporter in respect of
information and goods of a particular kind is convicted of an
offence against subsection (7); or
(b) the Comptroller-General of Customs becomes satisfied that a
person who is such a confirming exporter has failed to
comply with a condition of a grant of confirming exporter
status although no proceedings for an offence against
subsection (7) have been brought against the person;
the Comptroller-General of Customs may:
(c) cancel that person’s status in respect of that information and
those goods; or
(d) modify that person’s status so that it no longer relates to
specified information or goods or so that the conditions to
which it is subject are altered in a specified respect;
by signing a notice stating that that status has been so cancelled or
modified and setting out the reasons for that cancellation or
modification.
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(9) A cancellation or modification of the confirming exporter status of
a person has effect on the day the relevant notice was signed.
(10) The Comptroller-General of Customs must, as soon as practicable
after signing a notice under subsection (3), (6) or (8), serve a copy
of the notice on the person concerned but a failure to do so does
not alter the effect of the notice.
Subdivision D—General
114C Authority to deal with goods entered for export
(1) If goods have been entered for export by the making of an export
declaration in respect of the goods, a Collector must give an export
entry advice, in a manner and form specified in the regulations,
that constitutes either:
(a) an authority to deal with the goods to which the entry relates
in accordance with the entry; or
(b) a refusal to provide such an authority.
(2) Without limiting the generality of subsection (1), regulations
specifying the form of an export entry advice must include in the
information set out in that advice a number (the export entry
advice number) by which the advice can be identified.
(3) An authority under subsection (1) to deal with goods may be
expressed to be subject to a condition that a specified permission
for the goods to be dealt with (however it is described) be obtained
under another law of the Commonwealth.
(3A) An authority under subsection (1) to deal with goods may be
expressed to be subject to a condition that any security required
under section 16 of the Excise Act 1901 be given.
(4) If an authority under subsection (1) to deal with goods is expressed
to be subject to a condition that a specified permission be obtained,
the authority is taken not to have been given until the permission
has been obtained.
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(4A) If an authority under subsection (1) to deal with goods is expressed
to be subject to a condition that any security required under
section 16 of the Excise Act 1901 be given, the authority is taken
not to have been given until the security has been given.
(5) An officer may, at any time before goods authorised to be dealt
with in accordance with an export entry are so dealt with, cancel
the authority:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the authority is cancelled
and setting out the reasons for the cancellation; and
(ii) serving a copy of the notice on the person who made the
declaration or, if that person does not have possession of
the goods, on the person who has possession of the
goods; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person who
made the declaration, a message stating that the authority is
cancelled and setting out the reasons for the cancellation.
(6) If, at any time before goods authorised to be dealt with in
accordance with an export entry are so dealt with, an officer has
reasonable grounds to suspect that the goods have been dealt with
in contravention of a Customs-related law, the officer may suspend
the authority for a specified period:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the authority is so
suspended and setting out the reasons for the
suspension; and
(ii) serving a copy of the notice on the person who made the
declaration or, if that person does not have possession of
the goods, on the person who has possession of the
goods; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person who
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made the declaration, a message stating that the authority is
so suspended and setting out the reasons for the suspension.
(7) If, during the suspension under subsection (6) of an authority, an
officer becomes satisfied that there are no longer reasonable
grounds to suspect that the goods have been dealt with in
contravention of a Customs-related law, the officer must revoke the
suspension:
(a) if the authority was given in respect of a documentary
declaration, by:
(i) signing a notice stating that the suspension is revoked;
and
(ii) serving a copy of the notice on the person to whom the
notice of the suspension was given; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person to
whom the message notifying the suspension was sent, a
message stating that the suspension is revoked.
(8) A cancellation or suspension of an authority, or a revocation of a
suspension of an authority, has effect from the time when the
relevant notice is served or the relevant message is sent, as the case
may be.
114CA Suspension of an authority to deal with goods entered for
export in order to verify particulars of the goods
(1) An officer may, at any time before goods authorised to be dealt
with in accordance with an export entry advice are so dealt with,
suspend the authority to deal for a specified period in order to
verify particulars of the goods shown in the export declaration
made in respect of the goods:
(a) by reference to information contained in commercial
documents relating to the goods that have been given to the
Department by the owner of the goods on, or at any time
after, the communication of the declaration to the
Department; or
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(b) by reference to information, in writing, in respect of the
goods that has been so given to the Department.
(2) If an officer suspends under subsection (1) an authority to deal that
was given in respect of a documentary declaration:
(a) the officer must:
(i) sign a notice that states that the authority is so
suspended and sets out the reasons for the suspension;
and
(ii) serve a copy of the notice on the person who made the
declaration or, if that person does not have possession of
the goods, on the person who has possession of the
goods; and
(b) the suspension has effect from the time when the notice is
served.
(3) If an officer suspends under subsection (1) an authority to deal that
was given in respect of an electronic declaration:
(a) the officer must send electronically, to the person who made
the declaration, a message that states that the authority is so
suspended and sets out the reasons for the suspension; and
(b) the suspension has effect from the time when the message is
sent.
114CB Revocation of the suspension of an authority to deal
(1) If an authority to deal has been suspended under
subsection 114CA(1), an officer must revoke the suspension if,
during the period of suspension, the officer verifies the particulars
of the goods shown in the export declaration made in respect of the
goods.
(2) If the revocation relates to an authority to deal that was given in
respect of a documentary declaration:
(a) the officer must:
(i) sign a notice that states that the suspension is revoked;
and
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(ii) serve a copy of the notice on the person to whom the
notice of the suspension was given; and
(b) the revocation has effect from the time when the notice is
served.
(3) If the revocation relates to an authority to deal that was given in
respect of an electronic declaration:
(a) the officer must send electronically, to the person to whom
the message notifying the suspension was sent, a message
that states that the suspension is revoked; and
(b) the revocation has effect from the time when the message is
sent.
114CC An officer may seek additional information if an authority to
deal has been suspended
Scope
(1) This section applies if an authority to deal with goods is suspended
under subsection 114CA(1) in order to verify particulars of the
goods shown in the export declaration made in respect of the
goods.
Owner may be required to deliver commercial documents or
information
(2) If an officer believes, on reasonable grounds, that the owner of the
goods has custody or control of commercial documents relating to
the goods, or has or can obtain information relating to the goods,
that will assist the officer to verify those particulars, the officer
may require the owner:
(a) to deliver to the officer the commercial documents relating to
the goods that are in the owner’s custody or control
(including any such documents that had previously been
delivered to an officer and had been returned to the owner);
or
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(b) to deliver to the officer such specified information, in
writing, relating to the goods as is within the knowledge of
the owner or as the owner is reasonably able to obtain.
(3) A documentary requirement for the delivery of documents or
information relating to the goods must:
(a) be communicated to the person by whom, or on whose
behalf, the export declaration was communicated; and
(b) be in an approved form and contain such particulars as the
form requires.
(4) An electronic requirement for the delivery of documents or
information relating to the goods must:
(a) be sent electronically to the person who made the export
declaration; and
(b) communicate such particulars as are set out in an approved
statement.
Officer may ask any questions relating to the goods
(5) An officer may ask:
(a) the owner of the goods; and
(b) if another person made the export declaration on behalf of the
owner—the other person;
any questions relating to the goods.
Owner may be required to verify the particulars
(6) An officer may require the owner of the goods to verify the
particulars shown in the export declaration by making a declaration
or producing documents.
Commercial documents must be returned
(7) Subject to section 215, if a person delivers a commercial document
to an officer under this section, the officer must deal with the
document and then return it to that person.
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114D Goods to be dealt with in accordance with export entry
(1) The owner of goods in respect of which an export entry has been
communicated to the Department:
(a) must, as soon as practicable after an authority to deal with the
goods is granted, deal with the goods in accordance with the
entry; and
(b) must not remove any of the goods from the possession of the
person to whom they are delivered or of any person to whom
they are subsequently passed in accordance with the entry
unless:
(i) the entry has been withdrawn, or withdrawn in so far as
it applies to those goods; or
(ii) a permission to move, alter or interfere with the goods
has been given under section 119AA or 119AC.
Penalty: 10 penalty units.
(2) If:
(a) excisable goods on which excise duty has not been paid have
been delivered to a place prescribed for the purposes of
paragraph 30(1)(d); and
(b) the export entry that applies to those goods is withdrawn, or
withdrawn insofar as it applies to those goods;
then, despite any implication to the contrary in subsection (1), the
goods become, on communication to the Department of the
withdrawal, goods under the Commissioner of Taxation’s control
under section 61 of the Excise Act 1901.
(3) If goods are goods on which Customs duty is payable but has not
been paid and the export entry that applies to those goods is
withdrawn, or withdrawn in so far as it applies to those goods,
then:
(a) despite any implication to the contrary in subsection (1), the
goods remain under customs control; and
(b) the withdrawal constitutes a permission, under section 71E,
to move the goods back to the place from which they were
first moved in accordance with the entry.
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114E Sending goods to a wharf or airport for export
(1) A person (the deliverer) commits an offence if the deliverer
delivers goods to a person (the deliveree) at a wharf or airport for
export and:
(a) if the goods have been entered for export—neither of the
following applies:
(i) an authority to deal with the goods is in force and the
deliverer of the goods has, at or before the time of the
delivery, given the prescribed particulars to the
deliveree in the prescribed manner;
(ii) the goods are, or are included in a class of goods that
are, excluded by the regulations from the application of
this section and the deliverer has, at or before the time
of the delivery, given the prescribed particulars to the
deliveree in the prescribed manner; or
(b) if the goods are not required to be entered for export—the
deliverer has not, at or before the time of the delivery, given
the prescribed particulars to the deliveree in the prescribed
manner; or
(c) if the goods have not been entered for export—the deliveree
fails to enter the goods for export within the prescribed
period after the time of the delivery.
(2) For the purposes of subparagraphs (1)(a)(i) and (ii) and
paragraph (1)(b), the regulations may prescribe different particulars
according to the kind of deliverer.
(3) The penalty for an offence against subsection (1) is a penalty not
exceeding 60 penalty units.
(4) An offence against subsection (1) is an offence of strict liability.
(5) The regulations may prescribe goods, or classes of goods, that are
exempt from this section.
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114F Notices to Department by person who receives goods at a
wharf or airport for export
(1) This section applies to a person who takes delivery of goods for
export at a wharf or airport other than a wharf or airport that is, or
is included in a class of wharves or airports that is, excluded by the
regulations from the application of this section.
(1A) The person must give notice to the Department electronically,
within the period prescribed by the regulations, stating that the
person has received the goods and giving such particulars as are
required by an approved statement.
(1B) Before the goods are removed from the wharf or airport for a
purpose other than loading them onto a ship or aircraft for export,
the person must give notice (the removal notice) to the Department
electronically:
(a) stating that the goods are to be removed; and
(b) giving such particulars as are required by an approved
statement.
If the regulations require the person to give the removal notice at
least a specified time before the removal, the person must comply
with the requirement.
(2) A person who contravenes subsection (1A) or (1B) commits an
offence punishable, on conviction, by a penalty not exceeding 60
penalty units.
(3) An offence against subsection (2) is an offence of strict liability.
(4) The regulations may prescribe goods, or classes of goods, that are
exempt from this section.
115 Goods not to be taken on board without authority to deal
(1) The owner of a ship or aircraft must not permit goods required to
be entered for export to be taken on board the ship or aircraft for
the purpose of export unless:
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(a) an authority to deal with the goods is in force under
section 114C; or
(b) the goods are, or are included in a class of goods that are,
excluded by the regulations from the application of this
section.
Penalty: 60 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.
116 What happens when goods entered for export by an export
declaration are not dealt with in accordance with the
export entry
(1) If:
(a) goods are entered for export by the making of an export
declaration in respect of the goods; and
(b) none of the goods or some only of the goods have been
exported in accordance with the entry at the end of a period
of 30 days after the intended day of exportation notified in
the entry;
the authority to deal with the goods in accordance with the entry,
so far as it relates to goods not exported before the end of the
period, is, at the end of the period, taken to have been revoked.
(2) If an authority to deal with goods entered for export is taken, under
subsection (1), to have been totally or partially revoked, the owner
of the goods must, within 7 days after the end of the period referred
to in that subsection:
(a) if the authority to deal was taken to be totally revoked—
withdraw the entry relating to the goods; and
(b) if the authority to deal was taken to be partially revoked—
amend the entry so that it relates only to the goods exported
before the end of the period.
Penalty: 60 penalty units.
(3) An offence against subsection (2) is an offence of strict liability.
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(4) If the owner of goods entered for export amends the original entry
in accordance with paragraph (2)(b), the owner is, in accordance
with subsection 119C(1), taken to have withdrawn the original
entry but this Act has effect as if:
(a) the amended entry had been communicated to the
Department; and
(b) an authority to deal with the goods to which the amended
entry relates in accordance with the amended entry had been
granted under section 114C;
on the day, or the respective days, on which the original entry was
communicated and the original authority to deal was granted.
117 Security
The Collector may require the owner of any goods entered for
export and subject to customs control to give security that the
goods will be landed at the place for which they are entered or will
be otherwise accounted for to the satisfaction of the Collector.
117AA Consolidation of certain goods for export can only occur at a
prescribed place
(1) A person must not consolidate, or take part in the consolidation of,
prescribed goods for export unless the consolidation is to be carried
out at a place prescribed by the regulations for the purposes of this
section.
Penalty: 60 penalty units.
(2) If prescribed goods are received at a place referred to in
subsection (1) for the purpose of being consolidated for export, the
person in charge of the place must give notice electronically to the
Department, within the prescribed period after the goods were
received at the place, stating that the goods were received and
setting out such particulars of the goods as are required by an
approved statement.
Penalty: 60 penalty units.
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(3) The person in charge of a place referred to in subsection (1) must
not permit prescribed goods to be released from the place unless:
(a) the person has ascertained, from information made available
by a Collector, that:
(i) the goods have been entered for export; and
(ii) an authority to deal with the goods is in force; or
(b) a permission to move, alter or interfere with the goods has
been given under section 119AA or 119AC.
Penalty: 60 penalty units.
(4) If prescribed goods have been released from a place referred to in
subsection (1), the person in charge of the place must give notice
electronically to the Department, within the prescribed period after
the goods were released, stating that the goods were released and
giving particulars of the entry and authority referred to in
subsection (3) that relates to the goods.
Penalty: 60 penalty units.
(5) An offence for a contravention of this section is an offence of strict
liability.
117A Submanifests to be communicated to Department
(1) The person in charge of the place at which the consolidation of
goods for exportation by a ship or aircraft is to be carried out must,
so as to enable the exportation, prepare and communicate
electronically to the Department a submanifest in respect of the
goods.
Penalty: 60 penalty units.
(1A) An offence against subsection (1) is an offence of strict liability.
(2) A submanifest must communicate such information as is set out in
an approved statement.
(3) When a submanifest is sent to the Department, a Collector must
send to the compiler of the submanifest a notice acknowledging its
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receipt and giving the compiler a submanifest number for inclusion
in any outward manifest purportedly relating to the goods
concerned.
118 Certificate of Clearance
(1) The master of a ship or the pilot of an aircraft must not depart with
the ship or aircraft from any port, airport or other place in Australia
without receiving from the Collector a Certificate of Clearance in
respect of the ship or aircraft.
Penalty: 60 penalty units.
(1A) An offence against subsection (1) is an offence of strict liability.
(1B) A Certificate of Clearance in respect of a ship or aircraft may only
be granted on application under subsection (2) or (5).
(2) The master of a ship or the pilot of an aircraft may apply to the
Collector for a Certificate of Clearance in respect of the ship or
aircraft.
Note 1: See subsection (8) for application requirements.
Note 2: Section 118A sets out the requirements for granting a Certificate of
Clearance in respect of certain ships or aircraft.
(4) The master and the owner of a ship, or the pilot and the owner of
an aircraft, that is at a port, airport or other place in Australia must:
(a) severally answer questions asked by an officer relating to the
ship or aircraft and its cargo, stores and voyage; and
(b) severally produce documents requested by an officer that
relate to the ship or aircraft and its cargo; and
(c) comply with such requirements (if any) as are prescribed by
the regulations.
(5) If a Certificate of Clearance has not been given to the master of a
ship or the pilot of an aircraft within 24 hours after an application
is made by the master or pilot under subsection (2), the master or
pilot may apply to the Comptroller-General of Customs for a
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Certificate of Clearance. The decision of the Comptroller-General
of Customs on the application is final.
Note 1: See subsection (8) for application requirements.
Note 2: Section 118A sets out the requirements for granting a Certificate of
Clearance in respect of certain ships or aircraft.
(6) If, after an application to the Comptroller-General of Customs for a
Certificate of Clearance is made under subsection (5), the
Comptroller-General of Customs does not grant, or delays
granting, the Certificate of Clearance, the owner of the ship or
aircraft is entitled, in a court of competent jurisdiction, to recover
damages against the Commonwealth in respect of the failure to
grant, or the delay in granting, the Certificate, if the court is
satisfied that the failure or delay was without reasonable and
probable cause.
(7) Except as provided in subsection (6), an action or other proceeding
cannot be brought against the Commonwealth, or an officer of the
Commonwealth, because of the failure to grant, or because of a
delay in granting, a Certificate of Clearance.
(8) An application under subsection (2) or (5) must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form.
(9) The Comptroller-General of Customs may approve different forms
for applications to be made under subsection (2) or (5) in different
circumstances, by different kinds of masters of ships or pilots of
aircraft or in respect of different kinds of ships or aircraft.
118A Requirements for granting a Certificate of Clearance in
respect of certain ships or aircraft
(1) This section applies to a ship or aircraft of a kind specified in the
regulations.
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Section 119
(2) Before a Certificate of Clearance in respect of the ship or aircraft is
granted under section 118, the master or owner of the ship or the
pilot or owner of the aircraft must communicate to the Department,
in accordance with this section, an outward manifest:
(a) specifying all of the goods (other than goods prescribed for
the purposes of section 120) that are on board, or are to be
loaded on board, the ship or aircraft at the port, airport or
other place in Australia; or
(b) if there are no goods of the kind to which paragraph (a)
applies—making a statement to that effect.
(3) An outward manifest may be made by document or electronically.
(4) A documentary outward manifest must:
(a) be in writing; and
(b) be in an approved form; and
(c) be communicated to the Department by sending or giving it
to an officer doing duty in respect of the clearance of ships or
aircraft; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(5) An electronic outward manifest must communicate such
information as is set out in an approved statement.
119 Communication of outward manifest to Department
(1) If:
(aa) a ship or aircraft departs from a port, airport or other place in
Australia; and
(ab) section 118A does not apply to the ship or aircraft;
the master or owner of the ship, or the pilot or owner of the
aircraft, must communicate electronically to the Department, not
later than 3 days after the day of departure, or such time as is
prescribed in relation to the departure, an outward manifest:
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(a) specifying all of the goods, other than goods prescribed for
the purposes of section 120, that were loaded on board the
ship or aircraft at the port, airport or other place; or
(b) if there were no goods of the kind to which paragraph (a)
applies that were loaded on board the ship or aircraft at the
port, airport or other place—making a statement to that
effect.
(2) An outward manifest must contain such information as is set out in
an approved statement.
(3) If subsection (1) is contravened in respect of a ship or aircraft, the
master and the owner of the ship, or the pilot and the owner of the
aircraft, each commit an offence punishable, on conviction, by a
penalty not exceeding 60 penalty units.
(4) An offence against subsection (3) is an offence of strict liability.
119AA Application for permission to move, alter or interfere with
goods for export
(1) This section applies to goods if:
(a) the goods are subject to customs control under
paragraph 30(1)(b), (c) or (d); and
(b) either:
(i) the goods have been entered for export and an authority
to deal with the goods is in force; or
(ii) the goods are the subject of a permission in force under
subsection 96A(2).
(2) A person may apply to the Department for permission to move,
alter or interfere with the goods in a particular way.
(3) An application under subsection (2) may be made by document or
electronically.
(3A) A documentary application must:
(a) be communicated to the Department by sending or giving it
to an officer doing duty in relation to export entries; and
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(b) be in an approved form; and
(c) contain such information as is required by the form; and
(d) be signed in a manner specified in the form.
(3B) An electronic application must communicate such information as is
set out in an approved statement.
(4) The Comptroller-General of Customs may approve different forms
for documentary applications, and different statements for
electronic applications, made under this section in different
circumstances or by different classes of persons.
(5) If an application is made under subsection (2), an officer may
direct the applicant to ensure that the goods are held in the place
where they are currently located until a decision is made on the
application.
(6) If a direction is not given under subsection (5), or a reasonable
period has elapsed since the giving of such a direction to enable the
making of an informed decision on the application, an officer must
give a message by document, or send a message electronically, to
the applicant:
(a) giving the applicant permission to move, alter or interfere
with the goods in accordance with the application either
unconditionally or subject to such conditions as are specified
in the message; or
(b) refusing the application and setting out the reasons for the
refusal.
(7) If a person moves, alters or interferes with goods otherwise than in
accordance with a relevant permission, the movement of the goods
is, for the purposes of paragraph 229(1)(g), taken not to have been
authorised by this Act.
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119AB Application for permission to move, alter or interfere with
goods that are no longer for export
(1) If goods are subject to customs control under paragraph 30(1)(e), a
person may apply to the Department for permission to move, alter
or interfere with the goods in a particular way.
(2) An application under subsection (1) may be made by document or
electronically.
(3) A documentary application must:
(a) be communicated to the Department by sending or giving it
to an officer doing duty in relation to export entries; and
(b) be in an approved form; and
(c) contain such information as is required by the form; and
(d) be signed in a manner specified in the form.
(4) An electronic application must communicate such information as is
set out in an approved statement.
(5) The Comptroller-General of Customs may approve different forms
for documentary applications, and different statements for
electronic applications, made under this section in different
circumstances or by different classes of persons.
119AC Dealing with an application for a permission to move etc.
goods that are no longer for export
(1) If an application is made under subsection 119AB(1), an officer
may direct the applicant to ensure that the goods to which the
application relates are held in the place where they are currently
located until a decision is made on the application.
(2) If a direction is not given under subsection (1) of this section, or a
reasonable period has elapsed since the giving of such a direction
to enable the making of an informed decision on the application, an
officer must give a message by document, or send a message
electronically, to the applicant:
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(a) giving the applicant permission to move, alter or interfere
with the goods in accordance with the application either
unconditionally or subject to such conditions as are specified
in the message; or
(b) refusing the application and setting out the reasons for the
refusal.
(3) If a person moves, alters or interferes with goods otherwise than in
accordance with a permission under subsection (2) of this section,
the movement of the goods is, for the purposes of
paragraph 229(1)(g), taken not to have been authorised by this Act.
119A Withdrawal of entries, submanifests and manifests
(1) At any time after an export entry, a submanifest or an outward
manifest is communicated to the Department and before the goods
to which it relates are exported, a withdrawal of the entry,
submanifest or manifest may be communicated to the Department:
(a) in the case of a withdrawal of an entry that was
communicated to the Department by document—by
document; or
(b) in any other case—electronically.
(2) A documentary withdrawal of an entry must:
(a) be communicated by the person by whom, or on whose
behalf, the entry was communicated; and
(b) be communicated to the Department by giving it to an officer
doing duty in relation to export entries; and
(c) be in an approved form; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(3) An electronic withdrawal of an entry, submanifest or manifest must
communicate such information as is set out in an approved
statement.
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(4) A withdrawal of an entry, submanifest or manifest has effect when,
in accordance with section 119D, it is communicated to the
Department.
119B Effect of withdrawal
(1) When a withdrawal of an export entry takes effect, any authority to
deal with the goods to which the entry relates is revoked.
(2) Despite the withdrawal of an entry, submanifest or manifest:
(a) a person may be prosecuted in respect of the entry,
submanifest or manifest; and
(b) a penalty may be imposed on a person who is convicted of an
offence in respect of the entry, submanifest or manifest;
as if it had not been withdrawn.
(2A) Despite the withdrawal of an entry, submanifest or manifest, an
infringement notice may be given to a person in respect of the
entry, submanifest or manifest as if it had not been withdrawn.
(3) The withdrawal of a documentary entry the original of which was
sent or given to an officer does not entitle the person who
communicated it to have it returned.
119C Change of electronic entries and change of submanifests and
manifests treated as withdrawals
(1) If a person who has communicated an electronic export entry
changes information included in that entry, the person is taken, at
the time when an export entry advice is communicated in respect
of the altered entry, to have withdrawn the entry as it previously
stood.
(2) If a person who has communicated a submanifest or an outward
manifest changes information included in the submanifest or
manifest, the person is taken, at the time when an acknowledgment
of the altered submanifest or altered manifest, as the case requires,
is communicated, to have withdrawn the submanifest or manifest
as it previously stood.
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Section 119D
119D Notification of export entries, submanifests, manifests,
withdrawals and applications
(1) For the purposes of this Act, a documentary export entry, or a
documentary withdrawal of such an entry, may be sent to an officer
referred to in subsection 114(3) or 119A(2) in any manner
prescribed and, when so sent, is taken to have been communicated
to the Department at such time, and in such circumstances, as are
prescribed.
(2) For the purposes of this Act, an electronic export entry, or an
electronic withdrawal of such an entry, or a submanifest, an
outward manifest, or a withdrawal of such a submanifest or
manifest, that is sent to the Department is taken to have been
communicated to the Department when an export entry advice or
an acknowledgment of receipt of the submanifest, manifest or
withdrawal is sent to the person who sent the entry, submanifest,
manifest or withdrawal.
(3) For the purposes of this Act, a documentary application or an
electronic application under section 119AA or 119AB is taken to
have been communicated to the Department when an
acknowledgment of the application is sent or given by a Collector
to the person who sent or gave the application.
119E Requirements for communicating to Department electronically
A communication that is required or permitted by this Division to
be made to the Department electronically must:
(a) be signed by the person who makes it (see
paragraph 126DA(1)(c)); and
(b) otherwise meet the information technology requirements
determined under section 126DA.
120 Shipment of goods
The master of a ship or the pilot of an aircraft shall not suffer to be
taken on board his or her ship or aircraft any goods other than:
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(a) goods which are specified or referred to in the Outward
Manifest; and
(b) goods prescribed for the purpose of this section.
Penalty: 100 penalty units.
122 Time of clearance
Except as prescribed, no Certificate of Clearance shall be granted
for any ship or aircraft unless all her inward cargo and stores shall
have been duly accounted for to the satisfaction of the Collector
nor unless all the other requirements of the law in regard to such
ship or aircraft and her inward cargo have been duly complied
with.
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Division 3A Examining goods for export that are not yet subject to customs control
Section 122F
Division 3A—Examining goods for export that are not yet
subject to customs control
122F Object of Division
(1) The object of this Division is to confer powers on authorised
officers to enter premises and examine goods that are reasonably
believed to be intended for export.
(2) The powers are exercisable before the goods become subject to
customs control and are conferred for the purpose of enabling
officers to assess whether the goods meet the requirements of a
Customs-related law relating to exports.
(3) The powers are exercisable only with the consent of the occupier
of the premises at which the goods are situated.
(4) The Comptroller-General of Customs must not authorise an officer
to exercise powers under this Division unless the
Comptroller-General of Customs is satisfied that the officer is
suitably qualified, because of the officer’s abilities and experience,
to exercise those powers.
122G Occupier of premises
In this Part:
occupier of premises includes a person who is apparently in charge
of the premises.
122H Consent required to enter premises and examine goods for
export
(1) Subject to section 122J, an authorised officer may enter premises,
and exercise the powers conferred by the other sections of this
Division in or on the premises, in accordance with this section.
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(2) The authorised officer must believe on reasonable grounds that
there are, or have been, in or on particular premises goods (the
export goods) that the authorised officer reasonably believes are
intended to be exported.
(3) The premises must not be a place prescribed for the purposes of
paragraph 30(1)(d) or (e), or part of such a place.
Note 1: Paragraph 30(1)(d) subjects to customs control goods that are made or
prepared in, or brought to, a prescribed place for export.
Note 2: Paragraph 30(1)(e) subjects to customs control goods made or
prepared in, or brought into, a prescribed place for export that are no
longer for export.
(4) The occupier of the premises must have consented in writing to the
entry of the authorised officer to the premises and the exercise of
the powers in or on the premises.
(5) Before obtaining the consent, the authorised officer must have told
the occupier that he or she could refuse consent.
(6) Before the authorised officer enters the premises or exercises any
of the powers, he or she must produce his or her identity card to the
occupier.
122J Officer must leave premises if consent withdrawn
(1) An authorised officer who has entered premises under
section 122H must leave the premises if the occupier withdraws his
or her consent.
(2) A withdrawal of a consent does not have any effect unless it is in
writing.
122K Power to search premises for export goods
The authorised officer may search the premises for the export
goods and documents relating to them.
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Division 3A Examining goods for export that are not yet subject to customs control
Section 122L
122L Power to examine export goods
(1) While the authorised officer is in or on the premises, he or she may
inspect, examine, count, measure, weigh, gauge, test or analyse,
and take samples of, the export goods.
(2) The authorised officer may remove from the premises any samples
taken, and arrange for tests or analyses to be conducted on them
elsewhere.
122M Power to examine documents relating to export goods
The authorised officer may examine and take extracts from, or
make copies of, documents that are in or on the premises and relate
to the export goods.
122N Power to question occupier about export goods
If the authorised officer is in or on the premises because the
occupier consented to the officer’s entry, the officer may request
the occupier:
(a) to answer questions about the export goods; and
(b) to produce to the officer documents that are in or on the
premises and relate to the export goods;
but the occupier is not obliged to comply with the request.
122P Power to bring equipment to the premises
The authorised officer may bring into or onto the premises
equipment and materials for exercising a power described in
section 122K, 122L or 122M.
122Q Compensation
(1) If a person’s property is damaged as a result of an exercise of a
power under this Division, the person is entitled to compensation
of a reasonable amount payable by the Commonwealth for the
damage.
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Section 122R
(2) The Commonwealth must pay the person such reasonable
compensation as the Commonwealth and the person agree on. If
they fail to agree, the person may institute proceedings in the
Federal Court of Australia for such reasonable amount of
compensation as the Court determines.
(3) In determining the amount of compensation payable, regard is to
be had to whether the occupier of the premises and the employees
or agents of the occupier, if they were available at the time, had
provided any warning or guidance that was appropriate in the
circumstances.
122R Powers in this Division are additional to other powers
The powers of an authorised officer under this Division do not
limit powers under other provisions of this Act or under provisions
of other Acts.
Example: Some other provisions and Acts giving similar powers are Parts III
and XII of this Act, and the Commerce (Trade Descriptions) Act 1905
and the Export Control Act 1982.
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Division 4 Exportation procedures after Certificate of Clearance issued
Section 123
Division 4—Exportation procedures after Certificate of
Clearance issued
123 Ship to bring to and aircraft to stop at boarding stations
(1) The master of every ship departing from any port shall bring his or
her ship to at a boarding station appointed for the port and by all
reasonable means facilitate boarding by the officer, and shall not
depart with his or her ship from any port with any officer on board
such ship in the discharge of his or her duty without the consent of
such officer.
Penalty: 30 penalty units.
(2) The pilot of every aircraft departing from any airport shall bring
his or her aircraft to a boarding station appointed for the port or
airport, and by all reasonable means facilitate boarding by the
officer, and shall not depart with his or her aircraft from any port or
airport with any officer on board such aircraft without the consent
of such officer.
Penalty: 30 penalty units.
(3) Subsections (1) and (2) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
124 Master or pilot to account for missing goods
(1) The master of every ship and the pilot of every aircraft after
clearance shall:
(a) on demand by an officer produce the Certificate of
Clearance;
(b) account to the satisfaction of the Collector for any goods
specified or referred to in the Outward Manifest and not on
board his or her ship or aircraft.
Penalty: 100 penalty units.
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Section 125
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
125 Goods exported to be landed at proper destination
(1) No goods shipped for export shall be unshipped or landed except in
parts beyond the seas.
Penalty: 250 penalty units.
(2) Subsection (1) does not apply if the goods are unshipped or landed
with the permission of the Collector.
(3) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
126 Certificate of landing
If required by the Comptroller-General of Customs a certificate in
such form and to be given by such person as may be prescribed
shall be produced in proof of the due landing according to the
export entry of any goods subject to customs control, and the
Collector may refuse to allow any other goods subject to customs
control to be exported by any person who fails within a reasonable
time to produce such certificate of the landing of any such goods
previously exported by him or her or to account for such goods to
the satisfaction of the Collector.
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Division 4A Exportation of goods to Singapore
Section 126AAA
Division 4A—Exportation of goods to Singapore
126AAA Definitions
In this Division:
Singaporean customs official means a person representing the
customs administration of Singapore.
126AA Declaration concerning exports to Singapore
The regulations may prescribe the requirements on exporters
relating to the making of declarations concerning the export of
goods to Singapore that are to be claimed to be the produce or
manufacture of Australia for the purpose of obtaining a preferential
tariff in Singapore.
126AB Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that
apply in relation to goods that:
(a) are exported to Singapore; and
(b) are claimed to be the produce or manufacture of Australia, or
are claimed to be Australian originating goods, for the
purpose of obtaining a preferential tariff in Singapore.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such
obligations on a producer, manufacturer or exporter of goods.
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Section 126AC
126AC Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record
keeping obligations under regulations made for the purposes of
section 126AB to produce to the officer such of those records as
the officer requires.
Disclosing records to Singapore
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Singapore, disclose any records so produced
to an instrumentality or agency of Singapore or to a Singaporean
customs official.
126AD Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is an exporter,
producer or manufacturer of goods that:
(a) are exported to Singapore; and
(b) are claimed to be the produce or manufacture of Australia, or
are claimed to be Australian originating goods, for the
purpose of obtaining a preferential tariff in Singapore;
to answer questions in order to verify the origin of the goods.
Disclosing answers to Singapore
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Singapore, disclose any answers to such
questions to an instrumentality or agency of Singapore or to a
Singaporean customs official.
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Division 4B Exportation of textile and clothing goods to the US
Section 126AE
Division 4B—Exportation of textile and clothing goods to
the US
126AE Authorised officer may request records or ask questions
(1) If textile and clothing goods are exported to the US, an authorised
officer may request a person who:
(a) is the exporter or producer of the goods; or
(b) is involved in the transportation of the goods from Australia
to the US;
to produce particular records, or to answer questions put by the
officer, in relation to the export, production or transportation of the
goods.
(2) The person is not obliged to comply with the request.
Disclosing records or answers to US
(3) An authorised officer may disclose any records so produced, or
disclose any answers to such questions, to a US customs official
for the purpose of a matter covered by Article 4.3 of the
Agreement.
Definitions
(4) In this section:
Agreement means the Australia-United States Free Trade
Agreement done at Washington DC on 18 May 2004, as amended
from time to time.
Note: In 2004 the text of the Agreement was accessible through the website
of the Department of Foreign Affairs and Trade.
Harmonized System has the same meaning as in section 153YA.
textile and clothing goods means goods that are classified to:
(a) subheading 4202.12, 4202.22, 4202.32 or 4202.92 of
Chapter 42 of the Harmonized System; or
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Section 126AE
(b) any of Chapters 50 to 63 of the Harmonized System; or
(c) heading 7019 of Chapter 70 of the Harmonized System; or
(d) subheading 9409.90 of Chapter 94 of the Harmonized
System.
US means the United States of America.
US customs official means a person representing the customs
administration of the US.
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Division 4C Exportation of goods to Thailand
Section 126AF
Division 4C—Exportation of goods to Thailand
126AF Definitions
In this Division:
producer has the same meaning as in Division 1D of Part VIII.
Thai customs official means a person representing the customs
administration of Thailand.
126AG Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that
apply in relation to goods that:
(a) are exported to Thailand; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Thailand.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such
obligations on a producer or exporter of goods.
126AH Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record
keeping obligations under regulations made for the purposes of
section 126AG to produce to the officer such of those records as
the officer requires.
Note: Failing to produce a record when required to do so by an officer may
be an offence: see section 243SB. However, a person does not have to
produce a record if doing so would tend to incriminate the person: see
section 243SC.
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Exportation of goods to Thailand Division 4C
Section 126AI
Disclosing records to Thai customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Thailand, disclose any records so produced
to a Thai customs official.
126AI Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is an exporter or
producer of goods that:
(a) are exported to Thailand; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Thailand;
to answer questions in order to verify the origin of the goods.
Note: Failing to answer a question when required to do so by an officer may
be an offence: see section 243SA. However, a person does not have to
answer a question if doing so would tend to incriminate the person:
see section 243SC.
Disclosing answers to Thai customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Thailand, disclose any answers to such
questions to a Thai customs official.
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Part VI The exportation of goods
Division 4D Exportation of goods to New Zealand
Section 126AJA
Division 4D—Exportation of goods to New Zealand
126AJA Definitions
In this Division:
manufacture means the creation of an article essentially different
from the matters or substances that go into that creation.
New Zealand customs official means a person representing the
customs administration of New Zealand.
principal manufacturer of goods means the person in Australia
who performs, or has had performed on the person’s behalf, the
last process of manufacture of the goods, where that last process
was not a restoration or renovation process such as repairing,
reconditioning, overhauling or refurbishing.
producer means a person who grows, farms, raises, breeds, mines,
harvests, fishes, traps, hunts, captures, gathers, collects, extracts,
manufactures, processes, assembles, restores or renovates goods.
126AJB Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that
apply in relation to goods that:
(a) are exported to New Zealand; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in New Zealand.
On whom obligations may be imposed
(2) Regulations made for the purposes of subsection (1) may impose
such obligations on the exporter, the principal manufacturer or a
producer of the goods.
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Exportation of goods to New Zealand Division 4D
Section 126AJC
126AJC Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record
keeping obligations under regulations made for the purposes of
section 126AJB to produce to the officer such of those records as
the officer requires.
Note: Failing to produce a record when required to do so by an officer may
be an offence: see section 243SB. However, a person does not have to
produce a record if doing so would tend to incriminate the person: see
section 243SC.
Disclosing records to New Zealand customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in New Zealand, disclose any records so
produced to a New Zealand customs official.
126AJD Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is the exporter, the
principal manufacturer or a producer of goods that:
(a) are exported to New Zealand; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in New Zealand;
to answer questions in order to verify the origin of the goods.
Note: Failing to answer a question when required to do so by an officer may
be an offence: see section 243SA. However, a person does not have to
answer a question if doing so would tend to incriminate the person:
see section 243SC.
Disclosing answers to New Zealand customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in New Zealand, disclose any answers to such
questions to a New Zealand customs official.
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Part VI The exportation of goods
Division 4E Exportation of goods to Chile
Section 126AKA
Division 4E—Exportation of goods to Chile
126AKA Definitions
In this Division:
Chilean customs official means a person representing the customs
administration of Chile.
producer means a person who grows, farms, raises, breeds, mines,
harvests, fishes, traps, hunts, captures, gathers, collects, extracts,
manufactures, processes or assembles goods.
126AKB Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that
apply in relation to goods that:
(a) are exported to Chile; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Chile.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such
obligations on a producer or exporter of goods.
126AKC Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record
keeping obligations under regulations made for the purposes of
section 126AKB to produce to the officer such of those records as
the officer requires.
Note: Failing to produce a record when required to do so by an officer may
be an offence: see section 243SB. However, a person does not have to
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Exportation of goods to Chile Division 4E
Section 126AKD
produce a record if doing so would tend to incriminate the person: see
section 243SC.
Disclosing records to Chilean customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Chile, disclose any records so produced to a
Chilean customs official.
126AKD Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is an exporter or
producer of goods that:
(a) are exported to Chile; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Chile;
to answer questions in order to verify the origin of the goods.
Note: Failing to answer a question when required to do so by an officer may
be an offence: see section 243SA. However, a person does not have to
answer a question if doing so would tend to incriminate the person:
see section 243SC.
Disclosing answers to Chilean customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Chile, disclose any answers to such questions
to a Chilean customs official.
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Part VI The exportation of goods
Division 4EB Exportation of goods to Parties to the Comprehensive and Progressive
Agreement for Trans-Pacific Partnership
Section 126AKI
Division 4EB—Exportation of goods to Parties to the
Comprehensive and Progressive Agreement for
Trans-Pacific Partnership
126AKI Definitions
In this Division:
Agreement means the Comprehensive and Progressive Agreement
for Trans-Pacific Partnership, done at Santiago, Chile on 8 March
2018, as amended and in force for Australia from time to time.
Note 1: The Agreement could in 2018 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
Note 2: Under Article 1 of the Comprehensive and Progressive Agreement for
Trans-Pacific Partnership (the Santiago Agreement), most of the
provisions of the Trans-Pacific Partnership Agreement (the Auckland
Agreement), done at Auckland on 4 February 2016, are incorporated,
by reference, into and made part of the Santiago Agreement. This
means, for example, that Chapters 1 and 3 of the Auckland Agreement
are, because of that Article, Chapters 1 and 3 of the Santiago
Agreement.
customs administration, of a Party, has the meaning given by
Annex 1-A to Chapter 1 of the Agreement.
Party has the meaning given by Article 1.3 of Chapter 1 of the
Agreement.
producer means a person who engages in the production of
goods.
production has the meaning given by Article 3.1 of Chapter 3 of
the Agreement.
territory, for a Party, has the meaning given by Article 1.3 of
Chapter 1 of the Agreement.
Trans-Pacific Partnership customs official, for a Party, means a
person representing the customs administration of that Party.
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Exportation of goods to Parties to the Comprehensive and Progressive Agreement for
Trans-Pacific Partnership Division 4EB
Section 126AKJ
126AKJ Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that
apply in relation to goods that:
(a) are exported to the territory of a Party; and
(b) are claimed to be originating goods, in accordance with
Chapter 3 of the Agreement, for the purpose of obtaining a
preferential tariff in the Party.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such
obligations on an exporter or producer of goods.
126AKK Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record
keeping obligations under regulations made for the purposes of
section 126AKJ to produce to the officer such of those records as
the officer requires.
Note: Failing to produce a record when required to do so by an officer may
be an offence: see section 243SB. However, a person does not have to
produce a record if doing so would tend to incriminate the person: see
section 243SC.
Disclosing records to Trans-Pacific Partnership customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in a Party, disclose any records so produced to
a Trans-Pacific Partnership customs official for that Party.
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Division 4EB Exportation of goods to Parties to the Comprehensive and Progressive
Agreement for Trans-Pacific Partnership
Section 126AKL
126AKL Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is an exporter or
producer of goods that:
(a) are exported to the territory of a Party; and
(b) are claimed to be originating goods, in accordance with
Chapter 3 of the Agreement, for the purpose of obtaining a
preferential tariff in the Party;
to answer questions in order to verify the origin of the goods.
Note: Failing to answer a question when required to do so by an officer may
be an offence: see section 243SA. However, a person does not have to
answer a question if doing so would tend to incriminate the person:
see section 243SC.
Disclosing answers to Trans-Pacific Partnership customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in a Party, disclose any answers to such
questions to a Trans-Pacific Partnership customs official for that
Party.
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The exportation of goods Part VI
Exportation of goods to Malaysia Division 4F
Section 126ALA
Division 4F—Exportation of goods to Malaysia
126ALA Definitions
In this Division:
Malaysian customs official means a person representing the
customs administration of Malaysia.
producer means a person who grows, plants, mines, harvests,
farms, raises, breeds, extracts, gathers, collects, captures, fishes,
traps, hunts, manufactures, processes or assembles goods.
126ALB Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that
apply in relation to goods that:
(a) are exported to Malaysia; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Malaysia.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such
obligations on an exporter or producer of goods.
126ALC Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record
keeping obligations under regulations made for the purposes of
section 126ALB to produce to the officer such of those records as
the officer requires.
Note: Failing to produce a record when required to do so by an officer may
be an offence: see section 243SB. However, a person does not have to
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Division 4F Exportation of goods to Malaysia
Section 126ALD
produce a record if doing so would tend to incriminate the person: see
section 243SC.
Disclosing records to Malaysian customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Malaysia, disclose any records so produced
to a Malaysian customs official.
126ALD Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is an exporter or
producer of goods that:
(a) are exported to Malaysia; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Malaysia;
to answer questions in order to verify the origin of the goods.
Note: Failing to answer a question when required to do so by an officer may
be an offence: see section 243SA. However, a person does not have to
answer a question if doing so would tend to incriminate the person:
see section 243SC.
Disclosing answers to Malaysian customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Malaysia, disclose any answers to such
questions to a Malaysian customs official.
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The exportation of goods Part VI
Exportation of goods to Korea Division 4G
Section 126AMA
Division 4G—Exportation of goods to Korea
126AMA Definitions
In this Division:
Korea means the Republic of Korea.
Korean customs official means a person representing the customs
administration of Korea.
producer means a person who grows, mines, harvests, fishes,
breeds, raises, traps, hunts, manufactures, processes, assembles or
disassembles goods.
126AMB Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that
apply in relation to goods that:
(a) are exported to Korea; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Korea.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such
obligations on an exporter or producer of goods.
126AMC Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record
keeping obligations under regulations made for the purposes of
section 126AMB to produce to the officer such of those records as
the officer requires.
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Division 4G Exportation of goods to Korea
Section 126AMD
Note: Failing to produce a record when required to do so by an officer may
be an offence: see section 243SB. However, a person does not have to
produce a record if doing so would tend to incriminate the person: see
section 243SC.
Disclosing records to Korean customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Korea, disclose any records so produced to a
Korean customs official.
126AMD Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is an exporter or
producer of goods that:
(a) are exported to Korea; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Korea;
to answer questions in order to verify the origin of the goods.
Note: Failing to answer a question when required to do so by an officer may
be an offence: see section 243SA. However, a person does not have to
answer a question if doing so would tend to incriminate the person:
see section 243SC.
Disclosing answers to Korean customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Korea, disclose any answers to such
questions to a Korean customs official.
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The exportation of goods Part VI
Exportation of goods to Japan Division 4H
Section 126ANA
Division 4H—Exportation of goods to Japan
126ANA Definitions
In this Division:
Japanese customs official means a person representing the
customs administration of Japan.
producer means a person who manufactures, assembles, processes,
raises, grows, breeds, mines, extracts, harvests, fishes, traps,
gathers, collects, hunts or captures goods.
126ANB Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that
apply in relation to goods that:
(a) are exported to Japan; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Japan.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such
obligations on an exporter or producer of goods.
126ANC Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record
keeping obligations under regulations made for the purposes of
section 126ANB to produce to the officer such of those records as
the officer requires.
Note: Failing to produce a record when required to do so by an officer may
be an offence: see section 243SB. However, a person does not have to
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Division 4H Exportation of goods to Japan
Section 126AND
produce a record if doing so would tend to incriminate the person: see
section 243SC.
Disclosing records to Japanese customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Japan, disclose any records so produced to a
Japanese customs official.
126AND Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is an exporter or
producer of goods that:
(a) are exported to Japan; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in Japan;
to answer questions in order to verify the origin of the goods.
Note: Failing to answer a question when required to do so by an officer may
be an offence: see section 243SA. However, a person does not have to
answer a question if doing so would tend to incriminate the person:
see section 243SC.
Disclosing answers to Japanese customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in Japan, disclose any answers to such
questions to a Japanese customs official.
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The exportation of goods Part VI
Exportation of goods to China Division 4J
Section 126AOA
Division 4J—Exportation of goods to China
126AOA Definitions
In this Division:
Agreement means the China-Australia Free Trade Agreement,
done at Canberra on 17 June 2015, as amended from time to time.
Note: The Agreement could in 2015 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
Chinese customs official means a person representing the customs
administration of the territory of China.
producer means a person who grows, raises, mines, harvests,
fishes, farms, traps, hunts, captures, gathers, collects, breeds,
extracts, manufactures, processes or assembles goods.
territory of China means territory within the meaning, so far as it
relates to China, of Article 1.3 of the Agreement, and does not
include the customs territory of the following members of the
World Trade Organization established by the World Trade
Organization Agreement:
(a) Hong Kong, China;
(b) Macao, China;
(c) Separate Customs Territory of Taiwan, Penghu, Kinmen and
Matsu.
World Trade Organization Agreement means the Marrakesh
Agreement establishing the World Trade Organization, done at
Marrakesh on 15 April 1994.
Note: The Agreement is in Australian Treaty Series 1995 No. 8 ([1995] ATS
8) and could in 2015 be viewed in the Australian Treaties Library on
the AustLII website (http://www.austlii.edu.au).
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Part VI The exportation of goods
Division 4J Exportation of goods to China
Section 126AOB
126AOB Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that
apply in relation to goods that:
(a) are exported to the territory of China; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in the territory of
China.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such
obligations on an exporter or producer of goods.
126AOC Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record
keeping obligations under regulations made for the purposes of
section 126AOB to produce to the officer such of those records as
the officer requires.
Note: Failing to produce a record when required to do so by an officer may
be an offence: see section 243SB. However, a person does not have to
produce a record if doing so would tend to incriminate the person: see
section 243SC.
Disclosing records to Chinese customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in the territory of China, disclose any records so
produced to a Chinese customs official.
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Exportation of goods to China Division 4J
Section 126AOD
126AOD Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is an exporter or
producer of goods that:
(a) are exported to the territory of China; and
(b) are claimed to be Australian originating goods for the
purpose of obtaining a preferential tariff in the territory of
China;
to answer questions in order to verify the origin of the goods.
Note: Failing to answer a question when required to do so by an officer may
be an offence: see section 243SA. However, a person does not have to
answer a question if doing so would tend to incriminate the person:
see section 243SC.
Disclosing answers to Chinese customs official
(2) An authorised officer may, for the purpose of verifying a claim for
a preferential tariff in the territory of China, disclose any answers
to such questions to a Chinese customs official.
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Part VI The exportation of goods
Division 5 Miscellaneous
Section 126A
Division 5—Miscellaneous
126A Export of installations
(1) Where an installation ceases to be part of Australia, the installation
and any goods on the installation at the time when it ceases to be
part of Australia shall, for the purposes of the Customs Acts, be
taken to have been exported from Australia.
(2) Where:
(a) a resources installation is taken from a place in Australia into
Australian waters for the purpose of becoming attached to the
Australian seabed; or
(b) a sea installation is taken from a place in Australia into an
adjacent area or into a coastal area for the purpose of being
installed in that area;
the installation and any goods on the installation shall not be taken,
for the purposes of the Customs Acts, to have been exported from
Australia.
126B Export of goods from installations
For the purposes of the Customs Acts, where goods are taken from
an installation that is deemed to be part of Australia under
section 5C for the purpose of being taken to a place outside
Australia, whether directly or indirectly, the goods shall be deemed
to have been exported from Australia at the time when they are so
taken from the installation.
126C Size of exporting vessel
(1) Goods subject to customs control must not be exported in a ship of
less than 50 tons gross registered.
Penalty: 30 penalty units.
(2) Subsection (1) is an offence of strict liability.
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Miscellaneous Division 5
Section 126C
Note: For strict liability, see section 6.1 of the Criminal Code.
(3) Subsection (1) does not apply if the Comptroller-General of
Customs has given written permission for the export of the goods
in that way.
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Part VIA Electronic communications
Section 126D
Part VIA—Electronic communications
126D Comptroller-General of Customs to maintain information
systems
The Comptroller-General of Customs must establish and maintain
such information systems as are necessary to enable persons to
communicate electronically with the Department.
126DA Communications standards and operation
(1) After consulting with persons likely to be affected, the
Comptroller-General of Customs must determine, and cause to be
published in the Gazette:
(a) the information technology requirements that have to be met
by persons who wish to communicate with the Department
electronically; and
(c) the information technology requirements that have to be met
to satisfy a requirement that a person’s signature be given to
the Department in connection with information when the
information is communicated electronically; and
(d) the information technology requirements that have to be met
to satisfy a requirement that a document be produced to the
Department when the document is produced electronically.
(2) The Comptroller-General of Customs may:
(a) determine alternative information technology requirements
that may be used; and
(b) without limiting paragraph (a), determine different
information technology requirements that may be used in
different circumstances or by different classes of persons.
126DB Authentication of certain electronic communications
An electronic communication that is made to the Department and is
required or permitted by this Act is taken to be made by a
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Section 126DC
particular person, even though the person did not authorise the
communication, if:
(a) the communication meets the information technology
requirements that the Comptroller-General of Customs has
determined under section 126DA have to be met to satisfy a
requirement that the person’s signature be given to the
Department in connection with information in the
communication; and
(b) the person did not notify the Department of a breach of
security relating to those information technology
requirements before the communication;
unless the person provides evidence to the contrary.
126DC Records of certain electronic communications
(1) The Comptroller-General of Customs must keep a record of each
electronic communication made as required or permitted by this
Act. The Comptroller-General of Customs must keep the record for
5 years after the communication is made.
Note: It does not matter whether the communication is made to the
Department or by the Department or a Collector.
Evidentiary value of the record
(2) The record kept is admissible in proceedings under this Act.
(3) In proceedings under this Act, the record is prima facie evidence
that a particular person made the statements in the communication,
if the record purports to be a record of an electronic
communication that:
(a) was made to the Department; and
(b) met the information technology requirements that the
Comptroller-General of Customs has determined under
section 126DA have to be met to satisfy a requirement that
the person’s signature be given to the Department in
connection with information in the communication.
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Section 126DD
(4) In proceedings under this Act, the record is prima facie evidence
that the Department or a Collector made the statements in the
communication, if the record purports to be a record of an
electronic communication that was made by the Department or a
Collector.
126DD Authentication, records and Electronic Transactions Act 1999
Sections 126DB and 126DC have effect despite section 15 of the
Electronic Transactions Act 1999.
126E Communication to Department when information system is
temporarily inoperative
(1) If:
(a) an information system becomes temporarily inoperative; or
(b) an information system that has become temporarily
inoperative again becomes operative;
the Comptroller-General of Customs must cause notice of the
occurrence to be given:
(c) on the Department’s website; and
(d) where practicable, by email to persons who communicate
with the Department electronically.
(2) If an information system is temporarily inoperative, information
that a person could otherwise have communicated electronically to
the Department by means of the system may be communicated to
the Department in either of the following ways:
(a) if another information system by means of which the person
can communicate information to the Department is
operative—electronically by means of that other system;
(b) by document given or sent to an officer doing duty in relation
to the matter to which the information relates.
(3) If:
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Section 126F
(a) because an information system is temporarily inoperative, a
person communicates information to an officer by document
in accordance with paragraph (2)(b); and
(b) the Comptroller-General of Customs causes notice to be
given under paragraph (1)(b) stating that the information
system has again become operative;
the person must communicate the information electronically to the
Department within 24 hours after the notice was given.
Penalty: 50 penalty units.
126F Payment when information system is temporarily inoperative
(1) This section applies when a person who is liable to make a
payment to the Commonwealth and would ordinarily make the
payment electronically is unable to do so because an information
system is temporarily inoperative.
(2) The person may give an undertaking to the Comptroller-General of
Customs to make the payment as soon as practicable after, and in
any case not later than 24 hours after, the Comptroller-General of
Customs causes notice to be given under paragraph 126E(1)(b)
stating that the information system has again become operative.
(3) If the person is notified by an officer of Customs that the
undertaking is accepted:
(a) this Act has the effect that it would have if the payment had
been made; and
(b) the person must comply with the undertaking.
Penalty: 50 penalty units.
126G Meaning of temporarily inoperative
An information system that has become inoperative is not taken to
be temporarily inoperative for the purposes of this Part unless the
Comptroller-General of Customs is satisfied that the period for
which it has been, or is likely to be, inoperative is significant.
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Section 126H
126H Comptroller-General of Customs may arrange for use of
computer programs to make decisions etc.
(1) The Comptroller-General of Customs may arrange for the use,
under the control of the Comptroller-General of Customs, of
computer programs for any purposes for which the
Comptroller-General of Customs, a Collector or an officer may, or
must, under the provisions mentioned in subsection (3):
(a) make a decision; or
(b) exercise any power, or comply with any obligation; or
(c) do anything else related to making a decision, exercising a
power, or complying with an obligation.
(2) The Comptroller-General of Customs, Collector or officer (as the
case requires) is taken to have:
(a) made a decision; or
(b) exercised a power, or complied with an obligation; or
(c) done something else related to the making of a decision, the
exercise of a power, or the compliance with an obligation;
that was made, exercised, complied with, or done (as the case
requires) by the operation of a computer program under an
arrangement made under subsection (1).
(3) For the purposes of subsection (1), the provisions are:
(a) Parts IV and VI; and
(b) any provision of this Act or of the regulations that the
Comptroller-General of Customs, by legislative instrument,
determines for the purposes of this paragraph.
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Section 127
Part VII—Ships’ stores and aircraft’s stores
127 Use of ships’ and aircraft’s stores
(1) Ships’ stores and aircraft’s stores, whether shipped in a place
outside Australia or in Australia:
(a) shall not be unshipped or unloaded; and
(b) shall not be used before the departure of the ship or aircraft
from its last port of departure in Australia otherwise than for
the use of the passengers or crew, or for the service, of the
ship or aircraft.
Penalty: 60 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(3) Subsection (1) does not apply if the Collector has approved the
unshipping, unloading or use.
(4) An approval under subsection (3) may only be given on application
under subsection (5).
(5) The master or owner of a ship, or the pilot or owner of an aircraft,
may apply for an approval under subsection (3) in respect of the
ship or aircraft.
(6) An application under subsection (5) must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form.
(7) The Comptroller-General of Customs may approve different forms
for applications to be made under subsection (5) in different
circumstances, by different kinds of masters or owners of ships or
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pilots or owners of aircraft or in respect of different kinds of ships
or aircraft.
(8) An approval given to a person under subsection (3) is subject to
any conditions specified in the approval, being conditions that, in
the opinion of the Collector, are necessary for the protection of the
revenue or for the purpose of ensuring compliance with the
Customs Acts.
(9) A person commits an offence of strict liability if:
(a) the person is the holder of an approval under subsection (3);
and
(b) the person does an act or omits to do an act; and
(c) the act or omission breaches a condition of the approval.
Penalty for contravention of this subsection:60 penalty units.
128 Unshipment of ships’ and aircraft’s stores
Ships’ stores and aircraft’s stores which are unshipped or unloaded
with the approval of the Collector shall be entered:
(a) for home consumption; or
(b) for warehousing.
129 Ships’ and aircraft’s stores not to be taken on board without
approval
(1) The master or owner of a ship or the pilot or owner of an aircraft
may make application to a Collector for the approval of the
Collector to take ship’s stores or aircraft’s stores on board the ship
or aircraft and the Collector may grant to the master, pilot or owner
of the ship or aircraft approval to take on board such ship’s stores
or such aircraft’s stores as the Collector, having regard to the
voyage or flight to be undertaken by the ship or aircraft and to the
number of passengers and crew to be carried, determines.
Note: See subsection (5) for application requirements.
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(2) Approval under the last preceding subsection may be granted
subject to the condition that the person to whom the approval is
granted complies with such requirements as are specified in the
approval, being requirements that, in the opinion of the Collector,
are necessary for the protection of the revenue or for the purpose of
ensuring compliance with the Customs Acts.
(3) If, in relation to any goods, a person to whom an approval has been
granted under subsection (1) fails to comply with a requirement
specified in the approval:
(a) he or she commits an offence against this Act punishable,
upon conviction, by a penalty not exceeding 60 penalty units;
and
(b) if he or she failed to comply with a requirement before the
goods were placed on board the ship or aircraft—the removal
of the goods for the purpose of placing the goods on board
the ship or aircraft shall, for the purposes of
paragraph 229(1)(g), be deemed not to have been authorized
by this Act.
(3A) Subsection (3) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(4) Ship’s stores or aircraft’s stores taken on board a ship or aircraft
otherwise than in accordance with an approval granted under
subsection (1) shall, notwithstanding that the goods are taken on
board by authority of an entry under this Act, be deemed, for the
purposes, to be prohibited exports.
(5) An application under subsection (1) must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form.
(6) The Comptroller-General of Customs may approve different forms
for applications to be made under subsection (1) in different
circumstances, by different kinds of masters or owners of ships or
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pilots or owners of aircraft or in respect of different kinds of ships
or aircraft.
130 Ship’s and aircraft’s stores exempt from duty
Except as provided by the regulations, ship’s stores and aircraft’s
stores are not liable to duties of Customs.
130A Entry not required for ship’s or aircraft’s stores
Goods consisting of ship’s stores or aircraft’s stores, other than
goods of a prescribed kind, may be taken on board a ship or aircraft
in accordance with an approval granted under section 129
notwithstanding that an entry has not been made in respect of the
goods authorizing the removal of the goods to the ship or aircraft
and duty has not been paid on the goods.
130B Payment of duty on ship’s or aircraft’s stores
(1) Where duty is payable on goods taken on board a ship as ship’s
stores, or on board an aircraft as aircraft’s stores, in accordance
with an approval granted under section 129 without duty having
been paid on the goods, the duty shall, on demand for payment of
the duty being made by a Collector to the master or owner of the
ship or to the pilot or owner of the aircraft, be paid as if the goods
had been entered for home consumption on the day on which the
demand was made.
(2) The master or owner of a ship, if so directed by an officer, must
give to a Collector a return, in accordance with the approved form,
relating to the ship’s stores of the ship and to goods taken on board
the ship as ship’s stores.
(2AA) The return referred to in subsection (2) must include details of any:
(a) drugs that are prohibited imports; and
(b) firearms; and
(c) ammunition;
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that are ship’s stores of the ship or have been taken on board the
ship as ship’s stores.
(2A) The owner of an aircraft, or, if so directed by an officer, the pilot of
an aircraft, shall:
(a) whenever so directed by an officer, give to a Collector
particulars of:
(i) the prescribed aircraft’s stores of the aircraft; and
(ii) goods taken on board the aircraft as prescribed aircraft’s
stores; and
(b) immediately before the departure of the aircraft from
Australia, give to a Collector a return, in accordance with the
prescribed form, relating to drugs that are prohibited imports
and:
(i) are aircraft’s stores of the aircraft; or
(ii) have been taken on board the aircraft as aircraft’s stores.
(3) A person who fails to comply with a direction under subsection (2)
or (2A) commits an offence punishable upon conviction by a
penalty not exceeding 60 penalty units.
(3A) Subsection (3) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(4) In subsection (2A), prescribed aircraft’s stores means prescribed
aircraft’s stores within the meaning of section 129.
130C Interpretation
In this Part:
aircraft does not include:
(a) an aircraft that is not currently engaged in making
international flights; or
(b) an aircraft that is currently engaged in making international
flights but is about to make a flight other than an
international flight.
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aircraft’s stores means stores for the use of the passengers or crew
of an aircraft, or for the service of an aircraft.
international flight, in relation to an aircraft, means a flight,
whether direct or indirect, between:
(a) a place in Australia from which the aircraft takes off and a
place outside Australia at which the aircraft lands or is
intended to land; or
(b) a place outside Australia from which the aircraft takes off
and a place in Australia at which the aircraft lands.
international voyage, in relation to a ship, means a voyage,
whether direct or indirect, between a place in Australia and a place
outside Australia.
ship does not include:
(a) a ship that is not currently engaged in making international
voyages; or
(b) a ship that is currently engaged in making international
voyages but is about to make a voyage other than an
international voyage.
ship’s stores means stores for the use of the passengers or crew of
a ship, or for the service of a ship.
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Division 1—The payment and computation of duties
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131A Fish caught by Australian ships
Fish and other goods the produce of the sea which are caught or
gathered by a ship which:
(a) is registered in Australia; and
(b) was fitted out for the voyage during which those fish or
goods were caught or gathered at a port or place in Australia;
shall not, when brought into Australia by that ship, or by a tender
(which is registered in Australia) of that ship, be liable to any duty
of Customs, or be subject to customs control.
131AA Special provisions for goods taken to Joint Petroleum
Development Area
(1) Goods taken out of Australia for the purpose of being taken to a
resources installation in the Joint Petroleum Development Area and
there used for a purpose related to petroleum activities are not
liable to any duty of Customs in relation to the taking of the goods
out of Australia.
(2) Goods brought into Australia for the purpose of being taken to a
resources installation in the Joint Petroleum Development Area and
there used for a purpose related to petroleum activities are not
liable to any duty of Customs in relation to the bringing of the
goods into Australia.
(3) In this section:
petroleum activities has the same meaning as in the Treaty (within
the meaning of the Petroleum (Timor Sea Treaty) Act 2003).
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131B Liability of Commonwealth authorities to pay duties of
Customs
(1) Subject to subsection (2), to the extent that, but for this section, an
Act (whether enacted before, on or after 1 July 1987) would:
(a) exempt a particular Commonwealth authority from liability
to pay duties of Customs; or
(b) exempt a person from liability to pay duties of Customs in
relation to goods for use by a particular Commonwealth
authority;
then, by force of this section, the exemption has no effect.
(2) Subsection (1) does not apply to an exemption if:
(a) the provision containing the exemption is enacted after
30 June 1987; and
(b) the exemption expressly refers to duties of Customs
(however described).
132 Rate of import duty
(1) Subject to this section and to sections 105C and 132B, the rate of
any import duty payable on goods is the rate of the duty in force
when the goods are entered for home consumption.
(2) Where goods are entered for home consumption more than once
before import duty is paid on them, the rate at which the import
duty is payable is the rate of the duty in force when the goods were
first entered for home consumption.
(3) For the purposes of this section, if an entry for home consumption
in respect of goods is withdrawn under section 71F and the goods
are subsequently entered for warehousing, the entry for home
consumption is to be disregarded.
(4) The rate of any import duty on goods about which the owner, or a
person acting on behalf of the owner, is required by section 71 to
provide information is the rate of the duty in force at the later of
the following times (or either of them if they are the same):
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(a) the time when the information is provided;
(b) the time when the goods arrive in Australia.
(5) The rate of any import duty on goods:
(a) that are goods of a kind referred to in paragraph 68(1)(e); and
(b) about which neither the owner, nor any person acting on
behalf of the owner, is required to provide information;
is the rate of duty in force at the time when the goods arrive in
Australia.
132AA When import duty must be paid
General rule
(1) Import duty payable on goods described in an item of the following
table must be paid by the time indicated in the item. Import duty on
goods covered by both items 1 and 2 is payable by the time
indicated in item 2.
When import duty must be paid
Item Description of goods Time by which duty on goods must be paid
Goods entered for home Time of entry of the goods for home
consumption consumption
2 Goods prescribed by the Time worked out under the regulations made
regulations and entered for for the purposes of this item
home consumption
3 Goods about which the When the information is provided, or when the
owner, or a person acting goods arrive in Australia, whichever is later
on behalf of the owner, is
required by section 71 to
provide information
4 Goods of a kind referred to Time of delivery of the goods into home
in paragraph 68(1)(e) that consumption
are not covered by item 3
Note: The regulations may prescribe goods by reference to classes, and may
provide for different times for payment for different classes of goods.
See subsection 33(3A) of the Acts Interpretation Act 1901.
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Regulations prescribing goods
(2) For the purposes of subsection (1), goods may be prescribed by
reference to a class identified by reference to characteristics or
actions of the persons importing goods in the class. This does not
limit the ways in which goods may be prescribed.
Regulations setting time for payment of duty
(3) For the purposes of subsection (1), the regulations may provide for
the time by which import duty must be paid to be worked out by
reference to a time specified by the Comptroller-General of
Customs. This does not limit the ways in which the regulations
may provide for working out that time.
Exceptions to this section
(4) Subsection (1) has effect subject to the provisions listed in column
2 of the following table:
Exceptions to this section
Column 1 Column 2 Column 3
Item Provisions Subject
1 paragraphs payment of duty on certain goods delivered into home
69(8)(h) and consumption without entry for home consumption
70(7)(b)
section 162A temporary importation of goods without paying duty
132A Prepayment of duty
Where, before goods are entered for home consumption, an amount
is paid to a Collector in respect of duty that may become payable in
respect of the goods, the amount shall, upon the goods being
entered for home consumption, be deemed, for the purposes of this
Act, to be an amount of duty paid in respect of the goods.
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132B Declared period quotas—effect on rates of import duty
(1) If at any time the Comptroller-General of Customs is of the
opinion that, for the reason that persons are anticipating, or may
anticipate, an increase in the rate of duty applicable to goods of a
particular kind, the quantity of goods of that kind that may be
entered for home consumption during a period is likely to be
greater than it would otherwise be, the Comptroller-General of
Customs may, by notice published in the Gazette, declare that that
period is, for the purposes of this section, a declared period with
respect to goods of that kind.
(2) The Comptroller-General of Customs shall, in a notice under
subsection (1) declaring that a period is a declared period for the
purposes of this section, specify in the notice another period being
a period ending before the commencement of the declared period,
as the base period in relation to the declared period.
(3) Where the Comptroller-General of Customs makes a declaration
under subsection (1) specifying a declared period in respect of
goods of any kind, he or she may, in respect of that kind of goods,
or goods of a kind included in that kind of goods, make an order in
writing (in this Act referred to as a quota order) applicable to a
person specified in the order, being an order that states that the
person’s quota, for the declared period, in respect of goods of the
kind to which the order relates is such quantity as is specified in
the order or is nil, and, subject to subsection (4) of this section, the
order comes into force forthwith.
(4) Where, during a declared period, a person enters goods for home
consumption, being goods of a kind in respect of which there is no
quota order in force that is applicable to that person for the
declared period, the Comptroller-General of Customs may, before
authority to deal with the goods is given under section 71C and
whether or not the declared period has expired, make, under
subsection (3), a quota order that is applicable to that person for
that declared period in respect of goods of that kind, and a quota
order so made shall, unless the contrary intention appears in the
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order, be deemed to have come into force immediately before the
time of entry of the goods.
(5) In making a quota order under subsection (3), or revoking or
varying a quota order under section 132C, with respect to a person,
the Comptroller-General of Customs shall have regard to the
quantity of goods (if any) of the kind to which the order relates
that, at any time or times during the period that is the base period
with respect to the declared period to which the order relates or
during any other period that the Comptroller-General of Customs
considers relevant, the person has entered for home consumption,
and to such other matters as the Comptroller-General of Customs
considers relevant.
(6) If:
(a) at any time during a declared period, a person has entered
any goods (in this section referred to as the relevant goods)
for home consumption, being goods of a kind in respect of
which there is in force at the time of entry of the goods a
quota order that states that the person’s quota in respect of
goods of that kind is a quantity specified in the order;
(b) the quantity of the relevant goods so entered, together with
goods (if any) of that kind previously entered for home
consumption by the person during the declared period,
exceeds the quota; and
(c) the amount of import duty paid or payable on the relevant
goods at the rate of duty in force at the time of entry of the
goods is less than the amount of duty applicable to those
goods in accordance with the rate of duty in force on the day
immediately following the last day of the declared period;
the rate of import duty payable on the relevant goods, or on so
much of the relevant goods as, together with goods (if any) of that
kind previously entered for home consumption by the person
during the declared period, exceeds the quota, is the rate of duty in
force on the day immediately following the last day of the declared
period.
(7) If:
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(a) at any time during a declared period, a person has entered
any goods for home consumption, being goods of a kind in
respect of which there is in force at the time of entry of the
goods a quota order that states that the person’s quota in
respect of goods of that kind is nil; and
(b) the amount of import duty paid or payable on those goods at
the rate of duty in force at the time of entry of the goods is
less than the amount of duty applicable to those goods in
accordance with the rate of duty in force on the day
immediately following the last day of the declared period;
the rate of import duty payable on the goods is the rate of duty in
force on the day immediately following the last day of the declared
period.
(8) Where at any time during a declared period, a person enters any
goods for home consumption, being goods of a kind in respect of
which there is in force at the time of entry of the goods a quota
order that is applicable to that person for the declared period, the
Commonwealth has the right, before authority to deal with the
goods is given under section 71C, in addition to requiring import
duty to be paid on the goods at the rate in force at that time of entry
of the goods, to require and take, for the protection of the revenue
in relation to any additional amount of duty that may become
payable on the goods, or on a part of the goods, by virtue of the
operation of subsection (6) or (7), security by way of cash deposit
of an amount equal to the amount of duty payable on the goods, or
on that part of the goods, at the rate in force at the time of entry of
the goods.
132C Revocation and variation of quota orders
(1) The Comptroller-General of Customs may, by writing under his or
her hand, revoke or vary a quota order at any time before the
expiration of the declared period to which the quota order relates.
(2) Where a quota order is revoked by the Comptroller-General of
Customs under this section, the revocation shall be deemed to have
taken effect on the day on which the order came into force.
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(3) The revocation of a quota order under this section does not prevent
the making of a further quota order that is applicable to the person
to whom the revoked quota order was applicable and that has effect
with respect to the declared period in respect of which the revoked
quota order had effect, whether or not the kind of goods to which
the further quota order relates is the same as the kind of goods to
which the revoked quota order related.
(4) Subject to subsection (5), a variation of a quota order under this
section shall, for the purposes of section 132B, be deemed to have
had effect on and from the day on which the quota order came into
force.
(5) Where:
(a) a quota order applicable to a person states that the person’s
quota in respect of goods of the kind to which the order
relates is a quantity specified in the order; and
(b) the Comptroller-General of Customs varies the order in such
a way that the order specifies a lesser quantity or states that
the person’s quota is nil;
the variation has effect on and from the day on which it is made.
132D Service of quota orders etc.
The Comptroller-General of Customs shall, as soon as practicable
after he or she makes a quota order or revokes or varies a quota
order, cause a copy of the quota order or of the revocation or
variation, as the case may be, to be served on the person to whom
the quota order is applicable.
133 Export duties
(1) All export duties shall be finally payable at the rate in force when
the goods are actually exported but in the first instance payment
shall be made by the owner to the Collector at the rate in force
when the goods are entered for export.
(2) Duty imposed on coal by the Customs Tariff (Coal Export Duty)
Act 1975 shall be payable at the rate in force when the coal is
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exported and shall be paid before the coal is exported or within
such further period as the Collector allows.
(5) Duty imposed on Alligator Rivers Region uranium concentrate by
the Customs Tariff (Uranium Concentrate Export Duty) Act 1980
shall be payable at the rate in force when that concentrate is
exported and shall be paid before that concentrate is exported or
within such further period as the Collector allows.
134 Weights and measures
Where duties are imposed according to weight or measure the
weight or measurement of the goods shall be ascertained according
to the standard weights and measures by law established.
135 Proportion
Where duties are imposed according to a specified quantity weight
size or value the duties shall apply in proportion to any greater or
lesser quantity weight size or value.
136 Manner of fixing duty
Whenever goods (other than beer that is entered for home
consumption after 31 January 1989) are sold or prepared for sale as
or are reputed to be of a size or quantity greater than their actual
size or quantity duties shall be charged according to such
first-mentioned size or quantity.
137 Manner of determining volumes of, and fixing duty on, beer
(1) For the purposes of the Customs Acts in their application to beer
that is entered for home consumption after 31 January 1989 in a
bulk container, the container in which the beer is packaged shall be
treated as containing:
(a) if the volume of the contents of the container is nominated
for the purpose of the entry, the beer is entered before 1 July
1991 and the actual volume of the contents of the container
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does not exceed 101.5% of the nominated volume—the
nominated volume;
(b) if the volume of the contents of the container is nominated
for the purpose of the entry, the beer is entered before 1 July
1991 and the actual volume of the contents of the container
exceeds 101.5% of the nominated volume—a volume equal
to the sum of:
(i) the nominated volume; and
(ii) the volume by which the actual volume of the contents
of the container exceeds 101.5% of the nominated
volume;
(c) if the volume of the contents of the container is nominated
for the purpose of the entry, the beer is entered after 30 June
1991 and the actual volume of the contents of the container
does not exceed 101% of the nominated volume—the
nominated volume;
(d) if the volume of the contents of the container is nominated
for the purpose of the entry, the beer is entered after 30 June
1991 and the actual volume of the contents of the container
exceeds 101% of the nominated volume—a volume equal to
the sum of:
(i) the nominated volume; and
(ii) the volume by which the actual volume of the contents
of the container exceeds 101% of the nominated
volume; or
(e) if the volume of the contents of the container is not
nominated for the purpose of the entry—the actual volume of
the contents of the container;
and duty on beer so entered shall be fixed accordingly.
(2) For the purposes of the application of the Customs Acts in their
application to beer that is entered for home consumption after
31 January 1989 in a container other than a bulk container, the
container in which the beer is packaged shall be treated as
containing:
(a) if the volume of the contents of the container is indicated on
a label printed on, or attached to, the container and the actual
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volume of the contents of the container does not exceed
101.5% of the volume so indicated—the volume so
indicated;
(b) if the volume of the contents of the container is indicated on
a label printed on, or attached to, the container and the actual
volume of the contents of the container exceeds 101.5% of
the volume so indicated—a volume equal to the sum of:
(i) the volume so indicated; and
(ii) the volume by which the actual volume of the contents
of the container exceeds 101.5% of the volume so
indicated; or
(c) if the volume of the contents of the container is not indicated
on a label printed on, or attached to, the container—the actual
volume of the contents of the container;
and duty on beer so entered shall be fixed accordingly.
(3) In determining, for the purposes of this section, the volume of the
contents of containers entered for home consumption, a Collector
is not required to take a measurement of the contents of each
container so entered but may employ such methods of sampling as
are approved in writing by the Comptroller-General of Customs for
the purpose.
(4) In this section:
bulk container, in relation to beer, means a container that has the
capacity to have packaged in it more than 2 litres of beer.
container, in relation to beer, includes a bottle, can or any other
article capable of holding liquids.
142 Measurement for duty
Goods charged with duty by measurement shall at the expense of
the owner be heaped piled sorted framed or otherwise placed in
such manner as the Collector may require to enable measurement
and account thereof to be taken; and in all cases where the same
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are measured in bulk the measurement shall be taken to the full
extent of the heap or pile.
145 Value of goods sold
When the duty on any goods sold at any Collector’s sale shall be
ad valorem the value of such goods shall if approved by the
Collector be taken to be the value as shown by the sale.
148 Derelict goods dutiable
All goods derelict flotsam jetsam or lagan or landed saved or
coming ashore from any wreck or sold as droits of Admiralty shall
be charged with duty as if imported in the ordinary course.
149 Duty on goods in report of cargo that are not produced or
landed
(1) If any dutiable goods which are included in the report of any ship
or aircraft are not produced to the officer the master or owner of
the ship or the pilot or owner of the aircraft shall on demand by the
Collector pay the duty thereon as estimated by the Collector unless
the goods are accounted for to the satisfaction of the Collector.
(2) For the purposes of sections 132 and 132AA, goods to which
subsection (1) of this section applies that have not been entered for
home consumption shall be taken to have been entered for home
consumption on the day on which the demand for duty on the
goods is made.
150 Samples
Small samples of the bulk of any goods subject to customs control
may, with the approval of a Collector, be delivered free of duty.
152 Alterations to agreements where duty altered
(1) If after any agreement is made for the sale or delivery of goods
duty paid any alteration takes place in the duty collected affecting
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such goods before they are entered for home consumption, or for
export, as the case may be, then in the absence of express written
provision to the contrary the agreement shall be altered as follows:
(a) In the event of the alteration being a new or increased duty
the seller after payment of the new or increased duty may add
the difference caused by the alteration to the agreed price.
(b) In the event of the alteration being the abolition or reduction
of duty the purchaser may deduct the difference caused by
the alteration from the agreed price.
(c) Any refund or payment of increased duty resulting from the
alteration not being finally adopted shall be allowed between
the parties as the case may require.
(2) Subsection (1) does not apply in relation to duty imposed by the
Customs Tariff (Coal Export Duty) Act 1975.
(3) Subsection (1) does not apply in relation to duty imposed by the
Customs Tariff (Uranium Concentrate Export Duty) Act 1980.
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Division 1AA Calculation of duty on certain alcoholic beverages
Section 153AA
Division 1AA—Calculation of duty on certain alcoholic
beverages
153AA Meaning of alcoholic beverage
In this Division:
alcoholic beverage has the meaning given by the regulations.
153AB Customs duty to be paid according to labelled alcoholic
strength of prescribed alcoholic beverages
(1) If:
(a) an alcoholic beverage is entered for home consumption or
delivered into home consumption in accordance with a
permission given under section 69; and
(b) the percentage by volume of the alcoholic content of the
beverage indicated on the beverage’s label exceeds the actual
percentage by volume of the alcoholic content of the
beverage;
customs duty is to be charged according to the percentage by
volume of alcoholic content indicated on the label.
(2) If:
(a) an alcoholic beverage is entered for or delivered into home
consumption in a labelled form and an unlabelled form; and
(b) subsection (1) applies to the beverage in its labelled form;
then subsection (1) applies to the beverage in its unlabelled form as
if it had been labelled and the label had indicated the same
percentage by volume of alcoholic content as is indicated on the
beverage in its labelled form.
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Section 153AC
153AC Rules for working out strength of prescribed alcoholic
beverages
(1) The Comptroller-General of Customs may, by instrument in
writing, determine, in relation to an alcoholic beverage included in
a class of alcoholic beverages, rules for working out the percentage
by volume of alcohol in the beverage.
(2) Without limiting the generality of subsection (1), rules determined
by the Comptroller-General of Customs for working out the
percentage by volume of alcohol in an alcoholic beverage:
(a) may specify sampling methods; and
(b) may, for the purposes of working out the customs duty
payable, permit minor variations between the nominated or
labelled volume of alcohol in the beverage and the actual
volume of alcohol in the beverage so as to provide for
unavoidable variations directly attributable to the
manufacturing process.
(3) The Comptroller-General of Customs may make different
determinations for alcoholic beverages included in different classes
of alcoholic beverages.
(4) A determination applicable to an alcoholic beverage included in a
class of alcoholic beverages applies only to an alcoholic beverage
in that class that is entered for, or delivered into, home
consumption on or after the making of the determination.
(5) The Comptroller-General of Customs makes a determination
public:
(a) by publishing it; and
(b) by publishing notice of it in the Gazette.
(6) The notice in the Gazette must include a brief description of the
contents of the determination.
(7) The determination is made at the later of the time when it is
published and the time when notice of it is published in the
Gazette.
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Section 153AD
153AD Obscuration
If, in the opinion of the Collector, the strength of any spirits cannot
immediately be accurately ascertained by application of the rules
(if any) made for that purpose under section 153AC, the strength
may be ascertained after distillation or in any prescribed manner.
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Section 153A
Division 1A—Rules of origin of preference claim goods
153A Purpose of Division
(1) The purpose of this Division is to set out rules for determining
whether goods are the produce or manufacture:
(a) of a particular country other than Australia; or
(b) of a Developing Country but not of a particular Developing
Country.
(2) Goods are not the produce or manufacture of a country other than
Australia unless, under the rules as so set out, they are its produce
or manufacture.
153B Definitions
In this Division:
allowable factory cost, in relation to preference claim goods and to
the factory at which the last process of their manufacture was
performed, means the sum of:
(a) the allowable expenditure of the factory on materials in
respect of the goods worked out under section 153D; and
(b) the allowable expenditure of the factory on labour in respect
of the goods worked out under section 153F; and
(c) the allowable expenditure of the factory on overheads in
respect of the goods worked out under section 153G.
Developing Country has the same meaning as in the Customs
Tariff Act 1995.
factory, in relation to preference claim goods, means:
(a) if the goods are claimed to be the manufacture of a particular
preference country—the place in that country where the last
process in the manufacture of the goods was performed; and
(b) if the goods are claimed to be the manufacture of a
preference country that is a Developing Country but not a
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particular Developing Country—the place in Papua New
Guinea or in a Forum Island Country where the last process
in the manufacture of the goods was performed.
Forum Island Country has the same meaning as in the Customs
Tariff Act 1995.
inner container includes any container into which preference
claim goods are packed, other than a shipping or airline container,
pallet or other similar article.
Least Developed Country has the same meaning as in the Customs
Tariff Act 1995.
manufacturer, in relation to preference claim goods, means the
person undertaking the last process in their manufacture.
materials, in relation to preference claim goods, means:
(a) if the goods are unmanufactured raw products—those
products; and
(b) if the goods are manufactured goods—all matter or
substances used or consumed in the manufacture of the goods
(other than that matter or those substances that are treated as
overheads); and
(c) in either case—the inner containers in which the goods are
packed.
person includes partnerships and unincorporated associations.
preference claim goods means goods that are claimed, when they
are entered for home consumption, to be the produce or
manufacture of a preference country.
preference country has the same meaning as in the Customs Tariff
Act 1995.
qualifying area, in relation to particular preference claim goods,
means:
(b) if the goods are claimed to be the manufacture of Canada—
Canada and Australia; or
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(c) if the goods are claimed to be the manufacture of Papua New
Guinea—Papua New Guinea, the Forum Island Countries,
New Zealand and Australia; or
(d) if the goods are claimed to be the manufacture of a Forum
Island Country—the Forum Island Countries, Papua New
Guinea, New Zealand and Australia; or
(e) if the goods are claimed to be the manufacture of a particular
Developing Country—the Developing Country, Papua New
Guinea, the Forum Island Countries, the other Developing
Countries and Australia; or
(f) if the goods are claimed to be the manufacture of a
Developing Country but not a particular Developing
Country—Papua New Guinea, the Forum Island Countries,
the Developing Countries and Australia; or
(fa) if goods are claimed to be the manufacture of a Least
Developed Country—the Developing Countries, the Forum
Island Countries and Australia; or
(g) if the goods are claimed to be the manufacture of a country
that is not a preference country—that country and Australia.
total factory cost, in relation to preference claim goods, means the
sum of:
(a) the total expenditure of the factory on materials in respect of
the goods, worked out under section 153C; and
(b) the allowable expenditure of the factory on labour in respect
of the goods, worked out under section 153F; and
(c) the allowable expenditure of the factory on overheads in
respect of the goods, worked out under section 153G.
153C Total expenditure of factory on materials
The total expenditure of a factory on materials in respect of
preference claim goods is the cost to the manufacturer of the
materials in the form they are received at the factory, worked out
under section 153E.
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153D Allowable expenditure of factory on materials
General rule for determining allowable expenditure of a factory on
materials
(1) Subject to the exceptions set out in this section, the allowable
expenditure of a factory on materials in respect of preference claim
goods is the cost to the manufacturer of those materials in the form
they are received at the factory, worked out under section 153E.
Goods wholly or partly manufactured from materials imported
from outside the qualifying area
(2) If:
(a) preference claim goods (other than goods wholly
manufactured from unmanufactured raw products) are
manufactured, in whole or in part, from particular materials;
and
(b) those particular materials, in the form they are received at the
factory, are imported from a country outside the qualifying
area;
there is no allowable expenditure of the factory on those particular
materials.
Goods claimed to be the manufacture of a Least Developed
Country—special rule
(2A) If:
(a) goods claimed to be the manufacture of a Least Developed
Country contain materials that, in the form they were
received by the factory, were manufactured or produced in
Developing Countries that are not Least Developed
Countries; and
(b) the allowable expenditure of the factory on those materials in
aggregate would, but for this subsection, exceed 25% of the
total factory cost of the goods;
that allowable expenditure on those materials is taken to be 25% of
the total factory cost of the goods.
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Inland freight rule
(3) If:
(a) preference claim goods are manufactured, in whole or in part,
from particular materials; and
(b) the preference country is Papua New Guinea or a Forum
Island Country; and
(ba) the goods are claimed to be the manufacture of Papua New
Guinea or a Forum Island Country; and
(c) those particular materials:
(i) were imported into the preference country from a
country outside the qualifying area; or
(ii) incorporate other materials (contributing materials)
imported into the preference country from a country
outside the qualifying area;
then, despite subsection (2), the allowable expenditure of the
factory on those particular materials includes:
(d) the cartage of those particular materials; or
(e) the part of the cost of those particular materials that is
attributable to the cartage of those contributing materials;
from the port or airport in the preference country where those
particular materials or contributing materials are first landed to the
factory or to the plant where they are processed or first processed.
Goods wholly or partly manufactured from materials imported
from outside the qualifying area—intervening manufacture
(4) If:
(a) preference claim goods are manufactured, in whole or in part,
from particular materials; and
(b) other materials (contributing materials) have been
incorporated in those particular materials; and
(c) those contributing materials were imported into a country in
the qualifying area from a country outside the qualifying
area; and
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(d) after their importation and to achieve that incorporation,
those contributing materials have been subjected to a process
of manufacture, or a series of processes of manufacture, in
the qualifying area without any intervening exportation to a
country outside that area;
the allowable expenditure of the factory on those particular
materials in the form they are received at the factory does not
include any part of the cost of those particular materials to the
manufacturer, worked out under section 153E, that is attributable
to the cost of those contributing materials in the form in which the
contributing materials were received by the person who subjected
them to their first manufacturing process in the qualifying area
after importation.
Intervening export of contributing materials
(5) If contributing materials within the meaning of subsection (4) are,
after their importation into a country in the qualifying area and
before their incorporation into the particular materials from which
preference claim goods are manufactured, subsequently exported to
a country outside that area, then, on their reimportation into a
country in the qualifying area, subsection (2) or (4), as the case
requires, applies as if that subsequent reimportation were the only
importation of those materials.
(6A) If:
(a) goods claimed to be the manufacture of Papua New Guinea
or a particular Forum Island Country are manufactured, in
whole or in part, from particular materials; and
(b) if the qualifying area for that country consisted only of that
country and Australia—under subsection (4), the allowable
expenditure of the factory on those particular materials, after
excluding any costs required to be excluded under
subsection (4), would be at least 50% of the total expenditure
of the factory on those particular materials worked out in
accordance with section 153C;
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then, despite subsection (4), the allowable expenditure of the
factory on those particular materials is taken to be that total
expenditure.
Waste or scrap
(7) If:
(a) materials are imported into a country; and
(b) the subjecting of those materials to a process of manufacture
gives rise to waste or scrap; and
(c) that waste or scrap is fit only for the recovery of raw
materials;
any raw materials that are so recovered in that country are to be
treated, for the purposes of this section, as if they were
unmanufactured raw products of that country.
Transhipment
(8) If, in the course of their exportation from one country to another
country, materials are transhipped, that transhipment is to be
disregarded for the purpose of determining, under this section, the
country from which the materials were exported.
153E Calculation of the cost of materials received at a factory
Purpose of section
(1) This section sets out, for the purposes of sections 153C and 153D,
the rules for working out the cost of materials in the form they are
received at a factory.
General rule
(2) Subject to this section, the cost of materials received at a factory is
the amount paid or payable by the manufacturer in respect of the
materials in the form they are so received.
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Customs and excise duties and certain other taxes to be
disregarded
(3) Any part of the cost of materials in the form they are received at a
factory that represents:
(a) a customs or excise duty; or
(b) a tax in the nature of a sales tax, a goods and services tax, an
anti-dumping duty or a countervailing duty;
imposed on the materials by a country in the qualifying area is to
be disregarded.
Comptroller-General of Customs may require artificial elements of
cost to be disregarded
(4) If the Comptroller-General of Customs is satisfied that preference
claim goods consist partly of materials added or attached solely for
the purpose of artificially raising the allowable factory cost of the
goods, the Comptroller-General of Customs may, by written notice
given to the importer of the preference claim goods, require the
part of that cost that is, in the opinion of the Comptroller-General
of Customs, reasonably attributable to those materials, to be
disregarded.
Comptroller-General of Customs may require cost over normal
market value to be disregarded
(5) If the Comptroller-General of Customs is satisfied that the cost to
the manufacturer of materials in the form they are received at a
factory exceeds, by an amount determined by the
Comptroller-General of Customs, the normal market value of the
materials, the Comptroller-General of Customs may, by written
notice given to the importer of preference claim goods in which
those materials are incorporated, require the excess to be
disregarded.
Comptroller-General of Customs may determine cost of certain
materials received at a factory
(6) If the Comptroller-General of Customs is satisfied:
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(a) that materials in the form they are received at a factory are so
received:
(i) free of charge; or
(ii) at a cost that is less than the normal market value of the
materials; and
(b) that the receipt of the materials free of charge or at a reduced
cost has been arranged, directly or indirectly, by a person
who will be the importer of preference claim goods in which
those materials are incorporated;
the Comptroller-General of Customs may, by written notice given
to the importer, require that an amount determined by the
Comptroller-General of Customs to be the difference between the
cost, if any, paid by the manufacturer and the normal market value
be treated as the amount, or a part of the amount, paid by the
manufacturer in respect of the materials.
Effect of determination
(7) If the Comptroller-General of Customs gives a notice to the
importer of preference claim goods under subsection (4), (5) or (6)
in respect of materials incorporated in those goods, the cost of the
materials to the manufacturer must be determined having regard to
the terms of that notice.
153F Allowable expenditure of factory on labour
Calculation of allowable expenditure of factory on labour
(1) Allowable expenditure of a factory on labour in respect of
preference claim goods means the sum of the part of each cost
prescribed for the purposes of this subsection:
(a) that is incurred by the manufacturer of the goods; and
(b) that relates, directly or indirectly, and wholly or partly, to the
manufacture of the goods; and
(c) that can reasonably be allocated to the manufacture of the
goods.
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Regulations may specify manner of working out cost
(2) Regulations prescribing a cost for the purposes of subsection (1)
may also specify the manner of working out that cost.
153G Allowable expenditure of factory on overheads
Calculation of allowable expenditure of factory on overheads
(1) Allowable expenditure of a factory on overheads in respect of
preference claim goods means the sum of the part of each cost
prescribed for the purposes of this subsection:
(a) that is incurred by the manufacturer of the goods; and
(b) that relates, directly or indirectly, and wholly or partly, to the
manufacture of the goods; and
(c) that can reasonably be allocated to the manufacture of the
goods.
Regulations may specify manner of working out cost
(2) Regulations prescribing a cost for the purposes of subsection (1)
may also specify the manner of working out that cost.
153H Unmanufactured goods
Goods claimed to be the produce of a country are the produce of
that country if they are its unmanufactured raw products.
153L Manufactured goods originating in Papua New Guinea or a
Forum Island Country
Rule for certain goods wholly manufactured in Papua New Guinea
(1) Goods claimed to be the manufacture of Papua New Guinea are the
manufacture of that country if they are wholly manufactured in
Papua New Guinea from one or more of the following:
(a) unmanufactured raw products;
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(b) materials wholly manufactured in Australia or Papua New
Guinea or Australia and Papua New Guinea;
(c) materials imported into Papua New Guinea that the
Comptroller-General of Customs has determined, by Gazette
notice, to be manufactured raw materials of Papua New
Guinea.
Rule for manufactured goods last processed in PNG or a Forum
Island Country
(2) Goods claimed to be the manufacture of Papua New Guinea or of a
Forum Island Country are the manufacture of that country if:
(a) the last process in their manufacture was performed in that
country; and
(b) having regard to their qualifying area, their allowable factory
cost is not less than the specified percentage of their total
factory cost.
Specified percentage
(4) The specified percentage of the total factory cost of goods referred
to in subsection (2) is:
(a) unless paragraph (b) applies—50%; or
(b) if the goods are of a kind for which the Comptroller-General
of Customs has determined, by Gazette notice, that a lesser
percentage is appropriate—that percentage.
153LA Modification of section 153L in special circumstances
When 50% in subsection 153L(4) can be read as 48%
(1) If the Comptroller-General of Customs is satisfied:
(a) that the allowable factory cost of preference claim goods in a
shipment of such goods that are claimed to be the
manufacture of Papua New Guinea or a Forum Island
Country is at least 48% but not 50% of the total factory cost
of those goods; and
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(b) that the allowable factory cost of those goods would be at
least 50% of the total factory cost of those goods if an
unforeseen circumstance had not occurred; and
(c) that the unforeseen circumstance is unlikely to continue;
the Comptroller-General of Customs may determine, in writing,
that section 153L has effect:
(d) for the purpose of the shipment of goods that is affected by
that unforeseen circumstance; and
(e) for the purposes of any subsequent shipment of similar goods
that is so affected during a period specified in the
determination;
as if the reference in subsection 153L(4) to 50% were a reference
to 48%.
Effect of determination
(2) If the Comptroller-General of Customs makes a determination,
then, in relation to all preference claim goods imported into
Australia that are covered by the determination, section 153L has
effect in accordance with the determination.
Comptroller-General of Customs may revoke determination
(3) If:
(a) the Comptroller-General of Customs makes a determination;
and
(b) the Comptroller-General of Customs becomes satisfied that
the unforeseen circumstance giving rise to the determination
no longer continues;
the Comptroller-General of Customs may, by written notice,
revoke the determination despite the fact that the period referred to
in the determination has not ended.
Definition of similar goods
(4) In this section:
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similar goods, in relation to goods in a particular shipment, means
goods:
(a) that are contained in another shipment that is imported by the
same importer; and
(b) that undergo the same process or processes of manufacture as
the goods in the first-mentioned shipment.
153M Manufactured goods originating in a particular Developing
Country
Goods claimed to be the manufacture of a particular Developing
Country are the manufacture of that country if:
(a) the last process in their manufacture was performed in that
country; and
(b) having regard to their qualifying area, their allowable factory
cost is at least 50% of their total factory cost.
153N Manufactured goods originating in a Developing Country but
not in any particular Developing Country
Goods claimed to be the manufacture of a Developing Country, but
not of any particular Developing Country, are the manufacture of a
Developing Country, but not a particular Developing Country, if:
(a) the last process in their manufacture was performed in Papua
New Guinea or a Forum Island Country; and
(b) they are not the manufacture of Papua New Guinea or a
Forum Island Country under section 153L; and
(c) having regard to their qualifying area, their allowable factory
cost is at least 50% of their total factory cost.
153NA Manufactured goods originating in a Least Developed
Country
Goods claimed to be the manufacture of a Least Developed
Country are the manufacture of that country if:
(a) the last process in their manufacture was performed in that
country; and
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Section 153P
(b) having regard to their qualifying area, their allowable factory
cost is at least 50% of their total factory cost.
153P Manufactured goods originating in Canada
General rule
(1) Despite section 153H and subsections (2) and (3), goods claimed to
be the produce or manufacture of Canada are not the produce or
manufacture of that country unless:
(a) they have been shipped to Australia from Canada; and
(b) either:
(i) they have not been transhipped; or
(ii) the Comptroller-General of Customs is satisfied that,
when they were shipped from Canada, their intended
destination was Australia.
Rule for certain manufactured goods wholly manufactured in
Canada
(2) Goods claimed to be the manufacture of Canada are the
manufacture of that country if they are wholly manufactured in
Canada from one or more of the following:
(a) unmanufactured raw products;
(b) materials wholly manufactured in Australia or Canada or
Australia and Canada;
(c) materials imported into Canada that the Comptroller-General
of Customs has determined, by Gazette notice, to be
manufactured raw materials of Canada.
Rule for other manufactured goods last processed in Canada
(3) Goods claimed to be the manufacture of Canada are the
manufacture of that country if:
(a) the last process in their manufacture was performed in
Canada; and
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(b) having regard to their qualifying area, their allowable factory
cost is not less than the specified percentage of their total
factory cost.
Specified percentage
(4) The specified percentage of the total factory cost of goods referred
to in subsection (3) is:
(a) if the goods are of a kind commercially manufactured in
Australia—75%; or
(b) if the goods are of a kind not commercially manufactured in
Australia—25%.
153Q Manufactured goods originating in a country that is not a
preference country
Rule for certain goods wholly manufactured in a country that is not
a preference country
(1) Goods claimed to be the manufacture of a country that is not a
preference country are the manufacture of that country if they are
wholly manufactured in that country from one or more of the
following:
(a) unmanufactured raw products;
(b) materials wholly manufactured in Australia or the country or
Australia and the country;
(c) materials imported into the country that the
Comptroller-General of Customs has determined, by Gazette
notice, to be manufactured raw materials of the country.
Rule for other manufactured goods last processed in a country that
is not a preference country
(2) Goods claimed to be the manufacture of a country that is not a
preference country are the manufacture of that country if:
(a) the last process in their manufacture was performed in that
country; and
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Section 153R
(b) having regard to their qualifying area, their allowable factory
cost is not less than the specified percentage of their total
factory cost.
Specified percentage
(3) Subject to subsection (4), the specified percentage of the total
factory cost of goods referred to in subsection (2) is:
(a) if the goods are of a kind commercially manufactured in
Australia—75%; or
(b) if the goods are of a kind not commercially manufactured in
Australia—25%.
Special rule for Christmas Island, Cocos (Keeling) Islands and
Norfolk Island
(4) If the country that is not a preference country is Christmas Island,
Cocos (Keeling) Islands or Norfolk Island, the specified percentage
of the total factory cost of goods referred to in subsection (2) is:
(a) if the goods are of a kind commercially manufactured in
Australia—50%; or
(b) if the goods are of a kind not commercially manufactured in
Australia—25%.
153R Are goods commercially manufactured in Australia?
Comptroller-General of Customs may determine that goods are, or
are not, commercially manufactured in Australia
(1) For the purposes of sections 153P and 153Q, the
Comptroller-General of Customs may, by Gazette notice,
determine that goods of a specified kind are, or are not,
commercially manufactured in Australia.
Effect of determination
(2) If such a determination is made, this Division has effect
accordingly.
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153S Rule against double counting
In determining the allowable factory cost or the total factory cost
of preference claim goods, a cost incurred, whether directly or
indirectly, by the manufacturer of the goods must not be taken into
account more than once.
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Section 153U
Division 1B—Rules of origin of goods claimed to be the
produce or manufacture of Singapore
Subdivision A—Preliminary
153U Purpose of this Division
The purpose of this Division is to set out rules for determining
whether goods are the produce or manufacture of Singapore.
153UA Definitions
In this Division:
allowable cost to manufacture has the meaning given by
section 153W.
allowable expenditure by the principal manufacturer on labour
has the meaning given by section 153WB.
allowable expenditure by the principal manufacturer on
materials has the meaning given by section 153WA.
allowable expenditure by the principal manufacturer on
overheads has the meaning given by section 153WC.
Certificate of Origin means a certificate that complies with the
requirements of Annex 2A of SAFTA.
cultivate includes cultivate by a process of aquaculture.
input means any matter or substance used or consumed in the
manufacture or production of a material, other than a matter or
substance that is treated as an overhead.
manufacture means the creation of an article essentially different
from the matters or substances that go into such manufacture and
does not include the following activities (whether performed alone
or in combination with each other):
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(a) restoration or renovation processes such as repairing,
reconditioning, overhauling or refurbishing;
(b) minimal operations;
(c) quality control inspections.
material means any matter or substance purchased by the principal
manufacturer of the goods and used or consumed in the processing
of the goods, other than any matter or substance that is treated as
an overhead.
minimal operations means pressing, labelling, ticketing, packaging
and preparation for sale, or any similar process, whether conducted
alone or in combination with each other.
partly manufactured in Singapore, in relation to goods, has the
meaning given by section 153VB.
person includes partnerships and unincorporated associations.
principal manufacturer, in relation to goods, means the person in
Singapore who performs, or has had performed on its behalf, the
last process of manufacture of the goods.
process means any operation performed on goods, and includes:
(a) a process of manufacture; and
(b) minimal operations; and
(c) quality control inspections.
produce, in relation to wholly obtained goods, means grow, mine,
harvest, fish, hunt, gather, trap, capture, farm, cultivate or
otherwise obtain wholly obtained goods.
SAFTA means the Singapore-Australia Free Trade Agreement
done at Singapore on 17 February 2003, as amended from time to
time.
Note: In 2003 the text of the Agreement was accessible through the website
of the Department of Foreign Affairs and Trade.
total cost to manufacture has the meaning given by section 153X.
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Section 153UB
total expenditure by the principal manufacturer on materials has
the meaning given by section 153XA.
total expenditure by the principal manufacturer on overseas
processing costs has the meaning given by section 153XB.
unmanufactured raw products means:
(a) natural or primary products that have not been subjected to
an industrial process, other than an ordinary process of
primary production, and includes:
(i) animals and products obtained from animals, including
greasy wool; and
(ii) plants and products obtained from plants; and
(iii) minerals in their natural state and ores; and
(iv) crude petroleum; or
(b) raw materials recovered in Singapore or in Australia from
waste and scrap.
waste and scrap means only waste and scrap that:
(a) have been derived from manufacturing operations or
consumption; and
(b) are fit only for the recovery of raw materials.
wholly manufactured in Singapore, in relation to goods, has the
meaning given by section 153VA.
wholly obtained goods means:
(a) unmanufactured raw products; or
(b) waste and scrap.
153UB Rule against double counting
In determining:
(a) the allowable cost to manufacture; or
(b) the total cost to manufacture;
goods claimed to be the produce or manufacture of Singapore, a
cost incurred, whether directly or indirectly, by the principal
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manufacturer of the goods must not be taken into account more
than once.
153UC Comptroller-General of Customs may determine cost of
certain input, material etc.
If the Comptroller-General of Customs is satisfied that any input,
material, labour, overhead or overseas process was provided:
(a) free of charge; or
(b) at a price that is inconsistent with the normal market value of
that input, material, labour, overhead or overseas process;
the Comptroller-General of Customs may require, in writing, that
an amount determined by the Comptroller-General of Customs to
be the normal market value of that input, material, labour,
overhead or overseas process be treated, for the purposes of this
Division, as the amount paid by the manufacturer for the input,
material, labour, overhead or overseas process.
Subdivision B—Rules of origin of goods claimed to be the
produce or manufacture of Singapore
153V Goods claimed to be the produce or manufacture of Singapore
Goods claimed to be produce of Singapore
(1) Goods claimed to be the produce of Singapore are the produce of
that country if they are wholly obtained goods produced in
Singapore.
Goods claimed to be manufacture of Singapore
(2) Goods claimed to be the manufacture of Singapore are the
manufacture of that country if:
(a) they are wholly manufactured in Singapore; or
(b) they are partly manufactured in Singapore.
(3) This section is subject to sections 153VE and 153VF.
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Section 153VA
153VA Goods wholly manufactured in Singapore
Goods are wholly manufactured in Singapore if they are
manufactured in that country from one or more of the following:
(a) unmanufactured raw products;
(b) waste and scrap produced in Singapore or Australia;
(c) materials wholly manufactured within Singapore or
Australia;
(d) materials imported into Singapore that the
Comptroller-General of Customs has determined, by Gazette
notice, to be manufactured raw materials of Singapore.
153VB Goods partly manufactured in Singapore
General rule
(1) Goods are partly manufactured in Singapore if:
(a) in relation to any goods—subsection (2) applies to the goods;
or
(b) in relation to any goods that are not specified in Annex 2C of
SAFTA—subsection (5) applies to the goods.
Any goods
(2) This subsection applies to the goods if:
(a) the last process of manufacture was performed in Singapore
by, or on behalf of, the principal manufacturer; and
(b) the allowable cost to manufacture the goods is not less than:
(i) if the goods are specified in Annex 2D of SAFTA—
30% of the total cost to manufacture the goods; or
(ii) in any other case—50% of the total cost to manufacture
the goods.
Costs not included in allowable cost to manufacture—any goods
(3) For the purposes of subsection (2), the allowable cost to
manufacture the goods does not include the following:
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(a) the cost of any material purchased by the principal
manufacturer and subsequently processed outside Singapore
or Australia;
(b) the cost of processing (including the cost of labour and
overheads) any materials referred to in paragraph (a) that is
performed, whether in Singapore or Australia or elsewhere,
up until the processed material is returned to Singapore.
Minimal operations or quality control inspections
(4) For the purposes of subsection (2), if minimal operations or quality
control inspections are conducted by, or on behalf of, the principal
manufacturer in Singapore, as part of a process of manufacturing
the goods, the cost of those minimal operations or quality control
inspections may be included in the calculation of:
(a) the total expenditure on materials; and
(b) the allowable expenditure on materials, labour and
overheads;
to the extent that they relate to the cost of materials, labour or
overheads, as the case requires.
Goods other than those specified in Annex 2C
(5) This subsection applies to the goods if:
(a) one or more processes of manufacture was or were performed
on the goods in Singapore by, or on behalf of, the principal
manufacturer; and
(b) one or more processes was or were performed on the goods
in Singapore by, or on behalf of, the principal manufacturer
immediately prior to export of the goods to Australia; and
(c) the principal manufacturer in Singapore incurred all the costs
associated with any process performed on the goods outside
Singapore or Australia; and
(d) the allowable cost to manufacture the goods is not less than:
(i) if the goods are specified in Annex 2D of SAFTA—
30% of the total cost to manufacture the goods; or
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(ii) in any other case—50% of the total cost to manufacture
the goods.
Costs not included in allowable cost to manufacture—other goods
(6) For the purposes of subsection (5), the allowable cost to
manufacture the goods does not include the cost of processing
(including the cost of labour or overheads) any material outside
Singapore or Australia.
153VC Reduction of the required percentage of allowable cost to
manufacture in unforeseen circumstances
When 30% in subsection 153VB(2) or 153VB(5) can be read as
28%
(1) If the Comptroller-General of Customs is satisfied:
(a) that the allowable cost to manufacture goods that are claimed
to be the manufacture of Singapore, in a shipment of such
goods, is at least 28% but not 30%, of the total cost to
manufacture those goods; and
(b) that the allowable cost to manufacture those goods would be
at least 30% of the total cost to manufacture those goods if an
unforeseen circumstance had not occurred; and
(c) that the unforeseen circumstance is unlikely to continue;
the Comptroller-General of Customs may determine, in writing,
that subsection 153VB(2) or 153VB(5) has effect:
(d) for the purposes of the shipment of goods that is affected by
that unforeseen circumstance; and
(e) for the purposes of any subsequent shipment of similar goods
that is so affected during a period specified in the
determination;
as if the reference in subsection 153VB(2) or 153VB(5) to 30%
were a reference to 28%.
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Section 153VC
When 50% in subsection 153VB(2) or 153VB(5) can be read as
48%
(2) If the Comptroller-General of Customs is satisfied:
(a) that the allowable cost to manufacture goods that are claimed
to be the manufacture of Singapore, in a shipment of such
goods, is at least 48% but not 50%, of the total cost to
manufacture those goods; and
(b) that the allowable cost to manufacture those goods would be
at least 50% of the total cost to manufacture those goods if an
unforeseen circumstance had not occurred; and
(c) that the unforeseen circumstance is unlikely to continue;
the Comptroller-General of Customs may determine, in writing,
that subsection 153VB(2) or 153VB(5) has effect:
(d) for the purposes of the shipment of goods that is affected by
that unforeseen circumstance; and
(e) for the purposes of any subsequent shipment of similar goods
that is so affected during a period specified in the
determination;
as if the reference in subsection 153VB(2) or 153VB(5) to 50%
were a reference to 48%.
Effect of determination
(3) If the Comptroller-General of Customs makes a determination
under this section then, in relation to all goods imported into
Australia that are covered by that determination, section 153VB
has effect in accordance with the determination.
Comptroller-General of Customs may revoke determination
(4) If:
(a) the Comptroller-General of Customs has made a
determination under this section; and
(b) the Comptroller-General of Customs becomes satisfied that
the unforeseen circumstance giving rise to the determination
no longer continues;
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Section 153VD
the Comptroller-General of Customs may, by written notice,
revoke the determination despite the fact that the period referred to
in the determination has not ended.
Similar goods
(5) In this section:
similar goods, in relation to goods in a particular shipment, means
goods:
(a) that are contained in another shipment that is imported by the
same importer; and
(b) that are covered by the same Certificate of Origin.
153VD Changing the required percentage of allowable cost to
manufacture in exceptional circumstances
Comptroller-General of Customs may determine a different
percentage
(1) If the Comptroller-General of Customs is satisfied that exceptional
circumstances apply, the Comptroller-General of Customs may
determine, by Gazette notice, that a reference to a percentage in
subsection 153VB(2) or 153VB(5) is taken to be a reference to
another percentage in respect of particular goods or goods of a
specific class or kind during a period specified in the
determination.
Effect of determination
(2) If the Comptroller-General of Customs makes a determination
under this section then, in relation to all goods imported into
Australia that are covered by that determination, section 153VB
has effect in accordance with the determination.
Comptroller-General of Customs may revoke determination
(3) If:
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Section 153VE
(a) the Comptroller-General of Customs makes a determination
under this section; and
(b) the Comptroller-General of Customs becomes satisfied that
the exceptional circumstances giving rise to the
determination no longer continue;
the Comptroller-General of Customs may, by Gazette notice,
revoke the determination despite the fact that the period referred to
in the determination has not ended.
153VE Certificate of Origin requirements
Certificate of Origin
(1) Goods claimed to be the produce or manufacture of Singapore are
not the produce or manufacture of Singapore, unless:
(a) at the time of entry of the goods, the importer of the goods
holds a valid Certificate of Origin relevant to those goods;
and
(b) if, at the time of entry of the goods, the importer of the goods
has previously used that Certificate of Origin in respect of
goods of the same kind—at the time of entry of the goods to
which the claim relates, the importer of those goods also
holds a declaration relevant to those goods; and
(c) if an officer requests production of a copy of any document
that the importer of the goods is required under paragraph (a)
or (b) to hold—a copy of that document is produced to the
officer.
Declaration
(2) In this section:
declaration means a declaration made, by the exporter of the goods
in question from Singapore, in accordance with Article 11.6 of
Chapter 3 of SAFTA.
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Section 153VF
153VF Consignment requirements
Goods claimed to be the produce or manufacture of Singapore are
not the produce or manufacture of Singapore, unless:
(a) they have been transported directly to Australia from
Singapore; or
(b) they have been transported through a country or place other
than Singapore or Australia but:
(i) did not undergo operations in that country or place other
than packing, packaging, unloading, reloading or
operations to preserve them in good condition; and
(ii) were not traded or used in that country or place; or
(c) they have been transported from a country or place other than
Singapore where minimal operations were performed
immediately after importation from Singapore and
immediately before their exportation to Australia.
Subdivision C—Allowable cost to manufacture
153W Allowable cost to manufacture
The allowable cost to manufacture goods is the sum of:
(a) the allowable expenditure by the principal manufacturer on
materials in respect of the goods; and
(b) the allowable expenditure by the principal manufacturer on
labour in respect of the goods; and
(c) the allowable expenditure by the principal manufacturer on
overheads in respect of the goods.
153WA Allowable expenditure by principal manufacturer on
materials
General rule
(1) The allowable expenditure by the principal manufacturer on
materials in respect of goods is the amount incurred, directly or
indirectly, by the principal manufacturer for all materials, in the
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Section 153WA
form purchased by the principal manufacturer, that were
manufactured or produced in Singapore or Australia.
Particular matters included in allowable expenditure on materials
(2) The allowable expenditure by the principal manufacturer on
materials in respect of goods includes:
(a) freight, insurance, shipping and packing costs and all other
costs, incurred directly or indirectly by the principal
manufacturer, in transporting the materials to the first place
in Singapore or Australia at which a process is performed on
those materials by or on behalf of the principal manufacturer;
and
(b) customs brokerage fees, incurred directly or indirectly by the
principal manufacturer on the materials paid in Singapore or
Australia or both.
What is not included in allowable expenditure on materials
(3) The allowable expenditure by the principal manufacturer on
materials in respect of goods does not include the following:
(a) a customs or excise duty imposed on the materials by or
under a law of Singapore or Australia;
(b) a tax in the nature of a sales tax, a goods and services tax, an
anti-dumping duty or a countervailing duty, imposed on the
materials by or under a law of Singapore or Australia;
(c) the cost of any input that, in the form it was received by the
manufacturer or producer of the materials, was not
manufactured or produced in Singapore or Australia.
Total cost of inputs may be included in allowable expenditure on
materials
(4) Despite paragraph (3)(c), the total cost of those inputs that would,
because of that paragraph, not have been included in the allowable
expenditure on a material by the principal manufacturer may be
included in that allowable expenditure if the total cost does not
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Section 153WB
exceed 50% of the total expenditure by the principal manufacturer
on that material.
(5) Subsection (4) does not apply in relation to materials that are
provided for processing in a country other than Singapore or
Australia.
153WB Allowable expenditure by principal manufacturer on labour
The allowable expenditure by the principal manufacturer on
labour, in respect of goods, is the sum of those parts, of the costs
relating to the goods that are costs referred to in section (i) of
Annex 2B of SAFTA, that:
(a) are incurred, directly or indirectly, by the principal
manufacturer; and
(b) relate, directly or indirectly, and wholly or partly, to the
processing of the goods in Singapore; and
(c) can reasonably be allocated to the processing of the goods in
Singapore.
153WC Allowable expenditure by principal manufacturer on
overheads
The allowable expenditure by the principal manufacturer on
overheads, in respect of goods, is the sum of those parts, of the
costs relating to the goods that are costs allowed in section (ii) of
Annex 2B of SAFTA, that:
(a) are incurred, directly or indirectly, by the principal
manufacturer; and
(b) relate, directly or indirectly, and wholly or partly, to the
processing of the goods in Singapore; and
(c) can reasonably be allocated to the processing of the goods in
Singapore.
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Section 153X
Subdivision D—Total cost to manufacture
153X Total cost to manufacture
The total cost to manufacture goods is the sum of:
(a) the total expenditure by the principal manufacturer on
materials in respect of the goods; and
(b) the allowable expenditure by the principal manufacturer on
labour in respect of the goods; and
(c) the allowable expenditure by the principal manufacturer on
overheads in respect of the goods; and
(d) the total expenditure (if any) by the principal manufacturer
on overseas processing costs in respect of the goods.
153XA Total expenditure by principal manufacturer on materials
General rule
(1) The total expenditure by the principal manufacturer on materials
in respect of goods is the amount incurred, directly or indirectly, by
the principal manufacturer for all materials.
What is included in total expenditure on materials
(2) The total expenditure by the principal manufacturer on materials
in respect of goods includes:
(a) freight, insurance, shipping and packing costs and all other
costs, incurred directly or indirectly by the principal
manufacturer, in transporting the materials to the first place
in Singapore or Australia at which a process is performed on
those materials by or on behalf of the principal manufacturer;
and
(b) customs brokerage fees, incurred directly or indirectly by the
principal manufacturer, on the materials paid in Singapore or
Australia or both.
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What is not included in total expenditure on materials
(3) The total expenditure by the principal manufacturer on materials in
respect of goods does not include:
(a) a customs or excise duty; or
(b) a tax in the nature of a sales tax, a goods and services tax, an
anti-dumping duty or a countervailing duty;
imposed on the materials by or under a law of Singapore or
Australia.
153XB Total expenditure by principal manufacturer on overseas
processing costs
The total expenditure by the principal manufacturer on overseas
processing costs in respect of goods is the sum of those parts, of
the costs relating to the goods, that:
(a) are incurred, directly or indirectly, by the principal
manufacturer; and
(b) relate, directly or indirectly, and wholly or partly, to the
processing of the goods outside Singapore or Australia,
including any associated transport costs; and
(c) can reasonably be allocated to the processing of the goods.
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Section 153XC
Division 1BA—Singaporean originating goods
Subdivision A—Preliminary
153XC Simplified outline of this Division
• This Division defines Singaporean originating goods.
Preferential rates of customs duty under the Customs Tariff
Act 1995 apply to such goods that are imported into Australia.
• Subdivision B provides that goods are Singaporean
originating goods if they are wholly obtained or produced
entirely in Singapore or in Singapore and Australia.
• Subdivision C provides that goods are Singaporean
originating goods if they are produced entirely in Singapore,
or in Singapore and Australia, from originating materials only.
• Subdivision D sets out when goods are Singaporean
originating goods because they are produced entirely in
Singapore, or in Singapore and Australia, from
non-originating materials only or from non-originating
materials and originating materials.
• Subdivision E sets out when goods are Singaporean
originating goods because they are accessories, spare parts,
tools or instructional or other information materials imported
with other goods.
• Subdivision F deals with how the consignment of goods
affects whether the goods are Singaporean originating goods.
• Subdivision G allows regulations to make provision for and in
relation to determining whether goods are Singaporean
originating goods.
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Section 153XD
153XD Interpretation
Definitions
(1) In this Division:
Agreement means the Singapore-Australia Free Trade Agreement
done at Singapore on 17 February 2003, as amended from time to
time.
Note: The Agreement is in Australian Treaty Series 2003 No. 16 ([2003]
ATS 16) and could in 2017 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
aquaculture has the meaning given by Article 1 of Chapter 3 of the
Agreement.
Australian originating goods means goods that are Australian
originating goods under a law of Singapore that implements the
Agreement.
certification of origin means a certificate that is in force and that
complies with the requirements of Article 18 of Chapter 3 of the
Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983, as in force from time to time.
Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988]
ATS 30) and could in 2017 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
customs value of goods has the meaning given by section 159.
enterprise has the meaning given by Article 1 of Chapter 3 of the
Agreement.
Harmonized Commodity Description and Coding System means
the Harmonized Commodity Description and Coding System that
is established by or under the Convention.
Harmonized System means:
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(a) the Harmonized Commodity Description and Coding System
as in force immediately before 1 January 2017; or
(b) if the table in Annex 2 to the Agreement is amended or
replaced to refer to Chapters, headings and subheadings of a
later version of the Harmonized Commodity Description and
Coding System—the later version of the Harmonized
Commodity Description and Coding System.
indirect materials means:
(a) goods or energy used in the production, testing or inspection
of goods, but not physically incorporated in the goods; or
(b) goods or energy used in the maintenance or operation of
equipment or buildings associated with the production of
goods;
including:
(c) fuel (within its ordinary meaning); and
(d) catalysts and solvents; and
(e) gloves, glasses, footwear, clothing, safety equipment and
supplies; and
(f) tools, dies and moulds; and
(g) spare parts and materials; and
(h) lubricants, greases, compounding materials and other similar
goods.
Interpretation Rules means the General Rules (as in force from
time to time) for the Interpretation of the Harmonized System
provided for by the Convention.
national, for Singapore, has the same meaning as it has in
Chapter 3 of the Agreement.
non-originating materials means goods that are not originating
materials.
non-Party has the same meaning as it has in Chapter 3 of the
Agreement.
originating materials means:
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(a) Singaporean originating goods that are used in the production
of other goods; or
(b) Australian originating goods that are used in the production
of other goods; or
(c) recovered goods derived in the territory of Australia, or in the
territory of Singapore, and used in the production of, and
incorporated into, remanufactured goods; or
(d) indirect materials.
person of Singapore means:
(a) a national of Singapore; or
(b) an enterprise of Singapore.
production means growing, cultivating, raising, mining,
harvesting, fishing, trapping, hunting, capturing, collecting,
breeding, extracting, aquaculture, gathering, manufacturing,
processing or assembling.
recovered goods means goods in the form of one or more
individual parts that:
(a) have resulted from the disassembly of used goods; and
(b) have been cleaned, inspected, tested or processed as
necessary for improvement to sound working condition.
remanufactured goods means goods that:
(a) are classified to any of Chapters 84 to 90, or to heading
94.02, of the Harmonized System; and
(b) are entirely or partially composed of recovered goods; and
(c) have a similar life expectancy to, and perform the same as or
similar to, new goods:
(i) that are so classified; and
(ii) that are not composed of any recovered goods; and
(d) have a factory warranty similar to that applicable to such new
goods.
Singaporean originating goods means goods that, under this
Division, are Singaporean originating goods.
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Section 153XE
territory of Australia means territory within the meaning, so far as
it relates to Australia, of Article 2 of Chapter 1 of the Agreement.
territory of Singapore means territory within the meaning, so far
as it relates to Singapore, of Article 2 of Chapter 1 of the
Agreement.
Value of goods
(3) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(4) In prescribing tariff classifications for the purposes of this
Division, the regulations may refer to the Harmonized System.
(5) Subsection 4(3A) does not apply for the purposes of this Division.
Incorporation of other instruments
(6) Despite subsection 14(2) of the Legislation Act 2003, regulations
made for the purposes of this Division may make provision in
relation to a matter by applying, adopting or incorporating, with or
without modification, any matter contained in an instrument or
other writing as in force or existing from time to time.
Subdivision B—Goods wholly obtained or produced entirely in
Singapore or in Singapore and Australia
153XE Goods wholly obtained or produced entirely in Singapore or
in Singapore and Australia
(1) Goods are Singaporean originating goods if:
(a) they are wholly obtained or produced entirely in Singapore or
in Singapore and Australia; and
(b) either:
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(i) the importer of the goods has, at the time the goods are
imported, a certification of origin, or a copy of one, for
the goods; or
(ii) Australia has waived the requirement for a certification
of origin for the goods.
(2) Goods are wholly obtained or produced entirely in Singapore or
in Singapore and Australia if, and only if, the goods are:
(a) plants, or goods obtained from plants, that are grown,
cultivated, harvested, picked or gathered in the territory of
Singapore or in the territory of Singapore and the territory of
Australia; or
(b) live animals born and raised in the territory of Singapore or
in the territory of Singapore and the territory of Australia; or
(c) goods obtained in the territory of Singapore from live
animals referred to in paragraph (b); or
(d) animals obtained by hunting, trapping, fishing, gathering or
capturing in the territory of Singapore; or
(e) goods obtained from aquaculture conducted in the territory of
Singapore; or
(f) minerals, or other naturally occurring substances, extracted or
taken from the territory of Singapore; or
(g) fish, shellfish or other marine life taken from the high seas by
vessels that are entitled to fly the flag of Singapore; or
(h) goods produced, from goods referred to in paragraph (g), on
board factory ships that are registered, listed or recorded with
Singapore and are entitled to fly the flag of Singapore; or
(i) goods, other than fish, shellfish or other marine life, taken by
Singapore, or a person of Singapore, from the seabed, or
subsoil beneath the seabed, outside the territory of Singapore,
and beyond areas over which non-Parties exercise
jurisdiction, but only if Singapore, or the person of
Singapore, has the right to exploit that seabed or subsoil in
accordance with international law; or
(j) waste or scrap that:
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(i) has been derived from production in the territory of
Singapore; or
(ii) has been derived from used goods that are collected in
the territory of Singapore and that are fit only for the
recovery of raw materials; or
(k) goods produced entirely in the territory of Singapore, or
entirely in the territory of Singapore and the territory of
Australia, exclusively from goods referred to in
paragraphs (a) to (j) or from their derivatives.
Subdivision C—Goods produced in Singapore, or in Singapore
and Australia, from originating materials
153XF Goods produced in Singapore, or in Singapore and Australia,
from originating materials
Goods are Singaporean originating goods if:
(a) they are produced entirely in the territory of Singapore, or
entirely in the territory of Singapore and the territory of
Australia, from originating materials only; and
(b) either:
(i) the importer of the goods has, at the time the goods are
imported, a certification of origin, or a copy of one, for
the goods; or
(ii) Australia has waived the requirement for a certification
of origin for the goods.
Subdivision D—Goods produced in Singapore, or in Singapore
and Australia, from non-originating materials
153XG Goods produced in Singapore, or in Singapore and
Australia, from non-originating materials
(1) Goods are Singaporean originating goods if:
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(a) they are classified to a Chapter, heading or subheading of the
Harmonized System that is covered by the table in Annex 2
to the Agreement; and
(b) they are produced entirely in the territory of Singapore, or
entirely in the territory of Singapore and the territory of
Australia, from non-originating materials only or from
non-originating materials and originating materials; and
(c) the goods satisfy the requirements applicable to the goods in
that Annex; and
(d) either:
(i) the importer of the goods has, at the time the goods are
imported, a certification of origin, or a copy of one, for
the goods; or
(ii) Australia has waived the requirement for a certification
of origin for the goods.
(2) Without limiting paragraph (1)(c), a requirement may be specified
in the table in Annex 2 to the Agreement by using an abbreviation
that is given a meaning for the purposes of that Annex.
Change in tariff classification
(3) If a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods must
have undergone a particular change in tariff classification, the
regulations may prescribe when a non-originating material used in
the production of the goods is taken to satisfy the change in tariff
classification.
(4) If:
(a) a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods
must have undergone a particular change in tariff
classification; and
(b) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
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then the requirement is taken to be satisfied if the total value of the
non-originating materials covered by paragraph (b) does not
exceed 10% of the customs value of the goods.
(5) If:
(a) a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods
must have undergone a particular change in tariff
classification; and
(b) the goods are classified to any of Chapters 50 to 63 of the
Harmonized System; and
(c) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement is taken to be satisfied if the total weight of
the non-originating materials covered by paragraph (c) does not
exceed 10% of the total weight of the goods.
Regional value content
(6) If a requirement that applies in relation to the goods is that the
goods must have a regional value content of not less than a
particular percentage worked out in a particular way:
(a) the regional value content of the goods is to be worked out in
accordance with the Agreement; or
(b) if the regulations prescribe how to work out the regional
value content of the goods—the regional value content of the
goods is to be worked out in accordance with the regulations.
(7) If:
(a) a requirement that applies in relation to the goods is that the
goods must have a regional value content of not less than a
particular percentage worked out in a particular way; and
(b) the goods are imported into Australia with accessories, spare
parts, tools or instructional or other information materials;
and
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(c) the accessories, spare parts, tools or instructional or other
information materials are classified with, delivered with and
not invoiced separately from the goods; and
(d) the types, quantities and value of the accessories, spare parts,
tools or instructional or other information materials are
customary for the goods;
then the regulations must require the value of the accessories, spare
parts, tools or instructional or other information materials to be
taken into account as originating materials or non-originating
materials, as the case may be, for the purposes of working out the
regional value content of the goods.
Note: The value of the accessories, spare parts, tools or instructional or other
information materials is to be worked out in accordance with the
regulations: see subsection 153XD(3).
(8) For the purposes of subsection (7), disregard section 153XI in
working out whether the accessories, spare parts, tools or
instructional or other information materials are originating
materials or non-originating materials.
Goods put up in a set for retail sale
(9) If:
(a) goods are put up in a set for retail sale; and
(b) the goods are classified in accordance with Rule 3(c) of the
Interpretation Rules;
the goods are Singaporean originating goods under this section
only if:
(c) all of the goods in the set, when considered separately, are
Singaporean originating goods; or
(d) the total customs value of the goods (if any) in the set that are
not Singaporean originating goods does not exceed 10% of
the customs value of the set of goods.
Example: A mirror, brush and comb are put up in a set for retail sale. The
mirror, brush and comb have been classified under Rule 3(c) of the
Interpretation Rules according to the tariff classification applicable to
combs.
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The effect of paragraph (c) of this subsection is that the origin of the
mirror and brush must now be determined according to the tariff
classifications applicable to mirrors and brushes.
153XH Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for
the purposes of this Subdivision.
Regional value content
(2) However, if a requirement that applies in relation to the goods is
that the goods must have a regional value content of not less than a
particular percentage worked out in a particular way, the
regulations must require the value of the packaging material or
container to be taken into account as originating materials or
non-originating materials, as the case may be, for the purposes of
working out the regional value content of the goods.
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153XD(3).
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information materials
153XI Goods that are accessories, spare parts, tools or instructional
or other information materials
Goods are Singaporean originating goods if:
(a) they are accessories, spare parts, tools or instructional or
other information materials in relation to other goods; and
(b) the other goods are imported into Australia with the
accessories, spare parts, tools or instructional or other
information materials; and
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(c) the other goods are Singaporean originating goods; and
(d) the accessories, spare parts, tools or instructional or other
information materials are classified with, delivered with and
not invoiced separately from the other goods; and
(e) the types, quantities and value of the accessories, spare parts,
tools or instructional or other information materials are
customary for the other goods.
Subdivision F—Consignment
153XJ Consignment
(1) Goods are not Singaporean originating goods under this Division
if:
(a) the goods are transported through the territory of one or more
non-Parties; and
(b) the goods undergo any operation in the territory of a
non-Party (other than unloading, reloading, separation from a
bulk shipment, storing, labelling or marking for the purpose
of satisfying the requirements of Australia or any other
operation that is necessary to preserve the goods in good
condition or to transport the goods to the territory of
Australia).
(2) This section applies despite any other provision of this Division.
Subdivision G—Regulations
153XK Regulations
The regulations may make provision for and in relation to
determining whether goods are Singaporean originating goods
under this Division.
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Section 153Y
Division 1C—US originating goods
Subdivision A—Preliminary
153Y Simplified outline
The following is a simplified outline of this Division:
• This Division defines US originating goods. Preferential rates
of customs duty under the Customs Tariff Act 1995 apply to
US originating goods that are imported into Australia.
• Subdivision B provides that goods are US originating goods if
they are wholly obtained or produced entirely in the US.
• Subdivision C provides that goods are US originating goods if
they are produced entirely in the US, or in the US and
Australia, exclusively from originating materials.
• Subdivision D sets out when goods (except clothing and
textiles) that are produced entirely in the US, or in the US and
Australia, from non-originating materials only, or from
non-originating materials and originating materials, are US
originating goods.
• Subdivision E sets out when goods that are clothing or textiles
that are produced entirely in the US, or in the US and
Australia, from non-originating materials only, or from
non-originating materials and originating materials, are US
originating goods.
• Subdivision F sets out when accessories, spare parts or tools
(imported with other goods) are US originating goods.
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• Subdivision G deals with how the packaging materials or
containers in which goods are packaged affects whether the
goods are US originating goods.
• Subdivision H deals with how the consignment of goods
affects whether the goods are US originating goods.
153YA Interpretation
Definitions
(1) In this Division:
Agreement means the Australia-United States Free Trade
Agreement done at Washington DC on 18 May 2004, as amended
from time to time.
Note: In 2004 the text of the Agreement was accessible through the website
of the Department of Foreign Affairs and Trade.
Australian originating goods means goods that are Australian
originating goods under a law of the US that implements the
Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983.
Note: The text of the Convention is set out in Australian Treaty Series 1988
No. 30. In 2004 this was available in the Australian Treaties Library
of the Department of Foreign Affairs and Trade, accessible through
that Department’s website.
customs value, in relation to goods, has the meaning given by
section 159.
fuel has its ordinary meaning.
Harmonized System means the Harmonized Commodity
Description and Coding System (as in force from time to time) that
is established by or under the Convention.
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Harmonized US Tariff Schedule means the Harmonized Tariff
Schedule of the United States (as in force from time to time).
indirect materials means:
(a) goods used in the production, testing or inspection of other
goods, but that are not physically incorporated in the other
goods; or
(b) goods used in the operation or maintenance of buildings or
equipment associated with the production of other goods;
including:
(c) fuel; and
(d) tools, dies and moulds; and
(e) lubricants, greases, compounding materials and other similar
goods; and
(f) gloves, glasses, footwear, clothing, safety equipment and
supplies for any of these things; and
(g) catalysts and solvents.
Interpretation Rules means the General Rules for the
Interpretation of the Harmonized System provided for by the
Convention.
non-originating materials means goods that are not originating
materials.
originating materials means:
(a) goods that are used in the production of other goods and that
are US originating goods; or
(b) goods that are used in the production of other goods and that
are Australian originating goods; or
(c) indirect materials.
Example: This example illustrates goods produced from originating materials
and non-originating materials.
Pork sausages are produced in the US from US cereals, Hungarian
frozen pork meat and Brazilian spices.
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The US cereals are originating materials since they are goods used in
the production of other goods (the sausages) and they are US
originating goods under Subdivision B.
The Hungarian frozen pork meat and Brazilian spices are
non-originating materials since they are produced in countries other
than the US and Australia.
person of the US means a person of a Party within the meaning, in
so far as it relates to the US, of Article 1.2 of the Agreement.
produce means grow, raise, mine, harvest, fish, trap, hunt,
manufacture, process, assemble or disassemble. Producer and
production have corresponding meanings.
recovered goods means goods in the form of individual parts that:
(a) have resulted from the complete disassembly of goods which
have passed their useful life or which are no longer useable
due to defects; and
(b) have been cleaned, inspected or tested (as necessary) to bring
them into reliable working condition.
remanufactured goods means goods that:
(a) are produced entirely in the US; and
(b) are classified to:
(i) Chapter 84, 85 or 87 (other than heading 8418, 8516 or
8701 to 8706), or to heading 9026, 9031 or 9032 of
Chapter 90, of the Harmonized System; or
(ii) any other tariff classification prescribed by the
regulations; and
(c) are entirely or partially comprised of recovered goods; and
(d) have a similar useful life, and meet the same performance
standards, as new goods:
(i) that are so classified; and
(ii) that are not comprised of any recovered goods; and
(e) have a producer’s warranty similar to such new goods.
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Schedule 1 tariff table means the table in Schedule 1 to the
Customs (Australia-United States Free Trade Agreement)
Regulations 2004.
Schedule 2 tariff table means the table in Schedule 2 to the
Customs (Australia-United States Free Trade Agreement)
Regulations 2004.
US means the United States of America.
used means used or consumed in the production of goods.
US originating goods means goods that, under this Division, are
US originating goods.
Value of goods
(2) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(3) In specifying tariff classifications for the purposes of this Division,
the regulations may refer to the following:
(a) the Harmonized System;
(b) the Harmonized US Tariff Schedule.
(4) Subsection 4(3A) does not apply for the purposes of this Division.
Regulations
(5) For the purposes of this Division, the regulations may apply, adopt
or incorporate any matter contained in any instrument or other
writing as in force or existing from time to time.
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Subdivision B—Goods wholly obtained or produced entirely in
the US
153YB Goods wholly obtained or produced entirely in the US
(1) Goods are US originating goods if they are wholly obtained or
produced entirely in the US.
(2) Goods are wholly obtained or produced entirely in the US if, and
only if, the goods are:
(a) minerals extracted in the US; or
(b) plants grown in the US, or in the US and Australia, or
products obtained from such plants; or
(c) live animals born and raised in the US, or in the US and
Australia, or products obtained from such animals; or
(d) goods obtained from hunting, trapping, fishing or aquaculture
conducted in the US; or
(e) fish, shellfish or other marine life taken from the sea by ships
registered or recorded in the US and flying the flag of the
US; or
(f) goods produced exclusively from goods referred to in
paragraph (e) on board factory ships registered or recorded in
the US and flying the flag of the US; or
(g) goods taken from the seabed, or beneath the seabed, outside
the territorial waters of the US by the US or a person of the
US, but only if the US has the right to exploit that part of the
seabed; or
(h) goods taken from outer space by the US or a person of the
US; or
(i) waste and scrap that:
(i) has been derived from production operations in the US;
or
(ii) has been derived from used goods that are collected in
the US and that are fit only for the recovery of raw
materials; or
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(j) recovered goods derived in the US and used in the US in the
production of remanufactured goods; or
(k) goods produced entirely in the US exclusively from goods
referred to in paragraphs (a) to (i) or from their derivatives.
Subdivision C—Goods produced entirely in the US or in the US
and Australia exclusively from originating materials
153YC Goods produced entirely in the US or in the US and
Australia exclusively from originating materials
Goods are US originating goods if they are produced entirely in
the US, or entirely in the US and Australia, exclusively from
originating materials.
Subdivision D—Goods (except clothing and textiles) produced
entirely in the US or in the US and Australia from
non-originating materials
153YD Simplified outline
The following is a simplified outline of this Subdivision:
• This Subdivision sets out when goods (except clothing and
textiles) that are produced entirely in the US, or in the US and
Australia, from non-originating materials only, or from
non-originating materials and originating materials, are US
originating goods.
• The goods may be US originating goods under section 153YE
(which applies to all goods except clothing and textiles).
• The goods may also be US originating goods under
section 153YF (which applies only to goods that are
chemicals, plastics or rubber).
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153YE Goods (except clothing and textiles) produced entirely in the
US or in the US and Australia from non-originating
materials
(1) Goods are US originating goods if:
(a) a tariff classification (the final classification) that is
specified in column 2 of the Schedule 1 tariff table applies to
the goods; and
(b) they are produced entirely in the US, or entirely in the US
and Australia, from non-originating materials only or from
non-originating materials and originating materials; and
(c) if any of the following 3 requirements apply in relation to the
goods—that requirement is satisfied.
First requirement
(2) Subject to subsection (3), the first requirement applies only if a
change in tariff classification is specified in column 3 of the
Schedule 1 tariff table opposite the final classification for the
goods. The first requirement is that:
(a) each of the non-originating materials satisfies the
transformation test (see subsection (8)); or
(b) the following are satisfied:
(i) the total value of all the non-originating materials, that
do not satisfy the transformation test (see
subsection (8)), does not exceed 10% of the customs
value of the goods;
(ii) if one or more of the non-originating materials are
prescribed for the purposes of this paragraph—each of
those non-originating materials satisfies the
transformation test (see subsection (8)).
Note 1: Paragraph (2)(b) relates to Article 5.2 (De Minimis) of the Agreement.
Note 2: The value of the non-originating materials is to be worked out in
accordance with the regulations: see subsection 153YA(2).
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(3) However, the first requirement does not apply if:
(a) an alternative requirement to the change in tariff
classification is also specified in column 3 of the Schedule 1
tariff table opposite the final classification for the goods; and
(b) that alternative requirement is satisfied.
Second requirement
(4) Subject to subsection (5), the second requirement applies only if a
regional value content requirement is specified in column 3 of the
Schedule 1 tariff table opposite the final classification for the
goods. The second requirement is that the goods satisfy that
regional value content requirement.
(5) However, the second requirement does not apply if:
(a) an alternative requirement to the regional value content
requirement is also specified in column 3 of the Schedule 1
tariff table opposite the final classification for the goods; and
(b) that alternative requirement is satisfied.
(6) The regulations may prescribe different regional value content
requirements for different kinds of goods.
Third requirement
(7) The third requirement is that the goods satisfy any other
requirement that is specified in, or referred to in, column 3 of the
Schedule 1 tariff table opposite the final classification for the
goods.
Transformation test
(8) A non-originating material satisfies the transformation test if:
(a) it satisfies the change in tariff classification that is specified
in column 3 of the Schedule 1 tariff table opposite the final
classification for the goods; or
(b) it does not satisfy the change in tariff classification
mentioned in paragraph (a), but it was produced entirely in
the US, or entirely in the US and Australia, from other
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non-originating materials, and each of those materials
satisfies the transformation test (including by one or more
applications of this subsection).
Note 1: Paragraph (8)(b) relates to paragraph 2 of Article 5.3 (Accumulation)
of the Agreement.
Note 2: Subsection (8) operates in a recursive manner: a non-originating
material may satisfy the transformation test in its own right, or it may
satisfy it because each non-originating material used to produce it
satisfies the transformation test (whether because each of those
materials does so in its own right, or because each non-originating
material used to produce the material does so), and so on.
153YF Goods that are chemicals, plastics or rubber
Goods are US originating goods if:
(a) they are produced entirely in the US, or entirely in the US
and Australia, from non-originating materials only or from
non-originating materials and originating materials; and
(b) they are goods that are classified to any of Chapters 28 to 40
of the Harmonized System; and
(c) a tariff classification (the final classification) that is
specified in column 2 of the Schedule 1 tariff table applies to
the goods; and
(d) before the tariff classifications in column 2 of that table in
relation to Chapter 28 or 39 of the Harmonized System, the
regulations specify particular rules in column 3 of that table;
and
(e) those rules apply in relation to the final classification for the
goods; and
(f) the goods satisfy those rules.
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Subdivision E—Goods that are clothing or textiles produced
entirely in the US or in the US and Australia from
non-originating materials
153YG Simplified outline
The following is a simplified outline of this Subdivision:
• This Subdivision sets out when goods that are clothing or
textiles that are produced entirely in the US, or in the US and
Australia, from non-originating materials only, or from
non-originating materials and originating materials, are US
originating goods.
• The goods may be US originating goods under section 153YH
(which applies to all clothing and textiles).
• The goods may also be US originating goods under
section 153YI (which applies only to clothing and textiles
classified to Chapter 62 of the Harmonized System).
153YH Goods that are clothing or textiles produced entirely in the
US or in the US and Australia from non-originating
materials
(1) Subject to subsection (5), goods are US originating goods if:
(a) a tariff classification (the final classification) that is
specified in column 2 of the Schedule 2 tariff table applies to
the goods; and
(b) they are produced entirely in the US, or entirely in the US
and Australia, from non-originating materials only or from
non-originating materials and originating materials; and
(ba) if the component of the goods that determines the final
classification for the goods contains elastomeric yarns—the
elastomeric yarns are produced entirely in the US or
Australia; and
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(c) if any of the following 2 requirements apply in relation to the
goods—that requirement is satisfied.
Note 1: Subsection (5) sets out a qualification for goods put up in a set for
retail sale.
Note 2: Paragraph (1)(ba) relates to paragraph 7 of Article 4.2 (Rules of origin
and related matters) of the Agreement.
First requirement
(2) The first requirement applies only if a change in tariff classification
is specified in column 3 of the Schedule 2 tariff table opposite the
final classification for the goods. The first requirement is that:
(a) subject to subsection (3), each of the non-originating
materials satisfies the transformation test (see
subsection (7)); or
(b) the following are satisfied:
(i) the total weight of all the relevant non-originating
materials (see subsection (8)) does not exceed 7% of the
total weight of the component of the goods that
determines the final classification for the goods;
(ii) if one or more of the non-originating materials are
prescribed for the purposes of this paragraph—each of
those non-originating materials satisfies the
transformation test (see subsection (7)).
Note: Paragraph (2)(b) relates to paragraph 6 (De Minimis) of Article 4.2 of
the Agreement.
(3) In relation to goods classified to Chapter 61, 62 or 63 of the
Harmonized System, paragraph (2)(a) is to be applied by applying:
(a) for goods covered by Chapter 61 of the Harmonized
System—Chapter Rule 2 for Chapter 61 that is set out in the
Schedule 2 tariff table; and
(b) for goods covered by Chapter 62 of the Harmonized
System—Chapter Rule 3 for Chapter 62 that is set out in the
Schedule 2 tariff table; and
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(c) for goods covered by Chapter 63 of the Harmonized
System—Chapter Rule 1 for Chapter 63 that is set out in the
Schedule 2 tariff table.
Second requirement
(4) The second requirement is that the goods satisfy any other
requirement that is specified in, or referred to in, column 3 of the
Schedule 2 tariff table opposite the final classification for the
goods.
Goods put up in a set for retail sale
(5) However, if:
(a) the goods are put up in a set for retail sale; and
(b) the goods are classified in accordance with Rule 3 of the
Interpretation Rules;
the goods are US originating goods only if:
(c) all of the goods in the set are US originating goods under this
Division; or
(d) the total value of the goods in the set that are not US
originating goods under this Division does not exceed 10%
of the customs value of the set of goods.
Note: The value of the goods in the set is to be worked out in accordance
with the regulations: see subsection 153YA(2).
(6) In applying paragraph (5)(c), assume the goods were not part of a
set.
Example: A skirt and a belt are put up in a set for retail sale. The skirt and the
belt have been classified under Rule 3 of the Interpretation Rules
according to the tariff classification applicable to skirts.
The effect of subsection (6) is that the origin of the belt must now be
determined according to the tariff classification applicable to belts.
Transformation test
(7) A non-originating material satisfies the transformation test if:
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(a) it satisfies the change in tariff classification that is specified
in column 3 of the Schedule 2 tariff table opposite the final
classification for the goods; or
(b) it does not satisfy the change in tariff classification
mentioned in paragraph (a), but it was produced entirely in
the US, or entirely in the US and Australia, from other
non-originating materials, and each of those materials
satisfies the transformation test (including by one or more
applications of this subsection).
Note 1: Paragraph (7)(b) relates to paragraph 2 of Article 5.3 (Accumulation)
of the Agreement.
Note 2: Subsection (7) operates in a recursive manner: a non-originating
material may satisfy the transformation test in its own right, or it may
satisfy it because each non-originating material used to produce it
satisfies the transformation test (whether because each of those
materials does so in its own right, or because each non-originating
material used to produce the material does so), and so on.
(8) In this section:
relevant non-originating materials, in relation to goods, means
non-originating materials that:
(a) are used to produce the component of the goods that
determines the final classification for the goods; and
(b) do not satisfy the transformation test (see subsection (7)).
153YI Goods that are clothing and textiles classified to Chapter 62
of the Harmonized System
Goods are US originating goods if:
(a) they are produced entirely in the US, or entirely in the US
and Australia, from non-originating materials only or from
non-originating materials and originating materials; and
(b) they are goods that are classified to Chapter 62 of the
Harmonized System; and
(c) either:
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(i) in any case—the goods satisfy Chapter Rule 2 for
Chapter 62 that is set out in the Schedule 2 tariff table;
or
(ii) in the case of goods that are classified to subheading
6205.20 or 6205.30 of Chapter 62 of the Harmonized
System—the goods satisfy the subheading rule for that
subheading that is set out in the Schedule 2 tariff table.
Subdivision F—Other US originating goods
153YJ Standard accessories, spare parts and tools
(1) If goods (the underlying goods) are imported into Australia with
standard accessories, standard spare parts or standard tools, then
the accessories, spare parts or tools are US originating goods if:
(a) the underlying goods are US originating goods; and
(b) the accessories, spare parts or tools are not invoiced
separately from the underlying goods; and
(c) the quantities and value of the accessories, spare parts or
tools are the usual quantities and value in relation to the
underlying goods.
(2) In working out if the underlying goods are US originating goods, if
the goods must satisfy a regional value content requirement under
Subdivision D, the regulations must require the value of the
accessories, spare parts or tools to be taken into account for the
purposes of that requirement.
Note: The value of the accessories, spare parts or tools is to be worked out in
accordance with the regulations: see subsection 153YA(2).
Subdivision G—Packaging materials and containers
153YK Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
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(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for
the purposes of this Division (with 1 exception).
(2) The exception is that in working out if the goods are US
originating goods, if the goods must satisfy a regional value
content requirement under Subdivision D, the regulations must
require the value of the packaging material or container to be taken
into account for the purposes of that requirement.
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153YA(2).
Subdivision H—Consignment
153YL Consignment
(1) Goods are not US originating goods under this Division if:
(a) they are transported through a country or place other than the
US or Australia; and
(b) they undergo any process of production, or any other
operation, in that country or place (other than unloading,
reloading, any operation to preserve them in good condition
or any operation that is necessary for them to be transported
to Australia).
(2) This section applies despite any other provision of this Division.
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Division 1D—Thai originating goods
Subdivision A—Preliminary
153Z Simplified outline
The following is a simplified outline of this Division:
• This Division defines Thai originating goods. Preferential
rates of customs duty under the Customs Tariff Act 1995 apply
to Thai originating goods that are imported into Australia.
• Subdivision B sets out when goods that are wholly obtained
goods of Thailand are Thai originating goods.
• Subdivision C sets out when goods that are produced entirely
in Thailand, or in Thailand and Australia, are Thai originating
goods.
• Subdivision D sets out when accessories, spare parts or tools
(imported with other goods) are Thai originating goods.
• Subdivision E deals with how the packaging materials or
containers in which goods are packaged affects whether the
goods are Thai originating goods.
• Subdivision F deals with how the consignment of goods
affects whether the goods are Thai originating goods.
153ZA Interpretation
Definitions
(1) In this Division:
Agreement means the Thailand-Australia Free Trade Agreement,
done at Canberra on 5 July 2004, as amended from time to time.
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Note: In 2004 the text of the Agreement was accessible through the website
of the Department of Foreign Affairs and Trade.
Australian originating goods means goods that are Australian
originating goods under a law of Thailand that implements the
Agreement.
Certificate of Origin means a certificate that is in force and that
complies with the requirements of Annex 4.2 of the Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983.
Note: The text of the Convention is set out in Australian Treaty Series 1988
No. 30. In 2004 this was available in the Australian Treaties Library
of the Department of Foreign Affairs and Trade, accessible through
that Department’s website.
customs value, in relation to goods, has the meaning given by
section 159.
Harmonized System means the Harmonized Commodity
Description and Coding System (as in force from time to time) that
is established by or under the Convention.
Interpretation Rules means the General Rules for the
Interpretation of the Harmonized System provided for by the
Convention.
non-originating materials means goods that are not originating
materials.
originating materials means:
(a) goods that are used in the production of other goods and that
are Thai originating goods; or
(b) goods that are used in the production of other goods and that
are Australian originating goods.
produce means grow, raise, mine, harvest, fish, trap, hunt,
manufacture, process, assemble or disassemble. Producer and
production have corresponding meanings.
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tariff table means the table in Schedule 1 to the Customs
(Thailand-Australia Free Trade Agreement) Regulations 2004.
territorial sea has the same meaning as in the Seas and Submerged
Lands Act 1973.
Thai originating goods means goods that, under this Division, are
Thai originating goods.
Value of goods
(2) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(3) In specifying tariff classifications for the purposes of this Division,
the regulations may refer to the Harmonized System.
(4) Subsection 4(3A) does not apply for the purposes of this Division.
Regulations
(5) For the purposes of this Division, the regulations may apply, adopt
or incorporate any matter contained in any instrument or other
writing as in force or existing from time to time.
Subdivision B—Wholly obtained goods of Thailand
153ZB Wholly obtained goods of Thailand
(1) Goods are Thai originating goods if:
(a) they are wholly obtained goods of Thailand; and
(b) either:
(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for
the goods; or
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(ii) Australia has waived the requirement for a Certificate of
Origin for the goods.
(2) Goods are wholly obtained goods of Thailand if, and only if, the
goods are:
(a) minerals extracted in Thailand; or
(b) agricultural goods harvested, picked or gathered in Thailand;
or
(c) live animals born and raised in Thailand; or
(d) products obtained from live animals in Thailand; or
(e) goods obtained directly from hunting, trapping, fishing,
gathering or capturing carried out in Thailand; or
(f) fish, shellfish, plant or other marine life taken:
(i) within the territorial sea of Thailand; or
(ii) within any other maritime zone in which Thailand has
sovereign rights under the law of Thailand and in
accordance with UNCLOS; or
(iii) from the high seas by ships flying the flag of Thailand;
or
(g) goods obtained or produced exclusively from goods referred
to in paragraph (f) on board factory ships flying the flag of
Thailand; or
(h) goods taken from the seabed or the subsoil beneath the
seabed of the territorial sea of Thailand or of the continental
shelf of Thailand:
(i) by Thailand; or
(ii) by a national of Thailand; or
(iii) by a body corporate incorporated in Thailand; or
(i) waste and scrap that has been derived from production
operations in Thailand and that is fit only for the recovery of
raw materials; or
(j) used goods that are collected in Thailand and that are fit only
for the recovery of raw materials; or
(k) goods produced entirely in Thailand exclusively from goods
referred to in paragraphs (a) to (j).
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Subdivision C—Goods produced entirely in Thailand or in
Thailand and Australia
153ZC Simplified outline
The following is a simplified outline of this Subdivision:
• This Subdivision sets out when goods that are produced
entirely in Thailand, or in Thailand and Australia, are Thai
originating goods.
• The goods may be Thai originating goods under
section 153ZD (which applies to all goods).
• The goods may also be Thai originating goods under
section 153ZE (which applies only to goods that are
chemicals, plastics or rubber).
153ZD Goods produced entirely in Thailand or in Thailand and
Australia
(1) Subject to subsection (6), goods are Thai originating goods if:
(a) they are classified to a heading or subheading of the
Harmonized System that is specified in column 1 or 2 of the
tariff table; and
(b) they are produced entirely in Thailand, or entirely in
Thailand and Australia, from originating materials or
non-originating materials, or both; and
(c) the requirement or requirements that are specified in column
4 of the tariff table and that apply to the goods are satisfied;
and
(d) either:
(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for
the goods; or
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(ii) Australia has waived the requirement for a Certificate of
Origin for the goods.
Change in tariff classification
(2) The regulations may make it a requirement (the tariff change
requirement) that each non-originating material (if any) used to
produce the goods must satisfy a particular change in tariff
classification. The regulations may also set out when a
non-originating material is taken to satisfy that change.
(3) The tariff change requirement is also taken to be satisfied if the
total value of all the non-originating materials that:
(a) do not satisfy the particular change in tariff classification;
and
(b) are used to produce the goods;
does not exceed 10% of the customs value of the goods.
Regional value content
(4) The regulations may make it a requirement that the goods must
satisfy a regional value content requirement. The regulations may
prescribe different regional value content requirements for
different kinds of goods.
No limit on paragraph (1)(c)
(5) Subsections (2) and (4) do not limit the requirements the
regulations may specify under paragraph (1)(c).
Dilution with water or another substance
(6) However, the goods are not Thai originating goods under this
section if:
(a) they are classified to any of Chapters 1 to 40 of the
Harmonized System; and
(b) they are produced merely as a result of non-originating
materials being diluted with water or another substance; and
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(c) that dilution does not materially alter the characteristics of
the non-originating materials.
153ZE Goods that are chemicals, plastics or rubber
Goods are Thai originating goods if:
(a) they are produced entirely in Thailand or entirely in Thailand
and Australia; and
(b) they are classified to any of Chapters 28 to 40 of the
Harmonized System; and
(c) they are the product of a chemical reaction (within the
meaning of the Customs (Thailand-Australia Free Trade
Agreement) Regulations 2004); and
(d) either:
(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for
the goods; or
(ii) Australia has waived the requirement for a Certificate of
Origin for the goods.
Subdivision D—Other Thai originating goods
153ZF Standard accessories, spare parts and tools
(1) If goods (the underlying goods) are imported into Australia with
standard accessories, standard spare parts or standard tools, then
the accessories, spare parts or tools are Thai originating goods if:
(a) the underlying goods are Thai originating goods; and
(b) the accessories, spare parts or tools are not invoiced
separately from the underlying goods; and
(c) the quantities and value of the accessories, spare parts or
tools are the usual quantities and value in relation to the
underlying goods.
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Exception
(2) However, the accessories, spare parts or tools are not Thai
originating goods under this section if:
(a) the underlying goods must satisfy a regional value content
requirement under section 153ZD to be Thai originating
goods; and
(b) the accessories, spare parts or tools are imported solely for
the purpose of artificially raising the regional value content
of the underlying goods.
Underlying goods
(3) If:
(a) the underlying goods must satisfy a regional value content
requirement under section 153ZD to be Thai originating
goods; and
(b) the accessories, spare parts or tools are not imported solely
for the purpose of artificially raising the regional value
content of the underlying goods;
then the regulations must require the value of the accessories, spare
parts or tools to be taken into account for the purposes of that
requirement.
Note: The value of the accessories, spare parts or tools is to be worked out in
accordance with the regulations: see subsection 153ZA(2).
Subdivision E—Packaging materials and containers
153ZG Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for
the purposes of this Division (with 1 exception).
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(2) The exception is that in working out if the goods are Thai
originating goods, if the goods must satisfy a regional value
content requirement under section 153ZD, the regulations must
require the value of the packaging material or container to be taken
into account for the purposes of that requirement.
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153ZA(2).
Subdivision F—Consignment
153ZH Consignment
(1) Goods are not Thai originating goods under this Division if:
(a) they are transported through a country or place other than
Thailand or Australia; and
(b) either:
(i) they undergo any process of production or other
operation in that country or place (other than any
operation to preserve them in good condition or any
operation that is necessary for them to be transported to
Australia); or
(ii) they are traded or used in that country or place.
(2) This section applies despite any other provision of this Division.
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Section 153ZIA
Division 1E—New Zealand originating goods
Subdivision A—Preliminary
153ZIA Simplified outline
The following is a simplified outline of this Division:
• This Division defines New Zealand originating goods.
Preferential rates of customs duty under the Customs Tariff
Act 1995 apply to New Zealand originating goods that are
imported into Australia.
• Subdivision B provides that goods are New Zealand
originating goods if they are wholly obtained or produced in
New Zealand or in New Zealand and Australia.
• Subdivision C provides that goods are New Zealand
originating goods if they are produced entirely in New
Zealand, or in New Zealand and Australia, from originating
materials only.
• Subdivision D sets out when goods are New Zealand
originating goods because they are produced entirely in New
Zealand, or in New Zealand and Australia, from
non-originating materials only or from non-originating
materials and originating materials.
• Subdivision E sets out when goods are New Zealand
originating goods because they are accessories, spare parts or
tools imported with other goods.
• Subdivision F sets out when goods are New Zealand
originating goods because they are wholly manufactured in
New Zealand.
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• Subdivision G provides that goods are not New Zealand
originating goods under this Division merely because of
certain operations.
• Subdivision H deals with how the consignment of goods
affects whether the goods are New Zealand originating goods.
153ZIB Interpretation
Definitions
(1) In this Division:
Agreement means the Australia New Zealand Closer Economic
Relations Trade Agreement done at Canberra on 28 March 1983,
as amended from time to time.
Note: The text of the Agreement is set out in Australian Treaty Series 1983
No. 2. In 2006 the text of an Agreement in the Australian Treaty
Series was accessible through the Australian Treaties Library on the
AustLII website (www.austlii.edu.au).
aquaculture has the meaning given by Article 3 of the Agreement.
Australian originating goods means goods that are Australian
originating goods under a law of New Zealand that implements the
Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983.
Note: The text of the Convention is set out in Australian Treaty Series 1988
No. 30. In 2006 the text of a Convention in the Australian Treaty
Series was accessible through the Australian Treaties Library on the
AustLII website (www.austlii.edu.au).
customs value of goods has the meaning given by section 159.
Harmonized System means the Harmonized Commodity
Description and Coding System (as in force from time to time) that
is established by or under the Convention.
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indirect materials means:
(a) goods or energy used or consumed in the production, testing
or inspection of goods, but not physically incorporated in the
goods; or
(b) goods or energy used or consumed in the operation or
maintenance of buildings or equipment associated with the
production of goods;
including:
(c) fuel (within its ordinary meaning); and
(d) tools, dies and moulds; and
(e) spare parts; and
(f) lubricants, greases, compounding materials and other similar
goods; and
(g) gloves, glasses, footwear, clothing, safety equipment and
supplies; and
(h) catalysts and solvents.
manufacture means the creation of an article essentially different
from the matters or substances that go into that creation.
New Zealand originating goods means goods that, under this
Division, are New Zealand originating goods.
non-originating materials means goods that are not originating
materials.
originating materials means:
(a) New Zealand originating goods that are used or consumed in
the production of other goods; or
(b) Australian originating goods that are used or consumed in the
production of other goods; or
(c) indirect materials.
produce means grow, farm, raise, breed, mine, harvest, fish, trap,
hunt, capture, gather, collect, extract, manufacture, process,
assemble, restore or renovate.
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territorial sea has the same meaning as in the Seas and Submerged
Lands Act 1973.
Regional value content of goods
(2) The regional value content of goods for the purposes of this
Division is to be worked out in accordance with the regulations.
The regulations may prescribe different regional value content
rules for different kinds of goods.
Value of goods
(3) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(4) In specifying tariff classifications for the purposes of this Division,
the regulations may refer to the Harmonized System.
(5) Subsection 4(3A) does not apply for the purposes of this Division.
Incorporation of other instruments
(6) For the purposes of this Division, the regulations may apply, adopt
or incorporate any matter contained in any instrument or other
writing as in force or existing from time to time.
Subdivision B—Goods wholly obtained or produced in New
Zealand or New Zealand and Australia
153ZIC Goods wholly obtained or produced in New Zealand or New
Zealand and Australia
(1) Goods are New Zealand originating goods if they are wholly
obtained or produced in New Zealand or in New Zealand and
Australia.
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(2) Goods are wholly obtained or produced in New Zealand or in
New Zealand and Australia if, and only if, the goods are:
(a) minerals extracted in New Zealand; or
(b) plants grown in New Zealand, or in New Zealand and
Australia, or products obtained in New Zealand from such
plants; or
(c) live animals born and raised in New Zealand, or in New
Zealand and Australia; or
(d) products obtained from live animals in New Zealand; or
(e) goods obtained from hunting, trapping, fishing, capturing or
aquaculture conducted in New Zealand; or
(f) fish, shellfish or other marine life taken from the sea by ships
that are registered or recorded in New Zealand and are flying,
or are entitled to fly, the flag of New Zealand; or
(g) goods produced or obtained exclusively from goods referred
to in paragraph (f) on board factory ships that are registered
or recorded in New Zealand and are flying the flag of New
Zealand; or
(h) goods taken from the seabed, or the subsoil beneath the
seabed, of the territorial sea of New Zealand or of the
continental shelf of New Zealand:
(i) by New Zealand; or
(ii) by a New Zealand citizen; or
(iii) by a body corporate incorporated in New Zealand;
but only if New Zealand has the right to exploit that part of
the seabed; or
(i) waste and scrap that has been derived from production
operations in New Zealand, or from used goods collected in
New Zealand, and that is fit only for the recovery of raw
materials; or
(j) goods produced entirely in New Zealand, or in New Zealand
and Australia, exclusively from goods referred to in
paragraphs (a) to (i) or from their derivatives.
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Subdivision C—Goods produced in New Zealand or New
Zealand and Australia from originating materials
153ZID Goods produced in New Zealand or New Zealand and
Australia from originating materials
Goods are New Zealand originating goods if they are produced
entirely in New Zealand, or entirely in New Zealand and Australia,
from originating materials only.
Subdivision D—Goods produced in New Zealand or New
Zealand and Australia from non-originating
materials
153ZIE Goods produced in New Zealand or New Zealand and
Australia from non-originating materials
(1) Goods are New Zealand originating goods if:
(a) they are classified to a heading or subheading of the
Harmonized System specified in column 1 or 2 of the table in
Schedule 1 to the Customs (New Zealand Rules of Origin)
Regulations 2006; and
(b) they are produced entirely in New Zealand, or entirely in
New Zealand and Australia, from non-originating materials
only or from non-originating materials and originating
materials; and
(c) each requirement that is specified in the regulations to apply
in relation to the goods is satisfied.
Change in tariff classification
(2) The regulations may specify that each non-originating material
used or consumed in the production of the goods is required to
satisfy a specified change in tariff classification.
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(3) The regulations may also specify when a non-originating material
used or consumed in the production of the goods is taken to satisfy
the change in tariff classification.
(4) If:
(a) the requirement referred to in subsection (2) applies in
relation to the goods; and
(b) one or more of the non-originating materials used or
consumed in the production of the goods do not satisfy the
change in tariff classification;
then the requirement referred to in subsection (2) is taken to be
satisfied if the total value of those non-originating materials does
not exceed 10% of the customs value of the goods.
Regional value content
(5) The regulations may specify that the goods are required to have a
regional value content of at least a specified percentage.
(6) If:
(a) the goods are required to have a regional value content of at
least a particular percentage; and
(b) the goods are imported into Australia with standard
accessories, standard spare parts or standard tools; and
(c) the accessories, spare parts or tools are not invoiced
separately from the goods; and
(d) the quantities and value of the accessories, spare parts or
tools are customary for the goods;
then the regulations must require the value of the accessories, spare
parts or tools to be taken into account as originating materials or
non-originating materials, as the case may be, for the purposes of
working out the regional value content of the goods.
Note: The value of the accessories, spare parts or tools is to be worked out in
accordance with the regulations: see subsection 153ZIB(3).
(7) For the purposes of subsection (6), disregard section 153ZIG in
working out whether the accessories, spare parts or tools are
originating materials or non-originating materials.
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(8) However, subsection (6) does not apply if the accessories, spare
parts or tools are imported solely for the purpose of artificially
raising the regional value content of the goods.
No limit on regulations
(9) Subsections (2) and (5) do not limit paragraph (1)(c).
153ZIF Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the General Rules for the
Interpretation of the Harmonized System provided for by the
Convention;
then the packaging material or container is to be disregarded for
the purposes of this Subdivision (with 1 exception).
Exception
(2) If the goods are required to have a regional value content of at least
a particular percentage, the regulations must require the value of
the packaging material or container to be taken into account as
originating materials or non-originating materials, as the case may
be, for the purposes of working out the regional value content of
the goods.
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153ZIB(3).
Subdivision E—Goods that are standard accessories, spare
parts or tools
153ZIG Goods that are standard accessories, spare parts or tools
Goods are New Zealand originating goods if:
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(a) they are standard accessories, standard spare parts or standard
tools in relation to other goods; and
(b) the other goods are imported into Australia with the
accessories, spare parts or tools; and
(c) the accessories, spare parts or tools are not imported solely
for the purpose of artificially raising the regional value
content of the other goods; and
(d) the other goods are New Zealand originating goods; and
(e) the accessories, spare parts or tools are not invoiced
separately from the other goods; and
(f) the quantities and value of the accessories, spare parts or
tools are customary for the goods.
Subdivision F—Goods wholly manufactured in New Zealand
153ZIH Goods wholly manufactured in New Zealand
(1) Goods are New Zealand originating goods if they are wholly
manufactured in New Zealand from one or more of the following:
(a) unmanufactured raw products;
(b) materials wholly manufactured in Australia or New Zealand
or Australia and New Zealand;
(c) materials covered by subsection (2).
(2) The Comptroller-General of Customs may, by legislative
instrument, determine specified materials imported into New
Zealand to be manufactured raw materials of New Zealand.
Subdivision G—Non-qualifying operations
153ZIJ Non-qualifying operations
(1) Goods are not New Zealand originating goods under this Division
merely because of the following operations:
(a) operations to preserve goods in good condition for the
purposes of transport or storage;
(b) disassembly of goods;
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(c) affixing of marks, labels or other similar distinguishing signs
on goods or their packaging;
(d) packaging, changes to packaging, the breaking up or
assembly of packages or presenting goods for transport or
sale;
(e) quality control inspections;
(f) any combination of operations referred to in paragraphs (a) to
(e).
(2) This section applies despite any other provision of this Division.
Subdivision H—Consignment
153ZIK Consignment
(1) Goods are not New Zealand originating goods under this Division
if:
(a) they are transported through a country or place other than
New Zealand or Australia; and
(b) they undergo subsequent production or any other operation in
that country or place (other than unloading, reloading,
storing, repacking, relabelling or any operation that is
necessary to preserve them in good condition or to transport
them to Australia).
(2) This section applies despite any other provision of this Division.
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Section 153ZJA
Division 1F—Chilean originating goods
Subdivision A—Preliminary
153ZJA Simplified outline
The following is a simplified outline of this Division:
• This Division defines Chilean originating goods. Preferential
rates of customs duty under the Customs Tariff Act 1995 apply
to Chilean originating goods that are imported into Australia.
• Subdivision B provides that goods are Chilean originating
goods if they are wholly obtained goods of Chile.
• Subdivision C provides that goods are Chilean originating
goods if they are produced entirely in the territory of Chile
from originating materials only.
• Subdivision D sets out when goods are Chilean originating
goods because they are produced entirely in the territory of
Chile, or in the territory of Chile and the territory of Australia,
from non-originating materials only or from non-originating
materials and originating materials.
• Subdivision E sets out when goods are Chilean originating
goods because they are accessories, spare parts, tools or
instructional or other information resources imported with
other goods.
• Subdivision F provides that goods are not Chilean originating
goods under this Division merely because of certain
operations.
• Subdivision G deals with how the consignment of goods
affects whether the goods are Chilean originating goods.
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153ZJB Interpretation
Definitions
(1) In this Division:
Agreement means the Australia-Chile Free Trade Agreement, done
at Canberra on 30 July 2008, as amended from time to time.
Note: In 2008, the text of the Agreement was accessible through the
Australian Treaties Library on the AustLII website
(www.austlii.edu.au).
Australian originating goods means goods that are Australian
originating goods under a law of Chile that implements the
Agreement.
Certificate of Origin means a certificate that is in force and that
complies with the requirements of Article 4.16 of the Agreement.
Chilean originating goods means goods that, under this Division,
are Chilean originating goods.
composite goods has the same meaning as it has in the Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983 [1988] ATS 30, as in force from time to
time.
Note: The text of the Convention is set out in Australian Treaty Series 1988
No. 30. In 2008, the text of a Convention in the Australian Treaty
Series was accessible through the Australian Treaties Library on the
AustLII website (www.austlii.edu.au).
customs value of goods has the meaning given by section 159.
Harmonized System means the Harmonized Commodity
Description and Coding System (as in force from time to time) that
is established by or under the Convention.
indirect materials means:
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(a) goods or energy used in the production, testing or inspection
of goods, but not physically incorporated in the goods; or
(b) goods or energy used in the maintenance of buildings or the
operation of equipment associated with the production of
goods;
including:
(c) fuel (within its ordinary meaning); and
(d) tools, dies and moulds; and
(e) spare parts and materials; and
(f) lubricants, greases, compounding materials and other similar
goods; and
(g) gloves, glasses, footwear, clothing, safety equipment and
supplies; and
(h) catalysts and solvents.
Interpretation Rules means the General Rules (as in force from
time to time) for the Interpretation of the Harmonized System
provided for by the Convention.
non-originating materials means goods that are not originating
materials.
originating materials means:
(a) Chilean originating goods that are used in the production of
other goods; or
(b) Australian originating goods that are used in the production
of other goods; or
(c) indirect materials.
person of Chile means person of a Party within the meaning,
insofar as it relates to Chile, of Article 2.1 of the Agreement.
produce means grow, farm, raise, breed, mine, harvest, fish, trap,
hunt, capture, gather, collect, extract, manufacture, process or
assemble.
territorial sea has the same meaning as in the Seas and Submerged
Lands Act 1973.
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territory of Australia means territory within the meaning, insofar
as it relates to Australia, of Article 2.1 of the Agreement.
territory of Chile means territory within the meaning, insofar as it
relates to Chile, of Article 2.1 of the Agreement.
Regional value content of goods
(2) The regional value content of goods for the purposes of this
Division is to be worked out in accordance with the regulations.
The regulations may prescribe different regional value content
rules for different kinds of goods.
Value of goods
(3) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(4) In specifying tariff classifications for the purposes of this Division,
the regulations may refer to the Harmonized System.
(5) Subsection 4(3A) does not apply for the purposes of this Division.
Subdivision B—Wholly obtained goods of Chile
153ZJC Wholly obtained goods of Chile
(1) Goods are Chilean originating goods if:
(a) they are wholly obtained goods of Chile; and
(b) either:
(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for
the goods; or
(ii) Australia has waived the requirement for a Certificate of
Origin for the goods.
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(2) Goods are wholly obtained goods of Chile if, and only if, the
goods are:
(a) minerals extracted in or from the territory of Chile; or
(b) goods listed in Section II of the Harmonized System that are
harvested, picked or gathered in the territory of Chile; or
(c) live animals born and raised in the territory of Chile; or
(d) goods obtained from live animals in the territory of Chile; or
(e) goods obtained from hunting, trapping, fishing, gathering,
capturing or aquaculture conducted in the territory of Chile;
or
(f) fish, shellfish or other marine life taken from the high seas by
ships that are registered or recorded in Chile and are flying
the flag of Chile; or
(g) goods obtained or produced from goods referred to in
paragraph (f) on board factory ships that are registered or
recorded in Chile and are flying the flag of Chile; or
(h) goods taken from the seabed, or beneath the seabed, outside
the territorial sea of Chile:
(i) by Chile; or
(ii) by a person of Chile;
but only if Chile has the right to exploit that part of the
seabed in accordance with international law; or
(i) waste and scrap that have been derived from production
operations in the territory of Chile, or from used goods
collected in the territory of Chile, and that are fit only for the
recovery of raw materials; or
(j) goods obtained or produced entirely in the territory of Chile
exclusively from goods referred to in paragraphs (a) to (i).
Subdivision C—Goods produced in Chile from originating
materials
153ZJD Goods produced in Chile from originating materials
Goods are Chilean originating goods if:
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(a) they are produced entirely in the territory of Chile from
originating materials only; and
(b) either:
(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for
the goods; or
(ii) Australia has waived the requirement for a Certificate of
Origin for the goods.
Subdivision D—Goods produced in Chile, or Chile and
Australia, from non-originating materials
153ZJE Goods produced in Chile, or Chile and Australia, from
non-originating materials
(1) Goods are Chilean originating goods if:
(a) they are classified to a heading or subheading of the
Harmonized System specified in column 1 of the table in
Schedule 1 to the Customs (Chilean Rules of Origin)
Regulations 2008; and
(b) they are produced entirely in the territory of Chile, or entirely
in the territory of Chile and the territory of Australia, from
non-originating materials only or from non-originating
materials and originating materials; and
(c) each requirement that is specified in the regulations to apply
in relation to the goods is satisfied; and
(d) either:
(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for
the goods; or
(ii) Australia has waived the requirement for a Certificate of
Origin for the goods.
This subsection is subject to subsections (9) and (10).
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Change in tariff classification
(2) The regulations may specify that each non-originating material
used in the production of the goods is required to satisfy a specified
change in tariff classification.
(3) The regulations may also specify when a non-originating material
used in the production of the goods is taken to satisfy the change in
tariff classification.
(4) If:
(a) the requirement referred to in subsection (2) applies in
relation to the goods; and
(b) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement referred to in subsection (2) is taken to be
satisfied if the total value of those non-originating materials does
not exceed 10% of the customs value of the goods.
Regional value content
(5) The regulations may specify that the goods are required to have a
regional value content of at least a specified percentage.
(6) If:
(a) the goods are required to have a regional value content of at
least a particular percentage; and
(b) the goods are imported into Australia with accessories, spare
parts, tools or instructional or other information resources;
and
(c) the accessories, spare parts, tools or instructional or other
information resources are not invoiced separately from the
goods; and
(d) the quantities and value of the accessories, spare parts, tools
or instructional or other information resources are customary
for the goods; and
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(e) the accessories, spare parts, tools or instructional or other
information resources are non-originating materials;
then the regulations must require the value of the accessories, spare
parts, tools or instructional or other information resources to be
taken into account as non-originating materials for the purposes of
working out the regional value content of the goods.
Note: The value of the accessories, spare parts, tools or instructional or other
information resources is to be worked out in accordance with the
regulations: see subsection 153ZJB(3).
(7) For the purposes of subsection (6), disregard section 153ZJG in
working out whether the accessories, spare parts, tools or
instructional or other information resources are non-originating
materials.
No limit on regulations
(8) Subsections (2) and (5) do not limit paragraph (1)(c).
Goods put up in a set for retail sale
(9) If:
(a) the goods are put up in a set for retail sale; and
(b) the goods are classified in accordance with Rule 3 of the
Interpretation Rules;
the goods are Chilean originating goods under this section only if:
(c) all of the goods in the set, considered individually, are
Chilean originating goods under this Division; or
(d) the total value of the goods in the set that are not Chilean
originating goods under this Division does not exceed 25%
of the customs value of the set of goods.
Note: The value of the goods in the set is to be worked out in accordance
with the regulations: see subsection 153ZJB(3).
Composite goods
(10) If:
(a) the goods are composite goods; and
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(b) the goods are classified in accordance with Rule 3 of the
Interpretation Rules;
the goods are Chilean originating goods under this section only if:
(c) all of the components of the composite goods, considered
individually, are Chilean originating goods under this
Division; or
(d) the total value of the components of the composite goods that
are not Chilean originating goods under this Division does
not exceed 25% of the customs value of the goods.
Note: The value of the components of the composite goods is to be worked
out in accordance with the regulations: see subsection 153ZJB(3).
153ZJF Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for
the purposes of this Subdivision (with 1 exception).
Exception
(2) If:
(a) the goods are required to have a regional value content of at
least a particular percentage; and
(b) the packaging material or container is a non-originating
material;
the regulations must require the value of the packaging material or
container to be taken into account as a non-originating material for
the purposes of working out the regional value content of the
goods.
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153ZJB(3).
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Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information resources
153ZJG Goods that are accessories, spare parts, tools or
instructional or other information resources
Goods are Chilean originating goods if:
(a) they are accessories, spare parts, tools or instructional or
other information resources in relation to other goods; and
(b) the other goods are imported into Australia with the
accessories, spare parts, tools or instructional or other
information resources; and
(c) the other goods are Chilean originating goods; and
(d) the accessories, spare parts, tools or instructional or other
information resources are not invoiced separately from the
other goods; and
(e) the quantities and value of the accessories, spare parts, tools
or instructional or other information resources are customary
for the other goods.
Subdivision F—Non-qualifying operations
153ZJH Non-qualifying operations
(1) Goods are not Chilean originating goods under this Division
merely because of the following operations:
(a) operations to preserve goods in good condition for the
purpose of storage of the goods during transport;
(b) changing of packaging or the breaking up or assembly of
packages;
(c) disassembly of goods;
(d) placing goods in bottles, cases or boxes or other simple
packaging operations;
(e) making up of sets of goods;
(f) any combination of operations referred to in paragraphs (a) to
(e).
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(2) This section applies despite any other provision of this Division.
Subdivision G—Consignment
153ZJI Consignment
(1) Goods are not Chilean originating goods under this Division if:
(a) they are transported through a country or place other than
Chile or Australia; and
(b) they undergo subsequent production or any other operation in
that country or place (other than unloading, reloading,
storing, repacking, relabelling, exhibition or any operation
that is necessary to preserve them in good condition or to
transport them to Australia).
(2) This section applies despite any other provision of this Division.
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Section 153ZKA
Division 1G—ASEAN-Australia-New Zealand (AANZ)
originating goods
Subdivision A—Preliminary
153ZKA Simplified outline
The following is a simplified outline of this Division:
• This Division defines AANZ originating goods (short for
ASEAN-Australia-New Zealand originating goods).
Preferential rates of customs duty under the Customs Tariff
Act 1995 apply to AANZ originating goods that are imported
into Australia.
• Subdivision B provides that goods are AANZ originating
goods if they are wholly obtained goods of a Party.
• Subdivision C provides that goods are AANZ originating
goods if they are produced entirely in a Party from originating
materials only.
• Subdivision D sets out when goods are AANZ originating
goods because they are produced from non-originating
materials only or from non-originating materials and
originating materials.
• Subdivision E sets out when goods are AANZ originating
goods because they are accessories, spare parts, tools or
instructional or other information materials imported with
other goods.
• Subdivision F deals with how the consignment of goods
affects whether the goods are AANZ originating goods.
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• Subdivision G allows regulations to make provision for and in
relation to determining whether goods are AANZ originating
goods.
153ZKB Interpretation
Definitions
(1) In this Division:
AANZ originating goods means goods that, under this Division,
are AANZ originating goods.
Agreement means the Agreement Establishing the
ASEAN-Australia-New Zealand Free Trade Area, done at Thailand
on 27 February 2009, as amended and in force for Australia from
time to time.
Note: In 2009, the text of the Agreement was accessible through the
Australian Treaties Library on the AustLII website
(www.austlii.edu.au).
aquaculture has the meaning given by Article 1 of Chapter 3 of the
Agreement.
Certificate of Origin means a certificate that is in force and that
complies with the requirements of Rule 7 of the Annex to
Chapter 3 of the Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983, as in force from time to time.
Note: The text of the Convention is set out in Australian Treaty Series 1988
No. 30 ([1988] ATS 30). In 2009, the text of a Convention in the
Australian Treaty Series was accessible through the Australian
Treaties Library on the AustLII website (www.austlii.edu.au).
customs value of goods has the meaning given by section 159.
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Harmonized Commodity Description and Coding System means
the Harmonized Commodity Description and Coding System that
is established by or under the Convention.
Harmonized System means:
(a) the Harmonized Commodity Description and Coding System
as in force immediately before 1 January 2017; or
(b) if the table in Annex 2 to the Agreement is amended or
replaced to refer to Chapters, headings and subheadings of a
later version of the Harmonized Commodity Description and
Coding System—the later version of the Harmonized
Commodity Description and Coding System.
in a Party includes:
(a) the territorial sea of a Party; and
(b) the exclusive economic zone of a Party over which the Party
exercises sovereign rights or jurisdiction in accordance with
international law; and
(c) the continental shelf of a Party over which the Party exercises
sovereign rights or jurisdiction in accordance with
international law.
indirect materials means:
(a) goods or energy used in the production, testing or inspection
of goods, but not physically incorporated in the goods; or
(b) goods or energy used in the maintenance of buildings or the
operation of equipment associated with the production of
goods;
including:
(c) fuel (within its ordinary meaning); and
(d) tools, dies and moulds; and
(e) spare parts and materials; and
(f) lubricants, greases, compounding materials and other similar
goods; and
(g) gloves, glasses, footwear, clothing, safety equipment and
supplies; and
(h) catalysts and solvents.
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Interpretation Rules means the General Rules (as in force from
time to time) for the Interpretation of the Harmonized System
provided for by the Convention.
non-originating materials means goods that are not originating
materials.
originating materials means:
(a) AANZ originating goods that are used or consumed in the
production of other goods; or
(b) indirect materials.
Party means a Party (within the meaning of the Agreement) for
which the Agreement has entered into force.
Note: See also subsection (7).
produce means grow, farm, raise, breed, mine, harvest, fish, trap,
hunt, capture, gather, collect, extract, manufacture, process or
assemble.
territorial sea has the same meaning as in the Seas and Submerged
Lands Act 1973.
Value of goods
(3) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(4) In specifying tariff classifications for the purposes of this Division,
the regulations may refer to the Harmonized System.
(5) Subsection 4(3A) does not apply for the purposes of this Division.
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Incorporation of other instruments
(6) For the purposes of this Division, the regulations may apply, adopt
or incorporate any matter contained in any instrument or other
writing as in force or existing from time to time.
Notification of entry into force of Agreement for a Party
(7) The Minister must announce by notice in the Gazette the day on
which the Agreement enters into force for a Party (other than
Australia). For the purposes of this subsection, Party means a Party
(within the meaning of the Agreement).
(8) A notice referred to in subsection (7) is not a legislative instrument.
Subdivision B—Wholly obtained goods of a Party
153ZKC Wholly obtained goods of a Party
(1) Goods are AANZ originating goods if:
(a) they are wholly obtained goods of a Party; and
(b) either:
(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for
the goods; or
(ii) Australia has waived the requirement for a Certificate of
Origin for the goods.
(2) Goods are wholly obtained goods of a Party if, and only if, the
goods are:
(a) plants, or goods obtained from plants, that are grown,
harvested, picked or gathered in a Party (including fruit,
flowers, vegetables, trees, seaweed, fungi and live plants); or
(b) live animals born and raised in a Party; or
(c) goods obtained from live animals in a Party; or
(d) goods obtained from hunting, trapping, fishing, farming,
aquaculture, gathering or capturing in a Party; or
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(e) minerals or other naturally occurring substances extracted or
taken in a Party; or
(f) fish, shellfish or other marine goods taken from the high seas,
in accordance with international law, by ships that are
registered or recorded in a Party and are flying, or are entitled
to fly, the flag of that Party; or
(g) goods produced from goods referred to in paragraph (f) on
board factory ships that are registered or recorded in a Party
and are flying, or are entitled to fly, the flag of that Party; or
(h) goods taken by a Party, or a person of a Party, from the
seabed, or beneath the seabed, outside:
(i) the exclusive economic zone of that Party; and
(ii) the continental shelf of that Party; and
(iii) an area over which a third party exercises jurisdiction;
and taken under exploitation rights granted in accordance
with international law; or
(i) waste and scrap that has been derived from production or
consumption in a Party and that is fit only for the recovery of
raw materials; or
(j) used goods that are collected in a Party and that are fit only
for the recovery of raw materials; or
(k) goods produced or obtained entirely in a Party exclusively
from goods referred to in paragraphs (a) to (j) or from their
derivatives.
Subdivision C—Goods produced from originating materials
153ZKD Goods produced from originating materials
Goods are AANZ originating goods if:
(a) they are produced entirely in a Party from originating
materials only; and
(b) either:
(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for
the goods; or
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(ii) Australia has waived the requirement for a Certificate of
Origin for the goods.
Subdivision D—Goods produced from non-originating
materials
153ZKE Goods produced from non-originating materials
(1) Goods are AANZ originating goods if:
(a) they are classified to a Chapter, heading or subheading of the
Harmonized System that is covered by the table in Annex 2
to the Agreement; and
(b) they are produced entirely in a Party from non-originating
materials only or from non-originating materials and
originating materials; and
(c) the goods satisfy the requirements applicable to the goods in
that Annex; and
(d) either:
(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin, or a copy of one, for
the goods; or
(ii) Australia has waived the requirement for a Certificate of
Origin for the goods.
(2) Without limiting paragraph (1)(c), a requirement may be specified
in the table in Annex 2 to the Agreement by using an abbreviation
that is given a meaning for the purposes of that Annex.
Change in tariff classification
(3) If a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods must
have undergone a particular change in tariff classification, the
regulations may prescribe when a non-originating material used in
the production of the goods is taken to satisfy the change in tariff
classification.
(4) If:
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(a) a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods
must have undergone a particular change in tariff
classification; and
(b) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement is taken to be satisfied if the total value of the
non-originating materials covered by paragraph (b) does not
exceed 10% of the customs value of the goods.
(5) If:
(a) a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods
must have undergone a particular change in tariff
classification; and
(b) the goods are classified to any of Chapters 50 to 63 of the
Harmonized System; and
(c) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement is taken to be satisfied if the total weight of
the non-originating materials covered by paragraph (c) does not
exceed 10% of the total weight of the goods.
Regional value content
(6) If a requirement that applies in relation to the goods is that the
goods must have a regional value content of not less than a
particular percentage worked out in a particular way:
(a) the regional value content of the goods is to be worked out in
accordance with the Agreement; or
(b) if the regulations prescribe how to work out the regional
value content of the goods—the regional value content of the
goods is to be worked out in accordance with the regulations.
(7) If:
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(a) a requirement that applies in relation to the goods is that the
goods must have a regional value content of not less than a
particular percentage worked out in a particular way; and
(b) the goods are imported into Australia with accessories, spare
parts, tools or instructional or other information materials;
and
(c) the accessories, spare parts, tools or instructional or other
information materials are not imported solely for the purpose
of artificially raising the regional value content of the goods;
and
(d) the accessories, spare parts, tools or instructional or other
information materials are not invoiced separately from the
goods; and
(e) the quantities and value of the accessories, spare parts, tools
or instructional or other information materials are customary
for the goods;
the regulations must provide for the value of the accessories, spare
parts, tools or instructional or other information materials to be
taken into account for the purposes of working out the regional
value content of the goods (whether the accessories, spare parts,
tools or instructional or other information materials are originating
materials or non-originating materials).
Note: The value of the accessories, spare parts, tools or instructional or other
information materials is to be worked out in accordance with the
regulations: see subsection 153ZKB(3).
(8) For the purposes of subsection (7), disregard section 153ZKI in
working out whether the accessories, spare parts, tools or
instructional or other information materials are originating
materials or non-originating materials.
153ZKG Non-qualifying operations or processes
(1) This section applies for the purposes of working out if goods are
AANZ originating goods under section 153ZKE where the goods
are claimed to be AANZ originating goods solely on the basis that
the goods have a regional value content of not less than a particular
percentage worked out in a particular way.
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(2) The goods are not AANZ originating goods merely because of the
following:
(a) operations or processes to preserve goods in good condition
for the purpose of transport or storage of the goods;
(b) operations or processes to facilitate the shipment or
transportation of goods;
(c) packaging (other than encapsulation of electronics) for
transportation or sale or presenting goods for transportation
or sale;
(d) simple processes of sifting, classifying, washing, cutting,
slitting, bending, coiling, uncoiling or other similar simple
processes;
(e) affixing of marks, labels or other distinguishing signs on
goods or on their packaging;
(f) dilution with water or another substance that does not
materially alter the characteristics of goods;
(g) any combination of things referred to in paragraphs (a) to (f).
153ZKH Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for
the purposes of this Subdivision (with one exception).
Regional value content
(2) However, if a requirement that applies in relation to the goods is
that the goods must have a regional value content of not less than a
particular percentage worked out in a particular way, the
regulations must provide for the value of the packaging material or
container to be taken into account for the purposes of working out
the regional value content of the goods (whether the packaging
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material or container is an originating material or non-originating
material).
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153ZKB(3).
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information materials
153ZKI Goods that are accessories, spare parts, tools or
instructional or other information materials
Goods are AANZ originating goods if:
(a) they are accessories, spare parts, tools or instructional or
other information materials in relation to other goods; and
(b) the other goods are imported into Australia with the
accessories, spare parts, tools or instructional or other
information materials; and
(c) the accessories, spare parts, tools or instructional or other
information materials are not imported solely for the purpose
of artificially raising the regional value content of the other
goods; and
(d) the other goods are AANZ originating goods; and
(e) the accessories, spare parts, tools or instructional or other
information materials are not invoiced separately from the
other goods; and
(f) the quantities and value of the accessories, spare parts, tools
or instructional or other information materials are customary
for the other goods.
Subdivision F—Consignment
153ZKJ Consignment
(1) Goods are not AANZ originating goods under this Division if:
(a) the goods are transported through a country or place other
than a Party; and
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(b) at least one of the following applies:
(i) the goods undergo subsequent production or any other
operation in that country or place (other than unloading,
reloading, storing or any operation that is necessary to
preserve the goods in good condition or to transport the
goods to Australia);
(ii) the goods enter the commerce of that country or place;
(iii) the transport through that country or place is not
justified by geographical, economic or logistical
reasons.
(2) This section applies despite any other provision of this Division.
Subdivision G—Regulations
153ZKJA Regulations
The regulations may make provision for and in relation to
determining whether goods are AANZ originating goods under this
Division.
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Section 153ZKT
Division 1GB—Trans-Pacific Partnership originating
goods
Subdivision A—Preliminary
153ZKT Simplified outline of this Division
• This Division defines Trans-Pacific Partnership originating
goods. Preferential rates of customs duty under the Customs
Tariff Act 1995 apply to such goods that are imported into
Australia.
• Subdivision B provides that goods are Trans-Pacific
Partnership originating goods if they are wholly obtained or
produced entirely in the territory of one or more of the Parties.
• Subdivision C provides that goods are Trans-Pacific
Partnership originating goods if they are produced entirely in
the territory of one or more of the Parties from originating
materials only.
• Subdivision D sets out when goods are Trans-Pacific
Partnership originating goods because they are produced
entirely in the territory of one or more of the Parties from
non-originating materials only or from non-originating
materials and originating materials.
• Subdivision E sets out when goods are Trans-Pacific
Partnership originating goods because they are accessories,
spare parts, tools or instructional or other information
materials imported with other goods.
• Subdivision F deals with how the consignment of goods
affects whether the goods are Trans-Pacific Partnership
originating goods.
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• Subdivision G allows regulations to make provision for and in
relation to determining whether goods are Trans-Pacific
Partnership originating goods.
153ZKU Interpretation
Definitions
(1) In this Division:
Agreement means the Comprehensive and Progressive Agreement
for Trans-Pacific Partnership, done at Santiago, Chile on 8 March
2018, as amended and in force for Australia from time to time.
Note 1: The Agreement could in 2018 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
Note 2: Under Article 1 of the Comprehensive and Progressive Agreement for
Trans-Pacific Partnership (the Santiago Agreement), most of the
provisions of the Trans-Pacific Partnership Agreement (the Auckland
Agreement), done at Auckland on 4 February 2016, are incorporated,
by reference, into and made part of the Santiago Agreement. This
means, for example, that Chapters 1 and 3 of the Auckland Agreement
are, because of that Article, Chapters 1 and 3 of the Santiago
Agreement.
aquaculture has the meaning given by Article 3.1 of Chapter 3 of
the Agreement.
certification of origin means a certification that is in force and that
complies with the requirements of Article 3.20 of Chapter 3 of the
Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983, as in force from time to time.
Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988]
ATS 30) and could in 2018 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
customs value of goods has the meaning given by section 159.
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Harmonized Commodity Description and Coding System means
the Harmonized Commodity Description and Coding System that
is established by or under the Convention.
Harmonized System means:
(a) the Harmonized Commodity Description and Coding System
as in force immediately before 1 January 2017; or
(b) if the table in Annex 3-D to Chapter 3, or in Annex 4-A to
Chapter 4, of the Agreement is amended or replaced to refer
to Chapters, headings and subheadings of a later version of
the Harmonized Commodity Description and Coding
System—the later version of the Harmonized Commodity
Description and Coding System.
indirect materials means:
(a) goods or energy used in the production, testing or inspection
of goods, but not physically incorporated in the goods; or
(b) goods or energy used in the maintenance of buildings or the
operation of equipment associated with the production of
goods;
including:
(c) fuel (within its ordinary meaning); and
(d) tools, dies and moulds; and
(e) spare parts and materials; and
(f) lubricants, greases, compounding materials and other similar
goods; and
(g) gloves, glasses, footwear, clothing, safety equipment and
supplies; and
(h) catalysts and solvents.
Interpretation Rules means the General Rules (as in force from
time to time) for the Interpretation of the Harmonized System
provided for by the Convention.
non-originating materials means goods that are not originating
materials.
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non-Party has the same meaning as it has in Chapter 3 of the
Agreement.
originating materials means:
(a) goods that are originating goods, in accordance with
Chapter 3 of the Agreement, and that are used in the
production of other goods; or
(b) recovered goods derived in the territory of one or more of the
Parties and used in the production of, and incorporated into,
remanufactured goods; or
(c) indirect materials.
Party has the meaning given by Article 1.3 of Chapter 1 of the
Agreement.
Note: See also subsection (6).
person of a Party has the meaning given by Article 1.3 of
Chapter 1 of the Agreement.
production has the meaning given by Article 3.1 of Chapter 3 of
the Agreement.
recovered goods means goods in the form of one or more
individual parts that:
(a) have resulted from the disassembly of used goods; and
(b) have been cleaned, inspected, tested or processed as
necessary for improvement to sound working condition.
remanufactured goods means goods that:
(a) are classified to any of Chapters 84 to 90 (other than heading
84.18, 85.09, 85.10, 85.16 or 87.03 or subheading 8414.51,
8450.11, 8450.12, 8508.11 or 8517.11), or to heading 94.02,
of the Harmonized System; and
(b) are entirely or partially composed of recovered goods; and
(c) have a similar life expectancy to, and perform the same as or
similar to, new goods:
(i) that are so classified; and
(ii) that are not composed of any recovered goods; and
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(d) have a factory warranty similar to that applicable to such new
goods.
territory, for a Party, has the meaning given by Article 1.3 of
Chapter 1 of the Agreement.
textile or apparel good has the meaning given by Article 1.3 of
Chapter 1 of the Agreement.
Trans-Pacific Partnership originating goods means goods that,
under this Division, are Trans-Pacific Partnership originating
goods.
wholly formed, in relation to elastomeric yarn, has the same
meaning as it has in the Agreement.
Value of goods
(2) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(3) In specifying tariff classifications for the purposes of this Division,
the regulations may refer to the Harmonized System.
(4) Subsection 4(3A) does not apply for the purposes of this Division.
Incorporation of other instruments
(5) Despite subsection 14(2) of the Legislation Act 2003, regulations
made for the purposes of this Division may make provision in
relation to a matter by applying, adopting or incorporating, with or
without modification, any matter contained in an instrument or
other writing as in force or existing from time to time.
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Notification of entry into force of Agreement for a Party
(6) The Minister must announce, by notifiable instrument, the day on
which the Agreement enters into force for a Party (other than
Australia).
Subdivision B—Goods wholly obtained or produced entirely in
the territory of one or more of the Parties
153ZKV Goods wholly obtained or produced entirely in the
territory of one or more of the Parties
(1) Goods are Trans-Pacific Partnership originating goods if:
(a) they are wholly obtained or produced entirely in the territory
of one or more of the Parties; and
(b) either:
(i) the importer of the goods has, at the time the goods are
imported, a certification of origin, or a copy of one, for
the goods; or
(ii) Australia has waived the requirement for a certification
of origin for the goods.
(2) Goods are wholly obtained or produced entirely in the territory of
one or more of the Parties if, and only if, the goods are:
(a) plants, or goods obtained from plants, that are grown,
cultivated, harvested, picked or gathered in the territory of
one or more of the Parties; or
(b) live animals born and raised in the territory of one or more of
the Parties; or
(c) goods obtained from live animals in the territory of one or
more of the Parties; or
(d) animals obtained by hunting, trapping, fishing, gathering or
capturing in the territory of one or more of the Parties; or
(e) goods obtained from aquaculture conducted in the territory of
one or more of the Parties; or
(f) minerals, or other naturally occurring substances, extracted or
taken from the territory of one or more of the Parties; or
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(g) fish, shellfish or other marine life taken from the sea, seabed
or subsoil beneath the seabed:
(i) outside the territories of the Parties; and
(ii) in accordance with international law, outside the
territorial sea of non-Parties;
by vessels that are registered, listed or recorded with a Party
and are entitled to fly the flag of that Party; or
(h) goods produced, from goods referred to in paragraph (g), on
board a factory ship that is registered, listed or recorded with
a Party and is entitled to fly the flag of that Party; or
(i) goods, other than fish, shellfish or other marine life, taken by
a Party, or a person of a Party, from the seabed, or subsoil
beneath the seabed, outside the territories of the Parties, and
beyond areas over which non-Parties exercise jurisdiction,
but only if that Party or person has the right to exploit that
seabed or subsoil in accordance with international law; or
(j) waste or scrap that:
(i) has been derived from production in the territory of one
or more of the Parties; or
(ii) has been derived from used goods that are collected in
the territory of one or more of the Parties and that are fit
only for the recovery of raw materials; or
(k) goods produced in the territory of one or more of the Parties,
exclusively from goods referred to in paragraphs (a) to (j) or
from their derivatives.
Subdivision C—Goods produced from originating materials
153ZKW Goods produced from originating materials
Goods are Trans-Pacific Partnership originating goods if:
(a) they are produced entirely in the territory of one or more of
the Parties from originating materials only; and
(b) either:
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(i) the importer of the goods has, at the time the goods are
imported, a certification of origin, or a copy of one, for
the goods; or
(ii) Australia has waived the requirement for a certification
of origin for the goods.
Subdivision D—Goods produced from non-originating
materials
153ZKX Goods produced from non-originating materials
(1) Goods are Trans-Pacific Partnership originating goods if:
(a) they are classified to a Chapter, heading or subheading of the
Harmonized System that is covered by the table in Annex
3-D to Chapter 3, or in Annex 4-A to Chapter 4, of the
Agreement; and
(b) they are produced entirely in the territory of one or more of
the Parties from non-originating materials only or from
non-originating materials and originating materials; and
(c) the goods satisfy the requirements applicable to the goods in
that Annex; and
(d) either:
(i) the importer of the goods has, at the time the goods are
imported, a certification of origin, or a copy of one, for
the goods; or
(ii) Australia has waived the requirement for a certification
of origin for the goods.
Note: Subsection (12) sets out a limitation for goods that are put up in a set
for retail sale.
(2) Without limiting paragraph (1)(c), if the goods are a textile or
apparel good, paragraphs 7 and 9 of Article 4.2 of Chapter 4, and
Appendix 1 to Annex 4-A to Chapter 4, of the Agreement have
effect for the purposes of determining whether paragraph (1)(c) is
met.
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Note: Most of the requirements applicable to goods are set out in the table in
Annex 3-D to Chapter 3, or in Annex 4-A to Chapter 4, of the
Agreement.
Change in tariff classification
(3) If a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods must
have undergone a particular change in tariff classification, the
regulations may prescribe when a non-originating material used in
the production of the goods is taken to satisfy the change in tariff
classification.
Rules for goods that are not a textile or apparel good
(4) If:
(a) a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods
must have undergone a particular change in tariff
classification; and
(b) the goods are not a textile or apparel good; and
(c) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement is taken to be satisfied if the total value of the
non-originating materials covered by paragraph (c) does not exceed
10% of the customs value of the goods.
Note: See subsections (6) and (7) for goods that are a textile or apparel good.
(5) In applying subsection (4), disregard non-originating materials
covered by paragraph (a), (b), (c), (d) or (e) of Annex 3-C to
Chapter 3 of the Agreement.
Rules for goods that are a textile or apparel good
(6) If:
(a) a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods
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must have undergone a particular change in tariff
classification; and
(b) the goods are a textile or apparel good; and
(c) the goods are classified other than to Chapter 61, 62 or 63 of
the Harmonized System; and
(d) if the goods contain elastomeric yarn—the yarn is wholly
formed in the territory of one or more of the Parties; and
(e) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement is taken to be satisfied if the total weight of
the non-originating materials covered by paragraph (e) does not
exceed 10% of the total weight of the goods.
(7) If:
(a) a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods
must have undergone a particular change in tariff
classification; and
(b) the goods are a textile or apparel good; and
(c) the goods are classified to Chapter 61, 62 or 63 of the
Harmonized System; and
(d) if the component of the goods, that determines the tariff
classification of the goods, contains elastomeric yarn—the
yarn is wholly formed in the territory of one or more of the
Parties; and
(e) the component of the goods, that determines the tariff
classification of the goods, contains fibres or yarns that are
non-originating materials and that do not satisfy the change
in tariff classification;
then the requirement is taken to be satisfied if the total weight of
the fibres or yarns covered by paragraph (e) does not exceed 10%
of the total weight of that component.
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Regional value content
(8) If a requirement that applies in relation to the goods is that the
goods must have a regional value content of not less than a
particular percentage worked out in a particular way:
(a) the regional value content of the goods is to be worked out in
accordance with the Agreement; or
(b) if the regulations prescribe how to work out the regional
value content of the goods—the regional value content of the
goods is to be worked out in accordance with the regulations.
(9) Without limiting paragraph (8)(b), Appendix 1 to Annex 3-D to
Chapter 3 of the Agreement has effect in working out if materials
used in the production of goods are originating materials or
non-originating materials.
(10) If:
(a) a requirement that applies in relation to the goods is that the
goods must have a regional value content of not less than a
particular percentage worked out in a particular way; and
(b) the goods are imported into Australia with accessories, spare
parts, tools or instructional or other information materials;
and
(c) the accessories, spare parts, tools or instructional or other
information materials are classified with, delivered with and
not invoiced separately from the goods; and
(d) the types, quantities and value of the accessories, spare parts,
tools or instructional or other information materials are
customary for the goods;
the regulations must provide for the value of the accessories, spare
parts, tools or instructional or other information materials to be
taken into account for the purposes of working out the regional
value content of the goods (whether the accessories, spare parts,
tools or instructional or other information materials are originating
materials or non-originating materials).
Note: The value of the accessories, spare parts, tools or instructional or other
information materials is to be worked out in accordance with the
regulations: see subsection 153ZKU(2).
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(11) For the purposes of subsection (10), disregard section 153ZKZ in
working out whether the accessories, spare parts, tools or
instructional or other information materials are originating
materials or non-originating materials.
Goods put up in a set for retail sale
(12) If:
(a) goods are put up in a set for retail sale; and
(b) the goods are classified in accordance with Rule 3(c) of the
Interpretation Rules;
the goods are Trans-Pacific Partnership originating goods under
this section only if:
(c) all of the goods in the set, when considered separately, are
Trans-Pacific Partnership originating goods; or
(d) the total customs value of the goods (if any) in the set that are
not Trans-Pacific Partnership originating goods does not
exceed 10% of the customs value of the set of goods.
Example: A mirror, brush and comb are put up in a set for retail sale. The
mirror, brush and comb have been classified under Rule 3(c) of the
Interpretation Rules according to the tariff classification applicable to
combs.
The effect of paragraph (c) of this subsection is that the origin of the
mirror and brush must now be determined according to the tariff
classifications applicable to mirrors and brushes.
153ZKY Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for
the purposes of this Subdivision.
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Regional value content
(2) However, if a requirement that applies in relation to the goods is
that the goods must have a regional value content of not less than a
particular percentage worked out in a particular way, the
regulations must provide for the value of the packaging material or
container to be taken into account for the purposes of working out
the regional value content of the goods (whether the packaging
material or container is an originating material or non-originating
material).
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153ZKU(2).
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information materials
153ZKZ Goods that are accessories, spare parts, tools or
instructional or other information materials
Goods are Trans-Pacific Partnership originating goods if:
(a) they are accessories, spare parts, tools or instructional or
other information materials in relation to other goods; and
(b) the other goods are imported into Australia with the
accessories, spare parts, tools or instructional or other
information materials; and
(c) the other goods are Trans-Pacific Partnership originating
goods; and
(d) the accessories, spare parts, tools or instructional or other
information materials are classified with, delivered with and
not invoiced separately from the other goods; and
(e) the types, quantities and value of the accessories, spare parts,
tools or instructional or other information materials are
customary for the other goods.
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Subdivision F—Consignment
153ZKZA Consignment
(1) Goods are not Trans-Pacific Partnership originating goods under
this Division if the goods are transported through the territory of
one or more non-Parties and either or both of the following apply:
(a) the goods undergo any operation in the territory of a
non-Party (other than unloading, reloading, separation from a
bulk shipment, storing, labelling or marking for the purpose
of satisfying the requirements of Australia or any other
operation that is necessary to preserve the goods in good
condition or to transport the goods to the territory of
Australia);
(b) while the goods are in the territory of a non-Party, the goods
do not remain under the control of the customs
administration of the non-Party at all times.
(2) This section applies despite any other provision of this Division.
Subdivision G—Regulations
153ZKZB Regulations
The regulations may make provision for and in relation to
determining whether goods are Trans-Pacific Partnership
originating goods under this Division.
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Division 1H—Malaysian originating goods
Subdivision A—Preliminary
153ZLA Simplified outline
The following is a simplified outline of this Division:
• This Division defines Malaysian originating goods.
Preferential rates of customs duty under the Customs Tariff
Act 1995 apply to Malaysian originating goods that are
imported into Australia.
• Subdivision B provides that goods are Malaysian originating
goods if they are wholly obtained or produced in Malaysia or
in Malaysia and Australia.
• Subdivision C provides that goods are Malaysian originating
goods if they are produced entirely in Malaysia, or in
Malaysia and Australia, from originating materials only.
• Subdivision D sets out when goods are Malaysian originating
goods because they are produced entirely in Malaysia, or in
Malaysia and Australia, from non-originating materials only
or from non-originating materials and originating materials.
• Subdivision E sets out when goods are Malaysian originating
goods because they are accessories, spare parts, tools or
instructional or other information materials imported with
other goods.
• Subdivision F deals with how the consignment of goods
affects whether the goods are Malaysian originating goods.
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153ZLB Interpretation
Definitions
(1) In this Division:
Agreement means the Malaysia-Australia Free Trade Agreement,
done at Kuala Lumpur on 22 May 2012, as amended from time to
time.
Note: In 2012, the text of the Agreement was accessible through the
Australian Treaties Library on the AustLII website
(www.austlii.edu.au).
aquaculture has the meaning given by Article 3.1 of the
Agreement.
Australian originating goods means goods that are Australian
originating goods under a law of Malaysia that implements the
Agreement.
Certificate of Origin means a certificate that is in force and that
complies with the requirements of Articles 3.15 and 3.16, and
Rule 7 of the Annex to Chapter 3, of the Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983, as in force from time to time.
Note: The text of the Convention is set out in Australian Treaty Series 1988
No. 30 ([1988] ATS 30). In 2012, the text of a Convention in the
Australian Treaty Series was accessible through the Australian
Treaties Library on the AustLII website (www.austlii.edu.au).
customs value of goods has the meaning given by section 159.
Declaration of Origin means a declaration that is in force and that
complies with the requirements of Article 3.15, and Rule 7 of the
Annex to Chapter 3, of the Agreement.
Harmonized System means the Harmonized Commodity
Description and Coding System (as in force from time to time) that
is established by or under the Convention.
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indirect materials means:
(a) goods or energy used in the production, testing or inspection
of goods, but not physically incorporated in the goods; or
(b) goods or energy used in the maintenance of buildings or the
operation of equipment associated with the production of
goods;
including:
(c) fuel (within its ordinary meaning); and
(d) tools, dies and moulds; and
(e) spare parts and materials; and
(f) lubricants, greases, compounding materials and other similar
goods; and
(g) gloves, glasses, footwear, clothing, safety equipment and
supplies; and
(h) catalysts and solvents.
Interpretation Rules means the General Rules (as in force from
time to time) for the Interpretation of the Harmonized System
provided for by the Convention.
juridical person has the meaning given by Article 1.2 of the
Agreement.
Malaysian originating goods means goods that, under this
Division, are Malaysian originating goods.
non-originating materials means goods that are not originating
materials.
originating materials means:
(a) Malaysian originating goods that are used in the production
of other goods; or
(b) Australian originating goods that are used in the production
of other goods; or
(c) indirect materials.
person of Malaysia means:
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(a) a natural person of a Party within the meaning, so far as it
relates to Malaysia, of Article 1.2 of the Agreement; or
(b) a juridical person of Malaysia.
planted has the meaning given by Article 3.1 of the Agreement.
produce means grow, plant, mine, harvest, farm, raise, breed,
extract, gather, collect, capture, fish, trap, hunt, manufacture,
process or assemble.
territory of Australia means territory within the meaning, so far as
it relates to Australia, of Article 1.2 of the Agreement.
territory of Malaysia means territory within the meaning, so far as
it relates to Malaysia, of Article 1.2 of the Agreement.
Regional value content of goods
(2) The regional value content of goods for the purposes of this
Division is to be worked out in accordance with the regulations.
The regulations may prescribe different regional value content
rules for different kinds of goods.
Value of goods
(3) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(4) In prescribing tariff classifications for the purposes of this
Division, the regulations may refer to the Harmonized System.
(5) Subsection 4(3A) does not apply for the purposes of this Division.
Incorporation of other instruments
(6) Despite subsection 14(2) of the Legislation Act 2003, regulations
made for the purposes of this Division may make provision in
relation to a matter by applying, adopting or incorporating, with or
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without modification, any matter contained in an instrument or
other writing as in force or existing from time to time.
Subdivision B—Goods wholly obtained or produced in
Malaysia or in Malaysia and Australia
153ZLC Goods wholly obtained or produced in Malaysia or in
Malaysia and Australia
(1) Goods are Malaysian originating goods if:
(a) they are wholly obtained or produced in Malaysia or in
Malaysia and Australia; and
(b) either:
(i) the importer of the goods has, at the time the goods are
imported, a Declaration of Origin or a Certificate of
Origin, or a copy of one, for the goods; or
(ii) Australia has waived the requirement for a Declaration
of Origin or a Certificate of Origin for the goods.
(2) Goods are wholly obtained or produced in Malaysia or in
Malaysia and Australia if, and only if, the goods are:
(a) minerals, or other naturally occurring substances, extracted or
taken in the territory of Malaysia; or
(b) plants formed, naturally grown or planted in the territory of
Malaysia or in the territory of Malaysia and the territory of
Australia, or products obtained in the territory of Malaysia
from such plants; or
(c) live animals born and raised in the territory of Malaysia, or in
the territory of Malaysia and the territory of Australia; or
(d) goods obtained from live animals in the territory of Malaysia;
or
(e) goods obtained directly from hunting, trapping, fishing,
gathering, capturing or aquaculture conducted in the territory
of Malaysia; or
(f) fish, shellfish or plant or other marine life taken from the
high seas by ships that are registered in Malaysia and are
flying the flag of Malaysia; or
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(g) goods obtained or produced from goods referred to in
paragraph (f) on board factory ships that are registered in
Malaysia and are flying the flag of Malaysia; or
(h) goods taken by Malaysia, or a person of Malaysia, from the
seabed, or beneath the seabed, outside:
(i) the exclusive economic zone of Malaysia; and
(ii) the continental shelf of Malaysia; and
(iii) an area over which a third party exercises jurisdiction;
and taken under exploitation rights granted in accordance
with international law; or
(i) waste and scrap that has been derived from production or
consumption in the territory of Malaysia and that is fit only
for the recovery of raw materials; or
(j) used goods that are collected in the territory of Malaysia and
that are fit only for the recovery of raw materials; or
(k) goods produced or obtained entirely in the territory of
Malaysia, or in the territory of Malaysia and the territory of
Australia, exclusively from goods referred to in
paragraphs (a) to (j) or from their derivatives.
Subdivision C—Goods produced in Malaysia, or in Malaysia
and Australia, from originating materials
153ZLD Goods produced in Malaysia, or in Malaysia and Australia,
from originating materials
Goods are Malaysian originating goods if:
(a) they are produced entirely in the territory of Malaysia, or
entirely in the territory of Malaysia and the territory of
Australia, from originating materials only; and
(b) either:
(i) the importer of the goods has, at the time the goods are
imported, a Declaration of Origin or a Certificate of
Origin, or a copy of one, for the goods; or
(ii) Australia has waived the requirement for a Declaration
of Origin or a Certificate of Origin for the goods.
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Subdivision D—Goods produced in Malaysia, or in Malaysia
and Australia, from non-originating materials
153ZLE Goods produced in Malaysia, or in Malaysia and Australia,
from non-originating materials
(1) Goods are Malaysian originating goods if:
(a) they are classified to a heading or subheading of the
Harmonized System specified in column 1 or 2 of the table in
Schedule 1 to the Customs (Malaysian Rules of Origin)
Regulation 2012; and
(b) they are produced entirely in the territory of Malaysia, or
entirely in the territory of Malaysia and the territory of
Australia, from non-originating materials only or from
non-originating materials and originating materials; and
(c) each requirement that is prescribed by the regulations to
apply in relation to the goods is satisfied; and
(d) either:
(i) the importer of the goods has, at the time the goods are
imported, a Declaration of Origin or a Certificate of
Origin, or a copy of one, for the goods; or
(ii) Australia has waived the requirement for a Declaration
of Origin or a Certificate of Origin for the goods.
Change in tariff classification
(2) The regulations may prescribe that each non-originating material
used in the production of the goods is required to satisfy a
prescribed change in tariff classification.
(3) The regulations may also prescribe when a non-originating
material used in the production of the goods is taken to satisfy the
change in tariff classification.
(4) If:
(a) the requirement referred to in subsection (2) applies in
relation to the goods; and
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(b) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement referred to in subsection (2) is taken to be
satisfied if the total value of those non-originating materials does
not exceed 10% of the customs value of the goods.
(5) If:
(a) the requirement referred to in subsection (2) applies in
relation to the goods; and
(b) the goods are classified to any of Chapters 50 to 63 of the
Harmonized System; and
(c) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement referred to in subsection (2) is taken to be
satisfied if the total weight of those non-originating materials does
not exceed 10% of the total weight of the goods.
Regional value content
(6) The regulations may prescribe that the goods are required to have a
regional value content of at least a prescribed percentage.
(7) If:
(a) the goods are required to have a regional value content of at
least a particular percentage; and
(b) the goods are imported into Australia with accessories, spare
parts, tools or instructional or other information materials;
and
(c) the accessories, spare parts, tools or instructional or other
information materials are not invoiced separately from the
goods; and
(d) the quantities and value of the accessories, spare parts, tools
or instructional or other information materials are customary
for the goods;
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then the regulations must require the value of the accessories, spare
parts, tools or instructional or other information materials to be
taken into account as originating materials or non-originating
materials, as the case may be, for the purposes of working out the
regional value content of the goods.
Note: The value of the accessories, spare parts, tools or instructional or other
information materials is to be worked out in accordance with the
regulations: see subsection 153ZLB(3).
(8) For the purposes of subsection (7), disregard section 153ZLH in
working out whether the accessories, spare parts, tools or
instructional or other information materials are originating
materials or non-originating materials.
No limit on regulations
(9) Subsections (2) and (6) do not limit paragraph (1)(c).
153ZLF Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for
the purposes of this Subdivision.
Regional value content
(2) However, if the goods are required to have a regional value content
of at least a particular percentage, the regulations must require the
value of the packaging material or container to be taken into
account as originating materials or non-originating materials, as the
case may be, for the purposes of working out the regional value
content of the goods.
(3) If the packaging material or container is not customary for the
goods, the regulations must require the value of the packaging
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material or container to be taken into account as non-originating
materials for the purposes of working out the regional value
content of the goods.
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153ZLB(3).
153ZLG Non-qualifying operations
Goods are not Malaysian originating goods under this Subdivision
merely because of the following:
(a) operations to preserve goods in good condition for the
purpose of transport or storage of the goods;
(b) operations to facilitate the shipment or transportation of
goods;
(c) disassembly of goods;
(d) affixing of marks, labels or other distinguishing signs on
goods or on their packaging;
(e) placing goods in bottles, cases or boxes or other simple
packaging operations;
(f) changing of packaging or the breaking up or assembly of
packages;
(g) the reclassification of goods without any physical change in
the goods;
(h) any combination of things referred to in paragraphs (a) to (g).
Subdivision E—Goods that are accessories, spare parts, tools or
instructional or other information materials
153ZLH Goods that are accessories, spare parts, tools or
instructional or other information materials
Goods are Malaysian originating goods if:
(a) they are accessories, spare parts, tools or instructional or
other information materials in relation to other goods; and
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(b) the other goods are imported into Australia with the
accessories, spare parts, tools or instructional or other
information materials; and
(c) the other goods are Malaysian originating goods; and
(d) the accessories, spare parts, tools or instructional or other
information materials are not invoiced separately from the
other goods; and
(e) the quantities and value of the accessories, spare parts, tools
or instructional or other information materials are customary
for the other goods.
Subdivision F—Consignment
153ZLI Consignment
(1) Goods are not Malaysian originating goods under this Division if:
(a) they are transported through a country or place other than
Malaysia or Australia; and
(b) they undergo subsequent production or any other operation in
that country or place (other than unloading, reloading,
storing, repacking, relabelling, exhibition or any operation
that is necessary to preserve them in good condition or to
transport them to Australia).
(2) This section applies despite any other provision of this Division.
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Division 1J—Korean originating goods
Subdivision A—Preliminary
153ZMA Simplified outline of this Division
• This Division defines Korean originating goods. Preferential
rates of customs duty under the Customs Tariff Act 1995 apply
to Korean originating goods that are imported into Australia.
• Subdivision B provides that goods are Korean originating
goods if they are wholly obtained in Korea or in Korea and
Australia.
• Subdivision C provides that goods are Korean originating
goods if they are produced entirely in Korea, or in Korea and
Australia, from originating materials only.
• Subdivision D sets out when goods are Korean originating
goods because they are produced entirely in Korea, or in
Korea and Australia, from non-originating materials only or
from non-originating materials and originating materials.
• Subdivision E provides that goods are not Korean originating
goods under this Division merely because of certain
operations.
• Subdivision F deals with other matters, such as how the
consignment of goods affects whether the goods are Korean
originating goods.
153ZMB Interpretation
Definitions
(1) In this Division:
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Agreement means the Korea-Australia Free Trade Agreement,
done at Seoul on 8 April 2014, as amended from time to time.
Note: The Agreement could in 2014 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
aquaculture has the meaning given by Article 3.30 of the
Agreement.
Australian originating goods means goods that are Australian
originating goods under a law of Korea that implements the
Agreement.
Certificate of Origin means a certificate that is in force and that
complies with the requirements of Article 3.15 of the Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983, as in force from time to time.
Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988]
ATS 30) and could in 2014 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
customs value of goods has the meaning given by section 159.
enterprise has the meaning given by Article 1.4 of the Agreement.
Harmonized System means the Harmonized Commodity
Description and Coding System (as in force from time to time) that
is established by or under the Convention.
indirect materials means:
(a) goods or energy used in the production, testing or inspection
of goods, but not physically incorporated in the goods; or
(b) goods or energy used in the maintenance or operation of
equipment or buildings associated with the production of
goods;
including:
(c) fuel (within its ordinary meaning); and
(d) tools, dies and moulds; and
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(e) spare parts and materials; and
(f) lubricants, greases, compounding materials and other similar
goods; and
(g) gloves, glasses, footwear, clothing, safety equipment and
supplies; and
(h) catalysts and solvents.
Interpretation Rules means the General Rules (as in force from
time to time) for the Interpretation of the Harmonized System
provided for by the Convention.
Korea means the Republic of Korea.
Korean originating goods means goods that, under this Division,
are Korean originating goods.
non-originating materials means goods that are not originating
materials.
originating materials means:
(a) Korean originating goods that are used in the production of
other goods; or
(b) Australian originating goods that are used in the production
of other goods; or
(c) indirect materials.
person of Korea means:
(a) a national within the meaning, so far as it relates to Korea, of
Article 1.4 of the Agreement; or
(b) an enterprise of Korea.
produce means grow, mine, harvest, fish, breed, raise, trap, hunt,
manufacture, process, assemble or disassemble.
territorial sea has the same meaning as in the Seas and Submerged
Lands Act 1973.
territory of Australia means territory within the meaning, so far as
it relates to Australia, of Article 1.4 of the Agreement.
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territory of Korea means territory within the meaning, so far as it
relates to Korea, of Article 1.4 of the Agreement.
vegetable goods has the same meaning as it has in the Agreement.
Regional value content of goods
(2) The regional value content of goods for the purposes of this
Division is to be worked out in accordance with the regulations.
The regulations may prescribe different regional value content
rules for different kinds of goods.
Value of goods
(3) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(4) In prescribing tariff classifications for the purposes of this
Division, the regulations may refer to the Harmonized System.
(5) Subsection 4(3A) does not apply for the purposes of this Division.
Incorporation of other instruments
(6) Despite subsection 14(2) of the Legislation Act 2003, regulations
made for the purposes of this Division may make provision in
relation to a matter by applying, adopting or incorporating, with or
without modification, any matter contained in an instrument or
other writing as in force or existing from time to time.
Subdivision B—Goods wholly obtained in Korea or in Korea
and Australia
153ZMC Goods wholly obtained in Korea or in Korea and Australia
(1) Goods are Korean originating goods if:
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(a) they are wholly obtained in Korea or in Korea and Australia;
and
(b) either:
(i) the importer of the goods has, at the time for working
out the rate of import duty on the goods, a Certificate of
Origin, or a copy of one, for the goods; or
(ii) Australia has waived the requirement for a Certificate of
Origin for the goods.
(2) Goods are wholly obtained in Korea or in Korea and Australia if,
and only if, the goods are:
(a) minerals, or other natural resources, taken or extracted from
the territory of Korea; or
(b) vegetable goods grown, harvested, picked or gathered in the
territory of Korea, or in the territory of Korea and the
territory of Australia; or
(c) live animals born and raised in the territory of Korea, or in
the territory of Korea and the territory of Australia; or
(d) goods obtained from live animals referred to in paragraph (c);
or
(e) goods obtained from hunting, trapping, gathering, capturing,
aquaculture or fishing conducted in Korea or the territorial
sea of Korea; or
(f) fish, shellfish or other marine life taken from the sea, seabed,
ocean floor or subsoil outside the territorial sea of Korea by
ships that are registered or recorded in Korea and are entitled
to fly the flag of Korea; or
(g) goods produced, from goods referred to in paragraph (f), on
board factory ships that are registered or recorded in Korea
and are entitled to fly the flag of Korea; or
(h) goods, other than fish, shellfish or other marine life, taken or
extracted from the seabed, ocean floor or subsoil outside the
territory of Korea by Korea, or a person of Korea, but only if
Korea, or the person of Korea, has the right to exploit that
part of the seabed, ocean floor or subsoil; or
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(i) goods taken from outer space by Korea, or a person of Korea,
and that are not processed in a country other than Korea or
Australia; or
(j) waste and scrap that:
(i) has been derived from production in the territory of
Korea; or
(ii) has been derived from used goods that are collected in
the territory of Korea and that are fit only for the
recovery of raw materials; or
(k) goods that are collected in the territory of Korea, that can no
longer perform their original purpose and that are fit only for
the recovery of raw materials; or
(l) goods produced entirely in the territory of Korea, or entirely
in the territory of Korea and the territory of Australia,
exclusively from goods referred to in paragraphs (a) to (k) or
from their derivatives.
Subdivision C—Goods produced in Korea, or in Korea and
Australia, from originating materials
153ZMD Goods produced in Korea, or in Korea and Australia, from
originating materials
Goods are Korean originating goods if:
(a) they are produced entirely in the territory of Korea, or
entirely in the territory of Korea and the territory of
Australia, from originating materials only; and
(b) either:
(i) the importer of the goods has, at the time for working
out the rate of import duty on the goods, a Certificate of
Origin, or a copy of one, for the goods; or
(ii) Australia has waived the requirement for a Certificate of
Origin for the goods.
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Subdivision D—Goods produced in Korea, or in Korea and
Australia, from non-originating materials
153ZME Goods produced in Korea, or in Korea and Australia, from
non-originating materials
(1) Goods are Korean originating goods if:
(a) they are classified to a heading or subheading of the
Harmonized System specified in column 1 or 2 of the table in
Schedule 1 to the Customs (Korean Rules of Origin)
Regulation 2014; and
(b) they are produced entirely in the territory of Korea, or
entirely in the territory of Korea and the territory of
Australia, from non-originating materials only or from
non-originating materials and originating materials; and
(c) each requirement that is prescribed by the regulations to
apply in relation to the goods is satisfied; and
(d) either:
(i) the importer of the goods has, at the time for working
out the rate of import duty on the goods, a Certificate of
Origin, or a copy of one, for the goods; or
(ii) Australia has waived the requirement for a Certificate of
Origin for the goods.
Change in tariff classification
(2) The regulations may prescribe that each non-originating material
used in the production of the goods is required to satisfy a
prescribed change in tariff classification.
(3) The regulations may also prescribe when a non-originating
material used in the production of the goods is taken to satisfy the
change in tariff classification.
(4) If:
(a) the requirement referred to in subsection (2) applies in
relation to the goods; and
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(b) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement referred to in subsection (2) is taken to be
satisfied if the total value of those non-originating materials does
not exceed 10% of the customs value of the goods.
(5) Subsection (4) does not apply in relation to goods that are
classified to a heading or subheading of the Harmonized System
falling within the following:
(a) heading 0301 to 0303 or 0305 to 0308 of Chapter 3;
(b) heading 0701 to subheading 0710.10 or heading 0713 to
0714 of Chapter 7;
(c) heading 0801 to 0810 or subheading 0813.10 to 0813.40 of
Chapter 8.
(6) If:
(a) the requirement referred to in subsection (2) applies in
relation to the goods; and
(b) the goods are classified to any of Chapters 50 to 63 of the
Harmonized System; and
(c) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement referred to in subsection (2) is taken to be
satisfied if the total weight of those non-originating materials does
not exceed 10% of the total weight of the goods.
Regional value content
(7) The regulations may prescribe that the goods are required to have a
regional value content of at least a prescribed percentage.
(8) If:
(a) the goods are required to have a regional value content of at
least a particular percentage; and
(b) the goods are imported into Australia with accessories, spare
parts or tools; and
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(c) the accessories, spare parts or tools are not invoiced
separately from the goods; and
(d) the quantities and value of the accessories, spare parts or
tools are customary for the goods;
then the regulations must require the value of the accessories, spare
parts or tools to be taken into account as originating materials or
non-originating materials, as the case may be, for the purposes of
working out the regional value content of the goods.
Note: The value of the accessories, spare parts or tools is to be worked out in
accordance with the regulations: see subsection 153ZMB(3).
No limit on regulations
(9) Subsections (2) and (7) do not limit paragraph (1)(c).
153ZMF Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for
the purposes of this Subdivision.
Regional value content
(2) However, if the goods are required to have a regional value content
of at least a particular percentage, the regulations must require the
value of the packaging material or container to be taken into
account as originating materials or non-originating materials, as the
case may be, for the purposes of working out the regional value
content of the goods.
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153ZMB(3).
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Subdivision E—Non-qualifying operations
153ZMG Non-qualifying operations
(1) Goods are not Korean originating goods under this Division merely
because of the following operations or processes:
(a) operations to preserve goods in good condition for the
purpose of transport or storage of the goods;
(b) changing of packaging or the breaking up or assembly of
packages;
(c) washing, cleaning or removal of dust, oxide, oil, paint or
other coverings;
(d) sharpening or simple processes of grinding, crushing or
cutting;
(e) simple placing in bottles, cans, flasks, bags, cases or boxes,
fixing on cards or boards or other simple packaging
operations;
(f) affixing or printing marks, labels, logos or other
distinguishing signs on goods or on their packaging;
(g) disassembly of goods;
(h) the reclassification of goods without any physical change in
the goods;
(i) any combination of things referred to in paragraphs (a) to (h).
(2) This section applies despite any other provision of this Division.
Subdivision F—Other matters
153ZMH Consignment
(1) Goods are not Korean originating goods under this Division if they
are transported through a country other than Korea or Australia and
either or both of the following apply:
(a) they undergo subsequent production or any other operation in
that country (other than unloading, reloading, storing,
repacking, relabelling, splitting up of loads for transport or
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any operation that is necessary to preserve them in good
condition or to transport them to Australia);
(b) they do not remain under customs control at all times while
they are in that country.
(2) This section applies despite any other provision of this Division.
153ZMI Outward processing zones on the Korean Peninsula
Goods are not prevented from being Korean originating goods
under this Division if they contain materials that:
(a) have been exported from Korea; and
(b) have undergone processing in an area designated as an
outward processing zone in accordance with Annex 3-B to
Chapter 3 of the Agreement; and
(c) have been re-imported to Korea after that processing.
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Division 1K—Japanese originating goods
Subdivision A—Preliminary
153ZNA Simplified outline of this Division
• This Division defines Japanese originating goods.
Preferential rates of customs duty under the Customs Tariff
Act 1995 apply to Japanese originating goods that are
imported into Australia.
• Subdivision B provides that goods are Japanese originating
goods if they are wholly obtained in Japan.
• Subdivision C provides that goods are Japanese originating
goods if they are produced entirely in Japan from originating
materials only.
• Subdivision D sets out when goods are Japanese originating
goods because they are produced entirely in Japan, or in Japan
and Australia, from non-originating materials only or from
non-originating materials and originating materials.
• Subdivision E deals with how the consignment of goods
affects whether the goods are Japanese originating goods.
• Subdivision F allows regulations to make provision for and in
relation to determining whether goods are Japanese
originating goods.
153ZNB Interpretation
Definitions
(1) In this Division:
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Agreement means the Japan-Australia Economic Partnership
Agreement, done at Canberra on 8 July 2014, as amended from
time to time.
Note 1: The Agreement is in Australian Treaty Series 2015 No. 2 ([2015] ATS
2) and could in 2018 be viewed in the Australian Treaties Library on
the AustLII website (http://www.austlii.edu.au).
Note 2: There is also a separate agreement (known as the Implementing
Agreement) that sets out the details and procedures for the
implementation of the Japan-Australia Economic Partnership
Agreement. The Implementing Agreement is in that same Australian
Treaty Series.
Area of Japan means Area within the meaning, so far as it relates
to Japan, of Article 1.2 of the Agreement.
Australian originating goods means goods that are Australian
originating goods under a law of Japan that implements the
Agreement.
Certificate of Origin means a certificate that is in force and that
complies with the requirements of Article 3.15 of the Agreement.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983, as in force from time to time.
Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988]
ATS 30) and could in 2014 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
customs value of goods has the meaning given by section 159.
enterprise has the meaning given by Article 1.2 of the Agreement.
factory ships of Japan means factory ships of the Party within the
meaning, so far as it relates to Japan, of Article 3.1 of the
Agreement.
Harmonized Commodity Description and Coding System means
the Harmonized Commodity Description and Coding System that
is established by or under the Convention.
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Harmonized System means:
(a) the Harmonized Commodity Description and Coding System
as in force immediately before 1 January 2017; or
(b) if the table in Annex 2 to the Agreement is amended or
replaced to refer to Chapters, headings and subheadings of a
later version of the Harmonized Commodity Description and
Coding System—the later version of the Harmonized
Commodity Description and Coding System.
indirect materials means:
(a) goods or energy used in the production, testing or inspection
of goods, but not physically incorporated in the goods; or
(b) goods or energy used in the maintenance or operation of
equipment or buildings associated with the production of
goods;
including:
(c) fuel (within its ordinary meaning); and
(d) tools, dies and moulds; and
(e) spare parts and materials; and
(f) lubricants, greases, compounding materials and other similar
goods; and
(g) gloves, glasses, footwear, clothing, safety equipment and
supplies; and
(h) catalysts and solvents.
Interpretation Rules means the General Rules (as in force from
time to time) for the Interpretation of the Harmonized System
provided for by the Convention.
Japanese originating goods means goods that, under this Division,
are Japanese originating goods.
non-originating materials means goods that are not originating
materials.
originating materials means:
(a) Japanese originating goods that are used in the production of
other goods; or
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(b) Australian originating goods that are used in the production
of other goods; or
(c) indirect materials.
origin certification document means a document that is in force
and that complies with the requirements of Article 3.16 of the
Agreement.
person of Japan means:
(a) a natural person of a Party within the meaning, so far as it
relates to Japan, of Article 1.2 of the Agreement; or
(b) an enterprise of Japan.
produce means manufacture, assemble, process, raise, grow, breed,
mine, extract, harvest, fish, trap, gather, collect, hunt or capture.
sea-fishing has the same meaning as it has in the Agreement.
territorial sea has the same meaning as in the Seas and Submerged
Lands Act 1973.
vessels of Japan means vessels of the Party within the meaning, so
far as it relates to Japan, of Article 3.1 of the Agreement.
Value of goods
(3) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(4) In prescribing tariff classifications for the purposes of this
Division, the regulations may refer to the Harmonized System.
(5) Subsection 4(3A) does not apply for the purposes of this Division.
Incorporation of other instruments
(6) Despite subsection 14(2) of the Legislation Act 2003, regulations
made for the purposes of this Division may make provision in
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relation to a matter by applying, adopting or incorporating, with or
without modification, any matter contained in an instrument or
other writing as in force or existing from time to time.
Subdivision B—Goods wholly obtained in Japan
153ZNC Goods wholly obtained in Japan
(1) Goods are Japanese originating goods if:
(a) they are wholly obtained in Japan; and
(b) either:
(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin or an origin
certification document, or a copy of one, for the goods;
or
(ii) Australia has waived the requirement for a Certificate of
Origin or an origin certification document for the goods.
(2) Goods are wholly obtained in Japan if, and only if, the goods are:
(a) live animals born and raised in the Area of Japan, other than
the sea outside the territorial sea of Japan; or
(b) animals obtained from hunting, trapping, fishing, gathering
or capturing in the Area of Japan, other than the sea outside
the territorial sea of Japan; or
(c) goods obtained from live animals in the Area of Japan; or
(d) plants, fungi or algae harvested, picked or gathered in the
Area of Japan; or
(e) minerals, or other naturally occurring substances, extracted or
taken from the Area of Japan, other than the seabed, or
subsoil beneath the seabed, outside the territorial sea of
Japan; or
(f) goods of sea-fishing, or other goods, taken by vessels of
Japan from the sea outside the territorial sea of Japan and the
territorial sea of Australia; or
(g) goods produced on board factory ships of Japan from goods
referred to in paragraph (f); or
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(h) goods taken by Japan, or a person of Japan, from the seabed,
or subsoil beneath the seabed, outside the territorial sea of
Japan, but only if Japan has rights to exploit that part of the
seabed or subsoil in accordance with international law; or
(i) goods that are collected in Japan, that can no longer perform
their original purpose, that are not capable of being restored
or repaired and that are fit only for disposal or for the
recovery of raw materials; or
(j) waste and scrap that has been derived from production or
consumption in Japan and that is fit only for disposal or for
the recovery of raw materials; or
(k) raw materials recovered in Japan from goods that can no
longer perform their original purpose and that are not capable
of being restored or repaired; or
(l) goods produced in the Area of Japan exclusively from goods
referred to in paragraphs (a) to (k).
Subdivision C—Goods produced in Japan from originating
materials
153ZND Goods produced in Japan from originating materials
Goods are Japanese originating goods if:
(a) they are produced entirely in Japan from originating
materials only; and
(b) either:
(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin or an origin
certification document, or a copy of one, for the goods;
or
(ii) Australia has waived the requirement for a Certificate of
Origin or an origin certification document for the goods.
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Subdivision D—Goods produced in Japan, or in Japan and
Australia, from non-originating materials
153ZNE Goods produced in Japan, or in Japan and Australia, from
non-originating materials
(1) Goods are Japanese originating goods if:
(a) they are classified to a Chapter, heading or subheading of the
Harmonized System that is covered by the table in Annex 2
to the Agreement; and
(b) they are produced entirely in Japan, or entirely in Japan and
Australia, from non-originating materials only or from
non-originating materials and originating materials; and
(c) the goods satisfy the requirements applicable to the goods in
that Annex; and
(d) either:
(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin or an origin
certification document, or a copy of one, for the goods;
or
(ii) Australia has waived the requirement for a Certificate of
Origin or an origin certification document for the goods.
(2) Without limiting paragraph (1)(c), a requirement may be specified
in the table in Annex 2 to the Agreement by using an abbreviation
or other code that is given a meaning for the purposes of that
Annex.
Change in tariff classification
(3) If a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods must
have undergone a particular change in tariff classification, the
regulations may prescribe when a non-originating material used in
the production of the goods is taken to satisfy the change in tariff
classification.
(4) If:
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(a) a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods
must have undergone a particular change in tariff
classification; and
(b) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement is taken to be satisfied if the total value of the
non-originating materials covered by paragraph (b) does not
exceed 10% of the customs value of the goods.
(5) If:
(a) a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods
must have undergone a particular change in tariff
classification; and
(b) the goods are classified to any of Chapters 50 to 63 of the
Harmonized System; and
(c) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement is taken to be satisfied if the total weight of
the non-originating materials covered by paragraph (c) does not
exceed 10% of the total weight of the goods.
Qualifying value content
(6) If a requirement that applies in relation to the goods is that the
goods must have a qualifying value content of not less than a
particular percentage worked out in a particular way:
(a) the qualifying value content of the goods is to be worked out
in accordance with the Agreement; or
(b) if the regulations prescribe how to work out the qualifying
value content of the goods—the qualifying value content of
the goods is to be worked out in accordance with the
regulations.
(7) If:
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(a) a requirement that applies in relation to the goods is that the
goods must have a qualifying value content of not less than a
particular percentage worked out in a particular way; and
(b) the goods are imported into Australia with accessories, spare
parts or tools; and
(c) the accessories, spare parts or tools are not invoiced
separately from the goods; and
(d) the quantities and value of the accessories, spare parts or
tools are customary for the goods; and
(e) the accessories, spare parts or tools are non-originating
materials;
the regulations must provide for the value of the accessories, spare
parts or tools covered by paragraph (e) to be taken into account for
the purposes of working out the qualifying value content of the
goods.
Note: The value of the accessories, spare parts or tools is to be worked out in
accordance with the regulations: see subsection 153ZNB(3).
153ZNF Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for
the purposes of this Subdivision.
Qualifying value content
(2) However, if:
(a) a requirement that applies in relation to the goods is that the
goods must have a qualifying value content of not less than a
particular percentage worked out in a particular way; and
(b) the packaging material or container is a non-originating
material;
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the regulations must provide for the value of the packaging
material or container to be taken into account for the purposes of
working out the qualifying value content of the goods.
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153ZNB(3).
153ZNG Non-qualifying operations
Goods are not Japanese originating goods under this Subdivision
merely because of the following operations or processes:
(a) operations to preserve goods in good condition for the
purpose of transport or storage of the goods (such as drying,
freezing and keeping goods in brine);
(b) changing of packaging or the breaking up or assembly of
packages;
(c) disassembly of goods;
(d) placing in bottles, cases or boxes or other simple packaging
operations;
(e) collecting of parts or components for unassembled goods
(where the unassembled goods would be classified to a
heading of the Harmonized System in accordance with
Rule 2(a) of the Interpretation Rules);
(f) making-up of sets of goods;
(g) the reclassification of goods without any physical change in
the goods;
(h) any combination of things referred to in paragraphs (a) to (g).
Subdivision E—Consignment
153ZNH Consignment
(1) Goods are not Japanese originating goods under this Division if the
goods are transported through a country other than Japan or
Australia and either or both of the following apply:
(a) the goods undergo subsequent production or any other
operation in that country (other than repacking, relabelling,
splitting up of the goods, unloading, reloading, storing or any
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operation that is necessary to preserve the goods in good
condition or to transport the goods to Australia);
(b) the goods do not remain under customs control at all times
while the goods are in that country.
(2) This section applies despite any other provision of this Division.
Subdivision F—Regulations
153ZNI Regulations
The regulations may make provision for and in relation to
determining whether goods are Japanese originating goods under
this Division.
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Division 1L—Chinese originating goods
Subdivision A—Preliminary
153ZOA Simplified outline of this Division
• This Division defines Chinese originating goods. Preferential
rates of customs duty under the Customs Tariff Act 1995 apply
to Chinese originating goods that are imported into Australia.
• Subdivision B provides that goods are Chinese originating
goods if they are wholly obtained or produced in the territory
of China.
• Subdivision C provides that goods are Chinese originating
goods if they are produced entirely in the territory of China, or
entirely in the territory of China and the territory of Australia,
from originating materials only.
• Subdivision D sets out when goods are Chinese originating
goods because they are produced entirely in the territory of
China, or entirely in the territory of China and the territory of
Australia, from non-originating materials only or from
non-originating materials and originating materials.
• Subdivision E sets out when goods are Chinese originating
goods because they are accessories, spare parts or tools
imported with other goods.
• Subdivision F provides that goods are not Chinese originating
goods under this Division merely because of certain
operations.
• Subdivision G deals with how the consignment of goods
affects whether the goods are Chinese originating goods.
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• Subdivision H allows regulations to make provision for and in
relation to determining whether goods are Chinese originating
goods.
153ZOB Interpretation
Definitions
(1) In this Division:
Agreement means the China-Australia Free Trade Agreement,
done at Canberra on 17 June 2015, as amended from time to time.
Note: The Agreement could in 2015 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
Australian originating goods means goods that are Australian
originating goods under a law of China that implements the
Agreement.
Certificate of Origin means a certificate that is in force and that
complies with the requirements of Article 3.14 of the Agreement.
Chinese originating goods means goods that, under this Division,
are Chinese originating goods.
Convention means the International Convention on the
Harmonized Commodity Description and Coding System done at
Brussels on 14 June 1983, as in force from time to time.
Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988]
ATS 30) and could in 2015 be viewed in the Australian Treaties
Library on the AustLII website (http://www.austlii.edu.au).
customs value of goods has the meaning given by section 159.
Declaration of Origin means a declaration that is in force and that
complies with the requirements of Article 3.15 of the Agreement.
Harmonized Commodity Description and Coding System means
the Harmonized Commodity Description and Coding System that
is established by or under the Convention.
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Harmonized System means:
(a) the Harmonized Commodity Description and Coding System
as in force immediately before 1 January 2017; or
(b) if the table in Annex II to the Agreement is amended or
replaced to refer to Chapters, headings and subheadings of a
later version of the Harmonized Commodity Description and
Coding System—the later version of the Harmonized
Commodity Description and Coding System.
indirect materials means:
(a) goods or energy used in the production, testing or inspection
of goods, but not physically incorporated in the goods; or
(b) goods or energy used in the maintenance or operation of
equipment or buildings associated with the production of
goods;
including:
(c) fuel (within its ordinary meaning); and
(d) tools, dies and moulds; and
(e) spare parts and materials; and
(f) lubricants, greases, compounding materials and other similar
goods; and
(g) gloves, glasses, footwear, clothing, safety equipment and
supplies; and
(h) catalysts and solvents.
Interpretation Rules means the General Rules (as in force from
time to time) for the Interpretation of the Harmonized System
provided for by the Convention.
non-originating materials means goods that are not originating
materials.
originating materials means:
(a) Chinese originating goods that are used in the production of
other goods; or
(b) Australian originating goods that are used in the production
of other goods; or
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(c) indirect materials.
plant has the same meaning as it has in the Agreement.
produce means grow, raise, mine, harvest, fish, farm, trap, hunt,
capture, gather, collect, breed, extract, manufacture, process or
assemble.
territory of a non-party has the same meaning as it has in the
Agreement, and includes the customs territory of the following
members of the World Trade Organization established by the
World Trade Organization Agreement:
(a) Hong Kong, China;
(b) Macao, China;
(c) Separate Customs Territory of Taiwan, Penghu, Kinmen and
Matsu.
territory of Australia means territory within the meaning, so far as
it relates to Australia, of Article 1.3 of the Agreement.
territory of China means territory within the meaning, so far as it
relates to China, of Article 1.3 of the Agreement, and does not
include the customs territory of the following members of the
World Trade Organization established by the World Trade
Organization Agreement:
(a) Hong Kong, China;
(b) Macao, China;
(c) Separate Customs Territory of Taiwan, Penghu, Kinmen and
Matsu.
World Trade Organization Agreement means the Marrakesh
Agreement establishing the World Trade Organization, done at
Marrakesh on 15 April 1994.
Note: The Agreement is in Australian Treaty Series 1995 No. 8 ([1995] ATS
8) and could in 2015 be viewed in the Australian Treaties Library on
the AustLII website (http://www.austlii.edu.au).
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Value of goods
(3) The value of goods for the purposes of this Division is to be
worked out in accordance with the regulations. The regulations
may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(4) In prescribing tariff classifications for the purposes of this
Division, the regulations may refer to the Harmonized System.
(5) Subsection 4(3A) does not apply for the purposes of this Division.
Incorporation of other instruments
(6) Despite subsection 14(2) of the Legislation Act 2003, regulations
made for the purposes of this Division may make provision in
relation to a matter by applying, adopting or incorporating, with or
without modification, any matter contained in an instrument or
other writing as in force or existing from time to time.
Subdivision B—Goods wholly obtained or produced in the
territory of China
153ZOC Goods wholly obtained or produced in the territory of
China
(1) Goods are Chinese originating goods if:
(a) they are wholly obtained or produced in the territory of
China; and
(b) either:
(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin or a Declaration of
Origin, or a copy of one, for the goods; or
(ii) Australia has waived the requirement for a Certificate of
Origin or a Declaration of Origin for the goods.
(2) Goods are wholly obtained or produced in the territory of China
if, and only if, the goods are:
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(a) live animals born and raised in the territory of China; or
(b) goods obtained in the territory of China from live animals
referred to in paragraph (a); or
(c) goods obtained directly from hunting, trapping, fishing,
aquaculture, gathering or capturing conducted in the territory
of China; or
(d) plants, or plant products, harvested, picked or gathered in the
territory of China; or
(e) minerals, or other naturally occurring substances, extracted or
taken in the territory of China; or
(f) goods, other than fish, shellfish, plant or other marine life,
extracted or taken from the waters, seabed or subsoil beneath
the seabed outside the territory of China, but only if China
has the right to exploit such waters, seabed or subsoil in
accordance with international law and the law of China; or
(g) fish, shellfish, plant or other marine life taken from the high
seas by a vessel registered with China and flying the flag of
China; or
(h) goods obtained or produced from goods referred to in
paragraph (g) on board factory ships that are registered with
China and flying the flag of China; or
(i) waste and scrap that:
(i) has been derived from production in the territory of
China; or
(ii) has been derived from used goods that are collected in
the territory of China and that are fit only for the
recovery of raw materials; or
(j) goods produced entirely in the territory of China exclusively
from goods referred to in paragraphs (a) to (i).
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Subdivision C—Goods produced in China, or in China and
Australia, from originating materials
153ZOD Goods produced in China, or in China and Australia, from
originating materials
Goods are Chinese originating goods if:
(a) they are produced entirely in the territory of China, or
entirely in the territory of China and the territory of
Australia, from originating materials only; and
(b) either:
(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin or a Declaration of
Origin, or a copy of one, for the goods; or
(ii) Australia has waived the requirement for a Certificate of
Origin or a Declaration of Origin for the goods.
Subdivision D—Goods produced in China, or in China and
Australia, from non-originating materials
153ZOE Goods produced in China, or in China and Australia, from
non-originating materials
(1) Goods are Chinese originating goods if:
(a) they are classified to a Chapter, heading or subheading of the
Harmonized System that is covered by the table in Annex II
to the Agreement; and
(b) they are produced entirely in the territory of China, or
entirely in the territory of China and the territory of
Australia, from non-originating materials only or from
non-originating materials and originating materials; and
(c) the goods satisfy the requirements applicable to the goods in
that Annex; and
(d) either:
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(i) the importer of the goods has, at the time the goods are
imported, a Certificate of Origin or a Declaration of
Origin, or a copy of one, for the goods; or
(ii) Australia has waived the requirement for a Certificate of
Origin or a Declaration of Origin for the goods.
(2) Without limiting paragraph (1)(c), a requirement may be specified
in the table in Annex II to the Agreement by using an abbreviation
that is given a meaning for the purposes of that Annex.
Change in tariff classification
(3) If a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods must
have undergone a particular change in tariff classification, the
regulations may prescribe when a non-originating material used in
the production of the goods is taken to satisfy the change in tariff
classification.
(4) If:
(a) a requirement that applies in relation to the goods is that all
non-originating materials used in the production of the goods
must have undergone a particular change in tariff
classification; and
(b) one or more of the non-originating materials used in the
production of the goods do not satisfy the change in tariff
classification;
then the requirement is taken to be satisfied if the total value of the
non-originating materials covered by paragraph (b) does not
exceed 10% of the customs value of the goods.
Regional value content
(5) If a requirement that applies in relation to the goods is that the
goods must have a minimum requirement of regional value content
worked out in a particular way:
(a) the regional value content of the goods is to be worked out in
accordance with the Agreement; or
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(b) if the regulations prescribe how to work out the regional
value content of the goods—the regional value content of the
goods is to be worked out in accordance with the regulations.
(6) If:
(a) a requirement that applies in relation to the goods is that the
goods must have a minimum requirement of regional value
content worked out in a particular way; and
(b) the goods are imported into Australia with accessories, spare
parts or tools; and
(c) the accessories, spare parts or tools are classified and
invoiced with the goods and are included in the price of the
goods; and
(d) the accessories, spare parts or tools are not imported solely
for the purpose of artificially raising the regional value
content of the goods; and
(e) the quantities and value of the accessories, spare parts or
tools are customary for the goods; and
(f) the accessories, spare parts or tools are non-originating
materials;
the regulations must provide for the value of the accessories, spare
parts or tools covered by paragraph (f) to be taken into account for
the purposes of working out the regional value content of the
goods.
Note: The value of the accessories, spare parts or tools is to be worked out in
accordance with the regulations: see subsection 153ZOB(3).
(7) For the purposes of subsection (6), disregard section 153ZOG in
working out whether the accessories, spare parts or tools are
non-originating materials.
153ZOF Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a
container; and
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(b) the packaging material or container is classified with the
goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for
the purposes of this Subdivision.
Regional value content
(2) However, if:
(a) a requirement that applies in relation to the goods is that the
goods must have a minimum requirement of regional value
content worked out in a particular way; and
(b) the packaging material or container is a non-originating
material;
the regulations must provide for the value of the packaging
material or container to be taken into account for the purposes of
working out the regional value content of the goods.
Note: The value of the packaging material or container is to be worked out
in accordance with the regulations: see subsection 153ZOB(3).
Subdivision E—Goods that are accessories, spare parts or tools
153ZOG Goods that are accessories, spare parts or tools
Goods are Chinese originating goods if:
(a) they are accessories, spare parts or tools in relation to other
goods; and
(b) the other goods are imported into Australia with the
accessories, spare parts or tools; and
(c) the other goods are Chinese originating goods; and
(d) the accessories, spare parts or tools are classified and
invoiced with the other goods and are included in the price of
the other goods; and
(e) the accessories, spare parts or tools are not imported solely
for the purpose of artificially raising the regional value
content of the other goods; and
(f) the quantities and value of the accessories, spare parts or
tools are customary for the other goods.
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Subdivision F—Non-qualifying operations
153ZOH Non-qualifying operations
(1) Goods are not Chinese originating goods under this Division
merely because of the following operations or processes:
(a) operations or processes to preserve goods in good condition
for the purpose of transport or storage of the goods;
(b) packaging or repackaging;
(c) sifting, screening, sorting, classifying, grading or matching
(including the making up of sets of goods);
(d) placing in bottles, cans, flasks, bags, cases or boxes, fixing
on cards or boards or other simple packaging operations;
(e) affixing or printing marks, labels, logos or other like
distinguishing signs on goods or on their packaging;
(f) disassembly of goods.
(2) This section applies despite any other provision of this Division.
Subdivision G—Consignment
153ZOI Consignment
(1) Goods are not Chinese originating goods under this Division if the
goods are transported through the territory of a non-party and one
or more of the following apply:
(a) the goods undergo any operation in the territory of the
non-party (other than unloading, reloading, repacking,
relabelling for the purpose of satisfying the requirements of
Australia, splitting up of the goods for further transport,
temporary storage or any operation that is necessary to
preserve the goods in good condition);
(b) if the goods undergo temporary storage in the territory of the
non-party—the goods remain in the territory of the non-party
for a period exceeding 12 months;
(c) the goods do not remain under customs control at all times
while the goods are in the territory of the non-party.
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(2) Without limiting paragraph (1)(c), the regulations may make
provision for the circumstances in which goods are under customs
control while the goods are in the territory of a non-party.
(3) This section applies despite any other provision of this Division.
Subdivision H—Regulations
153ZOJ Regulations
The regulations may make provision for and in relation to
determining whether goods are Chinese originating goods under
this Division.
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Section 154
Division 2—Valuation of imported goods
154 Interpretation
(1) In this Division, unless the contrary intention appears:
about the same time has the meaning given by subsection (2).
acquire, in relation to goods, includes purchase, receive in
exchange for other goods, take on lease, take on hire, take on
hire-purchase and take under licence.
Australian inland freight, in relation to imported goods, means:
(a) if any amount (other than an amount of an Australian inland
insurance) was paid or is payable by a trader of the goods to
a person other than a person related to a trader of the goods
in respect of:
(i) the transportation of the goods on or after their
importation into Australia; or
(ii) the obtaining of any commercial or other documentation
required in respect of the transportation referred to in
subparagraph (i) or in respect of the importation of the
goods;
and a Collector is satisfied of the correctness of that
amount—that amount;
(b) if any amount (other than an amount of Australian inland
insurance) was paid or is payable by a trader of the goods to
a person related to a trader of the goods in respect of the
provision of a service referred to in subparagraph (a)(i) or (ii)
and a Collector:
(i) is satisfied that the amount is the same, or substantially
the same, as the amount that would be payable to a
person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
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(c) if any amount (other than an amount of Australian inland
insurance) was paid or is payable by a trader in respect of the
provision of a service referred to in subparagraph (a)(i) or (ii)
but a Collector is not satisfied as required by paragraph (a) or
(b), whichever is applicable—such an amount as a Collector
determines, having regard to the ordinary costs payable in
respect of the provision of the same service to a trader in
respect of the same class of goods as the imported goods,
under the same conditions, by a person who is not related to a
trader of goods of that class, on or after their importation into
Australia;
or, if more than one of paragraphs (a), (b) and (c) is applicable to
the goods, the sum of the amounts ascertained in accordance with
the applicable paragraphs.
Australian inland insurance, in relation to imported goods,
means:
(a) if any amount was paid or is payable by a trader of the goods
to a person other than a person related to a trader of the
goods in respect of insurance in relation to the transportation
of the goods on or after importation into Australia and a
Collector is satisfied of the correctness of that amount—that
amount;
(b) if any amount was paid or is payable by a trader of the goods
to a person related to a trader of the goods in respect of
insurance of the kind referred to in paragraph (a) and a
Collector:
(i) is satisfied that the amount is the same, or substantially
the same, as the amount that would be payable to a
person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
(c) if any amount was paid or is payable by a trader in respect of
insurance of a kind referred to in paragraph (a) but a
Collector is not satisfied as required by paragraph (a) or (b),
whichever is applicable—such an amount as a Collector
determines, having regard to the ordinary cost of the same
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kind of insurance to a trader in respect of the same class of
goods as the imported goods, under the same conditions,
where the insurer is not related to a trader of goods of that
class;
or, if more than one of paragraphs (a), (b) and (c) is applicable to
the goods, the sum of the amounts ascertained in accordance with
the applicable paragraphs.
buying commission has the meaning given by section 155.
comparable goods, in relation to imported goods, means:
(a) the imported goods;
(b) identical goods; or
(c) similar goods.
computed value, in relation to imported goods, has the meaning
given by section 161F.
computed valued goods means exporter’s goods:
(a) whose owner has, before the payment of duty in respect of
the goods (whether before or after any determination of a
value of the goods) requested a Collector to take their
customs value to be their computed value in preference to
their deductive value; and
(b) whose computed value can be determined by the Collector.
customs value, in relation to imported goods, has the meaning
given by section 159.
deductible administrative costs, in relation to goods in a sale,
means any costs that are payable on or after the importation of the
goods into Australia in relation to the activities of, or services
performed by, any local, State or Commonwealth public authorities
or officers, any licensed Customs broker, or any other person in
Australia, in connection with the importation and subsequent
delivery of the goods.
deductible financing costs, in relation to goods in a sale, means
any interest payable under a written contract, agreement or
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arrangement under which the purchaser is permitted to delay the
payment of the price in return for the payment of that interest
(whether or not also in return for an increase in the price or for the
payment of an additional amount), being a contract, agreement or
arrangement entered into between the purchaser and the vendor or
another person in relation to the purchase of the goods, where:
(a) the interest is distinguished to the satisfaction of a Collector
from the price actually paid or payable for the goods;
(b) if a Collector requires the purchaser to demonstrate to the
satisfaction of a Collector that identical or similar goods are
actually sold at the last-mentioned price—the purchaser so
demonstrates; and
(c) if a Collector requires the purchaser to demonstrate to the
satisfaction of a Collector that the rate of the interest does not
exceed the rate of interest in similar contracts, agreements or
arrangements entered into in the country where, and at the
time when, finance under the first-mentioned contract,
agreement or arrangement was provided—the purchaser so
demonstrates.
deductive (contemporary sales) value, in relation to imported
goods, has the meaning given by section 161C.
deductive (derived goods sales) value, in relation to imported
goods, has the meaning given by section 161E.
deductive (later sales) value, in relation to imported goods, has the
meaning given by section 161D.
deductive value, in relation to imported goods, means their:
(a) deductive (contemporary sales) value;
(b) deductive (later sales) value; or
(c) deductive (derived goods sales) value.
exempted container means a container that:
(a) is not a pallet; and
(b) is or has been permitted to be temporarily imported into
Australia free of Customs duty under section 162A.
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exempted pallet means a pallet that is or has been permitted to be
temporarily imported into Australia free of Customs duty under
either section 162A or 162B.
exporter’s goods means imported goods exported to Australia by
their producer.
fall-back value, in relation to imported goods, has the meaning
given by section 161G.
foreign inland freight, in relation to imported goods, means:
(a) if any amount (other than an amount of foreign inland
insurance) was paid or is payable by a trader of the goods to
a person other than a person related to a trader of the goods
in respect of:
(i) the transportation of the goods within a foreign country
before they left their place of export; or
(ii) the obtaining of any commercial or other documentation
(other than documentation required in respect of
overseas freight or overseas insurance) required in
respect of the transportation referred to in
subparagraph (i) or in respect of the transportation of
the goods from the foreign country concerned;
and a Collector is satisfied of the correctness of that
amount—that amount;
(b) if any amount (other than an amount of foreign inland
insurance) was paid or is payable by a trader of the goods to
a person related to a trader of the goods in respect of the
provision of service referred to in subparagraph (a)(i) or (ii)
and a Collector:
(i) is satisfied that the amount is the same, or substantially
the same, as the amount that would be payable to a
person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
(c) if any amount (other than an amount of foreign inland
insurance) was paid or is payable by a trader in respect of the
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provision of a service referred to in subparagraph (a)(i) or (ii)
but a Collector is not satisfied as required by paragraph (a) or
(b), whichever is applicable—such an amount as a Collector
determines, having regard to the ordinary costs payable in
respect of the provision of the same service to a trader, in
respect of the same class of goods as the imported goods,
under the same conditions, by a person who is not related to a
trader of goods of that class, before leaving the same place of
export;
or, if more than one of paragraphs (a), (b) and (c) is applicable to
the goods, the sum of the amounts ascertained in accordance with
the applicable paragraphs.
foreign inland insurance, in relation to imported goods, means:
(a) if any amount was paid or is payable by a trader of the goods
to a person other than a person related to a trader of the
goods in respect of insurance in relation to the transportation
of the goods within a foreign country before they left their
place of export and a Collector is satisfied of the correctness
of that amount—that amount;
(b) if any amount was paid or is payable by a trader of the goods
to a person related to a trader of the goods in respect of
insurance of the kind referred to in paragraph (a) and a
Collector:
(i) is satisfied that the amount is the same, or substantially
the same, as the amount that would be payable to a
person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
(c) if any amount was paid or is payable by a trader in respect of
insurance of a kind referred to in paragraph (a) but a
Collector is not satisfied as required by paragraph (a) or (b),
whichever is applicable—such an amount as a Collector
determines, having regard to the ordinary cost of the same
kind of insurance to a trader in respect of the same class of
goods as the imported goods, under the same conditions,
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where the insurer is not related to a trader of goods of that
class;
or, if more than one of paragraphs (a), (b) and (c) is applicable to
the goods, the sum of the amounts ascertained in accordance with
the applicable paragraphs.
identical goods, in relation to imported goods, has the meaning
given by section 156.
identical goods value, in relation to imported goods, has the
meaning given by section 161A.
import sales transaction, in relation to imported goods, means:
(a) where there was one, and only one, contract of sale for the
importation of the goods into Australia entered into before
they became subject to customs control and it was also a
contract for their exportation from a foreign country—that
contract;
(b) where there was one, and only one, contract of sale for the
importation of the goods into Australia entered into before
they became subject to customs control and it was not also a
contract for their exportation from a foreign country—that
contract; or
(c) where there were 2 or more contracts of sale for the
importation of the goods into Australia entered into before
they became subject to customs control—whichever of the
contracts was made last;
and includes:
(d) any contract, agreement or arrangement, whether formal or
informal, to which the vendor, the purchaser or an agent of,
or a person related to, the vendor or purchaser is a party that
provides for an increase in the value of the goods the subject
of the contract of sale referred to in paragraph (a), (b) or (c)
prior to their importation; and
(e) any other contract, agreement or arrangement relating to the
contract of sale referred to in paragraph (a), (b) or (c) that a
Collector determines is so closely connected with that
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contract and to the goods the subject of that contract that
together they form a single transaction.
overseas freight, in relation to imported goods, means:
(a) if any amount (other than an amount of overseas insurance)
was paid or is payable by a trader of the goods to a person
other than a person related to a trader of the goods in respect
of the transportation of the goods from their place of export
to Australia, the goods are not self transported goods and a
Collector is satisfied of the correctness of that amount—that
amount;
(b) if any amount (other than an amount of overseas insurance)
was paid or is payable by a trader of the goods to a person
related to a trader of the goods in respect of the transportation
referred to in paragraph (a), the goods concerned are not self
transported goods and a Collector:
(i) is satisfied that the amount is the same, or substantially
the same, as the amount that would be payable to a
person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
(c) if any amount (other than an amount of overseas insurance)
was paid or is payable by a trader in respect of the
transportation referred to in paragraph (a) but the goods
concerned are self transported goods or a Collector is not
satisfied as required by paragraph (a) or (b), whichever is
applicable—such an amount, as a Collector determines,
having regard to the ordinary costs of the transportation of
goods of the same class as the imported goods:
(i) if the imported goods are self transported goods—under
the most commercially viable conditions; or
(ii) if the imported goods are not self transported goods—
under the same conditions as the imported goods;
by a person who is not related to a trader of goods of that
class, between the same foreign country and Australia;
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or, if more than one of paragraphs (a), (b) and (c) is applicable to
the goods, the sum of the amounts ascertained in accordance with
the applicable paragraphs.
overseas insurance, in relation to imported goods, means:
(a) if any amount was paid or is payable by a trader of the goods
to a person other than a person related to a trader of the
goods in respect of insurance in relation to the transportation
of the goods from their place of export to Australia, the
goods are not self transported goods and a Collector is
satisfied of the correctness of that amount—that amount;
(b) if any amount was paid or is payable by a trader of the goods
to a person related to a trader of the goods in respect of
insurance of the kind referred to in paragraph (a), the goods
concerned are not self transported goods, and a Collector:
(i) is satisfied that the amount is the same, or substantially
the same, as the amount that would be payable to a
person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
(c) if any amount was paid or is payable in respect of insurance
of a kind referred to in paragraph (a) but the goods concerned
are self transported goods or a Collector is not satisfied as
required by paragraph (a) or (b) whichever is applicable—
such an amount as a Collector determines, having regard to
the ordinary cost of insurance in relation to the transportation
of goods of the same class as the imported goods:
(i) if the imported goods are self transported goods—under
the most commercially viable conditions; or
(ii) if the imported goods are not self transported goods—
under the same conditions as the imported goods;
where the insurer is not related to a trader of the transported
goods;
or, if more than one of paragraphs (a), (b) and (c) is applicable to
the goods, the sum of the amounts ascertained in accordance with
the applicable paragraphs.
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place of export, in relation to imported goods, means:
(a) where, while in the country from which they were exported
the goods were posted to Australia—the place where they
were so posted;
(b) where, while in the country from which they were exported,
the goods, not being goods referred to in paragraph (a), were
packed in a container—the place where they were so packed;
(c) where the goods, being self transported goods, were exported
from a country by sea or air—the place, or last place, in that
country from which the goods departed for Australia;
(d) where the goods, not being goods referred to in
paragraph (a), (b) or (c), were exported from a country by sea
or air—the place, or first place, in that country where the
goods were placed on board a ship or aircraft for export from
that country;
(e) where the goods, not being goods referred to in
paragraph (a), (b), (c) or (d), were exported from a country
by land, or by river, canal or other inland waterway—the
place at which the goods finally crossed the border from that
country into another country in the course of their
transportation to Australia; or
(f) in any other case—a place determined by a Collector.
price, in relation to goods the subject of a contract of sale, means
an amount determined by a Collector, after disregarding rebates in
relation to those goods, to be the sum of:
(a) all payments that have been made, or are to be made, directly
or indirectly, in relation to such goods, by or on behalf of the
purchaser:
(i) to the vendor;
(ii) to any person related to the vendor unless a Collector is
satisfied that the vendor has not derived and will not
derive any direct or indirect benefit from the payment;
or
(iii) to any other person for the direct or indirect benefit of
the vendor;
in accordance with the contract of sale; and
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(b) all payments that have been made, or are to be made, directly
or indirectly, in relation to such goods, by or on behalf of the
purchaser:
(i) to the vendor;
(ii) to any person related to the vendor unless a Collector is
satisfied that the vendor has not derived and will not
derive any direct or indirect benefit from the payment;
or
(iii) to any other person for the direct or indirect benefit of
the vendor;
under any other contract, agreement or arrangement, whether
formal or informal, being a contract, agreement or
arrangement for the doing of anything to increase the value
of the goods or that a Collector is satisfied is so closely
connected with the contract of sale referred to in
paragraph (a) and to the goods the subject of that contract
that together they form a single transaction;
whether the payment is made in money or by letter of credit,
negotiable instrument or otherwise, and includes:
(c) the value, as determined by a Collector, of any goods or
services supplied, or to be supplied, by, or on behalf of, the
purchaser as part of the consideration passing from the
purchaser under the contract of sale referred to in
paragraph (a); and
(d) the value, as determined by a Collector, of any goods or
services supplied, or to be supplied, directly or indirectly, by,
or on behalf of, the purchaser:
(i) to the vendor;
(ii) to any person related to the vendor unless the Collector
is satisfied that the vendor has not derived and will not
derive any direct or indirect benefit from the payment;
or
(iii) to any other person for the direct or indirect benefit of
the vendor;
under a contract, agreement or arrangement of the kind
referred to in paragraph (b);
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but does not include the amount of any duty of Customs (including
any dumping or countervailing duty imposed under the Customs
Tariff (Anti-Dumping) Act 1975), any sales tax, or any other duty
or tax, that is payable by law because of the importation into, or
subsequent use, sale or disposition in, Australia of the goods.
price related costs, in relation to imported goods, means:
(a) production assist costs in respect of the goods;
(b) packing costs for materials and labour paid or payable,
directly or indirectly, by or on behalf of the purchaser in
respect of the goods (including, but without limiting the
generality of the foregoing, costs of fumigating, cleaning,
coating, wrapping or otherwise preparing the goods for their
exportation from a foreign country or otherwise placing them
in the condition in which they are imported into Australia,
but not including the cost of any exempted pallet or
exempted container concerned in their exportation);
(c) foreign inland freight and foreign inland insurance in relation
to the goods paid or payable, directly or indirectly, by or on
behalf of the purchaser;
(d) commission, other than a buying commission, or brokerage,
paid or payable, directly or indirectly, by or on behalf of the
purchaser in respect of the goods; or
(e) all royalties or licence fees paid or payable, directly or
indirectly, by or on behalf of the purchaser to the vendor or
to another person under the import sales transaction, not
being royalties or licence fees:
(i) that do not relate to the imported goods in the condition,
or substantially in the condition, in which they are
imported into Australia;
(ii) whose only relationship to the imported goods in the
condition in which they are imported into Australia is
insubstantial or incidental;
(iii) that are merely for the right to reproduce the imported
goods within Australia; or
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(iv) that are payable for the assembly, erection, construction
or maintenance of imported goods after their
importation into Australia or for any technical
assistance in respect of the goods after their importation;
and
(f) the whole or any part of the proceeds of any subsequent use,
resale or disposal of the goods, by or on behalf of the
purchaser, that have accrued, or will accrue, to the vendor.
produce includes grow, manufacture, mine, process and treat.
production assist costs, in relation to imported goods (including
imported goods that are comparable goods or derived goods in
relation to other imported goods), means the sum of:
(a) the purchaser’s material costs;
(b) the purchaser’s tooling costs;
(c) the purchaser’s work costs; and
(d) the purchaser’s subsidiary costs;
in relation to those first-mentioned imported goods.
production materials, in relation to the imported goods, means:
(a) materials, components or other goods that form part of the
imported goods; and
(b) materials consumed in the production of the imported goods.
production tooling, in relation to imported goods, means tools,
dies, moulds or other machinery or equipment used in the
production of the imported goods.
production work means art work, design work, development work
and engineering work and includes models, plans and sketches.
purchaser, in relation to imported goods, means the purchaser
under the import sales transaction for the goods.
purchaser’s material costs, in relation to imported goods, means
the sum of the following amounts relating to production materials
supplied, directly or indirectly, by the purchaser free of charge or
at a reduced cost:
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(a) an amount equal to:
(i) where the materials were acquired by the purchaser
from a person who was not related to the purchaser at
the time of acquisition—the value of the materials at the
time of acquisition by the purchaser;
(ii) where the materials were acquired by the purchaser
from a person who was related to the purchaser at the
time of acquisition and who did not produce the
materials—the value of the materials at the time of
acquisition by the purchaser; or
(iii) where the materials were produced by the purchaser or
by a person who was related to the purchaser at the time
of production of the goods—the cost of production;
(b) the cost of transporting the materials after their acquisition or
production by the purchaser to the place of production of the
imported goods;
(c) the cost of repairs and modifications of the materials after
their acquisition or production by the purchaser.
purchaser’s subsidiary costs, in relation to imported goods, means
such part of the sum of the following amounts relating to
subsidiary goods, or subsidiary services, supplied, directly or
indirectly, by the purchaser free of charge or at a reduced price as a
Collector considers should be apportioned to the production of the
imported goods:
(a) an amount equal to:
(i) where the subsidiary goods relate to work goods and
were available generally to the public in Australia or
elsewhere at the time of acquisition by the purchaser (in
this definition called available goods)—the cost to the
public of acquiring the available goods;
(ii) where the subsidiary goods (other than available goods)
were acquired by the purchaser from a person who was
not related to the purchaser at the time of acquisition—
the value of the subsidiary goods at the time of
acquisition by the purchaser;
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(iii) where the subsidiary goods (other than available goods)
were acquired by the purchaser from a person who was
related to the purchaser at the time of acquisition and
who did not produce the goods—the value of the
subsidiary goods at the time of acquisition by the
purchaser; or
(iv) where the subsidiary goods (other than available goods)
were produced by the purchaser or by a person who was
related to the purchaser at the time of the production of
the goods—the cost of that production;
(b) the cost of transporting the subsidiary goods (other than
goods that relate to work goods) after their acquisition or
production by the purchaser to the place of production of the
production materials or production tooling, as the case
requires;
(c) the cost of repairs and modifications of subsidiary goods,
(other than goods that relate to work goods), after their
acquisition or production by the purchaser;
(d) the cost of repairs and modifications outside Australia of
subsidiary goods that relate to work goods after the
acquisition or production of the subsidiary goods by the
purchaser;
(e) an amount equal to:
(i) where the subsidiary services were supplied by a person
who was not related to the purchaser at the time of the
supply—the value of the subsidiary services at the time
of that supply; or
(ii) in any other case—such amount as the Collector
determines to be the value of the subsidiary services;
(f) the cost of the supply of any further services in relation to the
subsidiary services (other than services that relate to work
services);
(g) the cost of the supply outside Australia of any further
services in relation to the subsidiary services that relate to
work services.
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purchaser’s tooling costs, in relation to imported goods, means
such part of the sum of the following amounts relating to
production tooling supplied, directly or indirectly, by the purchaser
free of charge or at a reduced price as a Collector considers should
be apportioned to the production of the imported goods:
(a) an amount equal to:
(i) where the tooling was acquired by the purchaser from a
person who was not related to the purchaser at the time
of acquisition—the value of the tooling at the time of
acquisition by the purchaser;
(ii) where the tooling was acquired by the purchaser from a
person who was related to the purchaser at the time of
acquisition and who did not produce the tooling—the
value of the tooling at the time of acquisition by the
purchaser; or
(iii) where the tooling was produced by the purchaser or by a
person who was related to the purchaser at the time of
production of the tools—the cost of production;
(b) the cost of transporting the tooling after its acquisition or
production by the purchaser to the place of production of the
imported goods;
(c) the cost of repairs and modifications of the tooling after its
acquisition or production by the purchaser.
purchaser’s work costs, in relation to imported goods, means such
part of the sum of the following amounts relating to work goods, or
work services, supplied, directly or indirectly, by the purchaser free
of charge or at a reduced price, as a Collector considers should be
apportioned to the production of the imported goods:
(a) an amount equal to:
(i) where the work goods were available generally to the
public in Australia or elsewhere at the time of
acquisition by the purchaser (in this definition called
available goods)—the cost to the public of acquiring the
goods;
(ii) where the work goods (other than available goods) were
acquired by the purchaser from a person who was not
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related to the purchaser at the time of acquisition—the
value of the work goods at the time of acquisition by the
purchaser;
(iii) where the work goods (other than available goods) were
acquired by the purchaser from a person who was
related to the purchaser at the time of acquisition and
who did not produce the work goods—the value of the
work goods at the time of acquisition by the purchaser;
or
(iv) where the work goods (other than available goods) were
produced by the purchaser or by a person who was
related to the purchaser at the time of the production of
the work goods—the cost of that production;
(b) the cost of transporting the work goods, after their acquisition
or production by the purchaser to the place of production of
the imported goods;
(c) the cost of repairs and modifications outside Australia of the
work goods after their acquisition by the purchaser;
(d) an amount equal to:
(i) where the work services were supplied by a person who
was not related to the purchaser at the time of the
supply—the value of the work services at the time of
that supply; or
(ii) in any other case—such amount as the Collector
determines to be the value of the work services;
(e) the cost of the supply outside Australia of any further
services in relation to the work services.
rebate, in relation to goods the subject of a contract for sale, means
any rebate of, or other decrease in, the amount that would
constitute the price of the goods other than such a rebate or
decrease the benefit of which has been received when that amount
is being determined.
related, in relation to persons, has the meaning given by
subsection (3).
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request goods means goods whose owner has requested a Collector
to determine their deductive (derived goods sales) value.
royalty, in relation to imported goods, means royalty within the
meaning given by section 157.
self transported goods means:
(a) a ship imported otherwise than in another ship or an aircraft;
or
(b) an aircraft imported otherwise than in a ship or another
aircraft.
similar goods, in relation to imported goods, has the meaning
given by section 156.
similar goods value, in relation to imported goods, has the
meaning given by section 161B.
subsidiary goods, in relation to imported goods, means goods
supplied, directly or indirectly, by the purchaser in relation to the
production of production materials, production tooling, work
goods, or work services, supplied, directly or indirectly by the
purchaser (whether or not free of charge or at a reduced cost) in
relation to the production of the imported goods.
subsidiary services, in relation to imported goods, means services
supplied, directly or indirectly, by the purchaser in relation to the
production of production materials, production tooling, work
goods, or work services, supplied, directly or indirectly by the
purchaser (whether or not free of charge or at a reduced cost) in
relation to the production of the imported goods.
trade mark means a mark of a kind capable of registration under
the Trade Marks Act 1955, whether or not it is registered under that
Act or any other law, but does not include a mark that relates to a
service.
trader, in relation to goods, means a vendor, exporter, purchaser or
importer of the goods.
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transaction value, in relation to imported goods, has the meaning
given by section 161.
transportation includes transportation by post and storage or
handling incidental to transportation.
value unrelated amount, in relation to goods in a sale, means:
(a) where the sale is on commission—the amount of commission
usually earned in connection with the sale of other goods of
the same class and in the same quantity as the goods in the
sale, being a sale of other goods in Australia at the same
trade level as the first-mentioned goods;
(b) where the sale is not on commission—the amount usually
added for profit and general expenses (including all costs,
direct or indirect, of marketing), taken as a whole, in
connection with the sale of other goods of the same class or
kind and in the same quantity as the goods in the sale, being a
sale of other goods in Australia at the same trade level as the
first-mentioned goods;
(c) Australian inland freight and Australian inland insurance in
respect of the goods in the sale or of the goods from which
the goods in the sale were derived;
(d) the amount of any duties of Customs and other taxes payable
because of the importation into, or the sale in, Australia of
the goods in the sale or of goods from which the goods in the
sale were derived; and
(e) overseas freight and overseas insurance in relation to the
goods in the sale or of the goods from which the goods in the
sale were derived.
vendor, in relation to imported goods, means the vendor under the
import sales transaction for the goods.
work goods, in relation to imported goods, means goods relating to
production work that was:
(a) required for the production of the imported goods; and
(b) undertaken outside Australia.
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work services, in relation to imported goods, means services
relating to production work that was:
(a) required for the production of the imported goods; and
(b) undertaken outside Australia.
(2) For the purposes of this Division, an event occurs about the same
time as another event if the first event occurs:
(a) on the same day as the other event; or
(b) within the 45 days immediately before, or the 45 days
immediately after, the day on which the other event occurs.
(3) For the purposes of this Division, 2 persons shall be deemed to be
related to each other if, and only if:
(a) both being natural persons:
(i) they are members of the same family; or
(ii) one of them is an officer or director of a body corporate
controlled, directly or indirectly, by the other;
(b) both being bodies corporate:
(i) both of them are controlled, directly or indirectly, by a
third person (whether or not a body corporate);
(ii) both of them together control, directly or indirectly, a
third body corporate;
(iii) the same person (whether or not a body corporate) is in
a position to cast, or control the casting of, 5% or more
of the maximum number of votes that might be cast at a
general meeting of each of them;
(c) one of them, being a body corporate, is, directly or indirectly,
controlled by the other (whether or not a body corporate);
(d) one of them, being a natural person, is an employee, officer
or director of the other (whether or not a body corporate); or
(e) they are members of the same partnership.
Note: In relation to the reference to member of a family in
subparagraph (3)(a)(i), see also section 4AAA.
(4) A person, whether or not a body corporate, shall be taken to control
another body corporate for the purposes of subsection (3) if that
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person has the capacity to impose any restraint or restrictions upon,
or to exercise any direction over, that other body corporate.
(5) Without, by implication, affecting the meaning of any reference to
an owner of goods in any other provision of this Act, a reference in
this Division to the owner of goods, being a ship or aircraft, shall
not be taken to include a person acting as agent for the owner or
receiving freight or other charges payable in respect of the ship or
aircraft.
155 Interpretation—Buying commission
(1) Subject to subsection (2), a reference in this Division to a buying
commission in relation to imported goods is a reference to an
amount paid or payable by or on behalf of the purchaser of the
goods directly or indirectly to a person who, as an agent of the
purchaser, represented the purchaser in the purchase of the goods
in the import sales transaction.
(2) An amount paid by a purchaser of imported goods to another
person in the circumstances referred to in subsection (1) shall be
taken not to be a buying commission unless a Collector is satisfied
that that other person did not and does not:
(a) produce, in whole or in part, or control the production, in
whole or in part of:
(i) the imported goods, or any other goods whose value
would be taken into account in determining, or
attempting to determine, the transaction value of the
imported goods; or
(ii) any other goods of the same class as goods referred to in
subparagraph (i);
(b) supply, or control the supply of, any services:
(i) whose value would be taken into account in
determining, or attempting to determine, the price of the
imported goods; or
(ii) any other services of the same class as the services
referred to in subparagraph (i);
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(c) transport the imported goods, or any other goods referred to
in subparagraph (a)(i), within any foreign country, between a
foreign country and Australia, or within Australia, for any
purpose associated with the manufacture or importation of
those imported goods;
(d) purchase, exchange, sell, or otherwise trade any of the goods
referred to in subparagraph (a)(i) or supply any of the
services referred to in subparagraph (b)(i) other than in the
capacity of an agent of the purchaser;
(e) in relation to any of the goods referred to in
subparagraph (a)(i) or any of the services referred to in
subparagraph (b)(i):
(i) act as an agent for, or in any other way represent, the
producer, supplier, or vendor of the goods or services;
or
(ii) otherwise be associated with any such person except as
the agent of the purchaser; or
(f) claim or receive, directly or indirectly, the benefit of any
commission, fee or other payment, in the form of money,
letter of credit, negotiable instruments, or any goods or
services, from any person as a consequence of the import
sales transaction, other than commission received from the
purchaser for the services rendered by that person in that
transaction.
156 Interpretation—Identical goods and similar goods
(1) Subject to subsection (2), a reference in this Division to identical
goods, in relation to imported goods is a reference to goods that a
Collector is prepared, or is required by their owner, to treat as
identical goods in relation to the imported goods, being goods that
the Collector is satisfied:
(a) are the same in all material respects, including physical
characteristics, quality and reputation, as the imported goods;
(b) were produced in the same country as the imported goods;
and
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(c) were produced by or on behalf of the producer of the
imported goods;
but not being goods in relation to which:
(d) art work, design work, development work, engineering work
undertaken, or substantially undertaken, in Australia; or
(e) models, plans or sketches prepared, or substantially prepared,
in Australia;
was or were supplied directly or indirectly by or on behalf of the
purchaser free of charge or at a reduced cost for use in relation to
their production.
(2) Where a Collector, after reasonable inquiry, is not aware of any
goods that may be treated under subsection (1) as identical goods
in relation to the goods to be valued, the Collector shall disregard
the requirement in paragraph (1)(c) for the purpose of treating
goods as identical goods in relation to the imported goods.
(3) Subject to subsection (4), a reference in this Division to similar
goods, in relation to imported goods, is a reference to goods that a
Collector is prepared, or is required by their owner, to treat as
similar goods in relation to the imported goods, being goods that
the Collector is satisfied:
(a) closely resemble the imported goods in respect of component
materials and parts and in respect of physical characteristics;
(b) are functionally and commercially interchangeable with the
imported goods having regard to the quality and reputation
(including any relevant trade marks) of each lot of goods;
(c) were produced in the same country as the imported goods;
and
(d) were produced by or on behalf of the producer of the
imported goods;
but not being goods in relation to which:
(e) art work, design work, development work or engineering
work undertaken, or substantially undertaken, in Australia; or
(f) models, plans or sketches prepared, or substantially prepared,
in Australia;
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was or were supplied directly or indirectly by or on behalf of the
purchaser free of charge or at a reduced cost for use in relation to
their production.
(4) Where a Collector, after reasonable inquiry, is not aware of any
goods that may be treated under subsection (3) as similar goods in
relation to the goods to be valued, the Collector shall disregard the
requirement in paragraph (3)(d) for the purpose of treating goods
as similar goods in relation to the imported goods.
157 Interpretation—Royalties
(1) A reference in this Division to a royalty includes a reference to an
amount paid or credited (however described or computed and
whether the payment or credit is periodical or not) to the extent to
which the amount is paid or credited as consideration for:
(a) the making, use, exercise or vending of an invention or the
right to make, use, exercise or vend an invention;
(b) the use of, or the right to use:
(i) a design or trade mark;
(ii) confidential information; or
(iii) machinery, implements, apparatus or other equipment;
(c) the supply of scientific, technical, industrial, commercial or
other knowledge or information;
(d) the supply of any assistance that is ancillary and subsidiary
to, and is furnished as a means of enabling the application or
enjoyment of, any matter falling within any of the foregoing
paragraphs; or
(e) a total or partial forbearance in respect of any matter falling
within any of the foregoing paragraphs (including
paragraph (d)).
(2) Where:
(a) a person pays an amount of royalty in respect of goods at a
time when the goods are not imported goods;
(b) the goods are imported goods before or after the payment;
and
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(c) the payment is made in connection with a scheme entered
into or carried out for the purpose of the payment not being
royalty for the purposes of this Division;
the payment shall be deemed, for the purposes of this Division, to
have been made at a time when the goods were imported goods.
(3) In this section:
design means a design of a kind capable of being registered under
the Designs Act 2003, whether or not it is registered under that Act
or any other law.
payment, in relation to an amount, includes the incurring of a
liability to pay, and the crediting of, the amount.
scheme means:
(a) an agreement, arrangement, understanding, promise or
undertaking, whether formal or informal, whether express or
implied and whether or not enforceable, or intended to be
enforceable, by legal proceedings; or
(b) a plan, proposal, action, course of action or course of
conduct, whether unilateral or otherwise.
use, includes hire-out, lease-out, rent-out, sell, market, distribute or
otherwise trade in or dispose of.
(4) For the purposes of this section, a scheme shall be taken to be
entered into or carried out for a particular purpose if the person
who has, or one or more of the persons who have, entered into or
carried out the scheme or a part of the scheme did so for that
purpose or for purposes including that purpose.
158 Interpretation—Transportation costs
Where the purchaser of imported goods:
(a) has supplied any production material, production tooling or
work goods in relation to those imported goods to a person in
a foreign country for the purposes related to the production of
those imported goods; or
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(b) has supplied any subsidiary goods to a person in a foreign
country for purposes related to the production of production
materials, production tooling, work goods or work services in
relation to those imported goods;
references in this Division to the cost of transporting that
production material or production tooling or those work goods or
subsidiary goods, after its or their acquisition or production by the
purchaser, to the place of production in that foreign country shall
be taken to include:
(c) the packing costs for materials and labour paid or payable by
or on behalf of the purchaser in relation to that production
material, or production tooling or those work goods or
subsidiary goods including, but without limiting the
generality of the foregoing, costs of fumigating, cleaning,
coating, wrapping or otherwise preparing the material tooling
or goods for transportation to the place of production of the
imported goods;
(d) any amount paid or payable by or on behalf of the purchaser
in relation to that production material or production tooling
or those work goods or subsidiary goods that would:
(i) if that foreign country were Australia;
(ii) if any other country from which that material or tooling
or those goods were exported were a foreign country;
and
(iii) if that material or tooling or those goods were imported
goods;
be an amount of foreign inland freight or foreign inland
insurance, overseas freight or overseas insurance, or
Australian inland freight or Australian inland insurance; and
(e) all duties of Customs, sales tax, or other duties or taxes paid
or payable in consequence of the importation of that
production tooling or those work goods or subsidiary goods
or in consequence of any other use, sale or disposition in that
foreign country.
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159 Value of imported goods
(1) Unless the contrary intention appears in this Act or in another Act,
the value of imported goods for the purposes of an Act imposing
duty is their customs value and the Collector shall determine that
customs value in accordance with this section.
(2) Where a Collector can determine the transaction value of imported
goods, their customs value is their transaction value.
(3) Where a Collector cannot determine the transaction value of
imported goods but can determine their identical goods value, their
customs value is their identical goods value.
(4) Where a Collector:
(a) cannot determine the transaction value of imported goods;
and
(b) cannot determine their identical goods value;
but can determine their similar goods value, their customs value is
their similar goods value.
(5) Where a Collector:
(a) cannot determine the transaction value of imported goods,
not being computed valued goods;
(b) cannot determine their identical goods value; and
(c) cannot determine their similar goods value;
but can determine their deductive (contemporary sales) value, their
customs value is their deductive (contemporary sales) value.
(6) Where a Collector:
(a) cannot determine the transaction value of imported goods,
not being computed valued goods;
(b) cannot determine their identical goods value;
(c) cannot determine their similar goods value; and
(d) cannot determine their deductive (contemporary sales) value;
but can determine their deductive (later sales) value, their customs
value is their deductive (later sales) value.
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(7) Where a Collector:
(a) cannot determine the transaction value of imported goods,
not being computed valued goods but being request goods;
(b) cannot determine their identical goods value;
(c) cannot determine their similar goods value;
(d) cannot determine their deductive (contemporary sales) value;
and
(e) cannot determine their deductive (later sales) value;
but can determine their deductive (derived goods sales) value, their
customs value is their deductive (derived goods sales) value.
(8) Where a Collector:
(a) cannot determine the transaction value of exporter’s goods,
not being computed valued goods;
(b) cannot determine their identical goods value;
(c) cannot determine their similar goods value;
(d) where they are request goods, cannot determine any of their
deductive values; and
(e) where they are not request goods:
(i) cannot determine their deductive (contemporary sales)
value; and
(ii) cannot determine their deductive (later sales) value;
but can determine their computed value, their customs value is
their computed value.
(9) Where a Collector:
(a) cannot determine the transaction value of imported goods,
being computed valued goods;
(b) cannot determine their identical goods value; and
(c) cannot determine their similar goods value;
their customs value is their computed value.
(10) Where a Collector:
(a) cannot determine the transaction value of imported goods;
(b) cannot determine their identical goods value;
(c) cannot determine their similar goods value;
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(d) where they are request goods, cannot determine any of their
deductive values;
(e) where they are not request goods:
(i) cannot determine their deductive (contemporary sales)
value; and
(ii) cannot determine their deductive (later sales) value; and
(f) where they are exporter’s goods, cannot determine their
computed value;
their customs value is their fall-back value.
160 Inability to determine a value of imported goods by reason of
insufficient or unreliable information
(1) Where a Collector is not satisfied that there is sufficient reliable
information available to the Collector, being information of a kind
referred to in subsection (2), to enable him or her to determine a
value of imported goods in accordance with a provision of this
Division for determining their customs value, the Collector may
determine, in writing, that he or she is not so satisfied and the
Collector shall thereupon be taken to be unable to determine that
first-mentioned value.
(2) Where a Collector is not satisfied that there is sufficient reliable
information available to the Collector to enable him or her to
determine the quantity and correctness of any amount that is
required to be taken into account in determining a value of those
goods in accordance with a provision of this Division for
determining the customs value of imported goods, then:
(a) where that amount would ordinarily form part of their
customs value under the particular valuation method set out
in that provision—the Collector shall determine, in writing,
that he or she is not so satisfied and the Collector shall
thereupon be taken to be unable to use that method;
(b) where that amount would ordinarily be deducted from the
amount that would otherwise be their customs value under
the particular valuation method set out in that provision:
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(i) if the Collector determines, in writing, that he or she is
not so satisfied and that he or she does not desire to use
the method—the Collector shall thereupon be taken to
be unable to use that method; and
(ii) if the Collector determines, in writing, that he or she is
not so satisfied but that he or she desires to use the
method—the Collector may use the method but no
deduction shall be allowed on account of that amount.
161 Transaction value
(1) The transaction value of imported goods is an amount equal to the
sum of their adjusted price in their import sales transaction and of
their price related costs to the extent that those costs have not been
taken into account in determining the price of the goods.
(2) In this section:
adjusted price, in relation to imported goods, means the price of
the goods determined by a Collector who deducts from the amount
that, but for this subsection, would be the amount of that price,
such amounts as the Collector considers necessary to take account
of the following matters:
(a) deductible financing costs in relation to the goods;
(b) any costs that the Collector is satisfied:
(i) are payable for the assembly, erection, construction or
maintenance of, or any technical assistance in respect
of, the goods;
(ii) are incurred after importation of the goods into
Australia; and
(iii) are capable of being accurately quantified by reference
to the import sales transaction relating to the goods;
(c) Australian inland freight and Australian inland insurance in
relation to the goods;
(d) deductible administrative costs in relation to the goods;
(e) overseas freight and overseas insurance in relation to the
goods.
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161A Identical goods value
(1) The identical goods value of imported goods is their value
calculated as if the value of each of their units were:
(a) the unit price of comparable identical goods; or
(b) if, because 2 or more lots of goods are treated as comparable
identical goods, there are 2 or more such unit prices—the
lower or lowest of those unit prices.
(2) In this section:
comparable identical goods, in relation to imported goods, means
identical goods that a Collector is satisfied:
(a) were exported to Australia about the same time as the
imported goods; and
(b) either:
(i) were sold in the same, or substantially the same,
quantities, as the imported goods in an import sales
transaction at the same trade level as the import sales
transaction of the imported goods; or
(ii) are of a kind that reasonable inquiry by the Collector
has not shown to be so sold.
unit price, in relation to comparable identical goods, means their
transaction value:
(a) adjusted to such extent as a Collector considers necessary so
that that value is what it would have been if:
(i) their foreign inland freight and foreign inland insurance
had been what that freight and insurance would have
been if the goods had been transported, and only
transported, over the distances over which, and in the
modes in which, the imported goods with which they
are comparable identical goods were transported;
(ii) the trade levels of the import sales transactions of the
comparable identical goods had been those of the import
sales transaction of the imported goods; and
(iii) the comparable identical goods had been sold in their
import sales transactions in the quantity in which the
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imported goods were sold in their import sales
transaction; and
(b) divided by the number of units of the comparable identical
goods.
161B Similar goods value
(1) The similar goods value of imported goods is their value calculated
as if the value of each of their units were:
(a) the unit price of comparable similar goods; or
(b) if, because 2 or more lots of goods are treated as comparable
similar goods, there are 2 or more such unit prices—the
lower or lowest of those unit prices.
(2) In this section:
comparable similar goods, in relation to imported goods, means
similar goods that a Collector is satisfied:
(a) were exported to Australia about the same time as the
imported goods; and
(b) either:
(i) were sold in the same, or substantially the same,
quantities, as the imported goods in an import sales
transaction at the same trade level as the import sales
transaction of the imported goods; or
(ii) are of a kind that reasonable inquiry by the Collector
has not shown to be so sold.
unit price, in relation to comparable similar goods, means their
transaction value:
(a) adjusted to such extent as a Collector considers necessary so
that that value is what it would have been if:
(i) their foreign inland freight and foreign inland insurance
had been what that freight and insurance would have
been if the goods had been transported, and only
transported, over the distances over which, and in the
modes in which, the imported goods with which they
are comparable similar goods were transported;
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(ii) the trade levels of the import sales transactions of the
comparable similar goods had been those of the import
sales transaction of the imported goods; and
(iii) the comparable similar goods had been sold in their
import sales transactions in the quantity in which the
imported goods were sold in their import sales
transaction; and
(b) divided by the number of units of the comparable similar
goods.
161C Deductive (contemporary sales) value
(1) The deductive (contemporary sales) value of imported goods is
their value calculated as if the value of each of their units were the
unit price of comparable goods sold in the reference sale or sales.
(2) In this section:
contemporary sale, in relation to comparable goods comparable
with imported goods, means a sale known to a Collector of the
comparable goods in Australia in the condition in which they were
imported, being a sale:
(a) at about the same time as the time of importation of the
imported goods;
(b) at the first trade level at which the comparable goods were
sold after their importation;
(c) in circumstances where, in the opinion of the Collector, the
purchaser of the comparable goods:
(i) was not, at the time of the sale, related to the vendor of
the comparable goods; and
(ii) did not incur any production assist costs in relation to
the comparable goods; and
(d) that was, in the opinion of the Collector, a sale of a sufficient
number of units of comparable goods as to permit an
appropriate determination of their price per unit.
reference sale, in relation to comparable goods, means:
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(a) where there was only one contemporary sale of the goods—
that sale;
(b) where:
(i) there were 2 or more such sales; and
(ii) the comparable goods were sold in those sales at the one
unit price;
each of those sales;
(c) where:
(i) there were 2 or more such sales;
(ii) the comparable goods were sold in those sales at 2 or
more unit prices; and
(iii) a higher number of units of comparable goods were sold
in those sales at one of those unit price than were sold in
those sales at any other single particular unit price;
the sale, or each of the sales, in which comparable goods
were sold at the particular unit price first-mentioned in
subparagraph (iii);
(d) where:
(i) there were 2 or more such sales;
(ii) the comparable goods were sold in those sales at 2 or
more unit prices; and
(iii) an equal number of units of comparable goods were
sold in those sales at each of those unit prices;
the sale or sales in which the comparable goods were sold at
the lower or lowest of the unit prices; and
(e) where:
(i) there were 2 or more such sales;
(ii) the comparable goods were sold in those sales at 2 or
more unit prices; and
(iii) an equal number of units of comparable goods were
sold in those sales at 2 or more of those unit prices and
that number was not exceeded by the number of units of
comparable goods sold in those sales at any other single
particular unit price;
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the sale, or sales, at which comparable goods were sold at the
lower or lowest of the unit prices first-mentioned in
subparagraph (iii).
unit price, in relation to comparable goods sold in a contemporary
sale, means the price of the goods in that sale:
(a) reduced by the sum of value unrelated amounts, deductible
administrative costs, and deductible financing costs, in
relation to the comparable goods; and
(b) divided by the number of units of the comparable goods.
(3) The following example illustrates the operation of paragraph (c) of
the definition of reference sale in subsection (2):
Facts:
There were 2 contemporary sales of 5 units of comparable goods at
a unit price of $100.
There were 6 contemporary sales of 3 units of comparable goods at
a unit price of $40.
There was one contemporary sale of 4 units of comparable goods
at a unit price of $40.
There was one contemporary sale of 7 units of comparable goods
at a unit price of $60.
There were 3 contemporary sales of 2 units of comparable goods at
a unit price of $60.
This means that:
10 units of comparable goods were sold in contemporary sales at
$100.
22 units of comparable goods were sold in contemporary sales at
$40.
13 units of comparable goods were sold in contemporary sales at
$60.
Result:
More units of comparable goods were sold in contemporary sales
at $40 than were sold in such sales at any other unit price.
Therefore, the reference sales are the sales at the unit price of $40.
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(4) The following example illustrates the operation of paragraph (e) of
the definition of reference sale in subsection (2):
Facts:
There was one contemporary sale of 10 units of comparable goods
at a unit price of $60.
There were 2 contemporary sales of 2 units of comparable goods at
a unit price of $20.
There was one contemporary sale of 6 units of comparable goods
at a unit price of $20.
There were 8 contemporary sales of 1 unit of comparable goods at
a unit price of $80.
There was one contemporary sale of 5 units of comparable goods
at a unit price of $70.
There were 2 contemporary sales of 2 units of comparable goods at
a unit price of $70.
There were 2 contemporary sales of 1 unit of comparable goods at
a unit price of $50.
There were 2 contemporary sales of 4 units of comparable goods at
a unit price of $50.
Result:
An equal number of units of comparable goods (10) were sold in
contemporary sales at 3 unit prices ($60, $20, $50).
This number is not exceeded by 8 units of comparable goods sold
in contemporary sales at $80 or by 9 units of comparable goods
sold in contemporary sales at $70.
Therefore, reference sales are the sales at the unit price of $20.
161D Deductive (later sales) value
(1) The deductive (later sales) value of imported goods is their value
calculated as if the value of each of the units were the unit price of
comparable goods sold in the reference sale or sales.
(2) In this section:
later sale, in relation to comparable goods compared with imported
goods, means a sale known to a Collector of the comparable goods
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in Australia in the condition in which they were imported, being a
sale:
(a) during the 90 days that began on the day of importation of
the imported goods;
(b) at the first trade level at which the comparable goods were
sold after their importation;
(c) in circumstances where, in the opinion of the Collector, the
purchaser of the comparable goods:
(i) was not, at the time of the sale, related to the vendor of
the comparable goods; and
(ii) did not incur any production assist costs in relation to
the comparable goods; and
(d) was, in the opinion of the Collector, a sale of a sufficient
number of units of comparable goods as to permit an
appropriate determination of their price per unit.
reference sale, in relation to comparable goods, means:
(a) where there was only one later sale of the goods—that sale;
(b) where there were 2 or more such sales and one of them was
on an earlier day than the other or others—that sale; or
(c) where there were 2 or more such sales on a common day and
no such sale occurred on an earlier day:
(i) if one of the sales on the common day was of a higher
number of units of the comparable goods than the other
or others on the common day—that sale of a higher
number; or
(ii) if 2 or more of the sales on the common day were of the
same number of units of comparable goods and no other
sale on the common day was of a higher number of such
units—whichever of those 2 or more sales of the same
number of units was the sale in which comparable
goods were sold at the lower or lowest unit price.
unit price, in relation to comparable goods sold in a later sale,
means the price of the goods in that sale:
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(a) reduced by the sum of value unrelated amounts, deductible
administrative costs, and deductible financing costs, in
relation to the comparable goods; and
(b) divided by the number of units of the comparable goods.
161E Deductive (derived goods sales) value
(1) The deductive (derived goods sales) value of imported goods is
their value calculated as if the value of each of their units were the
unit price of derived goods derived from them sold in the reference
sale or sales.
(2) In this section:
derived goods, in relation to imported goods, means the imported
goods after they have been assembled, packaged or further
processed in Australia.
derived goods sale, in relation to derived goods derived from
imported goods, means a sale known to a Collector of derived
goods in Australia, being a sale:
(a) during the 90 days that began on the day of importation of
the imported goods;
(b) at the first trade level at which the derived goods were sold
after that importation;
(c) in circumstances where, in the opinion of the Collector, the
purchaser of the derived goods:
(i) was not related to the vendor of the derived goods at the
time of the sale; and
(ii) did not incur any production assist costs in relation to
the derived goods; and
(d) that was, in the opinion of the Collector, a sale of a sufficient
number of units of derived goods as to permit an appropriate
determination of the price per unit of the goods.
reference sale, in relation to derived goods, means:
(a) where there was only one derived goods sale—that sale;
(b) where:
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(i) there were 2 or more such sales; and
(ii) derived goods were sold in those sales at the one unit
price;
each of those sales;
(c) where:
(i) there were 2 or more such sales;
(ii) the derived goods were sold in those sales at 2 or more
unit prices; and
(iii) a higher number of units of derived goods were sold in
those sales at one of those unit prices than were sold in
those sales at any other single particular unit price;
the sale, or each of the sales, in which derived goods were
sold at the particular unit price first-mentioned in
subparagraph (iii);
(d) where:
(i) there were 2 or more such sales;
(ii) derived goods were sold in those sales at 2 or more unit
prices; and
(iii) an equal number of units of derived goods were sold in
those sales at each of those unit prices;
the sale or sales in which the derived goods were sold at the
lower or lowest of the unit prices; and
(e) where:
(i) there were 2 or more such sales;
(ii) derived goods were sold in those sales at 2 or more unit
prices; and
(iii) an equal number of units of derived goods were sold in
those sales at 2 or more of those unit prices and that
number was not exceeded by the number of units of
derived goods sold in those sales at any other single
particular unit price;
the sale, or sales, at which derived goods were sold at the
lower or lowest of the unit prices first-mentioned in
subparagraph (iii).
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unit price, in relation to derived goods derived from imported
goods and sold in a derived goods sale, means the price of the
derived goods in that sale:
(a) reduced by the sum of:
(i) value unrelated amounts, in relation to the derived
goods;
(ii) deductible administrative costs in relation to the derived
goods;
(iii) deductible financing costs in relation to the derived
goods; and
(iv) the amount of the value added to the derived goods that
is attributable to the assembly, packaging or further
processing of the imported goods in Australia; and
(b) divided by the number of units of the derived goods.
161F Computed value
(1) The computed value of imported goods is such part of the sum of
the following amounts as a Collector considers should be
apportioned to their production:
(a) Australian arranged material costs;
(b) Australian arranged subsidiary costs;
(c) Australian arranged tooling costs;
(d) Australian arranged work costs;
(e) the value of all other goods used in their production and not
included in paragraphs (a) to (d), inclusive;
(f) the costs, charges and expenses incurred by their producer in
relation to their production and not included in paragraphs (a)
to (e), inclusive;
(g) the profit and expenses (including all costs, direct or indirect,
of marketing but not including costs and expenses included
in paragraphs (a) to (f), inclusive) that are usually added to
the sale for export to Australia of goods of the same class as
the imported goods from the country of export of the
imported goods, being a sale of goods by their producer to a
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purchaser who is not, at the time of sale, related to the
producer;
(h) packing costs for materials and labour incurred in respect of
the goods (including, but without limiting the generality of
the foregoing, costs of fumigating, cleaning, coating,
wrapping or otherwise preparing the goods for their
exportation from a foreign country or otherwise placing them
in the condition in which they are imported into Australia but
not including the costs of any exempted pallet or exempted
container concerned in their exportation), being costs that are
not included in paragraphs (a) to (g), inclusive;
(j) foreign inland freight and foreign inland insurance that is
usually added to a sale referred to in paragraph (g) and that is
not included in paragraphs (a) to (h), inclusive.
(2) In this section, Australian arrange material costs, Australian
arranged subsidiary costs, Australian arranged tooling costs and
Australian arranged work costs, in relation to imported goods,
have the meanings that purchaser’s material costs, purchaser’s
subsidiary costs, purchaser’s tooling costs and purchaser’s work
costs respectively, would have, in relation to imported goods, if the
references in the 4 last-mentioned definitions to purchaser were
references to a person in Australia.
161G Fall-back value
The fall-back value of imported goods is such value as a Collector
determines, having regard to the other methods of valuation under
this Division in the order in which those methods would ordinarily
be considered under section 159 and of such other matters as the
Collector considers relevant, but not having regard to any of the
following matters:
(a) the selling price in Australia of goods produced in Australia;
(b) any system that provides for the acceptance for the purposes
of this Act of the higher of 2 alternative values;
(c) the price of goods on the domestic market of the country
from which the imported goods were exported;
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(d) the cost of production of goods, other than the computed
value of identical goods or similar goods;
(e) the price of goods sold for export to a country other than
Australia and not imported into Australia;
(f) any system that provides for minimum values for the
purposes of this Act;
(g) arbitrary or fictitious values.
161H When transaction value unable to be determined
(1) Without limiting section 160, a Collector cannot determine the
transaction value of imported goods for the purposes of this
Division, including, but without limiting the generality of the
foregoing, section 161A or 161B, if the Collector:
(a) after reasonable inquiry, is not aware of any import sales
transaction in relation to the goods;
(b) has, in accordance with subsection (3), (5) or (7), decided
that the transaction value of the goods cannot be determined;
or
(c) is satisfied that the disposition or use of the goods by the
purchaser is subject to restrictions, not being restrictions of
the following kinds:
(i) restrictions imposed or required by, or by any public
officer or authority acting in accordance with, any law
in force in Australia;
(ii) restrictions that limit the geographical area in which the
goods may be sold;
(iii) restrictions that do not substantially affect the
commercial value of the goods.
(2) Where, in relation to goods required to be valued, a Collector:
(a) is satisfied that the purchaser and the vendor of imported
goods were, at the time of the goods’ import sales
transaction, related persons; and
(b) considers that that relationship may have influenced the price
of the goods;
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the Collector shall, by notice in writing served, personally or by
post, on the purchaser of the goods:
(c) advise the purchaser of:
(i) the view that the Collector has formed of the possible
effect on the price of the goods of the relationship
between the purchaser and the vendor;
(ii) the reasons for forming that view; and
(iii) the fact that, because of that view, the Collector may be
required to decide under subsection (3) that the
transaction value of the goods cannot be determined;
and
(d) invite the purchaser to put before the Collector, within a
period specified in the notice (not being a period of less than
28 days), such further information as the purchaser considers
might serve to satisfy the Collector as to any of the matters
set out in subsection (3).
(3) On the expiration of the period specified in a notice under
subsection (2), the Collector shall, unless the purchaser of the
imported goods has satisfied the Collector that:
(a) a relationship between the purchaser and the vendor of the
goods did not influence the price of the goods; or
(b) the amount of the transaction value that would be determined
in respect of the goods if the purchaser and the vendor had
not been related at the time of the import sales transaction for
the goods divided by the number of the units of the goods
closely approximates, having regard to all relevant factors:
(i) the unit price within the meaning of section 161A of
identical goods that were exported to Australia about the
same time as the imported goods;
(ii) the unit price within the meaning of section 161B of
similar goods that were exported to Australia about the
same time as the imported goods;
(iii) the unit price of identical goods or similar goods sold in
a contemporary sale within the meaning of section 161C
as determined in accordance with that section; or
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(iv) the computed unit price of identical goods or similar
goods that were imported into Australia about the same
time as the imported goods being the computed value of
those identical or similar goods determined in
accordance with section 161F divided by the number of
units of those identical or similar goods;
be taken to be unable to determine the transaction value of the
goods.
(4) Where, in relation to goods required to be valued, a Collector is of
the opinion that the price at which the goods were sold in their
import sales transaction is different from the price at which goods
that are identical goods or similar goods to the first-mentioned
goods would normally be sold in an import sales transaction
similar to the first-mentioned import sales transaction, the
Collector shall, by notice in writing served, personally or by post,
on the purchaser:
(a) advise the purchaser of the Collector’s opinion; and
(b) require the purchaser to satisfy the Collector, within the
period specified in the notice, not being a period of less than
28 days, that the price difference was not designed to obtain a
reduction of, or to avoid duty.
(5) On the expiration of the period specified in a notice under
subsection (4) in relation to imported goods, the Collector shall,
unless the purchaser of the goods to whom the notice was given
has satisfied the Collector as required by the notice, be taken to be
unable to determine the transaction value of the goods.
(6) Where, in relation to services provided in respect of goods required
to be valued, a Collector is of the opinion that the services were
provided in relation to the goods under the terms of their import
sales transaction at a price different from the price normally paid
for the provision of identical or similar services in relation to goods
that are identical goods or similar goods to the first-mentioned
goods, sold in an import sales transaction similar to the
first-mentioned import sales transaction, the Collector shall, by
notice in writing served, personally or by post, on the purchaser:
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(a) advise the purchaser of the Collector’s opinion; and
(b) require the purchaser to satisfy the Collector, within the
period specified in the notice, not being a period of less than
28 days, that the price difference was not designed to obtain a
reduction of, or to avoid duty.
(7) On the expiration of the period specified in a notice under
subsection (6) in relation to imported goods, the Collector shall,
unless the purchaser of the goods to whom the notice was given
has satisfied the Collector as required by the notice, be taken to be
unable to determine the transaction value of the goods.
161J Value of goods to be in Australian currency
(1) Where an amount that is, in accordance with this Division, required
to be taken into account for the purpose of ascertaining a value of
any imported goods is an amount in a currency other than
Australian currency, the amount to be so taken into account shall
be the equivalent in Australian currency of that amount,
ascertained according to the ruling rate of exchange in relation to
that other currency in respect of the day of exportation of the
goods.
(2) For the purposes of this section, the Comptroller-General of
Customs may specify, by notice published in the Gazette:
(a) a rate that is to be deemed to be, or to have been, the ruling
rate of exchange, in relation to any currency, in respect of a
day, or of each day occurring during a period, preceding the
day of publication of the notice; or
(b) a rate that is to be deemed to be, or to have been, the ruling
rate of exchange, in relation to any currency, in respect of
each day occurring during a period commencing on the day
of publication of the notice, or on an earlier day specified in
the notice, and ending on the revocation of the notice;
after having regard:
(c) where the ruling rate of exchange is specified in respect of a
day—to commercial rates of exchange that prevailed on or
about that day;
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(d) where the ruling rate of exchange is specified in respect of a
period commencing before the day of publication of the
notice—to commercial rates of exchange that prevailed
during so much of that period as preceded the day of
publication of the notice; and
(e) where the ruling rate of exchange is specified in respect of
any other period—to commercial rates of exchange that last
prevailed before the publication of that notice.
(3) At any time, the ruling rate of exchange in relation to a particular
foreign currency, in respect of a particular day, shall be:
(a) if a rate of exchange has been specified at that time under
subsection (2) as the ruling rate of exchange, in relation to
that currency, in respect of that day, or in respect of a period
that includes that day—the rate so specified; and
(b) if a rate of exchange has not been so specified at that time—
such a rate of exchange as the Comptroller-General of
Customs determines to be the ruling rate of exchange, in
relation to that currency, in respect of that day, after having
regard to commercial rates of exchange prevailing on or
about that day and to such other matters as the
Comptroller-General of Customs considers relevant.
(4) In this section:
day of exportation, in relation to imported goods, means:
(a) where the goods were exported by post from the place of
export and a Collector is satisfied as to the day of posting—
that day;
(b) where the goods departed or were transported from their
place of export in any other way and a Collector is satisfied
as to the day of their departure or transportation—that day;
and
(c) in any other case—a day determined by the Collector.
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161K Owner to be advised of value of goods
(1) Where the Comptroller-General of Customs or a Collector has
determined the customs value of goods in accordance with this
Division, the Comptroller-General of Customs or the Collector
shall cause the value to be recorded on the entry in respect of them
or otherwise advise their owner of the amount.
(2) Where a Collector signifies, in a manner prescribed by the
regulations, his or her acceptance of an estimate of the value of the
goods, whether that estimate appears on the entry in respect of
those goods or in any other statement of information provided in
respect of those goods, the Collector shall, by so signifying, be
taken for the purposes of subsection (1) to have determined the
customs value of the goods and to have advised their owner of that
amount.
(3) If, within 28 days after being advised under subsection (1) of the
customs value of goods determined in accordance with this
Division, an owner of the goods requests a Collector, in writing, to
give the owner particulars of the valuation, the Collector shall,
within 28 days after the making of the request, give the owner a
notice in writing setting out:
(a) the method by which the customs value of the goods was
determined;
(b) the findings of material questions of fact relating to that
determination, the evidence or other material on which those
findings were based and the reasons for that determination;
and
(c) the calculations by which the determination of the value was
made and the information on which those calculations were
based.
(4) Nothing in this section requires, or permits, the giving of
information that:
(a) relates to the personal affairs or business affairs of a person,
other than the person making the request because of which
information was given; and
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(b) is information:
(i) that was supplied in confidence;
(ii) the publication of which would reveal a trade secret;
(iii) that was given in compliance with a duty imposed by an
enactment; or
(iv) the giving of which in accordance with the request
would be in contravention of an enactment, being an
enactment that expressly imposes on the person to
whom the information was given a duty not to divulge
or communicate to any person, or to any person other
than a person included in a prescribed class of persons,
or except in prescribed circumstances, information of
that kind.
(5) In this section, enactment has the same meaning as in the
Administrative Decisions (Judicial Review) Act 1977.
161L Review of determinations and other decisions
(1) At any time after the making of a determination or other decision
by an officer under this Division in relation to goods, the
Comptroller-General of Customs may review the determination or
other decision and may:
(a) affirm the determination or other decision;
(b) vary the determination or other decision; or
(c) revoke the determination or other decision and make any
other determination or decision that is required to be made
for the purpose of determining the customs value of the
goods in accordance with this Division.
(2) Where, by reason that the Comptroller-General of Customs, under
subsection (1), has varied or revoked a determination or other
decision of an officer or has made a determination or other
decision that is required to be made by reason of the revocation of
a determination or other decision of an officer:
(a) an amount of duty that was levied is less than the amount that
should have been levied; or
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(b) an amount of duty that was refunded is greater than the
amount that should have been refunded;
section 165 applies in relation to any demand by the
Comptroller-General of Customs for the payment of the amount of
duty that is unpaid or the amount of refund that was overpaid.
(3) In this section, officer means a Collector or a delegate of the
Comptroller-General of Customs.
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Section 162
Division 3—Payment and recovery of deposits, refunds,
unpaid duty etc.
162 Delivery of goods upon giving of security or undertaking for
payment of duty, GST and luxury car tax
(1) Where goods the property of a person included in a prescribed
class of persons are imported or a person imports goods included in
a prescribed class or goods intended for a prescribed purpose and
intends to export those goods, the Collector may grant to the
person importing the goods permission to take delivery of those
goods upon giving a security or an undertaking, to the satisfaction
of the Collector, for the payment of:
(a) the duty, if any, on those goods; and
(b) the assessed GST payable on the taxable importation, if any,
that is associated with the import of those goods; and
(c) if a taxable importation of a luxury car is associated with the
import of those goods—the assessed luxury car tax payable
on that taxable importation.
(2) The regulations may prescribe provisions to be complied with in
relation to goods in respect of which permission has been granted
under the last preceding subsection.
(2A) Without limiting the generality of subsection (2), regulations under
that subsection may provide that conditions, restrictions or
requirements specified in the permission granted under
subsection (1) in relation to goods are to be complied with in
relation to the goods.
(3) Where the Collector has granted permission to a person to take
delivery of goods upon giving a security or an undertaking referred
to in subsection (1), the duty (if any) is not payable if:
(a) the provisions of the regulations are complied with; and
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(b) either:
(i) the goods are exported within a period of 12 months
after the date on which the goods were imported, or
within such further period as the Comptroller-General
of Customs, on the application of the person who
imported the goods, allows; or
(ii) one or more of the circumstances or conditions specified
in the regulations apply in relation to the goods;
and, if security was given by way of deposit of cash or of an
instrument transferable by delivery, the amount deposited or the
instrument shall be returned to the person by whom the security
was given.
Note: In these circumstances, GST and luxury car tax are not payable. See
section 171-5 of the GST Act and section 13-25 of the Luxury Car
Tax Act.
(4) If the circumstances described in paragraphs (3)(a) and (b) do not
exist in relation to the goods:
(a) the security may be enforced according to its tenor; or
(b) if an undertaking to pay the amount of the duty (if any), the
GST (if any) and the luxury car tax (if any) has been given,
that amount may be recovered at any time in a court of
competent jurisdiction by proceedings in the name of the
Collector.
162A Delivery of goods on the giving of a general security or
undertaking for payment of duty, GST and luxury car tax
(1) The regulations may provide that:
(a) goods of a specified class;
(b) goods imported by persons of a specified class;
(c) goods of a specified class imported by persons of a specified
class; or
(d) goods imported for a specified purpose;
may, in accordance with this section, be brought into Australia on a
temporary basis without payment of duty, GST or luxury car tax.
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(1A) Without limiting the generality of subsection (1), regulations under
that subsection may be regulations that apply to goods if:
(a) the goods are specified in an instrument authorised by the
regulations; and
(b) conditions, restrictions or requirements specified in that
instrument are complied with in respect of the goods.
(1B) Without limiting the generality of paragraph (1A)(b), conditions,
restrictions or requirements referred to in that paragraph that apply
to goods may specify, or relate to:
(a) the time during which the goods may remain in Australia; or
(b) the purposes for which the goods may be used while they are
in Australia.
(2) The Comptroller-General of Customs may accept a security given
by a person for the payment of, or an undertaking by a person to
pay, all of the following in relation to specified goods that are
described in regulations made for the purposes of subsection (1)
and that may be imported after a particular date or during a
particular period:
(a) the duty, if any, that may become payable on the goods;
(b) the assessed GST that may become payable on the taxable
importation, if any, that is associated with the import of the
goods;
(c) if a taxable importation of a luxury car is associated with the
import of the goods—the assessed luxury car tax that may
become payable on that taxable importation.
If the Comptroller-General of Customs accepts the security or
undertaking, a Collector may grant to a person who imports some
or all of the specified goods permission to take delivery of the
goods without payment of duty, GST or luxury car tax.
(2A) However, the Collector may grant permission to take delivery of
goods that:
(a) are covered by a security or undertaking described in
subsection (2); and
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(b) are not accompanied by, and described in, temporary
admission papers issued in accordance with an agreement
between Australia and one or more other countries that
provides for the temporary importation of goods without
payment of duty;
only if the person importing the goods applies to the Collector for
the permission in accordance with section 162AA.
(3) Goods delivered under this section shall, for the purposes of this
Act, be deemed to be entered for home consumption on being so
delivered.
(4) The regulations may prohibit a person to whom goods are
delivered under this section from dealing with the goods in a
manner, or in a manner other than a manner, specified in the
regulations, or from so dealing with the goods except with the
consent of the Comptroller-General of Customs.
(5) Duty is not payable on goods delivered under this section unless:
(a) the goods have been dealt with in contravention of the
regulations; or
(b) the goods are not exported:
(i) within such period, not exceeding 12 months, after the
date on which the goods were imported as is notified to
the person who imported the goods by the Collector
when he or she grants permission to take delivery of the
goods; or
(ii) within such further period as the Comptroller-General
of Customs, on the application of the person who
imported the goods and of the person who gave the
security or undertaking with respect to the goods,
allows;
and none of the circumstances or conditions specified in the
regulations apply in relation to the goods.
Note: GST and luxury car tax are not payable if duty is not payable because
of subsection (5) (or would not be payable because of that subsection
if it were otherwise payable). See section 171-5 of the GST Act and
section 13-25 of the Luxury Car Tax Act.
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(6) A Collector may give permission for goods delivered under this
section to be taken on board a ship or aircraft for export and, on
permission being so given, the goods shall, for the purposes of this
Act, be deemed to be entered for export.
(6A) However, the Collector may give permission to take aboard a ship
or aircraft for export goods that were delivered under this section
as a result of an application described in subsection (2A) only if the
person proposing to export the goods applies to the Collector for
the permission in accordance with section 162AA.
(7) Where security under this section is given by way of a payment of
money or a deposit of an instrument transferable by delivery, the
money shall not be repaid or the instrument shall not be returned,
as the case may be, until:
(a) no duty is, or may become, payable on goods to which the
security relates that have been imported; and
(b) no GST is, or may become, payable on the taxable
importation (as defined in the GST Act), if any, that is
associated with the import of the goods; and
(c) no luxury car tax is, or may become, payable on the taxable
importation of a luxury car (as defined the Luxury Car Tax
Act), if any, that is associated with the import of the goods.
(8) If the circumstances described in paragraph (5)(a) or (b) exist in
relation to the goods:
(a) a security relating to the goods may be enforced; and
(b) if an undertaking has been given to pay the amount of the
duty (if any), GST (if any) and luxury car tax (if any)
associated with the import of the goods—the amount may be
recovered at any time in a court of competent jurisdiction by
proceedings in the name of the Comptroller-General of
Customs.
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Section 162AA
162AA Applications to deal with goods imported temporarily
without duty
(1) This section describes how to make an application that is:
(a) required by subsection 162A(2A) for a permission under
subsection 162A(2) to take delivery of goods; or
(b) required by subsection 162A(6A) for a permission under
subsection 162A(6) to take goods aboard a ship or aircraft for
export.
(2) An application may be communicated to the Collector by
document or computer.
(3) An application communicated by document must:
(a) be in an approved form; and
(b) include the information required by the approved form; and
(c) be signed in the way indicated by the approved form.
(4) An application communicated by computer must:
(a) be communicated by computer in the manner indicated in an
approved statement relating to the application; and
(b) include the information indicated in the approved statement;
and
(c) identify the applicant in the way indicated in the approved
statement.
162B Pallets used in international transport
(1) Where pallets are delivered under section 162A and it would be a
contravention of the Convention by the Commonwealth to collect
duty on the pallets, duty is not payable on the pallets.
(2) Where pallets are to be exported and it would be a contravention of
the Convention by the Commonwealth to require the goods to be
entered for export, the pallets may be exported without being
entered for export.
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(3) This section is in addition to, and not in derogation of,
subsections 162A(5) and (6).
(4) In this section:
Convention means the European Convention on Customs
Treatment of Pallets used in International Transport signed in
Geneva on 9 December 1960, as affected by any amendment that
has come into force for Australia.
Note: The text of the Convention is set out in Australian Treaty Series 1969
No. 26.
163 Refunds etc. of duty
(1) Refunds, rebates and remissions of duty may be made:
(a) in respect of goods generally or in respect of the goods
included in a class of goods; and
(b) in such circumstances, and subject to such conditions and
restrictions (if any), as are prescribed, being circumstances,
and conditions and restrictions, that relate to goods generally
or to the goods included in the class of goods.
(1A) The regulations may prescribe the amount, or the means of
determining the amount, of any refund, rebate or remission of duty
that may be made for the purposes of subsection (1).
(1AA) Subject to subsection (1AD), the regulations may prescribe:
(a) the manner of making application, either by document or by
computer, for such refunds, rebates or remissions; and
(b) the procedure to be followed in dealing with such
applications, including procedures for requesting further
information in relation to issues raised in such applications.
(1AB) Regulations made for the purposes of subsection (1AA) that
provide for the making of an application for a refund, rebate or
remission of duty by computer must indicate when that application
is to be taken, for the purposes of this Act, to have been
communicated to the Department.
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(1AC) Regulations made for the purposes of subsection (1AA) that
provide for the making of applications for refund, rebate or
remission of duty by computer may include contingency
arrangements to deal with circumstances where the computer
system employed in relation to such applications is down.
(1AD) The regulations may identify circumstances where a person is
entitled to a refund, rebate or remission of duty:
(a) without making an application at all; or
(b) on making an application in respect of which a refund
application fee is not payable.
(1AE) For the avoidance of doubt, if, before or after the commencement
of this subsection, a person has:
(a) altered an electronic copy of an import entry or a
self-assessed clearance declaration as a step in making an
application for a refund or rebate of duty in respect of goods
covered by the entry or declaration; or
(b) altered an electronic copy of an import entry or a
self-assessed clearance declaration as such a step and paid the
application fee (if any) associated with the making of such an
application;
but the person did not or does not, within the time prescribed for
making that application, communicate the altered import entry or
altered self-assessed clearance declaration to the Department,
either manually or, after the commencement of this subsection, by
computer, the person’s actions in modifying that import entry or
self-assessed clearance declaration and paying any such application
fee are of no effect.
(2) For the purposes of this section and of any regulations made for the
purposes of this section, duty, in relation to goods that have been,
or are proposed to be, imported into Australia under Schedule 3 to
the Tariff includes an amount paid to a collector on account of the
duty that will become payable on those goods.
(3) For the purposes of this section and of any regulations made for the
purposes of this section, the amount of duty in respect of which a
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person may seek a refund, rebate or remission of duty on goods
that are imported into Australia under item 41E of Schedule 4 to
the Tariff is to be taken to be the sum of:
(a) the amount of money (if any) paid as customs duty on the
importation of those goods; and
(b) to the extent that duty credit issued under the former ACIS
Administration Act 1999 has been offset against customs duty
that would otherwise have been payable in respect of those
goods—the amount of customs duty offset by the use of the
credit.
164B Refunds of export duty
Whenever goods in respect of which an export duty of Customs
has been paid are re-imported or brought back to Australia, the
Comptroller-General of Customs may direct the refund of so much
of the duty paid on those goods as he or she considers to be
justified in the circumstances.
165 Recovery of unpaid duty etc.
(1) An amount of duty that is due and payable in respect of goods:
(a) is a debt due to the Commonwealth; and
(b) is payable by the owner of the goods.
(2) An amount of drawback, refund or rebate of duty that is overpaid
to a person:
(a) is a debt due to the Commonwealth; and
(b) is payable by the person.
Demand for payment
(3) The Comptroller-General of Customs may make, in writing, a
demand for payment of an amount that is a debt due to the
Commonwealth under subsection (1) or (2).
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(4) A demand, under subsection (3), for payment of an amount must
specify the amount and include an explanation of how it has been
calculated.
(5) A demand, under subsection (3), for payment of an amount must
be made within 4 years from:
(a) if the amount is a debt due to the Commonwealth under
subsection (1)—the time the amount was to be paid by under
this Act; or
(b) if the amount is a debt due to the Commonwealth under
subsection (2)—the time the amount was paid;
unless the Comptroller-General of Customs is satisfied that the
debt arose as the result of fraud or evasion.
Recovery in court
(6) An amount that is a debt due to the Commonwealth under
subsection (1) or (2) may be sued for and recovered in a court of
competent jurisdiction by proceedings in the name of the Collector
if:
(a) the Comptroller-General of Customs has made a demand for
payment of the amount in accordance with this section; or
(b) the Comptroller-General of Customs is satisfied that the debt
arose as the result of fraud or evasion.
165A Refunds etc. may be applied against unpaid duty
(1) If:
(a) an amount of duty is payable by a person in respect of goods
that have been delivered into home consumption; and
(b) the person would be entitled to an amount of drawback,
refund or rebate of duty in respect of the goods if the amount
of duty payable were paid;
then:
(c) the Comptroller-General of Customs may apply the amount
of the drawback, refund or rebate against the amount of duty
payable; and
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(d) the person is taken to have paid, in respect of the goods, an
amount of duty equal to the amount of drawback, refund or
rebate applied; and
(e) the amount of drawback, refund or rebate applied is taken to
have been paid to the person.
(2) If the Comptroller-General of Customs applies an amount of
drawback, refund or rebate against an amount of duty payable, the
Comptroller-General of Customs must give the person who would
have been entitled to receive the amount of drawback, refund or
rebate written notice of:
(a) the amount of drawback, refund or rebate applied; and
(b) if the amount of drawback, refund or rebate applied is less
than the amount of duty payable—the amount of duty that is
still payable by the person.
166 No refund if duty altered
If any practice of the Comptroller-General of Customs relating to
classifying or enumerating any article for duty shall be altered so
that less duty is charged upon such article, no person shall thereby
become entitled to any refund on account of any duty paid before
such alteration.
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Division 4 Disputes as to duty
Section 167
Division 4—Disputes as to duty
167 Payments under protest
(1) If any dispute arises as to the amount or rate of duty payable in
respect of any goods, or as to the liability of any goods to duty,
under any Customs Tariff, or under any Customs Tariff or Customs
Tariff alteration proposed in the Parliament (not being duty
imposed under the Customs Tariff (Anti-Dumping) Act 1975), the
owner of the goods may pay under protest the sum demanded by
the Collector as the duty payable in respect of the goods, and
thereupon the sum so paid shall, as against the owner of the goods,
be deemed to be the proper duty payable in respect of the goods,
unless the contrary is determined in an action brought in pursuance
of this section.
(2) The owner may, within the times limited in this section, bring an
action against the Collector, in any Commonwealth or State Court
of competent jurisdiction, for the recovery of the whole or any part
of the sum so paid.
(3) For the purposes of this section, a payment is taken to be made
under protest if, and only if:
(a) the owner of the goods or the agent of the owner gives the
Collector notice in accordance with subsection (3A), by
document or electronically, that the payment is made under
protest; and
(b) the Collector receives the notice no later than 7 days after the
day the payment is made.
(3A) A notice given by an owner or agent under subsection (3) must:
(a) contain the words paid under protest; and
(b) identify the import declaration that covers the goods to which
the protest relates; and
(c) if the protest does not relate to all the goods covered by the
import declaration—describe the goods to which the protest
relates; and
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(d) include a statement of the grounds on which the protest is
made; and
(e) be signed by the owner or the agent of the owner.
(4) No action shall lie for the recovery of any sum paid to the
Commonwealth as the duty payable in respect of any goods, unless
the payment is made under protest in pursuance of this section and
the action is commenced within the following times:
(a) In case the sum is paid as the duty payable under any
Customs Tariff, within 6 months after the date of the
payment; or
(b) In case the sum is paid as the duty payable under a Customs
Tariff or Customs Tariff alteration proposed in the
Parliament, within 6 months after the Act, by which the
Customs Tariff or Customs Tariff alteration proposed in the
Parliament is made law, is assented to.
(5) Nothing in this section shall affect any rights or powers under
section 163.
(6) In this section:
import declaration includes an import entry, within the meaning of
the unamended Customs Act, that was made under that Act.
unamended Customs Act has the meaning given by section 4 of
the Customs Legislation Amendment (Application of International
Trade Modernisation and Other Measures) Act 2004.
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Section 168
Part IX—Drawbacks
168 Drawbacks of import duty
(1) The regulations may make provision for and in relation to allowing
drawbacks of duty paid on goods imported into Australia.
(2) For the purposes of this section and of any regulations made for the
purposes of this section, the amount of duty paid on goods that are
imported into Australia under item 41E of Schedule 4 to the Tariff
is to be taken to be the sum of:
(a) the amount of money (if any) paid as customs duty on the
importation of those goods; and
(b) to the extent that duty credit issued under the former ACIS
Administration Act 1999 has been offset against customs duty
that would otherwise have been payable in respect of those
goods—the amount of customs duty offset by the use of the
credit.
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Section 175
Part X—The coasting trade
175 Goods not to be transferred between certain vessels
(1) In this section:
Australian aircraft has the same meaning as in the Civil Aviation
Act 1988.
coastal aircraft means an aircraft that is not currently engaged in
making:
(a) an international flight; or
(b) a prescribed flight.
coastal ship means a ship that is not currently engaged in making:
(a) an international voyage; or
(b) a prescribed voyage.
international flight and international voyage have the same
respective meanings as they have in Part VII.
prescribed flight in relation to an aircraft, means a flight in the
course of which the aircraft takes off from a place outside Australia
and lands at a place outside Australia and does not land at a place
in Australia.
prescribed voyage, in relation to a ship, means a voyage in the
course of which the ship:
(a) travels between places outside Australia; or
(b) travels from a place outside Australia and returns to that
place;
and does not call at a place in Australia.
(2) The owner or master of a coastal ship must not allow any goods to
be transferred between the coastal ship and:
(a) a ship that is engaged in making an international voyage or a
prescribed voyage; or
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(b) an aircraft that is engaged in making an international flight or
a prescribed flight.
Penalty: 250 penalty units.
(2A) Subsection (2) applies to a coastal ship that is an Australian ship if
the ship is anywhere outside the territorial sea of a foreign country.
(3) The owner or pilot of a coastal aircraft must not allow any goods to
be transferred between the coastal aircraft and:
(a) an aircraft that is engaged in making an international flight or
a prescribed flight; or
(b) a ship that is engaged in making an international voyage or a
prescribed voyage.
Penalty: 250 penalty units.
(3AA) Subsection (3) applies to a ship that is an Australian ship if the ship
is anywhere outside the territorial sea of a foreign country.
(3A) A person who is:
(a) the owner or master of an Australian ship that is currently
engaged in making an international voyage or a prescribed
voyage; or
(b) the owner or pilot of an Australian aircraft that is currently
engaged in making an international flight or prescribed flight;
must not allow any goods to be transferred between that ship or
aircraft and:
(c) a coastal ship; or
(d) a coastal aircraft.
Penalty: 250 penalty units.
(3AAA) Subsection (3A) applies to an Australian ship described in
paragraph (3A)(a) if the ship is anywhere outside the territorial sea
of a foreign country.
(3B) A person who is:
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(a) the owner or master of a ship (other than an Australian ship)
that is currently engaged in making an international voyage
or a prescribed voyage; or
(b) the owner or pilot of an aircraft (other than an Australian
aircraft) that is currently engaged in making an international
flight or a prescribed flight;
must not allow any goods to be transferred between that ship or
aircraft and a coastal ship or coastal aircraft if the transfer takes
place in, or in the airspace above (as the case may be), the waters
of the sea within:
(c) the outer limits of the territorial sea of Australia, including
such waters within the limits of a State or an internal
Territory; or
(d) 500 metres of an Australian resources installation or an
Australian sea installation.
Penalty: 250 penalty units.
(3BA) For the purposes of subsections (2), (3), (3A) and (3B), strict
liability applies to such of the following physical elements of
circumstance as are relevant to the offence:
(a) that an aircraft is engaged in making an international flight or
a prescribed flight; or
(b) that a ship is engaged in making an international voyage or a
prescribed voyage.
(3C) Subsection (2), (3), (3A) or (3B) does not apply if a Collector has
given permission (for the transfer of the goods) to:
(a) in the case of subsection (2)—the owner or master of the
coastal ship referred to in that subsection; and
(b) in the case of subsection (3)—the owner or pilot of the
coastal aircraft referred to in that subsection; and
(c) in the case of subsection (3A) or (3B)—the owner or master
of the coastal ship referred to in that subsection or the owner
or pilot of the coastal aircraft referred to in that subsection (as
the case requires).
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(3D) A permission under subsection (3C) may only be given on
application under subsection (3E).
(3E) The owner or master of a coastal ship, or the owner or pilot of a
coastal aircraft, may apply for a permission under subsection (3C).
(3F) An application under subsection (3E) must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form.
(3G) The Comptroller-General of Customs may approve different forms
for applications to be made under subsection (3E) in different
circumstances, by different kinds of owners or masters of coastal
ships or owners or pilots of coastal aircraft or in respect of different
kinds of coastal ships or coastal aircraft.
(4) A Collector may, when giving permission under subsection (3C) or
at any time while the permission is in force, impose conditions in
respect of the permission, being conditions that, in the opinion of
the Collector, are necessary for the protection of the revenue or for
the purpose of ensuring compliance with the Customs Acts, and
may, at any time, revoke, suspend, or vary, or cancel a suspension
of, a condition so imposed.
(5) A condition imposed in respect of a permission or a revocation,
suspension, or variation, or a cancellation of a suspension, of such
a condition takes effect when a notice, in writing, of the condition
or of the revocation, suspension or variation, or of the cancellation
of the suspension, is served on the person to whom the permission
has been given or at such later time (if any) as is specified in the
notice.
(6) The Collector may revoke a permission given under this section in
relation to goods at any time before the goods are transferred.
(7) If, in relation to the transfer of any goods, a person required to
comply with a condition imposed in respect of a permission fails to
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comply with the condition, he or she commits an offence against
this Act punishable upon conviction by a penalty not exceeding
100 penalty units.
(8) Subsection (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(9) Subsection (2), (3), (3A) or (3B) does not apply to allowing a
transfer of goods for the purpose of securing the safety of a ship or
an aircraft or saving life.
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Part XA Australian Trusted Trader Programme
Division 1 Preliminary
Section 176
Part XA—Australian Trusted Trader Programme
Division 1—Preliminary
176 Establishment of the Australian Trusted Trader Programme
(1) The Comptroller-General of Customs may, in accordance with this
Part, establish a programme to provide trade facilitation benefits to
entities.
(2) The programme is to be known as the Australian Trusted Trader
Programme.
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Section 176A
Division 2—Trusted trader agreement
Subdivision A—Entry into trusted trader agreement
176A Trusted trader agreement may be entered into
(1) The Comptroller-General of Customs may enter into an agreement
(a trusted trader agreement) with an entity if:
(a) the entity nominates itself to participate in the Australian
Trusted Trader Programme; and
(b) the Comptroller-General of Customs is satisfied that the
entity satisfies the qualification criteria set out in the rules.
(2) In deciding whether to enter into a trusted trader agreement, the
Comptroller-General of Customs must consider:
(a) any matter set out in the rules; and
(b) any other matter that he or she considers relevant.
(3) If the Comptroller-General of Customs enters into a trusted trader
agreement with an entity, the Comptroller-General of Customs
may do either or both of the following:
(a) specify in the agreement one or more of the obligations
covered by subparagraph 179(1)(d)(i);
(b) specify in the agreement:
(i) one or more of the obligations covered by
subparagraph 179(1)(d)(ii); and
(ii) for each such obligation—the way in which the entity
may satisfy the obligation.
Note 1: The effect of specifying an obligation under paragraph (3)(a) is that
the entity will be released from the obligation under Part IV or VI: see
sections 49C and 107.
Note 2: The effect of specifying an obligation under paragraph (3)(b) is that
the entity will be able to satisfy the obligation under Part IV or VI in
the way specified in the agreement: see sections 49C and 107.
Note 3: Parts IV and VI are about the importation and exportation of goods.
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Division 2 Trusted trader agreement
Section 176B
(4) The entity may receive benefits of a kind that are covered by
paragraph 179(1)(e) and are specified in the agreement.
176B Nomination process
(1) A nomination to participate in the Australian Trusted Trader
Programme may be made by an entity by document or
electronically.
(2) A documentary nomination must:
(a) be communicated to the Comptroller-General of Customs;
and
(b) be in an approved form; and
(c) contain the information required by the approved form; and
(d) be signed in a manner indicated by the approved form.
(3) An electronic nomination must communicate such information as
is set out in an approved statement.
Subdivision C—General provisions relating to trusted trader
agreements
178 Terms and conditions of trusted trader agreements
A trusted trader agreement may be subject to:
(a) conditions prescribed by the rules; and
(b) terms and conditions specified in the agreement.
178A Variation, suspension or termination of trusted trader
agreements
(1) The Comptroller-General of Customs may vary, suspend or
terminate a trusted trader agreement if the Comptroller-General of
Customs reasonably believes that the entity to which the agreement
relates has not complied, or is not complying, with:
(a) any condition prescribed by the rules; or
(b) any term or condition specified in the agreement.
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(2) In deciding whether to vary, suspend or terminate a trusted trader
agreement, the Comptroller-General of Customs must consider:
(a) any matter set out in the rules; and
(b) any other matter that he or she considers relevant.
(3) If subsection (1) applies, the trusted trader agreement must be
varied, suspended or terminated in accordance with the procedure
prescribed by the rules.
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Division 3 Register of Trusted Trader Agreements
Section 178B
Division 3—Register of Trusted Trader Agreements
178B Register of Trusted Trader Agreements
(1) The Comptroller-General of Customs may maintain a register, to
be known as the Register of Trusted Trader Agreements,
containing information of a kind prescribed by the rules in relation
to each trusted trader agreement entered into under this Part.
(2) The Register of Trusted Trader Agreements is to be made publicly
available.
(3) The Register of Trusted Trader Agreements is not a legislative
instrument.
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Rules Division 4
Section 179
Division 4—Rules
179 Rules
(1) The Comptroller-General of Customs may, by legislative
instrument, prescribe rules for and in relation to the following:
(a) the qualification criteria that an entity must satisfy in order
for a trusted trader agreement to be entered into with the
entity under section 176A;
(b) the matters that the Comptroller-General of Customs must
consider when deciding whether to enter into a trusted trader
agreement under section 176A;
(c) the conditions on which an entity participates in the
Australian Trusted Trader Programme;
(d) the kind of obligation:
(i) that an entity may be released from under Part IV (other
than Division 1) or Part VI (other than Division 1); or
(ii) that an entity may be required to satisfy under Part IV
(other than Division 1) or Part VI (other than
Division 1) in a way other than required by the relevant
Part;
(e) the kind of benefits that an entity may receive under a trusted
trader agreement;
(f) any criteria to be satisfied for an entity to receive benefits of
a kind mentioned in paragraph (e);
(g) any other conditions to which a trusted trader agreement may
be subject;
(h) the procedures that the Comptroller-General of Customs
must follow when varying, suspending or terminating a
trusted trader agreement under section 178A;
(i) the matters that the Comptroller-General of Customs must
consider when deciding whether to vary, suspend or
terminate a trusted trader agreement under section 178A;
(j) the kinds of information that may be published on the
Register of Trusted Trader Agreements, including:
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(i) that an entity has entered into a trusted trader
agreement; and
(iii) the kinds of benefits that the entity is receiving, or will
receive, under the agreement; and
(iv) whether the agreement is in force; and
(v) whether the agreement is or has been suspended; and
(vi) whether the agreement has been terminated.
(2) For the purpose of paragraph (1)(d):
(a) a rule prescribed for the purposes of subparagraph (1)(d)(i)
must specify that the obligation is one from which an entity
may be released; and
(b) a rule prescribed for the purposes of subparagraph (1)(d)(ii)
must specify that the obligation is one that may be satisfied
by an entity in a way other than required by Part IV (other
than Division 1) or Part VI (other than Division 1).
(3) The Comptroller-General of Customs may, by legislative
instrument, also make rules prescribing matters:
(a) required or permitted by this Part to be prescribed by the
rules; or
(b) necessary or convenient to be prescribed for carrying out or
giving effect to this Part.
(4) To avoid doubt, rules made under this section may not do the
following:
(a) create an offence or civil penalty;
(b) provide powers of:
(i) arrest or detention; or
(ii) entry, search or seizure;
(c) impose a tax;
(d) set an amount to be appropriated from the Consolidated
Revenue Fund under an appropriation in this Act;
(e) directly amend the text of this Act.
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Preliminary Division 1
Section 180
Part XI—Agents and customs brokers
Division 1—Preliminary
180 Interpretation
In this Part, unless the contrary intention appears:
broker’s licence means a licence to act as a customs broker granted
under section 183C (including such a licence renewed under
section 183CJ).
Committee means the National Customs Brokers Licensing
Advisory Committee continued in existence by
subsection 183D(1).
corporate customs broker means a customs broker that is a
company or a partnership.
customs broker means a person who holds a broker’s licence that
is in force, and in relation to a place, means a person who holds a
broker’s licence to act as a customs broker at the place.
customs broker licence application charge means the customs
broker licence application charge imposed by the Customs
Licensing Charges Act 1997 and payable as set out in
section 183CA.
customs broker licence charge means the customs broker licence
charge imposed by the Customs Licensing Charges Act 1997 and
payable as set out in section 183CJA.
nominee, in relation to a customs broker, means another customs
broker whose name is endorsed on the broker’s licence held by the
first-mentioned customs broker as a nominee of the first-mentioned
customs broker.
person means a natural person, a company or a partnership.
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Section 180
prescribed offence means:
(a) an offence against this Act; or
(b) an offence punishable under a law of the Commonwealth
(other than this Act), or by a law of a State or of a Territory,
by imprisonment for one year or longer.
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Section 181
Division 2—Rights and liabilities of agents
181 Authorised agents
(1) Subject to subsection (2), an owner of goods may, in writing,
authorize a person to be his or her agent for the purposes of the
Customs Acts at a place or places specified by the owner.
(2) Where the Comptroller-General of Customs, by notice published in
the Gazette, declares that a place specified in the notice is a place
to which this subsection applies, an owner of goods shall not
authorize a person to be his or her agent for the purposes of the
Customs Acts at that place unless that person is:
(a) a natural person who is an employee of the owner and is not
an employee of any other person; or
(b) a customs broker at that place.
(3) Where an owner of goods authorizes a person to be his or her agent
for the purposes of the Customs Acts at a place, the owner may
comply with the provisions of, or requirements under, the Customs
Acts at that place by:
(a) except where the agent is a corporate customs broker—that
agent; or
(b) where the agent is a customs broker—a nominee of that agent
who is a customs broker at that place.
(4) A person, other than the owner of goods or a person who, in
accordance with this section, may comply with the provisions of,
or requirements under, the Customs Acts on behalf of the owner in
relation to those goods, shall not:
(a) do any act or thing in relation to the goods that is required or
permitted to be done by the owner of the goods under the
Customs Acts; or
(b) represent that he or she is able to do, or able to arrange to be
done, any act or thing in relation to the goods that is required
or permitted to be done by the owner under the Customs
Acts.
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Section 182
(4A) Subsection (2) does not apply to the making of an export entry.
(5) A person who contravenes subsection (4) commits an offence
punishable upon conviction by a penalty not exceeding 30 penalty
units.
(6) Subsection (5) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
182 Authority to be produced
(1) Where a person claims to be the agent of an owner of goods for the
purposes of the Customs Acts at a place, an officer may require
that person to produce written authority from the owner
authorizing that person to be such an agent and, if that written
authority is not produced, the officer may refuse to recognize the
authority of that person to act on behalf of the owner at that place.
(2) Where a nominee of a customs broker claims that that customs
broker is the agent of an owner of goods for the purposes of the
Customs Acts at a place, an officer may require the nominee to
produce a copy of the written authority from the owner of the
goods authorizing the customs broker to be such an agent and, if
that written authority is not produced, the officer may refuse to
recognize the authority of the nominee to act on behalf of the
owner at that place.
183 Agents personally liable
(1) Where a person is, holds himself or herself out to be or acts as if he
or she were the agent of an owner of goods for the purposes of the
Customs Acts, that person shall, for the purposes of the Customs
Acts (including liability to penalty), be deemed to be the owner of
those goods.
(2) Where a customs broker is the agent of an owner of goods for the
purposes of the Customs Acts and a person who is, holds himself
or herself out to be or acts as if he or she were a nominee of that
customs broker acts in relation to those goods, that person shall, for
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the purposes of those Acts, (including liability to penalty), be
deemed to be the owner of those goods.
(3) Any act done, or representation made, by a nominee of a customs
broker for the purposes of the Customs Acts shall be deemed to be
an act done or, a representation made, by that customs broker.
(4) Nothing in this section shall be taken to relieve any owner from
liability.
183A Principal liable for agents acting
(1) Where an agent of, or a nominee of a customs broker that is an
agent of, an owner of goods makes a declaration for the purposes
of this Act in relation to those goods, that declaration shall, for the
purposes of this Act (including the prosecution of an offence
against this Act), be deemed to be made with the knowledge and
consent of the owner.
(2) Notwithstanding any other provision of this Act, a person who is
convicted of an offence by reason of the operation of
subsection (1) shall not be subject to a penalty of imprisonment.
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Division 3 Licensing of customs brokers
Section 183B
Division 3—Licensing of customs brokers
183B Interpretation
(1) In this Division, unless the contrary intention appears, application
means an application under section 183CA.
(2) For the purposes of this Division, a person shall be taken to
participate in the work of a customs broker if:
(a) he or she has authority as a nominee of, or as an agent,
officer or employee of, the customs broker, to do any act or
thing for the purposes of the Customs Acts on behalf of an
owner of goods; or
(b) he or she has authority to direct a person who has authority
referred to in paragraph (a) in the exercise of that authority.
183C Grant of licence
(1) Subject to this Part, the Comptroller-General of Customs may grant
a person a licence in writing, to be known as a broker’s licence, to
act as a customs broker at a place or places specified in the licence.
(2) A broker’s licence granted to a corporate customs broker shall not
specify a place as a place at which the corporate customs broker
may act as a customs broker unless the licence specifies as a
nominee of the corporate customs broker a customs broker at that
place who, in accordance with section 183CD, is eligible to be its
nominee.
183CA Application for licence
(1) An application for a broker’s licence shall:
(a) be in writing; and
(b) specify the place or places at which the applicant proposes to
act as a customs broker; and
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(c) where the application is made by a company or a
partnership—specify the person or each person who, if the
licence is granted, is to be its nominee; and
(ca) where the application is made by a natural person—specify
the person or each person (if any) who, if the licence is
granted, is to be a nominee of the applicant; and
(d) set out the name and address of each person whom the
Comptroller-General of Customs is required to consider for
the purposes of subparagraph 183CC(1)(a)(i) or
paragraph 183CC(1)(b) or (c); and
(e) set out such particulars of the persons and matters that the
Comptroller-General of Customs is required to consider for
the purposes of subparagraph 183CC(1)(a)(ii) and
section 183CD as will enable him or her adequately to
consider those matters; and
(f) contain such other information as is prescribed; and
(g) be accompanied by the customs broker licence application
charge.
(2) Where a person makes an application, he or she shall not propose a
person as his or her nominee at a place unless, at the time the
application is made, that person is eligible, or intends to take all
necessary action to ensure that, if a broker’s licence is granted to
the applicant, he or she will be eligible, to be a nominee of the
applicant at that place.
(3) A person shall not be proposed under paragraph (1)(c) unless he or
she has consented, in writing, to the proposal.
183CB Reference of application to Committee
(1) Where the Comptroller-General of Customs receives an
application, he or she shall refer the application to the Committee
for a report relating to the application and shall not grant, or refuse
to grant, a broker’s licence to the applicant unless he or she has
received and considered the report.
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Section 183CC
(2) Where the Comptroller-General of Customs refers an application to
the Committee under subsection (1), the Committee shall
investigate the matters that the Comptroller-General of Customs is
required to consider in relation to the application and, after its
investigation, report to the Comptroller-General of Customs on
those matters.
183CC Requirements for grant of licence
(1) Where an application is made, the Comptroller-General of
Customs shall not grant a broker’s licence if, in his or her opinion:
(a) where the application is made by a natural person:
(i) the applicant is not a fit and proper person; or
(ii) the applicant is not qualified to be a customs broker; or
(iii) an employee of the applicant who would participate in
the work of the applicant if he or she were a customs
broker is not a fit and proper person; or
(b) where the application is made by a company:
(i) a director of the company who would participate in the
work of the company if it were a customs broker is not a
fit and proper person; or
(ii) an officer or employee of the company who would
participate in the work of the company if it were a
customs broker is not a fit and proper person; or
(iii) the company is not a fit and proper company to hold a
broker’s licence; or
(c) where the application is made by a partnership:
(i) a partner in the partnership is not a fit and proper
person; or
(ii) an employee of the partnership who would participate in
the work of the partnership if it were a customs broker
is not a fit and proper person.
(2) For the purposes of subsection (1), an applicant shall be taken to be
qualified to be a customs broker if, and only if:
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(a) except where the applicant has been exempted under
subsection (3), the applicant has completed a course of study
or instruction approved under subsection (5); and
(b) the applicant has acquired experience that, in the opinion of
the Comptroller-General of Customs, fits the applicant to be
a customs broker.
(3) The Comptroller-General of Customs may, by writing signed by
him or her, exempt an applicant from the requirements of
paragraph (2)(a) where, having regard to the experience or training
of the applicant, he or she considers that it is appropriate to do so.
(4) The Comptroller-General of Customs shall, in determining whether
a person is a fit and proper person for the purposes of
subsection (1), have regard to:
(a) any conviction of the person for a prescribed offence
committed within the 10 years immediately preceding the
making of the application; and
(aa) whether the person has been refused a transport security
identification card, or has had such a card suspended or
cancelled, within the 10 years immediately preceding the
making of the application; and
(b) whether the person is an undischarged bankrupt; and
(c) any misleading statement made in the application by or in
relation to the person; and
(d) where any statement by the person in the application was
false—whether the person knew that the statement was false.
(4A) The Comptroller-General of Customs shall, in determining whether
a company is a fit and proper company to hold a broker’s licence
for the purposes of subparagraph (1)(b)(iii), have regard to:
(a) any conviction of the company for an offence against this Act
committed within the 10 years immediately preceding the
making of the application and at a time when a person who is
a director, officer or shareholder of the company was a
director, officer or shareholder of the company;
(b) any conviction of the company for an offence under a law of
the Commonwealth, of a State or of a Territory that is
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punishable by a fine of $5,000 or more, being an offence
committed within the 10 years immediately preceding the
making of the application and at a time when a person who is
a director, officer or shareholder of the company was a
director, officer or shareholder of the company;
(c) whether a receiver of the property, or part of the property, of
the company has been appointed;
(ca) whether the company is under administration within the
meaning of the Corporations Act 2001;
(cb) whether the company has executed under Part 5.3A of that
Act a deed of company arrangement that has not yet
terminated;
(e) whether the company is being wound up.
(5) The Comptroller-General of Customs may, after obtaining and
considering the advice of the Committee, approve, in writing, a
course or courses of study or instruction that fits or fit a person to
be a customs broker.
183CD Eligibility to be nominee
A person is eligible to be the nominee of a customs broker if, and
only if:
(a) he or she is a natural person; and
(b) he or she is a customs broker; and
(c) he or she does not act as a customs broker in his or her own
right; and
(d) where the first-mentioned customs broker is a company—he
or she is a director or an employee of the company; and
(e) where the first-mentioned customs broker is a partnership—
he or she is a member or an employee of the partnership; and
(g) he or she is not authorized to be an agent in accordance with
subsection 181(1); and
(h) he or she is a customs broker at a place at which the
first-mentioned customs broker is a customs broker.
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Section 183CE
183CE Original endorsement on licence
(1) Where the Comptroller-General of Customs grants a broker’s
licence, he or she shall:
(a) endorse on the licence the name of the place or of each place
at which the holder of the licence may act as a customs
broker; and
(b) endorse on the licence the name of each customs broker who
is a nominee of the licensee and opposite to each such name
the name of the place or of each place at which he or she acts
as a customs broker.
(2) The Comptroller-General of Customs shall not, in pursuance of
subsection (1), endorse a licence so as to show a person as a
nominee of a customs broker at a place if that person is not eligible
to be a nominee of that customs broker at that place.
183CF Variation of licences
(1) Subject to subsection (3), the Comptroller-General of Customs
may, upon application in writing by a customs broker and the
production of the broker’s licence, vary the endorsements on the
licence so that a place is specified, or ceases to be specified, in the
licence as a place at which the holder of the licence may act as a
customs broker.
(2) Subject to subsection (3), the Comptroller-General of Customs
may, upon application in writing by a customs broker and the
production of its broker’s licence, vary the endorsements on the
licence so that a person is specified, or ceases to be specified, in
the licence as a nominee of the customs broker.
(3) The Comptroller-General of Customs shall not vary the
endorsements on a licence so that the licence ceases to comply
with subsection 183C(2).
(4) A person shall not be endorsed under subsection (2) as a nominee
of a customs broker unless he or she has consented, in writing, to
the endorsement.
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183CG Licence granted subject to conditions
(1) A broker’s licence is subject to the condition that if:
(a) the holder of the licence is convicted of a prescribed offence;
or
(b) in the case of a licence held by a natural person—the holder
of the licence:
(i) becomes bankrupt; or
(ii) has been refused a transport security identification card,
or has had such a card suspended or cancelled, after the
licence was granted or last renewed, or within the 10
years immediately preceding that grant or renewal; or
(c) in the case of a licence held by a company:
(i) a receiver of the property, or part of the property, of the
company is appointed; or
(ii) an administrator of the company is appointed under
section 436A, 436B or 436C of the Corporations Act
2001; or
(iii) the company executes a deed of company arrangement
under Part 5.3A of that Act; or
(iv) the company begins to be wound up;
the holder of the licence shall, within 30 days after the occurrence
of the event referred to in paragraph (a), (b) or (c), give the
Comptroller-General of Customs particulars in writing of that
event.
(2) A broker’s licence held by a natural person is subject to the
condition that the holder of the licence shall not act as a customs
broker in his or her own right at any time at which he or she is a
nominee of a customs broker.
(3) A broker’s licence held by a customs broker is subject to the
condition that if:
(a) a person not described in the application for the licence as
participating in the work of the customs broker commences
so to participate; or
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(b) a nominee of the customs broker dies or ceases to act as
nominee of the customs broker; or
(c) a person who participates in the work of the customs broker:
(i) is convicted of a prescribed offence; or
(ii) becomes bankrupt; or
(iii) has been refused a transport security identification card,
or has had such a card suspended or cancelled, after the
licence was granted or last renewed, or within the 10
years immediately preceding that grant or renewal; or
(d) in the case of a licence held by a partnership:
(i) a member of the partnership is convicted of a prescribed
offence or becomes bankrupt; or
(ia) a member of the partnership has been refused a
transport security identification card, or has had such a
card suspended or cancelled, after the licence was
granted or last renewed, or within the 10 years
immediately preceding that grant or renewal; or
(ii) there is a change in the membership of the partnership;
the holder of the licence shall, within 30 days after the occurrence
of the event referred to in whichever of the preceding paragraphs
applies, give the Comptroller-General of Customs particulars in
writing of that event.
(4) A broker’s licence held by a customs broker is subject to the
condition that the broker shall do all things necessary to ensure
that:
(a) all persons who participate in the work of the customs broker
are fit and proper persons; and
(b) in the case of a licence held by a partnership—all members of
the partnership are fit and proper persons.
(5) A broker’s licence is subject to such other conditions (if any) as are
prescribed.
(6) A broker’s licence is subject to such other conditions (if any) as are
specified in the licence, being conditions considered by the
Comptroller-General of Customs to be necessary or desirable:
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(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs
Acts; or
(c) for any other purpose.
(7) The Comptroller-General of Customs may, upon application in
writing by a customs broker and the production of the licence held
by the customs broker, vary the conditions specified in the licence
by making an alteration to, or an endorsement on, the licence.
(7A) Subsection (7) does not limit section 183CGB.
(8) Where a customs broker fails to comply with a condition of his or
her licence the Comptroller-General of Customs may, by notice in
writing served on the customs broker, require the customs broker
to comply with that condition within the time specified in the
notice.
183CGA Comptroller-General of Customs may impose additional
conditions to which a broker’s licence is subject
(1) The Comptroller-General of Customs may, at any time, impose
additional conditions to which the licence is subject if the
Comptroller-General of Customs considers the conditions to be
necessary or desirable:
(a) for the protection of the revenue; or
(b) for the purpose of ensuring compliance with the Customs
Acts; or
(c) for any other purpose.
(2) If the Comptroller-General of Customs imposes conditions under
subsection (1):
(a) the Comptroller-General of Customs must, by written notice
to the holder of the broker’s licence, notify the holder of the
conditions; and
(b) the conditions cannot take effect before:
(i) the end of 30 days after the giving of the notice; or
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(ii) if the Comptroller-General of Customs considers that it
is necessary for the conditions to take effect earlier—the
end of a shorter period specified in the notice.
183CGB Comptroller-General of Customs may vary the conditions
to which a broker’s licence is subject
(1) The Comptroller-General of Customs may, by written notice to the
holder of a broker’s licence, vary:
(a) the conditions specified in the broker’s licence under
section 183CG; or
(b) the conditions imposed under section 183CGA to which the
licence is subject.
(2) A variation under subsection (1) cannot take effect before:
(a) the end of 30 days after the giving of the notice under that
subsection; or
(b) if the Comptroller-General of Customs considers that it is
necessary for the variation to take effect earlier—the end of a
shorter period specified in the notice given under that
subsection.
(3) This section does not limit subsection 183CG(7).
183CGC Breach of conditions of a broker’s licence
(1) The holder of a broker’s licence must not breach a condition to
which the licence is subject under section 183CG or 183CGA
(including a condition varied under subsection 183CG(7) or
section 183CGB).
Penalty: 60 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
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Section 183CH
183CH Duration of licence
(1) A broker’s licence:
(a) comes into force on a date specified in the licence or, if no
date is so specified, the date on which it is granted; and
(b) subject to this Part, remains in force until the end of the
licence expiry day next following the grant of the licence but
may be renewed in accordance with section 183CJ.
(1A) For the purposes of this section:
(a) the first licence expiry day is 31 December 2000; and
(b) the next licence expiry day is 30 June 2003; and
(c) later licence expiry days occur at intervals of 3 years after the
last licence expiry day.
(2) A licence granted to a natural person ceases to have effect on the
death of that person.
183CJ Renewal of licence
(1) If a customs broker, within 2 months before the date on which his
or her broker’s licence is due to expire, applies in writing to the
Comptroller-General of Customs for the renewal of the licence, the
Comptroller-General of Customs must, by writing, renew the
licence unless:
(a) the Comptroller-General of Customs has given an order
under paragraph 183CS(1)(d) in relation to the licence; or
(b) the customs broker is, because of section 183CK, not entitled
to hold a broker’s licence.
(2) A renewal of a licence shall not take effect if, on or before the date
on which the licence would, apart from the renewal, expire, the
licence is revoked.
(3) Where the licence held by a customs broker has been suspended,
subsection (1) applies as if the licence had not been suspended, but
the renewal of the licence does not have any force or effect until
the licence ceases to be suspended.
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Section 183CJA
(5) Subject to this Part, a licence that has been renewed continues in
force until the first licence expiry day (as defined in
section 183CH) after the day on which the licence would have
expired apart from the renewal, but may be further renewed.
Note: Additional conditions may be imposed on the licence under
section 183CGA, and the conditions to which the licence is subject
may be varied under subsection 183CG(7) or section 183CGB.
183CJA Licence charges
Grant of licence
(1) A customs broker licence charge is payable in respect of the grant
of a broker’s licence by the person seeking the grant.
(2) A person liable to pay a customs broker licence charge in respect
of the grant of a broker’s licence must pay the charge before the
end of the day the licence comes into force.
Renewal of licence
(3) A customs broker licence charge is payable in respect of the
renewal of a broker’s licence by the holder of the licence.
(4) The holder of a broker’s licence liable to pay a customs broker
licence charge in respect of the renewal of the broker’s licence
must pay the charge before the end of the day the renewal of the
licence comes into force.
183CK Security
(1) The Comptroller-General of Customs may, by notice in writing
served on a person making an application for a broker’s licence or
a person who holds a broker’s licence, require that person to give,
within the time specified in the notice, security in an amount
determined by the Comptroller-General of Customs, not being an
amount exceeding the amount prescribed in respect of the
prescribed class of applicants or customs brokers to which the
person belongs, by bond, guarantee or cash deposit, or by any or all
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Section 183CK
of those methods, for compliance by him or her with the Customs
Acts, for compliance with the conditions or requirements to which
the importation or exportation of goods is subject and generally for
the protection of the revenue and that person is not entitled to be
granted or to hold a broker’s licence, as the case may be, unless he
or she gives security accordingly.
(2) Where the amount of the security in force in respect of a customs
broker is less than the amount prescribed in respect of the
prescribed class of customs brokers to which the customs broker
belongs, the Comptroller-General of Customs may, by notice in
writing to the customs broker, require the customs broker to give,
within such period as is specified in the notice, a fresh security in
lieu of the security in force under subsection (1) in an amount
specified in the notice, being an amount not exceeding the amount
so prescribed, and, if the customs broker fails to comply with the
notice, the customs broker shall not be entitled to hold a broker’s
licence.
(3) Where, by virtue of subsection (1), an applicant for a broker’s
licence is not entitled to be granted the licence, the
Comptroller-General of Customs may refuse to grant the licence to
the applicant.
(4) Where, by virtue of subsection (1) or (2), a customs broker is not
entitled to hold a broker’s licence, the Comptroller-General of
Customs may cancel the broker’s licence held by the customs
broker.
(5) Regulations made for the purposes of this section may prescribe
different amounts in respect of different classes of applicants or
customs brokers and, without limiting the generality of the
foregoing, may prescribe different amounts in respect of applicants
who are natural persons and applicants that are partnerships or
companies and in respect of customs brokers who are natural
persons and corporate customs brokers.
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Section 183CM
183CM Nominees
For the purposes of this Part, a person shall be taken to be a
nominee of a customs broker from the time when the name of the
nominee is endorsed, in pursuance of paragraph 183CE(1)(b) or of
section 183CF, on the licence of the customs broker until the
nominee dies or until the Comptroller-General of Customs deletes
the name of the nominee from that licence under section 183CP,
whichever occurs first.
183CN Removal of nominee
(1) The Comptroller-General of Customs shall delete the name of a
nominee of a customs broker from the broker’s licence of that
customs broker if:
(a) the nominee dies; or
(b) the nominee ceases to hold a broker’s licence; or
(c) the nominee ceases to act as nominee of the customs broker;
or
(d) the nominee requests the Comptroller-General of Customs, in
writing, to delete his or her name from the licence; or
(e) the name of the nominee is found to have been endorsed on
the licence in circumstances where the endorsement should
not have been made.
(2) Where the deletion of the name of a nominee from a licence of a
customs broker is required under subsection (1), the customs
broker shall forthwith deliver the licence to the
Comptroller-General of Customs for the purpose of having the
deletion effected.
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Section 183CP
183CP Notice to nominate new nominee
If the broker’s licence of a customs broker ceases to comply with
subsection 183C(2), the Comptroller-General of Customs may, by
notice in writing served on the customs broker, require the customs
broker to apply within such period as is specified in the notice, for
such variation of the endorsements on the licence as would result
in the licence complying with that subsection.
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Section 183CQ
Division 4—Suspension, revocation and non-renewal of
licences
183CQ Investigation of matters relating to a broker’s licence
(1) The Comptroller-General of Customs may give notice in
accordance with this section to a customs broker if the
Comptroller-General of Customs has reasonable grounds to believe
that:
(a) the customs broker has been convicted of a prescribed
offence; or
(b) the customs broker, being a natural person, is an
undischarged bankrupt; or
(ba) the customs broker, being a natural person, has been refused
a transport security identification card, or has had such a card
suspended or cancelled, within the 10 years immediately
preceding the giving of the notice; or
(c) the customs broker, being a company, is in liquidation; or
(d) the customs broker has ceased to perform the duties of a
customs broker in a satisfactory and responsible manner; or
(e) the customs broker is guilty of conduct that is an abuse of the
rights and privileges arising from his or her licence; or
(f) a customs broker licence charge payable in respect of the
licence remains unpaid more than 28 days after the day the
charge was due to be paid; or
(g) the customs broker made a false or misleading statement in
the application for the licence; or
(h) the customs broker has not complied with a condition
imposed on the grant or renewal of the licence and, having
been served with a notice under subsection 183CG(8) in
relation to the non-compliance with that condition, the
customs broker has not, within the time specified in the
notice, complied with that condition; or
(j) the customs broker has not, within the time specified in a
notice under section 183CP, complied with that notice;
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Section 183CQ
or it otherwise appears to the Comptroller-General of Customs to
be necessary for the protection of the revenue or otherwise in the
public interest to give the notice.
(2) Without limiting the generality of paragraph (1)(d), a customs
broker shall be taken, for the purposes of that paragraph, to have
ceased to perform the duties of a customs broker in a satisfactory
and responsible manner if the documents prepared by the customs
broker for the purposes of this Act contain errors that are
unreasonable having regard to the nature or frequency of those
errors.
(3) Notice in accordance with this section to a customs broker shall be
in writing and shall be served, either personally or by post, on the
customs broker.
(4) A notice in accordance with this section to a customs broker shall
state:
(a) the grounds on which the notice is given;
(b) that the person who gave the notice intends forthwith to refer
to the Committee, for investigation and report to the
Comptroller-General of Customs, the question whether the
Comptroller-General of Customs should take action in
relation to the licence under subsection 183CS(1);
(c) the powers that the Comptroller-General of Customs may
exercise in relation to a licence under subsection 183CS(1);
and
(d) the rights of the customs broker under sections 183J and
183S to take part in the proceedings before the Committee.
(5) If the Comptroller-General of Customs gives notice in accordance
with this section to a customs broker, the Comptroller-General of
Customs must refer the question whether the Comptroller-General
of Customs should take action in relation to the licence under
subsection 183CS(1) to the Committee, for investigation and report
to the Comptroller-General of Customs.
(6) Where the Comptroller-General of Customs refers a question to the
Committee under subsection (5), the Comptroller-General of
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Section 183CR
Customs shall give particulars to the Committee of all the
information in his or her possession that is relevant to the question
so referred.
(7) Where a question is referred to the Committee under
subsection (5), the Committee shall, as soon as practicable, conduct
an investigation and make a report on the question to the
Comptroller-General of Customs.
183CR Interim suspension by Comptroller-General of Customs
(1) Where the Comptroller-General of Customs gives notice in
accordance with section 183CQ to a customs broker, the
Comptroller-General of Customs may, if the Comptroller-General
of Customs considers it necessary for the protection of the revenue
or otherwise in the public interest to do so, suspend the licence of
the customs broker pending the investigation and report of the
Committee.
(2) The Comptroller-General of Customs may suspend the broker’s
licence of a customs broker in pursuance of subsection (1) by:
(a) including in the notice to the customs broker in accordance
with section 183CQ a statement to the effect that the licence
is suspended under that subsection; or
(b) giving further notice in writing to the customs broker to the
effect that the licence is suspended under that subsection.
(3) A suspension of a licence by the Comptroller-General of Customs
under subsection (1) has effect until the suspension is revoked by
the Comptroller-General of Customs, or the Comptroller-General
of Customs has dealt with the matter in accordance with
section 183CS, whichever occurs first.
(4) Where a broker’s licence is suspended under this section, the
Comptroller-General of Customs may at any time revoke the
suspension.
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Section 183CS
183CS Powers of Comptroller-General of Customs
(1) Where the Comptroller-General of Customs, after considering a
report under subsection 183CQ(7) in relation to a broker’s licence,
is:
(a) satisfied in relation to the licence as to any of the matters
mentioned in paragraphs (a) to (j) (inclusive) of
subsection 183CQ(1); or
(b) satisfied on any other grounds that it is necessary to do so for
the protection of the revenue or for the purpose of ensuring
compliance with the Customs Acts;
he or she may, by notice to the customs broker:
(c) cancel the licence; or
(d) if the licence is about to expire—order that the licence not be
renewed; or
(e) reprimand the customs broker; or
(f) in a case where the licence is not already suspended—
suspend the licence for a period specified in the notice; or
(g) in a case where the licence is already suspended—further
suspend the licence for a period specified in the notice.
(2) Where the Comptroller-General of Customs, after considering a
report under subsection 183CQ(7) in relation to a broker’s licence,
decides not to take any further action in the matter, he or she shall,
by notice in writing to the customs broker, inform the customs
broker accordingly, and, if the licence of the customs broker is
suspended, he or she shall revoke the suspension.
(3) A notice under subsection (1) shall:
(a) be in writing; and
(b) be served, either personally or by post, on the holder of the
licence.
(4) The period for which the Comptroller-General of Customs may
suspend or further suspend a licence under subsection (1) may be a
period expiring after the date on which the licence, if not renewed,
would expire.
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Section 183CT
(5) Where the Comptroller-General of Customs orders under
paragraph (1)(d) that a licence not be renewed, he or she shall
notify the appropriate Collector accordingly.
183CT Effect of suspension
(1) During a period in which a broker’s licence held by a natural
person is suspended under this Division:
(a) the person shall not act as a customs broker;
(b) the person shall not act as a nominee of a customs broker;
and
(c) a nominee of the person shall not act as such a nominee.
(2) During a period in which a broker’s licence held by a corporate
customs broker is suspended under this Division:
(a) the corporate customs agent shall not act as a customs broker;
and
(b) a nominee of the corporate customs broker shall not act as
such a nominee.
183CU Service of notices
For the purposes of the application of section 29 of the Acts
Interpretation Act 1901 to the service by post of a notice under this
Division on a person who holds or held a broker’s licence, such a
notice posted as a letter addressed to that person at the last address
of that person known to the sender shall be deemed to be properly
addressed.
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Division 5 National Customs Brokers Licensing Advisory Committee
Section 183D
Division 5—National Customs Brokers Licensing Advisory
Committee
183D National Customs Brokers Licensing Advisory Committee
(1) The National Customs Agents Licensing Advisory Committee in
existence immediately before the commencement of this
subsection continues in existence as the National Customs Brokers
Licensing Advisory Committee.
(2) The functions of the Committee are:
(a) to investigate and report on applications referred to it by the
Comptroller-General of Customs under section 183CB;
(b) to investigate and report on questions referred to it by the
Comptroller-General of Customs under section 183CQ;
(c) to advise the Comptroller-General of Customs in relation to
the approval of courses of study under section 183CC; and
(d) where the Comptroller-General of Customs requests the
Committee to advise him or her on the standards that customs
brokers should meet in the performance of their duties and
obligations as customs brokers—to advise the
Comptroller-General of Customs accordingly.
183DA Constitution of Committee
(1) The Committee shall consist of the following members:
(a) the Chair;
(b) a member to represent customs brokers;
(c) a member to represent the Commonwealth.
(2) The Chair shall be a person who:
(a) is or has been a Stipendiary, Police, Special or Resident
Magistrate of a State or Territory; or
(b) in the opinion of the Comptroller-General of Customs,
possesses special knowledge or skill in relation to matters
that the Committee is to advise or report on.
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(3) A member referred to in paragraph (1)(a) or (b) shall be appointed
by the Comptroller-General of Customs for a period not exceeding
2 years but is eligible for re-appointment.
(4) The member referred to in paragraph (1)(b) shall be appointed on
the nomination of an organization that, in the opinion of the
Comptroller-General of Customs, represents customs brokers.
(5) The member referred to in paragraph (1)(c) shall be the person for
the time being holding, or performing the duties of, the office in
the Department that the Comptroller-General of Customs specifies,
in writing signed by him or her, to be the office for the purposes of
this subsection.
(6) The appointment of a member is not invalidated, and shall not be
called in question, by reason of a deficiency or irregularity in, or in
connection with, his or her nomination or appointment.
183DB Remuneration and allowances
(1) A member referred to in paragraph 183DA(1)(a) or (b) shall be
paid such remuneration as is determined by the Remuneration
Tribunal, but if no determination of that remuneration by the
Tribunal is in operation, he or she shall be paid such remuneration
as is prescribed.
(2) A member referred to in paragraph 183DA(1)(a) or (b) shall be
paid such allowances as are prescribed.
(3) This section has effect subject to the Remuneration Tribunal Act
1973.
183DC Acting Chair
(1) Subject to subsection (2), the Comptroller-General of Customs
may appoint a person to act as Chair:
(a) during a vacancy in the office of Chair; or
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(b) during any period, or during all periods, when the Chair is
absent from duty or from Australia or is for any other reason,
unable to perform the functions of his or her office.
(2) A person shall not be appointed to act as Chair unless he or she is
qualified, in accordance with subsection 183DA(2), to be
appointed as Chair.
(3) A person appointed to act as Chair shall be paid such fees,
allowances and expenses as the Comptroller-General of Customs
determines.
183DD Deputy member
(1) The Comptroller-General of Customs may appoint a person, on the
nomination of an organization referred to in subsection 183DA(4),
to be the deputy of the member referred to in
paragraph 183DA(1)(b) during the pleasure of the
Comptroller-General of Customs and the person so appointed shall,
in the event of the absence of the member from a meeting of the
Committee, be entitled to attend that meeting and, when so
attending, shall be deemed to be a member of the Committee.
(2) Where the Comptroller-General of Customs specifies an office in
the Department for the purposes of this subsection, the person for
the time being holding, or performing the duties of, that office shall
be the deputy of the member referred to in paragraph 183DA(1)(c)
and that person shall, in the event of the absence of that member
from a meeting of the Committee, be entitled to attend that meeting
and, when so attending, shall be deemed to be a member of the
Committee.
(3) A deputy of the member referred to in paragraph 183DA(1)(b)
shall be paid such fees, allowances and expenses as the
Comptroller-General of Customs determines.
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Section 183E
183E Procedure of Committees
The regulations may make provision for and in relation to the
procedure of the Committee.
183F Evidence
The Committee is not bound by legal rules of evidence but may
inform itself on a matter referred to it under this Part in such
manner as it thinks fit.
183G Proceedings in private
The proceedings of the Committee shall be held in private.
183H Determination of questions before a Committee
All questions before the Committee shall be decided according to
the opinion of the majority of its members.
183J Customs broker affected by investigations to be given notice
(1) Where an application is referred to the Committee under
section 183CB or a question is referred to the Committee under
section 183CQ, the Chair of the Committee shall cause a notice in
writing of the reference of the application or question to the
Committee, and of the time and place at which the Committee
intends to hold an inquiry into the application or question, to be
served on the person making the application or holding the licence
to which the question relates, as the case may be, at least ten days
before the date of the inquiry.
(2) Subject to subsection (3), the Committee shall afford the person on
whom a notice has been served in pursuance of subsection (1) an
opportunity of examining witnesses, of giving evidence and calling
witnesses on his or her behalf and of addressing the Committee.
(3) Where the person on whom notice has been served in pursuance of
subsection (1) fails to attend at the time and place specified in the
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Section 183K
notice, the Committee may, unless it is satisfied that the person is
prevented by illness or other unavoidable cause from so attending,
proceed to hold the inquiry in his or her absence.
(4) Where an application is referred to the Committee under
section 183CB or a question is referred to the Committee under
section 183CQ, the Chair of the Committee may cause a notice in
writing of the reference of the application or question to the
Committee, and of the time and place at which the Committee
intends to hold an inquiry into the application or question, to be
served on such other persons who, in the opinion of the Chair, have
a special interest in, or are specially affected by, the inquiry.
183K Summoning of witnesses
(1) The Chair of the Committee may, by writing under his or her hand,
summon a person to attend before the Committee at a time and
place specified in the summons and then and there to give evidence
and to produce any books, documents and writings in the person’s
custody or control which the person is required by the summons to
produce.
(2) A person who has been summoned to attend before the Committee
as a witness shall appear and report himself or herself from day to
day, unless excused by the Committee.
(3) The Committee may inspect books, documents or writings before
it, and may retain them for such reasonable period as it thinks fit,
and may make copies of such portions of them as are relevant to
the inquiry.
183L Service of notices and summonses
A notice or summons under this Part shall be served by delivering
it personally to the person to be served or by sending it by prepaid
registered letter addressed to the person at his or her last known
place of abode or business or by leaving it:
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Section 183N
(a) at his or her last known place of abode with some person
apparently an inmate of that place and apparently not less
than 16 years of age; or
(b) at his or her last known place of business with some person
apparently employed at that place and apparently not less
than 16 years of age.
183N Committee may examine upon oath or affirmation
(1) The Committee may examine on oath a person appearing as a
witness before the Committee, whether the witness has been
summoned or appears without being summoned, and for that
purpose a member of the Committee may administer an oath to a
witness.
(2) Where a witness conscientiously objects to take an oath, the
witness may make an affirmation that he or she conscientiously
objects to take an oath and that he or she will state the truth, the
whole truth and nothing but the truth to all questions that are asked
of him or her.
(3) An affirmation so made is of the same force and effect, and entails
the same liabilities, as an oath.
183P Offences by witness
(1) A person summoned to attend before the Committee as a witness
shall not:
(a) fail to attend, after payment or tender to him or her of a
reasonable sum for his or her expenses of attendance; or
(b) refuse to be sworn or to make an affirmation as a witness, or
to answer any question when required to do so by a member
of the Committee; or
(c) refuse or fail to produce a book or document which he or she
was required by the summons to produce.
Penalty: 10 penalty units.
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(2) Paragraphs (1)(a) and (c) do not apply if the person has reasonable
cause for the failure or refusal.
183Q Statements by witness
A person is not excused from answering a question or producing a
book or document when required to do so under section 183P on
the ground that the answer to the question, or the production of the
book or document, might tend to incriminate the person or make
him or her liable to a penalty, but the person’s answer to any such
question is not admissible in evidence against him or her in
proceedings other than proceedings for:
(a) an offence against paragraph 183P(b) or (c); or
(b) an offence in connection with the making by him or her of a
statement in an examination before the Committee under
section 183N.
183R Witness fees
(1) A person who attends in obedience to a summons to attend as a
witness before the Committee is entitled to be paid witness fees
and travelling allowance according to the scale of fees and
allowances payable to witnesses in the Supreme Court of the State
or Territory in which he or she is required to attend or, in special
circumstances, such fees and allowances as the Chair of the
Committee directs (less any amount previously paid to the person
for his or her expenses of attendance).
(2) The fees and allowances are payable:
(a) in the case of a witness summoned at the request of the
customs broker to whom the inquiry relates—by that customs
broker; and
(b) in any other case—by the Commonwealth.
183S Representation by counsel etc.
(1) In an inquiry before the Committee, the customs broker to whom
the inquiry relates and the Comptroller-General of Customs are
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Agents and customs brokers Part XI
National Customs Brokers Licensing Advisory Committee Division 5
Section 183T
each entitled to be represented by a barrister or solicitor or, with
the approval of the Committee, by some other person.
(2) A barrister, solicitor or other person appearing before the
Committee may examine or cross-examine witnesses and address
the Committee.
183T Protection of members
(1) An action or proceeding, civil or criminal, does not lie against a
member of the Committee for or in respect of an act or thing done,
or report made, in good faith by the member of the Committee in
his or her capacity as a member.
(2) An act or thing shall be deemed to have been done in good faith if
the member or Committee by whom the act or thing was done was
not actuated by ill-will to the person affected or by any other
improper motive.
183U Protection of barristers, witnesses etc.
(1) A barrister, solicitor or other person appearing before the
Committee has the same protection and immunity as a barrister has
in appearing for a party in proceedings in the High Court.
(2) A witness summoned to attend or appearing before the Committee
has the same protection as a witness in proceedings in the High
Court.
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Customs Act 1901
No. 6, 1901
Compilation No. 153
Compilation date: 30 December 2018
Includes amendments up to: Act No. 164, 2018
Registered: 17 January 2019
This compilation is in 4 volumes
Volume 1: sections 1–183U
Volume 2: sections 183UA–269SK
Volume 3: sections 269SM–277A
Schedule
Volume 4: Endnotes
Each volume has its own contents
This compilation includes commenced amendments made by Act No. 127,
2018
Prepared by the Office of Parliamentary Counsel, Canberra
About this compilation
This compilation
This is a compilation of the Customs Act 1901 that shows the text of the law as
amended and in force on 30 December 2018 (the compilation date).
The notes at the end of this compilation (the endnotes) include information
about amending laws and the amendment history of provisions of the compiled
law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the
compiled law. Any uncommenced amendments affecting the law are accessible
on the Legislation Register (www.legislation.gov.au). The details of
amendments made up to, but not commenced at, the compilation date are
underlined in the endnotes. For more information on any uncommenced
amendments, see the series page on the Legislation Register for the compiled
law.
Application, saving and transitional provisions for provisions and
amendments
If the operation of a provision or amendment of the compiled law is affected by
an application, saving or transitional provision that is not included in this
compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see
the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as
modified but the modification does not amend the text of the law. Accordingly,
this compilation does not show the text of the compiled law as modified. For
more information on any modifications, see the series page on the Legislation
Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a
provision of the law, details are included in the endnotes.
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Contents
Part XII—Officers 1
Division 1—Powers of officers 1
Subdivision A—Preliminary 1
183UA Definitions.........................................................................1
183UB Law relating to legal professional privilege not
affected..............................................................................8
183UC Comptroller-General of Customs may give
directions concerning the exercise of powers under
this Division ......................................................................8
183UD Judges who may issue seizure warrants for goods
in transit.............................................................................8
Subdivision B—General regulatory powers 8
186 General powers of examination of goods subject to
customs control .................................................................8
186AA General powers of examination of goods loaded
onto or unloaded from ships or aircraft .............................9
186A Power to make copies of, and take extracts from,
documents in certain circumstances ................................12
186B Compensation for damage caused by copying.................13
187 Power to board and search...............................................13
188 Boarding..........................................................................14
189 Searching.........................................................................14
189A Officers may carry arms in certain circumstances ...........14
190 Securing goods ................................................................16
191 Seals etc. not to be broken...............................................17
192 Seals etc. on ship or aircraft in port bound to
another port within Commonwealth ................................17
193 Officers may enter and remain upon coasts etc. ..............18
194 Ships on service may be moored in any place .................19
195 Power to question passengers etc. ...................................20
195A Power to question persons found in restricted areas ........20
196C Power to question persons claiming packages.................21
197 Power to stop conveyances about to leave a
Customs place .................................................................22
Subdivision C—Search warrants in respect of things believed to
be evidential material 23
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198 When search warrants relating to premises can be
issued...............................................................................23
199 The things that are authorised by a search warrant
relating to premises .........................................................25
199A When search warrants relating to persons can be
issued...............................................................................28
199B The things that are authorised by a search warrant
relating to a person ..........................................................29
200 Use of equipment to examine or process things ..............32
201 Use of electronic equipment on or in premises................33
201AA Use of electronic equipment at other place......................36
201A Person with knowledge of a computer or a
computer system to assist access etc. ..............................37
201B Accessing data held on other premises—
notification to occupier of that premises..........................39
202 Compensation for damage to equipment or data .............39
202A Copies of seized things to be provided ............................40
202B Relationship of this Subdivision to parliamentary
privileges and immunities................................................41
Subdivision D—Seizure of goods believed to be forfeited goods 41
203 When seizure warrants for forfeited goods can be
issued...............................................................................41
203A The things that are authorised by seizure warrants
for forfeited goods...........................................................44
203B Seizure without warrant of special forfeited goods,
or of evidential material relating to special
forfeited goods, at a Customs place.................................45
203C Seizure without warrant of narcotic goods or of
evidential material relating to narcotic goods at
other places......................................................................48
203CA Seizure without warrant of certain goods on ship
or aircraft in the Protected Zone ......................................49
203CB Seizure without warrant of certain other goods in
the Protected Zone...........................................................50
203D How an authorised person is to exercise certain
powers .............................................................................52
Subdivision DA—Seizure of certain goods in transit 52
203DA When seizure warrants for goods in transit can be
issued...............................................................................52
203DB The things that are authorised by seizure warrants
for goods in transit...........................................................54
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Subdivision E—Provisions applicable both to search and seizure
warrants 55
203E Conduct of ordinary searches and frisk searches .............55
203F Announcement before entry ............................................55
203G Details of warrant to be given to occupier .......................55
203H Occupier entitled to be present during search or
seizure .............................................................................56
203HA Requirement to provide name or address etc. ..................57
203J Availability of assistance and use of force in
executing a warrant .........................................................58
203K Specific powers available to executing officers...............59
203L Use of animals in executing a warrant.............................60
203M Warrants by telephone or other electronic means............60
203N Receipts for things seized under warrant.........................61
203P Offence for making false statements in warrants.............62
203Q Offences relating to telephone warrants ..........................62
Subdivision F—Dealing with things seized as evidential material 63
203R Retention of things seized as evidential material.............63
203S Magistrate may permit a thing seized as evidential
material to be retained .....................................................63
Subdivision G—Dealing with goods seized as forfeited goods 64
203SA Subdivision does not apply to seized transit goods .........64
203T Seizure of protected objects.............................................65
204 Seized goods to be secured..............................................65
205 Requirement to serve seizure notices ..............................66
205A Matters to be dealt with in seizure notices.......................67
205B Claim for return of goods seized .....................................68
205C Treatment of goods seized if no claim for return is
made ................................................................................69
205D Treatment of goods seized if a claim for return is
made—general ................................................................69
205E Magistrate may permit goods seized to be retained.........73
205EA Treatment of goods seized if a claim for return is
made—suspected prohibited psychoactive
substances........................................................................74
205EB Extending the period for instituting proceedings
for recovery of suspected prohibited psychoactive
substances........................................................................75
205EC Proceedings for recovery of suspected prohibited
psychoactive substances ..................................................76
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205F Right of compensation in certain circumstances for
goods disposed of or destroyed .......................................77
205G Effect of forfeiture...........................................................77
206 Immediate disposal of certain goods ...............................78
207 Immediate disposal of narcotic goods .............................80
208 Release of goods on security ...........................................81
208C Service by post ................................................................82
208D Disposal of forfeited goods .............................................83
208DA Disposal of narcotic-related goods other than
narcotic goods .................................................................83
208E Sales subject to conditions...............................................85
209 Power to impound certain forfeited goods and
release them on payment of duty and penalty..................85
209A Destruction or concealment of evidential material
or forfeited goods ............................................................87
Subdivision GA—Dealing with goods in transit seized under a
section 203DA warrant 88
209B Subdivision applies to seized transit goods .....................88
209C Seized goods to be secured..............................................88
209D Requirement to serve seizure notices ..............................88
209E Matters to be dealt with in seizure notices.......................89
209F Application for return of seized goods ............................89
209G Status of goods seized if no application for return
is made ............................................................................90
209H Right of compensation for certain goods disposed
of or destroyed.................................................................90
209I Effect of forfeiture...........................................................91
209J Immediate disposal of unsafe goods................................91
209K Disposal of forfeited goods .............................................93
209L Service by post ................................................................93
Subdivision GB—Surrender of prescribed prohibited imports 93
209M Application of Subdivision..............................................93
209N Surrender of goods ..........................................................93
209P Effect of surrender...........................................................94
209Q Right of compensation in certain circumstances for
goods disposed of or destroyed .......................................94
209R Disposal of surrendered goods ........................................95
Subdivision GC—Post-importation permission 95
209S Definitions.......................................................................95
209T Application of Subdivision..............................................96
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209U Power to detain goods .....................................................96
209V Detained goods to be secured ..........................................97
209W Requirement to serve detention notice ............................97
209X Matters to be dealt with in detention notices ...................97
209Y Effect of detaining goods.................................................99
209Z Evidence not provided or permission not granted
or given ...........................................................................99
209ZA Evidence provided and permission granted or
given..............................................................................101
209ZB Service by post ..............................................................101
209ZC Liability for detention of goods .....................................102
Subdivision H—Arrest and related matters 102
210 Power of arrest without warrant ....................................102
210A Use of force in making arrest ........................................103
210B Person to be informed of grounds of arrest....................104
211 Power to conduct a frisk search of an arrested
person ............................................................................104
211A Power to conduct an ordinary search of an arrested
person ............................................................................105
212 How arrested person to be dealt with ............................105
213 Requirement to provide name etc. .................................105
Subdivision HA—Information about people working in restricted
areas or issued with security identification cards 106
213A Providing an authorised officer with information
about people working in restricted areas .......................106
213B Provision of information about people issued with
security identification cards...........................................108
Subdivision J—General powers to monitor and audit 109
214AA Occupier of premises.....................................................109
214AB What are monitoring powers? .......................................110
214AC Monitoring officers........................................................112
214ACA Monitoring officer to notify occupier of premises
of the occupier’s rights and obligations.........................113
214AD Notice of proposal to exercise monitoring powers ........113
214AE Exercise of monitoring powers with consent.................113
214AF Exercise of monitoring powers under a warrant ............114
214AG Warrants may be granted by telephone or other
electronic means ............................................................116
214AH Monitoring officer may ask questions ...........................117
214AI Monitoring officer may ask for assistance.....................117
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214AJ Compensation for damage to electronic equipment.......118
214B Powers of officers for purposes of Customs Tariff
(Anti-Dumping) Act 1975 ..............................................119
Subdivision JA—Powers to monitor and audit—Australia-United
States Free Trade Agreement 121
214BAA Simplified outline..........................................................121
214BAB Definitions.....................................................................121
214BAC AUSFTA verification powers........................................122
214BAD Appointment of verification officers .............................124
214BAE Verification officers may enter premises and
exercise AUSFTA verification powers with
consent ..........................................................................125
214BAF US customs officials may accompany verification
officers ..........................................................................127
214BAG Availability of assistance in exercising AUSFTA
verification powers ........................................................127
214BAH Verification officer may ask questions ..........................128
214BAI Verification officer may ask for assistance....................128
214BAJ Verification officer may disclose information to
US .................................................................................128
214BAK Operation of electronic equipment at premises .............128
214BAL Compensation for damage to electronic equipment.......128
Subdivision K—Miscellaneous 130
214BA Nature of functions of magistrate under
sections 203S and 205E.................................................130
215 Collector may impound documents ...............................130
217 Translations of foreign invoices ....................................130
218 Samples .........................................................................131
218A Disposal of certain abandoned goods ............................131
Division 1B—Detention and search of suspects 133
Subdivision A—Detention and frisk search of suspects 133
219L Detention for frisk search ..............................................133
219M Frisk search ...................................................................134
219N Power to require the production of things .....................135
219P Persons to whom section 219R applies .........................135
Subdivision B—Detention and external search of suspects 135
219Q Detention for external search.........................................135
219R External search ..............................................................136
219RAA Videotape record may be made of external search ........140
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Subdivision C—Detention and internal search of persons
suspected of internally concealing substances etc. 141
219RA Certain Judges and Magistrates eligible to give
orders under this Subdivision ........................................141
219S Initial detention .............................................................141
219SA Internal non-medical scan using prescribed
equipment......................................................................142
219SB Seeking detention order following invitation to
consent to internal non-medical scan.............................142
219T Initial order for detention...............................................143
219U Renewal of order for detention......................................144
219V Arrangement for internal medical search.......................145
219W Detention under this Subdivision ..................................148
219X Detainee becoming in need of protection ......................149
219Y Applications for orders under this Subdivision .............150
219Z Internal medical search by medical practitioner ............151
Subdivision CA—Prescribed equipment for external searches and
internal non-medical scans 152
219ZAA Use of prescribed equipment for external search or
internal non-medical scan..............................................152
219ZAB Prescribing equipment for use in external searches
and internal non-medical scans......................................154
219ZAC Authorising officers to use prescribed equipment
for external search or internal non-medical scan ...........155
219ZAD Giving a record of invitation and consent, or a
copy of order .................................................................155
219ZAE Records of results of external search or internal
non-medical scan...........................................................156
Subdivision D—Detention generally 158
219ZA Detention officers ..........................................................158
219ZB Detention places ............................................................158
219ZC Detention under this Division........................................159
219ZD Detainees not fluent in English......................................160
219ZE Release from, or cessation of, detention ........................160
Subdivision E—Medical practitioners 161
219ZF Conduct of internal medical search ...............................161
219ZG Medical practitioner may take action to preserve
detainee’s life ................................................................162
219ZH Medical practitioner to answer questions and
prepare report ................................................................162
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219ZJ Proceedings against medical practitioners.....................163
Division 1BA—Detention and search of persons for purposes of
law enforcement co-operation 164
Subdivision A—Preliminary 164
219ZJA Definitions.....................................................................164
219ZJAA Prescribed State or Territory offences ...........................164
Subdivision B—Powers to detain 165
219ZJB Detention of person suspected of committing
serious Commonwealth offence or prescribed State
or Territory offence .......................................................165
219ZJC Detention of person subject to warrant or bail
condition........................................................................166
219ZJCA Detention of person for national security or
security of a foreign country..........................................167
Subdivision C—Matters affecting detention generally 168
219ZJD Search of person detained under this Division ..............168
219ZJE Comptroller-General of Customs must give
directions about detaining persons under this
Division.........................................................................170
219ZJF Detainees to be given reasons for detention and
shown identification on request .....................................170
219ZJG Use of force in relation to detention ..............................170
219ZJH Moving detained persons...............................................171
219ZJI Detainees not fluent in English......................................171
219ZJJ Detention of minors.......................................................171
Division 1C—Judges and Magistrates 174
219ZK Nature of functions of Judge or Magistrate ...................174
219ZL Protection of Judge or Magistrate..................................174
Division 2—Protection to officers 176
220 Reasonable cause for seizure a bar to action .................176
221 Notice of action to be given...........................................176
222 Defect in notice not to invalidate...................................176
223 No evidence to be produced but that contained in
notice.............................................................................177
224 Officer may tender amends ...........................................177
225 Commencement of proceedings against officers ...........177
226 Time for commencing action.........................................177
227 Security may be required...............................................178
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Division 3—Evidence 179
227AA Evidence may be used in prosecutions etc.....................179
Part XIIA—Special provisions relating to prohibited items 180 227A Overview of Part ...........................................................180
227B Definitions.....................................................................180
227C Ships and aircraft to which this Part applies..................180
227D Items to which this Part applies.....................................182
227E Approved storage for prohibited items ..........................182
227F Officer may take custody of items.................................183
227G Compensation for damage etc. to items.........................184
Part XIII—Penal Provisions 186
Division 1—Forfeitures 186
228 Forfeited ships and aircraft ............................................186
228A Forfeited resources installations ....................................188
228B Forfeited sea installations ..............................................188
229 Forfeited goods..............................................................188
229A Proceeds of drug trafficking liable to forfeiture ............191
230 Forfeited packages and goods .......................................194
Division 2—Penalties 195
231 Assembly for unlawful purposes ...................................195
232A Rescuing goods and assaulting officers .........................195
233 Smuggling and unlawful importation and
exportation.....................................................................196
233A Master not to use or allow use of ship for
smuggling etc. ...............................................................197
233AB Penalties for offences against sections 233 and
233A..............................................................................197
233BAA Special offence relating to tier 1 goods .........................198
233BAB Special offence relating to tier 2 goods .........................200
233BABAA UN-sanctioned goods ....................................................204
233BABAB Special offences for importation of UN-sanctioned
goods .............................................................................205
233BABAC Special offences for exportation of UN-sanctioned
goods .............................................................................207
233BABAD Offences involving tobacco products ............................210
233BABAE Offence for bringing restricted goods into
Australia ........................................................................212
233BABAF Using information held by the Commonwealth.............212
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233BABA Protection from criminal responsibility .........................213
233BAC Evidence relating to approval for import or export .......214
233BA Evidence of Analyst ......................................................215
233C Offence for giving false or misleading information
in relation to UN-sanctioned goods ...............................216
234 Customs offences ..........................................................218
234AA Places set aside for purposes of Act ..............................220
234A Unauthorised entry to places and on ships, aircraft
or wharves .....................................................................221
234AB Unauthorised use of cameras and sound recorders ........223
234ABA Officers may direct unauthorised persons to leave
restricted areas...............................................................225
236 Aiders and abettors........................................................225
237 Attempts ........................................................................225
239 Penalties in addition to forfeitures.................................225
240 Commercial documents to be kept ................................226
240AA Authorised officer may require person to produce
commercial documents..................................................230
240AB Verifying communications to Department ....................231
240AC Authorised officer may require person to produce
record ............................................................................233
Division 3—Recovery of pecuniary penalties for dealings in
narcotic goods
243A Interpretation .................................................................234
243AB Effective control of property .........................................237
243B Pecuniary penalties........................................................238
243C Assessment of pecuniary penalty ..................................239
243CA Court may lift corporate veil etc....................................242
243D Presumption of illegality of importation........................243
243E Court may make restraining order against property.......244
243F Court may make further orders......................................247
243G Official Trustee to discharge pecuniary penalty ............251
243H Revocation of order under section 243E .......................255
243J Pecuniary penalty a charge on property.........................256
243K Contravention of restraining orders ...............................257
243L Sale of property before bankruptcy ...............................258
243M Duties of the Official Trustee after receiving
notice of presentation of creditor’s petition etc. ............259
243N Protection of Official Trustee from personal
liability in certain cases .................................................260
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243NA Indemnification of Official Trustee ...............................261
243NB Indemnification of Official Receivers etc......................262
243P Costs etc. payable to Official Trustee............................262
243Q Notices ..........................................................................263
243R Reduction of pecuniary penalty.....................................263
243S Jurisdiction of the Court ................................................264
Division 4—Provisions relating to certain strict liability offences 265
243SA Failure to answer questions ...........................................265
243SB Failure to produce documents or records.......................266
243SC Preservation of the privilege against
self-incrimination ..........................................................266
243T False or misleading statements resulting in loss of
duty................................................................................266
243U False or misleading statements not resulting in loss
of duty ...........................................................................270
243V False or misleading statements in cargo reports or
outturn reports ...............................................................273
243W Electronic communications to Department to be
treated as statements to Comptroller-General of
Customs.........................................................................274
Division 5—Infringement notices 275
243X Infringement notices—general ......................................275
243Y Infringement notices—forfeiture of goods that are
prohibited imports if infringement notice paid ..............275
243Z Infringement notices—right of compensation in
certain circumstances for goods disposed of or
destroyed .......................................................................276
Part XIV—Customs prosecutions 277 244 Meaning of Customs prosecution ..................................277
245 Institution of prosecutions .............................................277
247 Prosecutions in accordance with practice rules .............278
248 State Court practice .......................................................278
249 Commencement of prosecutions ...................................278
250 Information to be valid if in words of Act .....................278
250A Property in goods subject to customs control ................279
251 No objection for informality..........................................279
252 Conviction not to be quashed ........................................279
253 Protection to witnesses ..................................................279
254 Defendant competent witness........................................280
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255 Averment of prosecutor sufficient .................................280
256 Proof of proclamation etc. .............................................281
257 Conduct by directors, employees or agents ...................281
259 Collector may levy on goods in his or her
possession......................................................................282
261 Imprisonment not to release penalty..............................282
263 Parties may recover costs ..............................................283
264 Application of penalties.................................................283
Part XV—Tenders for rights to enter goods for home
consumption at concessional rates 284 265 Interpretation .................................................................284
266 Tender schemes .............................................................284
267 Undertakings relating to tenders....................................285
268 Transfers of rights to enter goods for home
consumption at concessional rates of duty ....................287
269 Revocation or variation of undertaking .........................288
269A Recovery of penalties ....................................................288
Part XVA—Tariff concession orders 289
Division 1—Preliminary 289
269B Interpretation .................................................................289
269C Interpretation—core criteria ..........................................291
269D Interpretation—goods produced in Australia ................291
269E Interpretation—the ordinary course of business ............292
Division 2—Making and processing TCO applications 294
269F Making a TCO application ............................................294
269FA The applicant’s obligation .............................................295
269G Withdrawing a TCO application....................................295
269H Screening the application ..............................................296
269HA Comptroller-General of Customs may reject a
TCO application in relation to goods referred to in
section 269SJ.................................................................297
269J Applications taken to be lodged in certain
circumstances ................................................................297
269K Processing a valid application .......................................298
269L Amendment of TCO applications..................................299
269M Comptroller-General of Customs may invite
submissions or seek other information, documents
or material .....................................................................301
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269N Reprocessing of TCO applications ................................302
Division 3—Making and operation of TCOs
269P The making of a standard TCO .....................................305
269Q The making of a TCO for goods requiring repair ..........306
269R Notification of TCO decisions.......................................307
269S Operation of TCOs ........................................................307
269SA Consequence of commencement or cessation of
production before TCO decision ...................................308
Division 4—Revocation of TCOs 309
269SB Request for revocation of TCOs....................................309
269SC Processing requests for revocation of TCOs..................310
269SD Revocation at the initiative of
Comptroller-General of Customs ..................................311
269SE Notification of revocation decisions..............................314
269SF Comptroller-General of Customs may seek
information, documents or material relating to
revocation......................................................................314
269SG Effect of revocation on goods in transit and capital
equipment on order........................................................315
Division 5—Miscellaneous 317
269SH Internal review...............................................................317
269SHA Administrative Appeals Tribunal Review of
reconsideration decisions...............................................320
269SJ TCOs not to apply to goods described by reference
to their end use or certain goods....................................321
269SK TCOs not to contravene international agreements .........322
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Officers Part XII
Powers of officers Division 1
Section 183UA
Part XII—Officers
Division 1—Powers of officers
Subdivision A—Preliminary
183UA Definitions
(1) In this Division, unless the contrary intention appears:
authorised person means:
(a) in relation to an application for, or for the execution of, a
search warrant—an officer of Customs; and
(b) in relation to an application for, or for the execution of, a
seizure warrant in respect of goods referred to in
subparagraph (a)(i) of the definition of forfeited goods:
(i) an officer of Customs; or
(ii) an officer of police; or
(iii) a member of the Defence Force; and
(c) in relation to an application for, or for the execution of, a
seizure warrant in respect of goods referred to in
subparagraph (a)(ii) or paragraph (b) of the definition of
forfeited goods—an officer of Customs; and
(d) in relation to the exercise of powers under section 203B or
203C:
(i) an officer of Customs; or
(ii) an officer of police; or
(iii) a member of the Defence Force; and
(da) in relation to the exercise of powers under section 203CA or
203CB:
(i) an officer of Customs; or
(ii) a maritime officer who is exercising maritime powers
under the Maritime Powers Act 2013 in relation to a
ship or aircraft to which section 203CA of this Act
applies; or
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(iii) an officer of police; or
(iv) a member of the Defence Force; and
(e) in relation to an application for, or the execution of, a seizure
warrant under section 203DA—an officer of Customs.
baggage means goods:
(a) that are carried by or for a traveller, including the captain and
crew members, on board the same ship or aircraft as the
traveller; or
(b) that a traveller intended to be so carried.
communication in transit means a communication (within the
meaning of the Telecommunications Act 1997) passing over a
telecommunications network (within the meaning of that Act).
container includes:
(a) a trailer or other like receptacle, whether with or without
wheels, that is used for the movement of goods from one
place to another; and
(b) any baggage; and
(c) any other thing that is or could be used for the carriage of
goods, whether or not designed for that purpose.
conveyance means an aircraft, railway rolling stock, vehicle or
vessel of any kind.
Customs place means:
(aa) a place owned or occupied by the Commonwealth for use for
the purposes of the Customs Acts; or
(a) a port, airport or wharf that is appointed, and the limits of
which are fixed, under section 15; or
(aaa) a place to which a ship or aircraft has been brought because
of stress of weather or other reasonable cause as mentioned
in subsection 58(1), while that ship or aircraft remains at that
place; or
(b) a place that is the subject of a permission under
subsection 58(2); or
(c) a boarding station that is appointed under section 15; or
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(d) a place described in a depot licence that is granted under
section 77G; or
(e) a place described in a licence for warehousing goods that is
granted under subsection 79(1); or
(f) a place approved in an instrument under subsection (2) as a
place for the examination of international mail; or
(g) a place from which a ship or aircraft that is the subject of a
permission under section 175 is required to depart, between
the grant of that permission and the departure of the ship or
aircraft; or
(h) a place to which a ship or aircraft that is the subject of a
permission under section 175 is required to return, while that
ship or aircraft remains at that place; or
(i) a section 234AA place that is not a place, or a part of a place,
referred to in paragraph (aa), (a), (aaa), (b), (c), (d), (g) or (h).
data held in a computer includes:
(a) data held in any removable data storage device for the time
being held in a computer; or
(b) data held in a data storage device on a computer network of
which the computer forms a part.
data storage device means a thing containing, or designed to
contain, data for use by a computer.
designated container means a container referred to in
paragraph (c) of the definition of container.
evidential material, in relation to an offence, whether the offence
is indictable or summary, means a thing relevant to the offence,
including such a thing in electronic form.
executing officer, in relation to a search warrant or to a seizure
warrant, means:
(a) an authorised person named in the warrant by the judicial
officer issuing it as being responsible for executing the
warrant; or
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(b) if that authorised person does not intend to be present at the
execution of the warrant—any authorised person whose
name has been written in the warrant by the authorised
person so named; or
(c) another authorised person whose name has been written in
the warrant by the authorised person last named in the
warrant.
forfeited goods means:
(a) goods described as forfeited to the Crown under:
(i) section 228, 228A, 228B, 229, 229A or 230 of this Act;
or
(ii) section 7, 10, 11 or 13 of the Commerce (Trade
Descriptions) Act 1905; or
(b) tobacco forfeited to the Crown under paragraph 116(1)(aa) of
the Excise Act 1901 in respect of an offence committed
against a provision in Subdivision 308-A in Schedule 1 to the
Taxation Administration Act 1953.
judicial officer means:
(a) in relation to a search warrant, or to a seizure warrant under
section 203:
(i) a magistrate; or
(ii) a justice of the peace or other person employed in a
court of a State or Territory who is authorised to issue
search warrants; or
(b) in relation to a seizure warrant under section 203DA:
(i) a Judge of the Federal Court of Australia or of the
Supreme Court of the Australian Capital Territory in
relation to whom a consent under subsection 183UD(1),
and a nomination under subsection 183UD(2), are in
force; or
(ii) a Judge of the Supreme Court of a State in respect of
whom an appropriate arrangement in force under
section 11 is applicable; or
(iii) a Judge of the Supreme Court of the Northern Territory
who is not a Judge referred to in subparagraph (i) and in
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respect of whom an appropriate arrangement in force
under section 11 is applicable.
occupier, in relation to premises that are a conveyance or a
container, means the person having charge of the conveyance or
container.
offence means:
(a) an offence against this Act; or
(b) an offence against the Commerce (Trade Descriptions) Act
1905; or
(c) an offence against section 72.13 or Division 307 or 361 of
the Criminal Code; or
(d) an offence against a provision in Subdivision 308-A in
Schedule 1 to the Taxation Administration Act 1953.
ordinary search means a search of a person or of articles in the
possession of a person that may include:
(a) requiring the person to remove his or her overcoat, coat or
jacket and any gloves, shoes or hat; and
(b) an examination of those items.
person assisting, in relation to a search warrant or to a seizure
warrant, means:
(a) a person who is an authorised person and who is assisting in
the execution of the warrant; or
(b) a person who is not an authorised person and who has been
authorised by the Comptroller-General of Customs to assist
in executing the warrant.
premises includes a place, a conveyance or a container.
prohibited psychoactive substance means a psychoactive
substance (within the meaning of Part 9.2 of the Criminal Code)
that:
(a) is not a substance to which subsection 320.2(2) of the
Criminal Code applies; and
(b) has been imported into Australia.
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prohibited serious drug alternative means a substance:
(a) the presentation of which includes an express or implied
representation that the substance is a serious drug alternative
(within the meaning of Part 9.2 of the Criminal Code); and
(b) that is not a substance to which subsection 320.3(3) of the
Criminal Code applies; and
(c) that has been imported into Australia.
recently used conveyance, in relation to a search of a person,
means a conveyance that the person had operated or occupied at
any time within 24 hours before the search commenced.
search warrant means a warrant issued under section 198 or 199A.
seizable item means anything that would present a danger to a
person or that could be used to assist a person to escape from
lawful custody.
seizure notice means:
(a) in relation to Subdivision G—a notice of the kind mentioned
in section 205A; and
(b) in relation to Subdivision GA—a notice of the kind
mentioned in section 209E.
seizure warrant means a warrant issued under section 203 or
203DA.
serious offence has the same meaning as in Part IAA of the Crimes
Act 1914.
special forfeited goods means:
(a) forfeited goods referred to in paragraph 229(1)(a) that:
(i) are narcotic goods; or
(ii) are a prohibited psychoactive substance; or
(iii) are a prohibited serious drug alternative; or
(iv) consist of a border controlled precursor; or
(b) forfeited goods referred to in paragraph 229(1)(b), (da), (e),
(n) or (na).
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telecommunications facility means a facility within the meaning of
the Telecommunications Act 1997.
terrorist act has the meaning given by section 100.1 of the
Criminal Code.
warrant premises means premises in relation to which a search
warrant or a seizure warrant is in force.
(2) For the purposes of paragraph (f) of the definition of Customs
place in subsection (1), the Comptroller-General of Customs may,
by legislative instrument, approve a place as a place for the
examination of international mail.
(2AA) For the purposes of this Part, an offence against section 6 of the
Crimes Act 1914 that relates to an offence against section 72.13 of
the Criminal Code is taken to be an offence against section 72.13
of the Criminal Code.
(2A) For the purposes of this Part, an offence against section 6 of the
Crimes Act 1914 that relates to an offence against Division 307 or
361 of the Criminal Code is taken to be an offence against that
Division.
(3) For the purposes of this Part:
(a) an offence against section 141.1, 142.1, 142.2 or 149.1 of the
Criminal Code that relates to this Act is taken to be an
offence against this Act; and
(aa) an offence against section 141.1, 142.1, 142.2 or 149.1 of the
Criminal Code that relates to section 72.13 of the Criminal
Code is taken to be an offence against section 72.13 of the
Criminal Code; and
(b) an offence against section 141.1, 142.1, 142.2 or 149.1 of the
Criminal Code that relates to Division 307 or 361 of the
Criminal Code is taken to be an offence against that
Division.
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Section 183UB
183UB Law relating to legal professional privilege not affected
This Division does not affect the law relating to legal professional
privilege.
183UC Comptroller-General of Customs may give directions
concerning the exercise of powers under this Division
The Comptroller-General of Customs may, by legislative
instrument, give directions concerning:
(a) the circumstances in which the powers in this Division may
be exercised; and
(b) the officers of Customs who are entitled to exercise those
powers; and
(c) the manner and frequency of reporting to the
Comptroller-General of Customs concerning the exercise of
those powers.
183UD Judges who may issue seizure warrants for goods in transit
(1) A Judge of the Federal Court of Australia or of the Supreme Court
of the Australian Capital Territory may, by writing, consent to be
nominated by the Minister under subsection (2).
(2) The Minister may, by writing, nominate a Judge of a court referred
to in subsection (1) in relation to whom a consent is in force under
that subsection to be a judicial officer for the purposes of
paragraph (b) of the definition of judicial officer in
subsection 183UA(1).
Subdivision B—General regulatory powers
186 General powers of examination of goods subject to customs
control
(1) Any officer may, subject to subsections (2) and (3), examine any
goods subject to customs control, and the expense of the
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examination including the cost of removal to the place of
examination shall be borne by the owner.
(2) In the exercise of the power to examine goods, the officer of
Customs may do, or arrange for another officer of Customs or
other person having the necessary experience to do, whatever is
reasonably necessary to permit the examination of the goods
concerned.
(3) Without limiting the generality of subsection (2), examples of what
may be done in the examination of goods include the following:
(a) opening any package in which goods are or may be
contained;
(b) using a device, such as an X-ray machine or ion scanning
equipment, on the goods;
(c) testing or analysing the goods;
(d) measuring or counting the goods;
(e) if the goods are a document—reading the document either
directly or with the use of an electronic device;
(f) using dogs to assist in examining the goods.
(4) Goods that are subject to customs control under section 31 do not
cease to be subject to customs control merely because they are
removed from a ship or aircraft in the course of an examination
under this section.
186AA General powers of examination of goods loaded onto or
unloaded from ships or aircraft
(1) This section applies in relation to the following:
(a) a ship or aircraft in respect of a voyage or flight to a place in
Australia from a place outside Australia;
(b) a ship or aircraft in respect of a voyage or flight to a place
outside Australia from a place in Australia.
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Goods to be loaded onto the ship or aircraft
(2) If:
(a) an officer has reason to believe that goods are to be loaded
onto the ship or aircraft at an examinable place; and
(b) the goods are to be unloaded at another examinable place on
the same voyage or flight;
then:
(c) any officer may, subject to subsections (5) and (6), examine
the goods while the goods are at the examinable place
mentioned in paragraph (a); and
(d) the goods are subject to customs control while the goods are
being so examined.
Goods unloaded from the ship or aircraft
(3) If:
(a) goods are loaded onto the ship or aircraft at an examinable
place; and
(b) the goods are unloaded from the ship or aircraft at another
examinable place on the same voyage or flight;
then:
(c) any officer may, subject to subsections (5) and (6), examine
the goods while the goods are at the examinable place
mentioned in paragraph (b); and
(d) the goods are subject to customs control while the goods are
being so examined.
Rules relating to examination of goods
(4) The expense of an examination referred to in subsection (2) or (3),
including the cost of removal to the place of examination, is to be
borne by the owner of the goods.
(5) In the exercise of the power to examine goods, an officer may do,
or arrange for another officer or other person having the necessary
experience to do, whatever is reasonably necessary to permit the
examination of the goods.
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(6) Without limiting subsection (5), examples of what may be done in
the examination of goods include the following:
(a) opening any package in which goods are or may be
contained;
(b) using a device, such as an X-ray machine or ion scanning
equipment, on the goods;
(c) testing or analysing the goods;
(d) measuring or counting the goods;
(e) if the goods are a document—reading the document either
directly or with the use of an electronic device;
(f) using dogs to assist in examining the goods.
No limit on other provisions
(7) This section does not:
(a) limit the application of any other provision of this Act that
provides for goods to be subject to customs control; and
(b) limit the application of any other provision of this Act that
provides for the examination of goods.
Definition
(8) In this section:
examinable place means the following:
(a) a port or airport in Australia (whether the first port or airport
or any subsequent port or airport on the same voyage or
flight);
(b) a place to which a ship or aircraft has been brought because
of stress of weather or other reasonable cause as mentioned
in subsection 58(1);
(c) a place that is the subject of a permission under
subsection 58(2).
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186A Power to make copies of, and take extracts from, documents in
certain circumstances
(1) If:
(a) a document is examined under section 186 or 186AA; and
(b) as a result of that examination, an officer of Customs is
satisfied that the document or part of the document may
contain information relevant to:
(i) an importation or exportation, or to a proposed
importation or exportation, of prohibited goods; or
(ii) the commission or attempted commission of any other
offence against this Act or of any offence against a
prescribed Act; or
(iii) the performance of functions under section 17 of the
Australian Security Intelligence Organisation Act 1979;
or
(iv) the performance of functions under section 6 of the
Intelligence Services Act 2001; or
(v) security (within the meaning of section 4 of the
Australian Security Intelligence Organisation Act
1979);
the officer of Customs may make a copy of, or take an extract
from, the document, or arrange for another officer of Customs or
other person having the necessary experience, to make such a copy
or take such an extract.
(2) Without limiting the generality of subsection (1), a copy may be
made of, or an extract taken from, a document:
(a) by photocopying the document or a part of the document; or
(b) by photographing the document or a part of the document; or
(c) by electronically scanning the document or a part of the
document; or
(d) by making an electronic copy of information contained in the
document or a part of the document; or
(e) by making a written copy of information contained in the
document or a part of the document.
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186B Compensation for damage caused by copying
(1) If an activity undertaken in relation to the copying of a document,
or the taking of an extract from a document, causes its loss or
destruction or causes damage to the document, and the loss or
destruction or the damage occurred wholly or partly as a result of:
(a) insufficient care being exercised in selecting the person to
undertake the activity; or
(b) insufficient care being exercised by the person undertaking
the activity;
compensation for the damage is payable to the owner of the
documents concerned.
(2) Compensation is payable out of money appropriated by the
Parliament for the purpose.
(3) In this section, a reference either to the loss or destruction of a
document, or to damage to a document, includes a reference to the
erasure or addition of electronic data or the corruption of such data.
187 Power to board and search
An officer may:
(a) board any ship or aircraft;
(b) board any Australian resources installation:
(i) that is subject to customs control;
(ii) at which there is a ship or aircraft that has come to the
installation from a place outside Australia; or
(iii) on which an officer has reasonable grounds to believe
there are goods that are subject to customs control;
(c) board a resources installation (other than an Australian
resources installation) in respect of which permission under
section 5A has been granted;
(d) board any Australian sea installation:
(i) that is subject to customs control;
(ii) at which there is a ship or aircraft that has come to the
installation from parts beyond the seas; or
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(iii) on which an officer has reasonable grounds to believe
there are goods that are subject to customs control;
(e) board a sea installation (other than an Australian sea
installation) in respect of which permission under section 5B
has been granted;
(f) search any ship or aircraft or an installation of the kind
referred to in paragraph (b), (c), (d) or (e); or
(g) secure any goods on any ship or aircraft or on any installation
of the kind referred to in paragraph (b), (c), (d) or (e).
188 Boarding
(1) The power of an officer to board shall extend to staying on board
any ship, aircraft or installation and the Collector may station an
officer on board any ship, aircraft or installation, and the master or
pilot shall provide sleeping accommodation in the cabin and
suitable and sufficient food for such officer.
Penalty: 30 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
189 Searching
The power of an officer to search shall extend to every part of any
ship, aircraft or installation, and shall authorize the opening of any
package, locker, or place and the examination of all goods.
189A Officers may carry arms in certain circumstances
(1) Subject to any directions from the Comptroller-General of
Customs, an authorised arms issuing officer:
(a) may issue approved firearms and other approved items of
personal defence equipment to officers authorised to carry
arms, for the purpose of enabling the safe exercise, by such
officers, of powers conferred on them under this Act or any
other Act; and
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(b) must take all reasonable steps to ensure that approved
firearms, and other approved items of personal defence
equipment, that are available for issue under paragraph (a),
are kept in secure storage at all times when not required for
use.
(2) The Comptroller-General of Customs may, by legislative
instrument, give directions relating to the deployment of approved
firearms and other approved items of personal defence equipment
under this section. The directions may deal with:
(a) the circumstances in which approved firearms and other
approved items of personal defence equipment may be
issued; and
(b) the circumstances in which such firearms and other items of
equipment are to be recalled; and
(c) the circumstances in which such firearms and other items of
equipment can be used and the manner of their use; and
(d) the nature of the secure storage of such firearms and other
items of equipment when recalled; and
(e) any other matters relating to the deployment of such firearms
and other items of equipment the Comptroller-General of
Customs thinks appropriate.
(3) An officer is not required under, or by reason of, a law of a State or
Territory:
(a) to obtain a licence or permission for the possession or use of
an approved firearm or approved item of personal defence
equipment; or
(b) to register such a firearm or other item of equipment.
(4) Nothing in this section affects the operation of any other provision
of, or of the regulations under, this Act to the extent that that
provision relates to the use of firearms in circumstances other than
the circumstances referred to in this section.
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(5) In this section:
approved firearm means a firearm of a kind declared by the
regulations to be an approved firearm for the purposes of this
section.
approved item of personal defence equipment means an
extendable baton, an oleoresin capsicum spray or anti-ballistic
clothing, and includes any other item that is declared by the
regulations to be an approved item of personal defence equipment
for the purposes of this section.
authorised arms issuing officer means an officer of Customs
authorised under subsection (6) to exercise the powers or perform
the functions of an authorised arms issuing officer under this
section.
officer authorised to carry arms means an officer of Customs
authorised under subsection (7) to use approved firearms and
approved items of personal defence equipment issued by an
authorised arms issuing officer for the purpose specified in
paragraph (1)(a).
(6) The Comptroller-General of Customs may, by writing, authorise an
officer of Customs to exercise the powers or perform the functions
of an authorised arms issuing officer under this section.
(7) The Comptroller-General of Customs may, by writing, authorise an
officer of Customs to use approved firearms and approved items of
personal defence equipment issued by an authorised arms issuing
officer for the purpose specified in paragraph (1)(a).
190 Securing goods
The power of an officer to secure any goods shall extend to
fastening down hatchways and other openings into the hold and
locking up, sealing, marking or otherwise securing any goods.
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Section 191
191 Seals etc. not to be broken
(1) No fastening, lock, mark, or seal placed by an officer upon any
goods or upon any door hatchway opening or place upon any ship,
aircraft or installation shall be opened, altered, broken or erased
whilst the goods upon which the fastening, lock, mark, or seal is
placed or which are intended to be secured thereby shall remain
subject to customs control.
Penalty: 60 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(3) Subsection (1) does not apply to an opening, alteration, breaking or
erasure by authority.
Note: For by authority, see subsection 4(1).
192 Seals etc. on ship or aircraft in port bound to another port
within Commonwealth
(1) No fastening, lock, mark, or seal placed by an officer upon any
goods or upon any door, hatchway, opening, or place for the
purpose of securing any stores upon any ship or aircraft which has
arrived in any port or airport from parts beyond the seas and which
is bound to any other port or airport within the Commonwealth
shall be opened, altered, broken, or erased; and if any ship or
aircraft enters any port or airport with any such fastening, lock,
mark, or seal opened, altered, broken, or erased contrary to this
section, the master or pilot commit an offence against this Act.
Penalty: 60 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(3) Subsection (1) does not apply to an opening, alteration, breaking or
erasure by authority.
Note: For by authority, see subsection 4(1).
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193 Officers may enter and remain upon coasts etc.
(1) An officer of Customs may, for the purpose of performing the
officer’s duties and functions as an officer, and a person assisting
an officer of Customs may, for the purpose of assisting the officer
to perform those duties and functions, enter and remain upon any
part of the following:
(a) the coast, including but not limited to:
(i) the shores, banks and beaches of the coast; and
(ii) any man-made structure in or on the coast;
(b) a port, bay or harbour, including but not limited to:
(i) the shores, banks and beaches of the port, bay or
harbour; and
(ii) any man-made structure in or on the port, bay or
harbour;
(c) an airport (including an airport that has not been appointed
under section 15) or airstrip;
(d) a lake or river, including but not limited to:
(i) the shores, banks and beaches of the lake or river; and
(ii) any man-made structure in or on the lake or river;
(e) for the purpose of entering and remaining upon a place
mentioned in paragraph (a), (b), (c), or (d)—an area of land
or water that is adjacent to that place.
For this purpose, reasonable means, including reasonable force,
may be used by the officer or the person assisting the officer.
(2) A person commits an offence if:
(a) the person is an owner, occupier or operator of any of the
places mentioned in subsection (1); and
(b) the person is present at the place mentioned in subsection (1)
at the time the officer, or the person assisting an officer, is
exercising, or attempting to exercise, his or her powers under
this section; and
(c) the person does not provide the officer, or the person
assisting the officer, with all reasonable facilities and
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Section 194
assistance, including a means of access to the place, that the
person is reasonably capable of providing.
Penalty: 30 penalty units.
194 Ships on service may be moored in any place
(1) The officer in charge of a ship employed in the service of the
Australian Border Force (within the meaning of the Australian
Border Force Act 2015) may:
(a) moor, or haul up and moor, the ship to:
(i) any part of the coast or the shores, banks or beaches of
any port, bay, harbour, lake or river; or
(ii) any man-made structure at or in any of the places
mentioned in subparagraph (i); or
(iii) any man-made structure anywhere in the territorial sea
of Australia, the contiguous zone of Australia, or the
exclusive economic zone of Australia; and
(b) remain at the mooring as long as the officer considers
necessary.
(2) A person commits an offence if:
(a) the person is an owner, occupier or operator of any of the
places mentioned in paragraph (1)(a); and
(b) the person does not provide the officer with all reasonable
facilities and assistance that the person is reasonably capable
of providing; and
(c) the person does not do so in circumstances where the officer
is exercising, or attempting to exercise, his or her powers
under this section.
Penalty: 30 penalty units.
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Section 195
195 Power to question passengers etc.
(1) An officer of Customs may question:
(a) any person who is on board a ship or an aircraft or an
installation of the kind referred to in paragraph 187(b), (c),
(d) or (e); or
(b) any person who has, or who the officer has reason to believe
has, got off a ship or out of an aircraft; or
(c) any person who the officer has reason to believe is about to
board a ship or an aircraft;
as to whether that person or any child or other person
accompanying him or her has on his or her person, in his or her
baggage or otherwise with him or her any:
(d) dutiable goods; or
(e) excisable goods; or
(f) prohibited goods.
(2) A person shall answer questions put to him or her in pursuance of
subsection (1).
Penalty: 30 penalty units.
(3) Subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
195A Power to question persons found in restricted areas
If a person is in a section 234AA place, an officer may ask the
person for, and require the person to provide:
(a) the person’s name; and
(b) the person’s reason for being in the section 234AA place; and
(c) evidence of the person’s identity.
Note: Failing to answer a question or produce a document when required to
do so by an officer may be an offence (see sections 243SA and
243SB). However, a person does not have to answer if doing so would
tend to incriminate the person (see section 243SC).
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Section 196C
196C Power to question persons claiming packages
(1) Before an officer of Customs decides whether or not to authorise
the delivery into home consumption of goods referred to in
section 71, the officer may:
(a) request the person to state his or her full name and residential
address; and
(b) ask the person whether he or she is the owner of the goods;
and
(c) where the person states that he or she is not the owner of the
goods, request the person to state the full name and
residential address of the owner of the goods; and
(d) request the person to produce evidence of the correctness of
the information given by him or her in compliance with a
request made of him or her in pursuance of paragraph (a) or
(c).
(2) A person shall not refuse or fail to comply with a request made of
him or her, or to answer a question put to him or her, in pursuance
of subsection (1).
Penalty: 10 penalty units.
(2A) Subsection (2) does not apply if the person has a reasonable
excuse.
(3) Where a person refuses or fails to comply with a request made of
him or her, or to answer a question put to him or her, by an officer
of Customs in pursuance of subsection (1), the officer may:
(a) detain the person for the purposes of establishing his or her
identity; or
(b) if the officer believes on reasonable grounds that there is no
reasonable excuse for the person refusing or failing to so
comply, detain the person and take him or her, without undue
delay, before a magistrate to be charged with an offence
against subsection (2).
(4) In this section, owner, in relation to goods, means a person who
has an interest in the goods.
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197 Power to stop conveyances about to leave a Customs place
(1) If a conveyance is in a Customs place, an officer of Customs may:
(a) require the conveyance to stop; and
(b) check to establish that there is appropriate documentation
authorising the movement of any goods in or on the
conveyance that are subject to customs control within the
meaning of section 30.
(2) For the purposes of subsection (1), an officer of Customs may
question the person apparently in charge of the conveyance about
any goods in, on, or in a container on, the conveyance.
(3) The power in paragraph (1)(b) includes a power to give directions
relating to:
(a) the unloading of any goods from the conveyance; or
(b) their movement to a particular part of the Customs place for
further examination.
(4) If a direction under subsection (3) is not complied with, an officer
of Customs may do what is necessary to give effect to the direction
or to arrange for it to be done.
(5) An officer of Customs must not detain a conveyance under this
section for longer than is necessary and reasonable to exercise the
powers conferred by this section.
(6) A person in charge of a conveyance commits an offence if:
(a) the conveyance is in a Customs place; and
(b) an officer of Customs requires the conveyance to stop; and
(c) the person does not stop the conveyance as so required.
Penalty: 60 penalty units.
(7) This offence is an offence of strict liability.
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Section 198
Subdivision C—Search warrants in respect of things believed to
be evidential material
198 When search warrants relating to premises can be issued
(1) A judicial officer may issue a warrant to search premises if the
judicial officer is satisfied by information on oath that there are
reasonable grounds for suspecting that there is, or within the next
72 hours there will be, any evidential material, other than
evidential material that is also a forfeited good, on or in the
premises.
(2) If:
(a) the person applying for the warrant has, at any time
previously, applied for a warrant relating to the search of, or
the seizure of goods that are on or in, the same premises; and
(b) the premises are not a Customs place;
the person must state particulars of those applications and their
outcome in the information.
(3) If a judicial officer issues a warrant, the judicial officer is to state
in the warrant:
(a) the offence to which the warrant relates; and
(b) a description of the premises to which the warrant relates;
and
(c) the kind of evidential material that is to be searched for under
the warrant; and
(d) the name of the authorised person who, unless he or she
inserts the name of another authorised person in the warrant,
is to be responsible for executing the warrant; and
(e) the time at which the warrant expires (see subsection (3A));
and
(f) whether the warrant may be executed at any time or only
during particular hours.
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(3A) The time stated in the warrant under paragraph (3)(e) as the time at
which the warrant expires must be a time that is not later than the
end of the seventh day after the day on which the warrant is issued.
Example: If a warrant is issued at 3 pm on a Monday, the expiry time specified
must not be later than midnight on Monday in the following week.
(4) The judicial officer is also to state in the warrant:
(a) that it authorises the seizure of things (other than evidential
material of the kind referred to in paragraph (3)(c)) found on
or in the premises in the course of the search that the
executing officer or a person assisting believes on reasonable
grounds:
(i) to be evidential material in relation to an offence to
which the warrant relates or to another offence, or to be
evidential material (within the meaning of the Proceeds
of Crime Act 2002) or tainted property (within the
meaning of that Act); and
(ii) not to be forfeited goods;
if the executing officer or person assisting believes on
reasonable grounds that seizure of the things is necessary to
prevent their concealment, loss or destruction or their use in
committing an offence; and
(b) whether the warrant authorises an ordinary search or a frisk
search of a person who is at or near the premises when the
warrant is executed, if the executing officer or a person
assisting suspects on reasonable grounds that the person has
any evidential material or seizable items in his or her
possession.
(5) Paragraph (3)(e) and subsection (3A) do not prevent the issue of
successive warrants in relation to the same premises.
(6) If the application for the warrant is made under section 203M, this
section (other than subsection (3A)) applies as if:
(a) subsection (1) referred to 48 hours rather than 72 hours; and
(b) paragraph (3)(e) required the judicial officer to state in the
warrant the period for which the warrant is to remain in
force, which must not be more than 48 hours.
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Section 199
(7) A judicial officer of a particular State or Territory may issue a
warrant in respect of the search of premises in another State or
Territory.
(8) This section is not to be taken to limit any power of search granted
to an officer of Customs under any other provision of a law of the
Commonwealth.
199 The things that are authorised by a search warrant relating to
premises
(1) A search warrant that is in force in relation to premises authorises
the executing officer or a person assisting:
(a) to enter the warrant premises; and
(b) to search for and to record fingerprints found on or in the
premises, and take samples of things (other than human
biological fluid or tissue) found on or in the premises for
forensic purposes; and
(c) to search the premises for the kind of evidential material
specified in the warrant, and to seize things of that kind
found on or in the premises; and
(d) to seize other things found on or in the premises in the course
of the search that the executing officer or a person assisting
believes on reasonable grounds:
(i) to be evidential material in relation to an offence to
which the warrant relates or to another offence, or to be
evidential material (within the meaning of the Proceeds
of Crime Act 2002) or tainted property (within the
meaning of that Act); and
(ii) not to be forfeited goods;
if the executing officer or person assisting believes on
reasonable grounds that seizure of the things is necessary to
prevent their concealment, loss or destruction or their use in
committing an offence; and
(e) if the warrant so allows:
(i) to conduct an ordinary search or a frisk search of a
person at or near the premises if the executing officer or
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a person assisting suspects on reasonable grounds that
the person has any evidential material or seizable items
in his or her possession; and
(ii) to seize any such material or items found in the course
of the search.
(2) Without limiting the generality of the powers conferred by a
warrant issued in respect of premises that are not a conveyance or a
container, the warrant extends to every conveyance or container on
the premises.
(3) Without limiting the generality of the powers conferred by a
warrant issued in respect of premises that are a conveyance, the
warrant:
(a) permits entry of the conveyance, wherever it is; and
(b) extends to every container on the conveyance.
(4) A warrant issued in respect of premises that are a container permits
entry of the container, wherever it is, to the extent that it is of a size
permitting entry.
(4A) A warrant that is in force in relation to premises authorises the
executing officer or a person assisting:
(a) to use:
(i) a computer, or data storage device, found in the course
of a search authorised under the warrant; or
(ii) a telecommunications facility operated or provided by
the Commonwealth or a carrier; or
(iii) any other electronic equipment; or
(iv) a data storage device;
for the purpose of obtaining access to data (the relevant data)
that is held in the computer or device mentioned in
subparagraph (i) at any time when the warrant is in force, in
order to determine whether the relevant data is evidential
material of a kind specified in the warrant; and
(b) if necessary to achieve the purpose mentioned in
paragraph (a)—to add, copy, delete or alter other data in the
computer or device mentioned in subparagraph (a)(i); and
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(c) if, having regard to other methods (if any) of obtaining
access to the relevant data which are likely to be as effective,
it is reasonable in all the circumstances to do so:
(i) to use any other computer or a communication in transit
to access the relevant data; and
(ii) if necessary to achieve that purpose—to add, copy,
delete or alter other data in the computer or the
communication in transit; and
(d) to copy any data to which access has been obtained, and that:
(i) appears to be relevant for the purposes of determining
whether the relevant data is evidential material of a kind
specified in the warrant; or
(ii) is evidential material of a kind specified in the warrant;
and
(e) to do any other thing reasonably incidental to any of the
above.
Note: As a result of the warrant, a person who, by means of a
telecommunications facility, obtains access to data stored in a
computer etc. will not commit an offence under Part 10.7 of the
Criminal Code or equivalent State or Territory laws (provided that the
person acts within the authority of the warrant).
(4B) Subsection (4A) does not authorise the addition, deletion or
alteration of data, or the doing of any thing, that is likely to:
(a) materially interfere with, interrupt or obstruct:
(i) a communication in transit; or
(ii) the lawful use by other persons of a computer;
unless the addition, deletion or alteration, or the doing of the
thing, is necessary to do one or more of the things specified
in the warrant; or
(b) cause any other material loss or damage to other persons
lawfully using a computer.
(4C) It is immaterial whether a thing mentioned in subsection (4A) is
done:
(a) at the warrant premises; or
(b) at any other place.
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(5) If the warrant states that it may be executed only during particular
hours, the warrant must not be executed outside those hours.
(6) If the warrant authorises an ordinary search or a frisk search of a
person, a search of the person different to that so authorised must
not be done under the warrant.
199A When search warrants relating to persons can be issued
(1) A judicial officer may issue a warrant authorising an ordinary
search or a frisk search of a person if the judicial officer is
satisfied, by information on oath or affirmation, that there are
reasonable grounds for suspecting that the person has in the
person’s possession, or will within the next 72 hours have in the
person’s possession, any computer, or data storage device, that is
evidential material.
(2) If the person applying for the warrant has, at any time previously,
applied for a warrant under this section relating to the same person,
the person applying for the warrant must state particulars of those
applications, and their outcome, in the information.
(3) If a judicial officer issues a warrant, the judicial officer is to state
in the warrant:
(a) the offence to which the warrant relates; and
(b) the name or description of the person to whom the warrant
relates; and
(c) the name of the authorised person who, unless the authorised
person inserts the name of another authorised person in the
warrant, is to be responsible for executing the warrant; and
(d) the time at which the warrant expires (see subsection (4));
and
(e) whether the warrant may be executed at any time or only
during particular hours.
(4) The time stated in the warrant under paragraph (3)(d) as the time at
which the warrant expires must be a time that is not later than the
end of the seventh day after the day on which the warrant is issued.
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Section 199B
Example: If a warrant is issued at 3 pm on a Monday, the expiry time specified
must not be later than midnight on Monday in the following week.
(5) The judicial officer is also to state, in a warrant in relation to a
person:
(a) that the warrant authorises the seizure of a computer or data
storage device found, in the course of the search, on or in the
possession of the person or in a recently used conveyance, if
the executing officer or a person assisting believes on
reasonable grounds that:
(i) the computer or device is evidential material in relation
to an offence to which the warrant relates; and
(ii) the seizure of the computer or device is necessary to
prevent its concealment, loss or destruction or its use in
committing an offence; and
(b) the kind of search of a person that the warrant authorises.
(6) Paragraph (3)(d) and subsection (4) do not prevent the issue of
successive warrants in relation to the same person.
199B The things that are authorised by a search warrant relating to
a person
(1) A warrant that is in force in relation to a person (the target person)
authorises the executing officer or person assisting:
(a) to search:
(i) the target person as specified in the warrant; and
(ii) any recently used conveyance;
for computers or data storage devices of the kind specified in
the warrant; and
(b) to:
(i) seize computers or data storage devices of that kind; or
(ii) record fingerprints from computers or data storage
devices; or
(iii) to take samples for forensic purposes from computers or
data storage devices;
found in the course of the search; and
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(c) to seize other things found on or in the possession of the
target person or in the conveyance in the course of the search
that the executing officer or person assisting believes on
reasonable grounds to be:
(i) prohibited goods that are unlawfully carried by the
target person; or
(ii) seizable items.
(2) A warrant that is in force in relation to a person (the target person)
authorises the executing officer or a person assisting:
(a) to use:
(i) a computer, or data storage device, found in the course
of a search authorised under the warrant; or
(ii) a telecommunications facility operated or provided by
the Commonwealth or a carrier; or
(iii) any other electronic equipment; or
(iv) a data storage device;
for the purpose of obtaining access to data (the relevant data)
that is held in the computer or device mentioned in
subparagraph (i) at any time when the warrant is in force, in
order to determine whether the relevant data is evidential
material of a kind specified in the warrant; and
(b) if necessary to achieve the purpose mentioned in
paragraph (a)—to add, copy, delete or alter other data in the
computer or device mentioned in subparagraph (a)(i); and
(c) if, having regard to other methods (if any) of obtaining
access to the relevant data which are likely to be as effective,
it is reasonable in all the circumstances to do so:
(i) to use any other computer or a communication in transit
to access the relevant data; and
(ii) if necessary to achieve that purpose—to add, copy,
delete or alter other data in the computer or the
communication in transit; and
(d) to copy any data to which access has been obtained, and that:
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(i) appears to be relevant for the purposes of determining
whether the relevant data is evidential material of a kind
specified in the warrant; or
(ii) is evidential material of a kind specified in the warrant;
and
(e) to do any other thing reasonably incidental to any of the
above.
Note: As a result of the warrant, a person who, by means of a
telecommunications facility, obtains access to data stored in a
computer etc. will not commit an offence under Part 10.7 of the
Criminal Code or equivalent State or Territory laws (provided that the
person acts within the authority of the warrant).
(3) Subsection (2) does not authorise the addition, deletion or
alteration of data, or the doing of any thing, that is likely to:
(a) materially interfere with, interrupt or obstruct:
(i) a communication in transit; or
(ii) the lawful use by other persons of a computer;
unless the addition, deletion or alteration, or the doing of the
thing, is necessary to do one or more of the things specified
in the warrant; or
(b) cause any other material loss or damage to other persons
lawfully using a computer.
(4) It is immaterial whether a thing mentioned in subsection (2) is
done:
(a) in the presence of the target person; or
(b) at any other place.
(5) If the warrant states that it may be executed only during particular
hours, the warrant must not be executed outside those hours.
(6) If the warrant authorises an ordinary search or a frisk search of the
target person, a search of the target person different from that so
authorised must not be done under the warrant.
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200 Use of equipment to examine or process things
(1) The executing officer of a warrant in relation to premises, or a
person assisting, may bring to the warrant premises any equipment
reasonably necessary for the examination or processing of a thing
found on or in the premises in order to determine whether it is a
thing that may be seized under the warrant.
(2) A thing found at warrant premises, or a thing found during a search
under a warrant that is in force in relation to a person, may be
moved to another place for examination or processing in order to
determine whether it may be seized under a warrant if:
(a) both of the following apply:
(i) it is significantly more practicable to do so having
regard to the timeliness and cost of examining or
processing the thing at another place and the availability
of expert assistance;
(ii) there are reasonable grounds to believe that the thing
contains or constitutes evidential material; or
(b) for a thing found at warrant premises—the occupier of the
premises consents in writing; or
(c) for a thing found during a search under a warrant that is in
force in relation to a person—the person consents in writing.
(3) If a thing is moved to another place for the purpose of examination
or processing under subsection (2), the executing officer must, if it
is practicable to do so:
(a) inform the person referred to in paragraph (2)(b) or (c) (as the
case requires) of the address of the place and the time at
which the examination or processing will be carried out; and
(b) allow that person or his or her representative to be present
during the examination or processing.
(3A) The thing may be moved to another place for examination or
processing for no longer than whichever of the following is
applicable:
(a) if the thing is a computer or data storage device—30 days;
(b) otherwise—72 hours.
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(3B) An executing officer may apply to a judicial officer for one or
more extensions of that time if the executing officer believes on
reasonable grounds that the thing cannot be examined or processed
within the time applicable under subsection (3A) or that time as
previously extended.
(3C) The executing officer must give notice of the application to the
person referred to in paragraph (2)(b) or (c) (as the case requires),
and that person is entitled to be heard in relation to the application.
(3D) If the thing is a computer or data storage device, a single extension
cannot exceed 14 days.
(4) The executing officer of a warrant in relation to premises, or a
person assisting, may operate equipment already on or in the
warrant premises to carry out the examination or processing of a
thing found on or in the premises in order to determine whether it
is a thing that may be seized under the warrant if the executing
officer or person assisting believes on reasonable grounds that:
(a) the equipment is suitable for the examination or processing;
and
(b) the examination or processing can be carried out without
damage to the equipment or the thing.
201 Use of electronic equipment on or in premises
(1) The executing officer or a person assisting may operate electronic
equipment at the warrant premises to access data (including data
not held at the premises) if he or she believes on reasonable
grounds that:
(a) the data might constitute evidential material; and
(b) the equipment can be operated without damaging it.
Note: An executing officer can obtain an order requiring a person with
knowledge of a computer or computer system to provide assistance:
see section 201A.
(1A) If the executing officer or person assisting believes on reasonable
grounds that any data accessed by operating the electronic
equipment might constitute evidential material, he or she may:
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(a) copy the data to a disk, tape or other associated device
brought to the premises; or
(b) if the occupier of the premises agrees in writing—copy the
data to a disk, tape or other associated device at the premises;
and take the device from the premises.
(1B) If:
(a) the executing officer or person assisting takes the device
from the premises; and
(b) the Comptroller-General of Customs is satisfied that the data
is not required (or is no longer required) for:
(i) investigating an offence against the law of the
Commonwealth, a State or a Territory; or
(ii) judicial proceedings or administrative review
proceedings; or
(iii) investigating or resolving a complaint under the
Ombudsman Act 1976 or the Privacy Act 1988;
the Comptroller-General of Customs must arrange for:
(c) the removal of the data from any device subject to customs
control; and
(d) the destruction of any other reproduction of the data subject
to customs control.
(2) If the executing officer or a person assisting, after operating the
equipment, finds that evidential material is accessible by doing so,
he or she may:
(a) seize the equipment and any disk, tape or other associated
device; or
(b) if the material can, by using facilities on or in the premises,
be put in documentary form—operate the facilities to put the
material in that form and seize the documents so produced.
(3) The executing officer or a person assisting may seize equipment
under paragraph (2)(a) only if it is not practicable to copy the
material as mentioned in subsection (1A) or to put the material in
documentary form as mentioned in paragraph (2)(b).
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(4) If the executing officer or a person assisting believes on reasonable
grounds that:
(a) evidential material may be accessible by operating electronic
equipment on or in the premises; and
(b) expert assistance is required to operate the equipment; and
(c) if he or she does not take action under this subsection, the
material may be destroyed, altered or otherwise interfered
with;
he or she may do whatever is necessary to secure the equipment,
whether by locking it up, placing a guard or otherwise.
(5) The executing officer or a person assisting must give notice to the
occupier of the premises of his or her intention to secure equipment
and of the fact that the equipment may be secured for up to 24
hours.
(6) The equipment may be secured:
(a) for a period not exceeding 24 hours; or
(b) until the equipment has been operated by the expert;
whichever first occurs.
(7) If the executing officer or a person assisting believes on reasonable
grounds that the expert assistance will not be available within 24
hours, he or she may apply to a judicial officer for an extension of
that period.
(8) The executing officer or a person assisting must give notice to the
occupier of the premises of his or her intention to apply for an
extension, and the occupier is entitled to be heard in relation to the
application.
(9) The provisions of this Subdivision relating to the issue of warrants
apply, with such modifications as are necessary, to the issuing of
an extension.
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201AA Use of electronic equipment at other place
(1) If electronic equipment is moved to another place under
subsection 200(2), the executing officer or a person assisting may
operate the equipment to access data (including data held at
another place).
(2) If the executing officer or person assisting suspects on reasonable
grounds that any data accessed by operating the electronic
equipment constitutes evidential material, the executing officer or
person assisting may copy any or all of the data accessed by
operating the electronic equipment to a disk, tape or other
associated device.
(3) If the Comptroller-General of Customs is satisfied that the data is
not required (or is no longer required) for:
(a) investigating an offence against a law of the Commonwealth,
a State or a Territory; or
(b) judicial proceedings or administrative review proceedings; or
(c) investigating or resolving a complaint under the Ombudsman
Act 1976 or the Privacy Act 1988;
the Comptroller-General of Customs must arrange for:
(d) the removal of the data from any device subject to customs
control; and
(e) the destruction of any other reproduction of the data subject
to customs control.
(4) If the executing officer or a person assisting, after operating the
equipment, finds that evidential material is accessible by doing so,
the executing officer or person assisting may:
(a) seize the equipment and any disk, tape or other associated
device; or
(b) if the material can be put in documentary form—put the
material in that form and seize the documents so produced.
(5) The executing officer or a person assisting may seize equipment
under paragraph (4)(a) only if:
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(a) it is not practicable to copy the data as mentioned in
subsection (2) or to put the material in documentary form as
mentioned in paragraph (4)(b); or
(b) possession of the equipment by the person referred to in
paragraph 200(2)(b) or (c) (as the case requires) could
constitute an offence.
201A Person with knowledge of a computer or a computer system to
assist access etc.
(1) An executing officer may apply to a magistrate for an order
requiring a specified person to provide any information or
assistance that is reasonable and necessary to allow the officer to
do one or more of the following:
(a) access data held in, or accessible from, a computer or data
storage device that:
(i) is on warrant premises; or
(ii) has been seized under this Subdivision; or
(iii) is found in the course of an ordinary search of a person,
or a frisk search of a person, authorised by a search
warrant;
(b) copy data held in, or accessible from, a computer, or data
storage device, described in paragraph (a) to another data
storage device;
(c) convert into documentary form or another form intelligible to
an executing officer:
(i) data held in, or accessible from, a computer, or data
storage device, described in paragraph (a); or
(ii) data held in a data storage device to which the data was
copied as described in paragraph (b).
(2) The magistrate may grant the order if the magistrate is satisfied
that:
(a) there are reasonable grounds for suspecting that evidential
material is held in, or is accessible from, the computer or data
storage device; and
(b) the specified person is:
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(i) reasonably suspected of having committed the offence
stated in the relevant warrant; or
(ii) the owner or lessee of the computer or device; or
(iii) an employee of the owner or lessee of the computer or
device; or
(iv) a person engaged under a contract for services by the
owner or lessee of the computer or device; or
(v) a person who uses or has used the computer or device;
or
(vi) a person who is or was a system administrator for the
system including the computer or device; and
(c) the specified person has relevant knowledge of:
(i) the computer or device or a computer network of which
the computer or device forms or formed a part; or
(ii) measures applied to protect data held in, or accessible
from, the computer or device.
Offences
(3) A person commits an offence if:
(a) the person is subject to an order under this section; and
(b) the person is capable of complying with a requirement in the
order; and
(c) the person omits to do an act; and
(d) the omission contravenes the requirement.
Penalty: Imprisonment for 5 years or 300 penalty units, or both.
(4) A person commits an offence if:
(a) the person is subject to an order under this section; and
(b) the person is capable of complying with a requirement in the
order; and
(c) the person omits to do an act; and
(d) the omission contravenes the requirement; and
(e) the offence to which the relevant warrant relates is a serious
offence.
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Penalty for contravention of this subsection:Imprisonment for 10
years or 600 penalty units, or both.
201B Accessing data held on other premises—notification to
occupier of that premises
(1) If:
(a) data that is held on premises other than the warrant premises
is accessed under subsection 201(1) or 201AA(1); and
(b) it is practicable to notify the occupier of the other premises
that the data has been accessed under a warrant;
the executing officer must:
(c) do so as soon as practicable; and
(d) if the executing officer has arranged, or intends to arrange,
for continued access to the data under subsection 201(1A) or
(2) or 201AA(2) or (4)—include that information in the
notification.
(2) A notification under subsection (1) must include sufficient
information to allow the occupier of the other premises to contact
the executing officer.
202 Compensation for damage to equipment or data
(1) If:
(a) damage is caused to equipment as a result of it being
operated as mentioned in section 200, 201 or 201AA; or
(b) the data recorded on or accessible from the equipment is
damaged;
and the damage was caused as a result of:
(c) insufficient care being exercised in selecting the person who
was to operate the equipment; or
(d) insufficient care being exercised by the person operating the
equipment;
compensation for the damage is payable to the owner of the
equipment or the user of the data concerned.
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(2) For the purposes of subsection (1), damage to data includes
damage by erasure of data or addition of other data.
(3) Compensation is payable out of money appropriated by the
Parliament for the purpose.
(4) In determining the amount of compensation payable, regard is to
be had to whether the occupier of the premises and his or her
employees and agents, if they were available at the time, had
provided any warning or guidance as to the operation of the
equipment that was appropriate in the circumstances.
202A Copies of seized things to be provided
(1) Subject to subsection (2), if the executing officer or a person
assisting seizes, under a warrant relating to premises:
(a) a document, film, computer file or other thing that can be
readily copied; or
(b) a storage device, the information in which can be readily
copied;
the executing officer or person assisting must, if requested to do so
by the occupier of the premises or another person who apparently
represents the occupier and who is present when the warrant is
executed, give a copy of the document, film, computer file, thing
or information to that person as soon as practicable after the
seizure.
(2) Subsection (1) does not apply if:
(a) the thing that has been seized was seized under
subsection 201(1A) or paragraph 201(2)(b) or 201AA(4)(a);
or
(b) possession by the occupier of the document, film, computer
file, thing or information could constitute an offence.
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202B Relationship of this Subdivision to parliamentary privileges
and immunities
To avoid doubt, this Subdivision does not affect the law relating to
the powers, privileges and immunities of any of the following:
(a) each House of the Parliament;
(b) the members of each House of the Parliament;
(c) the committees of each House of the Parliament and joint
committees of both Houses of the Parliament.
Subdivision D—Seizure of goods believed to be forfeited goods
203 When seizure warrants for forfeited goods can be issued
(1) A judicial officer may issue a warrant to seize goods on or in
particular premises if the judicial officer is satisfied by information
on oath that an authorised person:
(a) has reasonable grounds for suspecting that the goods:
(i) are forfeited goods; and
(ii) are, or within the next 72 hours will be, on or in the
premises; and
(b) has demonstrated the necessity, in all the circumstances, for
seizure of the goods.
(2) Subsection (1) does not apply to the seizure of goods under
section 203B, 203C, 203CA or 203CB.
(3) In considering whether the authorised person has demonstrated the
necessity, in all the circumstances, for seizure of the goods, the
judicial officer may have regard to, but is not limited to,
consideration of the following factors:
(a) the seriousness or otherwise of any offence by reason of the
commission of which the goods are believed to be forfeited
goods;
(b) the circumstances in which any such offence is believed to
have been committed;
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(c) the pecuniary or other penalty that might be imposed for any
such offence;
(d) the nature, quality, quantity and estimated value of the goods;
(e) whether an infringement notice might be given for any such
offence;
(f) the inconvenience or cost to any person having a legal or
equitable interest in the goods if they were seized.
(4) If:
(a) the person applying for the warrant has, at any time
previously, applied for a warrant relating to the search of, or
seizure of goods that are on or in, the same premises; and
(b) the premises are not a Customs place;
the person must state particulars of those applications and their
outcome in the information.
(5) If a judicial officer issues a warrant, the judicial officer is to state
in the warrant:
(a) a description of the goods to which the warrant relates; and
(b) a description of the premises on or in which the goods are
believed to be located; and
(c) the name of the authorised person who, unless that authorised
person inserts the name of another authorised person in the
warrant, is to be responsible for executing the warrant; and
(d) the time at which the warrant expires (see subsection (5A));
and
(e) whether the warrant may be executed at any time or only
during particular hours.
(5A) The time stated in the warrant under paragraph (5)(d) as the time at
which the warrant expires must be a time that is not later than the
end of the seventh day after the day on which the warrant is issued.
Example: If a warrant is issued at 3 pm on a Monday, the expiry time specified
must not be later than midnight on Monday in the following week.
(6) The judicial officer is also to state in the warrant:
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(a) that it authorises the seizure of goods (other than forfeited
goods of the kind referred to in paragraph (5)(a)) found on or
in the premises in the course of the search that the executing
officer or a person assisting believes on reasonable grounds
to be special forfeited goods; and
(b) whether the warrant authorises an ordinary search or a frisk
search of a person who is at or near the premises when the
warrant is executed, if the executing officer or a person
assisting suspects on reasonable grounds that the person has
any forfeited goods of the kind referred to in
paragraph (5)(a), special forfeited goods or seizable items in
his or her possession; and
(c) whether the warrant authorises an ordinary search or a frisk
search of a person who is at or near the premises when the
warrant is executed, if the executing officer or a person
assisting suspects on reasonable grounds that the person has
in his or her possession any relevant evidential material.
(7) Paragraph (5)(d) and subsection (5A) do not prevent the issue of
successive warrants in relation to the same premises.
(8) If the application for the warrant is made under section 203M, this
section (other than subsection (5A)) applies as if:
(a) subsection (1) referred to 48 hours rather than 72 hours; and
(b) paragraph (5)(d) required the judicial officer to state in the
warrant the period for which the warrant is to remain in
force, which must not be more than 48 hours.
(9) A judicial officer of a particular State or Territory may issue a
warrant in respect of the seizure of goods on or in premises in
another State or Territory.
(10) In this section:
relevant evidential material means evidential material in relation
to an offence by reason of the commission of which goods are
believed to be:
(a) forfeited goods of the kind referred to in paragraph (5)(a); or
(b) special forfeited goods.
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203A The things that are authorised by seizure warrants for
forfeited goods
(1) A seizure warrant that is in force under section 203 in relation to
premises authorises the executing officer or a person assisting:
(a) to enter the warrant premises; and
(b) to search for the goods described in the warrant; and
(c) to seize the goods described in the warrant; and
(d) to seize other goods:
(i) that are found on or in the premises in the course of
searching for the goods the subject of the warrant; and
(ii) that the executing officer or a person assisting believes
on reasonable grounds to be special forfeited goods; and
(e) if the warrant so allows:
(i) to conduct an ordinary search or a frisk search of a
person at or near the premises if the executing officer or
a person assisting suspects on reasonable grounds that
the person has any goods that are goods the subject of
the warrant, special forfeited goods or seizable items in
his or her possession; and
(ii) to seize any such goods or items found in the course of
that search; and
(f) if the warrant so allows:
(i) to conduct an ordinary search or a frisk search of a
person who is at or near the premises if the executing
officer or a person assisting suspects on reasonable
grounds that the person has in his or her possession any
relevant evidential material; and
(ii) to seize any relevant evidential material found in the
course of that search.
(2) Without limiting the generality of the powers conferred by a
warrant issued in respect of premises that are not a conveyance or a
container, the warrant extends to every conveyance or container on
the premises.
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(3) Without limiting the generality of the powers conferred by a
warrant issued in respect of premises that are a conveyance, the
warrant:
(a) permits entry of the conveyance, wherever it is; and
(b) extends to every container on the conveyance.
(4) A warrant issued in respect of premises that are a container permits
entry of the container, wherever it is, to the extent that it is of a size
permitting entry.
(5) If the warrant states that it may be executed only during particular
hours, the warrant must not be executed outside those hours.
(6) If the warrant authorises an ordinary search or a frisk search of a
person, a search of the person different to that so authorised must
not be done under the warrant.
(7) In this section:
relevant evidential material means evidential material in relation
to an offence by reason of the commission of which goods are
believed to be:
(a) goods that are the subject of the warrant; or
(b) special forfeited goods.
203B Seizure without warrant of special forfeited goods, or of
evidential material relating to special forfeited goods, at a
Customs place
(1) This section applies in 2 circumstances, namely:
(a) in a circumstance where an authorised person suspects on
reasonable grounds that there are special forfeited goods:
(i) at, or in a container (other than a designated container in
the immediate physical possession of a person to whom
subparagraph (b)(i) applies) at, a Customs place; or
(ii) in, on, or in a container (other than a designated
container in the immediate physical possession of a
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person to whom subparagraph (b)(i) applies) on, a
conveyance at a Customs place; or
(b) in a circumstance where a person:
(i) is at a Customs place that is also a designated place; and
(ii) has a designated container, or has goods reasonably
suspected by an authorised person to be special forfeited
goods, in his or her immediate physical possession; but
(iii) is not carrying that container or those goods on his or
her body.
Note 1: Container and designated container have special definitions for the
purposes only of this Division.
Note 2: The baggage of a passenger entering or leaving Australia or of the
captain or crew of a vessel or aircraft so entering or leaving is not a
designated container.
Note 3: To determine the question whether a person is carrying a designated
container, or goods reasonably suspected of being special forfeited
goods, on his or her body, see subsection 4(19).
(2) In the circumstance referred to in paragraph (1)(a), the authorised
person may, without warrant:
(a) search the Customs place, or the container at that place, for
special forfeited goods; or
(b) stop and detain at the Customs place the conveyance and
search it and any container on it for special forfeited goods;
as the case requires, and seize any goods that the authorised person
reasonably suspects are special forfeited goods if the authorised
person finds them there.
(2A) In the circumstance referred to in paragraph (1)(b), an authorised
person who is an officer of Customs may, without warrant:
(a) search any designated container in the immediate physical
possession of the person to whom that paragraph applies; and
(b) seize any goods reasonably suspected by the authorised
person of being special forfeited goods (whether or not those
goods are found as a result of such a search).
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(2B) An authorised person must not exercise the powers referred to in
subsection (2A) unless the person having immediate physical
possession of the container to be searched is present at the time
when the container is searched.
(2C) For the avoidance of doubt, the power of the authorised person
under subsection (2) to seize, without warrant, goods found as a
result of a search of, or at, a Customs place that are reasonably
suspected of being special forfeited goods includes the power to
seize, without warrant, any goods that:
(a) have been produced as a result of a frisk search of a person;
or
(b) have been discovered on the body of a person as a result of
an external search or an internal search of the person;
if the search is conducted under Division 1B at the Customs place
and the goods are reasonably so suspected.
(3) If, in the course of searching under subsection (2) or (2A) for
special forfeited goods, an authorised person finds a thing that the
authorised person believes on reasonable grounds is evidential
material relating to an offence committed in respect of those
special forfeited goods, the authorised person may, without
warrant, seize that thing whether or not the authorised person has
found any such special forfeited goods.
(4) For the purposes of a search conducted under subsection (2) or
(2A), the authorised person may question any person apparently in
charge of the place, conveyance or container about any goods or
thing at the place, in or on the conveyance, or in the container.
(5) The authorised person must exercise his or her powers subject to
section 203D.
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Section 203C
203C Seizure without warrant of narcotic goods or of evidential
material relating to narcotic goods at other places
(1) This section applies if:
(a) an authorised person suspects on reasonable grounds that
there are special forfeited goods that are narcotic goods:
(i) at, or in a container at, a place other than a Customs
place; or
(ii) in, on, or in a container on, a conveyance at a place
other than a Customs place; or
(iii) in a container in the immediate physical possession of,
but not carried on the body of, a person at a place other
than a Customs place; and
(b) it is necessary to exercise a power under this section in order
to prevent such goods from being concealed, lost or
destroyed.
Note: Container has a special definition for the purposes only of this
Division.
(2) The authorised person may, without warrant:
(a) search the place or any container at the place for narcotic
goods; or
(b) stop and detain the conveyance about to leave the place, and
search it and any container on it for narcotic goods; or
(c) search the container in the immediate physical possession of
the person for narcotic goods;
as the case requires, and seize any goods that the authorised person
reasonably suspects are narcotic goods if the authorised person
finds them there.
(2A) For the avoidance of doubt, the power of the authorised person to
seize, without warrant, goods found at a place other than a
Customs place that are reasonably suspected of being narcotic
goods includes the power to seize, without warrant, any goods that:
(a) have been produced as a result of a frisk search of a person;
or
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(b) have been discovered on the body of a person as a result of
an external search or an internal search of the person;
if the search is conducted under Division 1B at a place other than a
Customs place and the goods are reasonably so suspected.
(3) If, in the course of searching under subsection (2) for special
forfeited goods that are narcotic goods, an authorised person finds
a thing that the authorised person believes on reasonable grounds is
evidential material relating to an offence committed in respect of
those goods, the authorised person may, without warrant, seize that
thing whether or not the authorised person has found those goods.
(4) For the purposes of a search conducted under subsection (2), the
authorised person may question any person apparently in charge of
the place, conveyance or container about any goods or thing at the
place, in or on the conveyance, or in the container.
(5) The authorised person must exercise his or her powers subject to
section 203D.
203CA Seizure without warrant of certain goods on ship or aircraft
in the Protected Zone
(1) This section applies to a ship if:
(a) the ship is outside the territorial sea of a foreign country; and
(b) the ship could be boarded under the Maritime Powers Act
2013; and
(c) the ship is exempt from any provision of the Customs Acts
under subsection 30A(3) of this Act or the voyage of the ship
is exempt from any such provision under subsection 30A(5)
of this Act.
Note: Section 30A gives effect to provisions of the Torres Strait Treaty in
relation to certain traditional activities.
(2) This section applies to an aircraft if:
(a) the aircraft has landed in Australia as a result of a maritime
officer requiring the person in charge of the aircraft to land
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the aircraft under subsection 55(7) of the Maritime Powers
Act 2013; and
(b) in the case of an Australian aircraft—the requirement is made
when the aircraft is over anywhere except a foreign country;
and
(c) in the case of an aircraft that is not an Australian aircraft—
the requirement is made when the aircraft is over Australia;
and
(d) the flight of the aircraft is exempt from any provision of the
Customs Acts under subsection 30A(5) of this Act.
Note: Section 30A gives effect to provisions of the Torres Strait Treaty in
relation to certain traditional activities.
(3) An authorised person may seize without warrant any goods (other
than narcotic goods) on the ship or aircraft that the authorised
person reasonably suspects are special forfeited goods.
Note: For seizure of narcotic goods without warrant, see section 203C of this
Act and subparagraph 67(1)(b)(ii) of the Maritime Powers Act 2013.
(4) If, in the course of searching the ship or aircraft, an authorised
person finds a thing that he or she believes on reasonable grounds
is evidential material relating to an offence committed in respect of
special forfeited goods, the authorised person may, without
warrant, seize that thing.
(5) The authorised person must exercise his or her powers subject to
section 203D.
203CB Seizure without warrant of certain other goods in the
Protected Zone
(1) This section applies if an authorised person suspects on reasonable
grounds that:
(a) goods are:
(i) at, or in a container at, a place that is near a ship or
aircraft to which paragraph 203CA(1)(c) or (2)(d)
applies; or
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(ii) in, on, or in a container on, a conveyance at such a
place; or
(iii) in a container in the immediate physical possession of,
but not carried on the body of, a person at such a place;
and
(b) the goods:
(i) in the case of an arriving ship or aircraft—have been
unloaded from that ship or aircraft; or
(ii) in the case of a leaving ship or aircraft—will be loaded
onto that ship or aircraft; and
(c) the goods are special forfeited goods (other than narcotic
goods).
(2) The authorised person may, without warrant:
(a) search the place or any container at the place for special
forfeited goods (other than narcotic goods); or
(b) stop and detain the conveyance about to leave the place, and
search it and any container on it for such goods; or
(c) search the container in the immediate physical possession of
the person for such goods;
as the case requires, and seize any goods that the authorised person
reasonably suspects are special forfeited goods (other than narcotic
goods) if the authorised person finds them there.
Note: For seizure of narcotic goods without warrant, see section 203C of this
Act and subparagraph 67(1)(b)(ii) of the Maritime Powers Act 2013.
(3) If, in the course of searching under subsection (2) for special
forfeited goods, an authorised person finds a thing that he or she
believes on reasonable grounds is evidential material relating to an
offence committed in respect of those goods, the authorised person
may, without warrant, seize that thing whether or not the
authorised person has found those goods.
(4) For the purposes of a search conducted under subsection (2), the
authorised person may question any person apparently in charge of
the place, conveyance or container about any goods or thing at the
place, in or on the conveyance, or in the container.
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Section 203D
(5) The authorised person must exercise his or her powers subject to
section 203D.
203D How an authorised person is to exercise certain powers
(1) An authorised person who exercises powers under section 203B,
203C, 203CA or 203CB in relation to a conveyance must not
detain the conveyance for longer than is necessary and reasonable
to exercise those powers.
(2) An authorised person exercising powers under section 203B, 203C,
203CA or 203CB may use such force as is necessary and
reasonable in the circumstances, but must not:
(a) forcibly remove any container or other goods from a person’s
physical possession; or
(b) damage any place, conveyance, container or other goods of
which the person is apparently in charge;
unless:
(c) the person has been given a reasonable opportunity to
facilitate the exercise of the powers by providing access to
the place, conveyance, container or goods or by opening the
conveyance or container; or
(d) it is not possible to give that person such an opportunity.
Subdivision DA—Seizure of certain goods in transit
203DA When seizure warrants for goods in transit can be issued
(1) A judicial officer may issue a warrant to seize goods on or in
particular premises if the judicial officer is satisfied by information
on oath that the Minister has reasonable grounds for suspecting
that:
(a) the goods are, or within the next 72 hours will be, on or in the
premises; and
(b) the goods have been or will be brought into Australia on a
ship or aircraft and are intended to be kept on board the ship
or aircraft for shipment on to a place outside Australia,
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without being imported into Australia or exported from
Australia; and
(c) the goods satisfy either or both of the following
subparagraphs:
(i) the goods are connected, whether directly or indirectly,
with the carrying out of a terrorist act, whether a
terrorist act has occurred, is occurring or is likely to
occur;
(ii) the existence or the shipment of the goods prejudices, or
is likely to prejudice, Australia’s defence or security or
international peace and security.
(2) If a judicial officer issues a warrant, the judicial officer is to state
in the warrant:
(a) a description of the goods to which the warrant relates; and
(b) a description of the premises on or in which the goods are
believed to be located; and
(c) the name of the authorised person who, unless that authorised
person inserts the name of another authorised person in the
warrant, is to be responsible for executing the warrant; and
(d) the time at which the warrant expires (see subsection (3));
and
(e) whether the warrant may be executed at any time or only
during particular hours.
(3) The time stated in the warrant under paragraph (2)(d) as the time at
which the warrant expires must be a time that is not later than the
end of the seventh day after the day on which the warrant is issued.
Example: If a warrant is issued at 3 pm on a Monday, the expiry time specified
must not be later than midnight on Monday in the following week.
(4) The judicial officer is also to state in the warrant that it authorises
the seizure of goods found on or in the premises in the course of
the search that the executing officer or a person assisting believes
on reasonable grounds to be special forfeited goods.
(5) Paragraph (2)(d) and subsection (3) do not prevent the issue of
successive warrants in relation to the same premises.
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Section 203DB
(6) If the application for the warrant is made under section 203M, this
section (other than subsection (3)) applies as if:
(a) subsection (1) referred to 48 hours rather than 72 hours; and
(b) paragraph (2)(d) required the judicial officer to state in the
warrant the period for which the warrant is to remain in
force, which must not be more than 48 hours.
(7) A judicial officer of a particular State or Territory may issue a
warrant in respect of the seizure of goods on or in premises in
another State or Territory.
203DB The things that are authorised by seizure warrants for goods
in transit
(1) A seizure warrant that is in force under section 203DA in relation
to premises authorises the executing officer or a person assisting:
(a) to enter the warrant premises; and
(b) to search for the goods described in the warrant; and
(c) to seize the goods described in the warrant; and
(d) to seize other goods:
(i) that are found on or in the premises in the course of
searching for the goods the subject of the warrant; and
(ii) that the executing officer or a person assisting believes
on reasonable grounds to be special forfeited goods.
(2) Without limiting the generality of the powers conferred by a
warrant issued in respect of premises that are not a conveyance or a
container, the warrant extends to every conveyance or container on
the premises.
(3) Without limiting the generality of the powers conferred by a
warrant issued in respect of premises that are a conveyance, the
warrant:
(a) permits entry of the conveyance, wherever it is; and
(b) extends to every container on the conveyance.
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Section 203E
(4) A warrant issued in respect of premises that are a container permits
entry of the container, wherever it is, to the extent that it is of a size
permitting entry.
(5) If the warrant states that it may be executed only during particular
hours, the warrant must not be executed outside those hours.
Subdivision E—Provisions applicable both to search and
seizure warrants
203E Conduct of ordinary searches and frisk searches
An ordinary search or a frisk search of a person under this Division
must, if practicable, be conducted by a person of the same sex as
the person being searched.
203F Announcement before entry
(1) The executing officer must, before any person enters premises
under a search warrant or a seizure warrant:
(a) announce that he or she is authorised to enter the premises;
and
(b) give any person at the premises an opportunity to allow entry
to the premises.
(2) The executing officer is not required to comply with subsection (1)
if he or she believes on reasonable grounds that immediate entry to
the premises is required to ensure:
(a) the safety of a person (including the executing officer); or
(b) that the effective execution of the warrant is not frustrated.
203G Details of warrant to be given to occupier
(1) If a search warrant or a seizure warrant in relation to premises is
being executed and the occupier of the premises or another person
who apparently represents the occupier is present at the place
where the warrant is executed, the executing officer or a person
assisting must make available to that person a copy of the warrant.
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Section 203H
(2) If a person is searched under a warrant in relation to premises, the
executing officer or a person assisting must show the person a copy
of the warrant.
(3) The executing officer must identify himself or herself to the person
at the place where the warrant is executed.
(4) At the time of executing the warrant, the executing officer or a
person assisting:
(a) is not required to have in his or her possession or under his or
her immediate control the original warrant; but
(b) must have in his or her possession or under his or her
immediate control a copy of the warrant.
(5) In this section:
a copy of the warrant means:
(a) in relation to a warrant issued under section 198, 203 or
203DA—a copy that includes the signature of the judicial
officer who issued the warrant; and
(b) in relation to a warrant issued under section 203M—a
completed form of warrant that includes the name of the
judicial officer who issued the warrant.
203H Occupier entitled to be present during search or seizure
(1) If a search warrant or a seizure warrant in relation to premises is
being executed and the occupier of the premises or another person
who apparently represents the occupier is present at the place
where the warrant is executed, the person is, subject to Part IC of
the Crimes Act 1914, entitled to observe the search or seizure being
conducted.
(2) The right to observe the search or seizure being conducted ceases if
the person impedes the search or seizure.
(3) This section does not prevent 2 or more areas of the premises being
searched at the same time.
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Section 203HA
203HA Requirement to provide name or address etc.
Request to provide name or address etc.
(1) If:
(a) a search warrant or seizure warrant in relation to premises is
being executed; and
(b) the designated warrant officer believes on reasonable grounds
that a person who is at or near the premises may be able to
assist the officer in the execution of the warrant;
the officer may request the person to provide his or her name or
address, or name and address, to the officer.
Offence—person’s refusal or failure to comply with request etc.
(2) A person commits an offence if:
(a) a designated warrant officer:
(i) has made a request of the person under subsection (1);
and
(ii) has informed the person of the reason for the request;
and
(iii) has complied with any request that the person has made
under paragraph (4)(b); and
(b) the person refuses or fails to comply with the request, or
gives a name or address that is false in a material particular.
Penalty: 5 penalty units.
(3) Subsection (2) does not apply if the person has a reasonable
excuse.
Note: A defendant bears an evidential burden in relation to the matter in
subsection (3) (see subsection 13.3(3) of the Criminal Code).
Offence—designated warrant officer’s refusal or failure to comply
with request etc.
(4) A designated warrant officer commits an offence if:
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Section 203J
(a) the officer makes a request of a person under subsection (1);
and
(b) the person requests the officer to provide to the person:
(i) his or her name or the address of his or her place of
duty; or
(ii) his or her name and that address; or
(iii) if the officer is not in uniform and it is practicable for
the officer to provide the evidence—evidence that he or
she is an officer; and
(c) the officer refuses or fails to comply with the request, or
gives a name or address that is false in a material particular.
Penalty: 5 penalty units.
Definition
(5) In this section:
designated warrant officer, in relation to a search warrant or
seizure warrant, means:
(a) the executing officer; or
(b) a person who is an authorised person and who is assisting in
the execution of the warrant.
203J Availability of assistance and use of force in executing a
warrant
In executing a search warrant or a seizure warrant:
(a) the executing officer may obtain such assistance; and
(b) the executing officer, or a person who is an authorised person
and who is assisting in executing the warrant, may use such
force against persons and things;
as is necessary and reasonable in the circumstances.
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Section 203K
203K Specific powers available to executing officers
(1) In executing a search warrant or a seizure warrant in relation to
premises, the executing officer or a person assisting may:
(a) for a purpose incidental to the execution of the warrant; or
(b) if the occupier of the premises consents in writing;
take photographs or video recordings of the premises or of things
on or in the premises.
(2) If a search warrant or a seizure warrant in relation to premises is
being executed, the executing officer and the persons assisting
may, if the warrant is still in force, complete the execution of the
warrant after all of them temporarily cease its execution and leave
the premises:
(a) for not more than one hour; or
(b) for a longer period if the occupier of the premises consents in
writing.
(3) If:
(a) the execution of a search warrant or of a seizure warrant is
stopped by an order of a court; and
(b) the order is later revoked or reversed on appeal; and
(c) the warrant is still in force;
the execution of the warrant may be completed.
(4) If:
(a) the execution of a search warrant or of a seizure warrant is
stopped by an order of a court; and
(b) the order is later revoked or reversed on appeal; and
(c) the warrant has ceased to be in force;
the court revoking or reversing the order may reissue the warrant
for a further period not exceeding 7 days.
(5) The court must not exercise the power under subsection (4) unless
it is satisfied of the matters set out in subsection 198(1), 199A(1),
203(1) or 203DA(1).
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Section 203L
203L Use of animals in executing a warrant
In executing a search warrant or a seizure warrant in relation to
premises, the executing officer or a person assisting may bring to
the premises any animals reasonably necessary for locating things
the subject of the warrant.
203M Warrants by telephone or other electronic means
(1) An authorised person may apply to a judicial officer for a search
warrant or for a seizure warrant by telephone, telex, fax or other
electronic means:
(a) in an urgent case; or
(b) if the delay that would occur if an application were made in
person would frustrate the effective execution of the warrant.
(2) The judicial officer:
(a) may require communication by voice to the extent that it is
practicable in the circumstances; and
(b) may make a recording of the whole or any part of any such
communication by voice.
(3) An application under this section must include all information
required to be provided in an ordinary application for a search
warrant or for a seizure warrant, but the application may, if
necessary, be made before the information is sworn.
(4) If an application is made to a judicial officer under this section and
the judicial officer, after considering the information and having
received and considered such further information (if any) as the
judicial officer required, is satisfied that:
(a) a search warrant or a seizure warrant in the terms of the
application should be issued urgently; or
(b) the delay that would occur if an application were made in
person would frustrate the effective execution of the warrant;
the judicial officer may complete and sign the same form of
warrant that would be issued under section 198, 199A, 203 or
203DA.
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Section 203N
(5) If the judicial officer decides to issue the warrant, the judicial
officer is to inform the applicant, by telephone, telex, fax or other
electronic means, of the terms of the warrant and the day on which
and the time at which it was signed.
(6) The applicant must then complete a form of warrant in terms
substantially corresponding to those given by the judicial officer,
stating on the form the name of the judicial officer and the day on
which and the time at which the warrant was signed.
(7) The applicant must, not later than the day after:
(a) the day of expiry of the warrant; or
(b) the day on which the warrant was executed;
whichever is the earlier, give or transmit to the judicial officer the
form of warrant completed by the applicant and, if the information
referred to in subsection (3) was not sworn, that information duly
sworn.
(8) The judicial officer must:
(a) attach to the documents provided under subsection (7) the
form of warrant signed by the judicial officer; and
(b) give or transmit to the applicant the attached documents.
(9) If:
(a) it is material, in any proceedings, for a court to be satisfied
that the exercise of a power under a warrant issued under this
section was duly authorised; and
(b) the form of warrant signed by the judicial officer is not
produced in evidence;
the court is to assume, unless the contrary is proved, that the
exercise of the power was not duly authorised.
203N Receipts for things seized under warrant
(1) If a thing is seized under a search warrant or a seizure warrant, the
executing officer or a person assisting must provide a receipt for
the thing.
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Section 203P
(2) If 2 or more things are seized, they may be covered in the one
receipt.
203P Offence for making false statements in warrants
A person must not make, in an application for a search warrant or
for a seizure warrant, a statement that the person knows to be false
or misleading in a material particular.
Penalty: Imprisonment for 2 years.
203Q Offences relating to telephone warrants
(1) A person must not:
(a) state in a document that purports to be a form of warrant
under section 203M the name of a judicial officer; or
(b) state on a form of warrant under that section a matter that, to
the person’s knowledge, departs in a material particular from
the form authorised by the judicial officer; or
(c) purport to execute, or present to a person, a document that
purports to be a form of warrant under that section that the
person knows:
(i) has not been approved by a judicial officer under that
section; or
(ii) departs in a material particular from the terms
authorised by a judicial officer under that section; or
(d) give to a judicial officer a form of warrant under that section
that is not the form of warrant that the person purported to
execute.
Penalty: Imprisonment for 2 years.
(2) Paragraph (1)(a) does not apply if the judicial officer named in the
warrant issued it.
Note: A defendant bears an evidential burden in relation to the matter in
subsection (2) (see subsection 13.3(3) of the Criminal Code).
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Section 203R
Subdivision F—Dealing with things seized as evidential
material
203R Retention of things seized as evidential material
(1) Subject to any law of the Commonwealth, a State or a Territory
permitting the retention, destruction or disposal of a thing seized as
evidential material by an officer of Customs under a search warrant
or by an authorised person under subsection 203B(3), 203C(3),
203CA(4) or 203CB(3), the officer or authorised person must
return it if:
(a) the reason for its seizure no longer exists or it is decided that
it is not to be used in evidence; or
(b) 120 days after its seizure:
(i) proceedings in respect of which the thing may afford
evidence have not been started; and
(ii) an order permitting the thing to be retained has not been
made under section 203S; and
(iii) an order of a court of the Commonwealth or of a State
or Territory permitting the retention, destruction or
disposal of the thing has not been made;
whichever first occurs.
(2) For the purposes of this section, the return of a thing requires its
return to the person reasonably believed to be the owner of the
thing in a condition as near as practicable to the condition in which
it was seized.
203S Magistrate may permit a thing seized as evidential material to
be retained
(1) If a thing is seized as evidential material by an officer of Customs
under a search warrant, or by an authorised person under
subsection 203B(3), 203C(3), 203CA(4) or 203CB(3), and:
(a) before the end of 120 days after the seizure; or
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Section 203SA
(b) before the end of a period previously specified in a
magistrate’s order under this section;
proceedings in respect of which the thing may afford evidence
have not been started:
(c) if the thing is seized by an officer of Customs under a search
warrant—an officer of Customs may apply to a magistrate
for an order that the thing be retained; or
(d) if the thing is seized by an authorised person under
subsection 203B(3), 203C(3), 203CA(4) or 203CB(3)—an
authorised person may apply to a magistrate for an order that
the thing be retained.
(2) If the magistrate is satisfied:
(a) that it is necessary for the retention of the thing be continued:
(i) for the purposes of an investigation as to whether an
offence has been committed; or
(ii) to enable evidence of an offence to be assembled for the
purposes of a prosecution; and
(b) that there has been no avoidable delay in conducting the
investigation or assembling the evidence concerned;
the magistrate may order that the thing be retained for a period
specified in the order.
(3) Before making the application, the officer of Customs or the
authorised person must:
(a) take reasonable steps to discover who has an interest in the
retention of the thing; and
(b) if it is practicable to do so, notify each person who the officer
believes to have such an interest of the proposed application.
Subdivision G—Dealing with goods seized as forfeited goods
203SA Subdivision does not apply to seized transit goods
This Subdivision does not apply to goods that have been seized
under a seizure warrant under section 203DA, except for goods
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Section 203T
seized under paragraph 203DB(1)(d) (which covers goods
suspected of being special forfeited goods).
Note: For seized transit goods, see Subdivision GA.
203T Seizure of protected objects
(1) In this section:
inspector has the same meaning as in the Act.
Minister means the Minister administering the Act.
the Act means the Protection of Movable Cultural Heritage Act
1986.
(2) Where:
(a) the Minister is of the opinion that a particular object may
become forfeited by virtue of section 9 of the Act; or
(b) a foreign country has requested the return of a particular
object exported from that country and the Minister is of the
opinion that the object may become liable to forfeiture by
virtue of section 14 of the Act;
the Minister may issue a notice in writing to the
Comptroller-General of Customs to that effect.
(3) An officer may seize a protected object or any object that the
officer believes on reasonable grounds is a protected object, being
an object that is subject to customs control.
(4) Where an officer seizes an object under subsection (3), the officer
shall forthwith deliver the object into the custody of an inspector.
204 Seized goods to be secured
(1) In this section:
approved place, in relation to goods, means a place approved by a
Collector as a place for the storage of goods of that kind.
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(2) If an officer of Customs seizes any goods other than
narcotic-related goods under a seizure warrant or under
section 203B, 203CA or 203CB, the officer must, as soon as
practicable, take those goods to an approved place.
(3) If a person other than an officer of Customs seizes any goods other
than narcotic-related goods under a seizure warrant or under
section 203B, 203CA or 203CB, the person must, as soon as
practicable, deliver the goods into the custody of an officer of
Customs.
(4) If a person other than a member of the Australian Federal Police
seizes:
(a) any narcotic-related goods under a seizure warrant or under
section 203B, 203CA or 203CB; or
(b) any narcotic goods under section 203C;
the person must, as soon as practicable, deliver the goods into the
custody of a member of the Australian Federal Police.
(5) If goods are delivered to an officer of Customs under
subsection (3), the officer must:
(a) if paragraph (b) does not apply—as soon as practicable,
deliver the goods to an approved place; or
(b) if the goods are delivered to the officer at an approved
place—leave the goods at that place.
205 Requirement to serve seizure notices
(1) After goods have been seized under a seizure warrant or under
subsection 203B(2) or (2A), 203C(2), 203CA(3) or 203CB(2), the
responsible person must serve, within 7 days after the seizure, a
seizure notice on the owner of the goods or, if the owner cannot be
identified after reasonable inquiry, on the person in whose
possession or under whose control the goods were when they were
seized.
(2) Subsection (1) applies whether or not a claim for the return of the
goods seized has been made under section 205B.
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Section 205A
(3) The notice must be in writing and must be served:
(a) personally or by post; or
(b) if no person of the kind referred to in subsection (1) can be
identified after reasonable inquiry—by publishing a copy of
the notice in a newspaper circulating in the location in which
the goods were seized.
(4) A seizure notice may be served on a person who is outside
Australia.
(5) In this section:
responsible person means:
(a) in relation to goods other than narcotic-related goods—the
officer of Customs who seized the goods or to whom the
goods were delivered under subsection 204(3); or
(b) in relation to narcotic-related goods—the member of the
Australian Federal Police who seized the goods or to whom
the goods were delivered under subsection 204(4).
205A Matters to be dealt with in seizure notices
A seizure notice must set out the following:
(a) a statement identifying the goods;
(b) the day on which they were seized;
(c) the ground, or each of the grounds, on which they were
seized;
(d) the effect of sections 205B and 205C; and
(e) if the notice is to be served in a foreign country—a statement
that the person served, if that person has not yet made a claim
for the return of the goods, may not make such a claim unless
he or she has first appointed in writing an agent in Australia
with authority to accept service of documents, including
process in any proceedings arising out of the matter.
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Section 205B
205B Claim for return of goods seized
(1) Subject to subsections (1A) and (1B), if goods are seized under a
seizure warrant or under subsection 203B(2) or (2A), 203C(2),
203CA(3) or 203CB(2), the owner of the goods may, whether or
not a seizure notice has yet been served on the owner, make a
claim to the appropriate person for the return of the goods.
(1A) A claim may not be made for the return of goods that have been
taken to be condemned as forfeited to the Crown under
subsection 243Y(1).
(1B) Subsection (1A) ceases to apply in relation to the goods if
subsection 243Y(1) ceases to apply in relation to the goods because
of the operation of subsection 243Y(4).
(2) A claim:
(a) must be in writing in an approved form; and
(b) must specify the grounds on which the claim is made; and
(c) if it is made by a person who does not reside or have a place
of business in Australia, must:
(i) appoint an agent in Australia with authority to accept
service of documents, including process in any
proceedings, arising out of the matter; and
(ii) specify the address of the agent for service; and
(iii) be accompanied by the written consent of the agent
signed by the agent, agreeing to act as agent.
(3) In this section:
appropriate person means:
(a) in relation to goods other than narcotic-related goods—the
Comptroller-General of Customs; and
(b) in relation to narcotic-related goods:
(i) the Commissioner of Police; or
(ii) a Deputy Commissioner of Police.
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Section 205C
205C Treatment of goods seized if no claim for return is made
(1) If:
(a) goods have been seized under a seizure warrant or under
subsection 203B(2) or (2A), 203C(2), 203CA(3) or
203CB(2); and
(b) a seizure notice has been served; and
(c) at the end of 30 days after the day the notice was served, no
claim has been made for the return of the goods and
subsection 205B(1A) has not applied in relation to the goods;
the goods are taken to be condemned as forfeited to the Crown.
(2) If:
(a) goods have been seized under a seizure warrant or under
subsection 203B(2) or (2A), 203C(2), 203CA(3) or
203CB(2); and
(b) a seizure notice has been served; and
(c) an infringement notice for an offence in relation to the
importation of the goods has been given; and
(d) the penalty specified in the infringement notice is paid within
the period within which, or by the time by which, the penalty
is required to be paid; and
(e) the infringement notice is withdrawn and, as a result,
subsection 205B(1A) ceases to apply in relation to the goods;
and
(f) at the end of 30 days after the day notice of the withdrawal of
the infringement notice is given to the person, no claim has
been made for the return of the goods;
the goods are taken to be condemned as forfeited to the Crown.
205D Treatment of goods seized if a claim for return is made—
general
(1) This section applies if:
(a) goods are seized under a seizure warrant or under
subsection 203B(2) or (2A), 203C(2), 203CA(3) or
203CB(2); and
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(aa) a claim for the return of the goods may be made under
section 205B; and
(b) before the end of the 30-day period referred to in
paragraph 205C(1)(c) or (2)(f), a claim is made under
section 205B for return of the goods.
(1A) However, this section does not apply in relation to goods seized on
the belief or suspicion that they are a prohibited psychoactive
substance.
(2) The authorised person who seized the goods must, subject to any
law of the Commonwealth, a State or a Territory permitting their
retention, destruction or disposal, return the goods unless:
(a) the goods have been dealt with under section 206 or 207; or
(aa) the goods have been taken to be condemned as forfeited to
the Crown under subsection 243Y(1); or
(b) not later than 120 days after the claim for their return is
made, proceedings in respect of an offence involving the
goods have been commenced and, on completion of the
proceedings, a court has made an order for condemnation of
the goods as forfeited to the Crown; or
(c) not later than 120 days after the claim for their return is
made:
(i) an order permitting the goods to be retained for a
specified period has been made under section 205E; and
(ii) before the end of that specified period, proceedings in
respect of an offence involving the goods have been
commenced and, on completion of the proceedings, a
court has made an order for condemnation of the goods
as forfeited to the Crown; or
(d) not later than 120 days after the claim for their return is
made:
(i) an order permitting the goods to be retained for a
specified period has been made under section 205E; and
(ii) before the end of that specified period proceedings have
been commenced before a court of summary jurisdiction
for a declaration that the goods are special forfeited
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goods and, on completion of the proceedings, a court
has made an order for condemnation of the goods as
forfeited to the Crown; or
(e) if the goods were seized as special forfeited goods—not later
than 120 days after the claim for their return is made,
proceedings before a court of summary jurisdiction for a
declaration that the goods are special forfeited goods have
been commenced and, on completion of the proceedings, a
court has made an order for condemnation of the goods as
forfeited to the Crown.
Note: Subsection (9) gives special forfeited goods a wider meaning for the
purposes of this section.
(2A) Paragraph (2)(aa) ceases to apply in relation to the goods if
subsection 243Y(1) ceases to apply in relation to the goods because
of the operation of subsection 243Y(4).
(3) If:
(a) goods seized otherwise than as special forfeited goods have
not been dealt with under section 206; and
(b) proceedings of the kind referred to in paragraph (2)(b) or (c)
are commenced in respect of an offence involving the goods;
and
(c) on completion of the proceedings, the court:
(i) finds that the offence is proved; and
(ii) is satisfied, in all the circumstances of the case, that it is
appropriate that an order be made for condemnation of
the goods as forfeited to the Crown;
the court must make an order to that effect.
Note: Subsection (9) gives special forfeited goods a wider meaning for the
purposes of this section.
(4) If:
(a) goods seized as special forfeited goods have not been dealt
with under section 206 or 207; and
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(b) proceedings of the kind referred to in paragraph (2)(b) or (c)
are commenced in respect of an offence involving the goods;
and
(c) on completion of the proceedings, the court is satisfied that
the goods are special forfeited goods;
the court must make an order for condemnation of the goods as
forfeited to the Crown, whether or not the court finds the offence
proved.
Note: Subsection (9) gives special forfeited goods a wider meaning for the
purposes of this section.
(5) Subject to subsection (6) if:
(a) goods seized as special forfeited goods have not been dealt
with under section 206 or 207; and
(b) proceedings of the kind referred to in paragraph (2)(d) or (e)
are commenced in respect of the goods; and
(c) on completion of the proceedings, the court is satisfied that
the goods are special forfeited goods;
the court must declare the goods to be special forfeited goods and
make an order for condemnation of the goods as forfeited to the
Crown.
Note: Subsection (9) gives special forfeited goods a wider meaning for the
purposes of this section.
(6) A court must not make an order for condemnation of goods under
subsection (5) if proceedings for an offence involving the goods
have been commenced.
(7) If the finding of a court in proceedings under paragraph (2)(b), (c),
(d) or (e) in respect of goods that have not been dealt with under
section 206 or 207 may be taken on appeal to another court, the
goods are not to be returned under subsection (2), or disposed of
under section 208D or 208DA, while that appeal may be made, or,
if it is made, until the completion of that appeal.
(8) For the purposes of this section, the return of goods requires their
return to the person reasonably believed to be the owner of the
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goods in a condition as near as practicable to the condition in
which they were seized.
(9) In this section:
offence means an offence against any law of the Commonwealth, a
State or a Territory.
special forfeited goods includes goods that are forfeited under
section 7, 10, 11 or 13 of the Commerce (Trade Descriptions) Act
1905.
(10) In this section, a reference to completion of proceedings includes a
reference to completion of any appeal process arising from those
proceedings.
205E Magistrate may permit goods seized to be retained
(1) If goods are seized under a seizure warrant or under
subsection 203B(2) or (2A), 203C(2), 203CA(3) or 203CB(2) and:
(a) before the end of 120 days after the making of a claim for
their return; or
(b) before the end of the period previously specified in a
magistrate’s order under this section;
proceedings of the kind referred to in paragraph 205D(2)(b) have
not been started, an authorised person may apply to a magistrate
for an order that the goods be retained.
(2) If the magistrate is satisfied that:
(a) it is necessary that the retention of the goods continue while
evidence of the offence to which the proceedings referred to
in paragraph 205D(2)(b) relate is assembled; and
(b) there has been no avoidable delay in assembling that
evidence;
the magistrate may order that the goods be retained for a period
specified in the order.
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(3) Before making the application, the authorised person must:
(a) take reasonable steps to discover who has an interest in the
retention of the goods; and
(b) if it is practicable to do so, notify each person who the officer
believes to have such an interest of the proposed application.
(4) This section does not apply in relation to goods seized on the belief
or suspicion that they are a prohibited psychoactive substance.
205EA Treatment of goods seized if a claim for return is made—
suspected prohibited psychoactive substances
(1) This section applies if:
(a) goods are seized under a seizure warrant or under
subsection 203B(2) or (2A), 203CA(3) or 203CB(2); and
(b) the goods are seized on belief or suspicion that they are a
prohibited psychoactive substance; and
(c) a claim for the return of the goods may be made under
section 205B; and
(d) not later than 30 days after the day the seizure notice was
served, a claim is made under section 205B for return of the
goods.
(2) The authorised person who seized the goods must, subject to any
law of the Commonwealth, a State or a Territory permitting their
retention, destruction or disposal, return the goods unless:
(a) the goods have been dealt with under section 206; or
(b) not later than 30 days after the day the claim is made, the
Comptroller-General of Customs gives the claimant a written
notice stating that the goods will be condemned as forfeited if
the claimant does not, within 30 days after receiving the
notice, institute proceedings against the Commonwealth:
(i) to recover the goods; or
(ii) for a declaration that the goods are not forfeited.
(3) A notice under paragraph (2)(b):
(a) must be served personally or by post; and
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(b) may be served on a person who is outside Australia.
(4) The goods are condemned as forfeited to the Crown if:
(a) the claimant does not institute proceedings of a kind referred
to in paragraph (2)(b) within the period of 30 days after
receiving the notice under that paragraph (or within that
period as extended, or further extended, under
section 205EB); or
(b) the claimant institutes such proceedings within that period (or
within that period as extended or further extended), and at the
end of the proceedings there is not:
(i) an order for the claimant to recover the goods; or
(ii) an order for the Commonwealth to pay the claimant the
market value of the goods at the time they were
disposed of or destroyed, if they have been disposed of
or destroyed before the end of the proceedings; or
(iii) a declaration that the goods are not forfeited.
(5) For the purposes of subsection (4), if the proceedings go to
judgment, they end:
(a) at the end of the period for lodging an appeal against the
judgment, if no appeal is lodged within that period; or
(b) when the appeal lapses or is finally determined, if an appeal
is lodged against the judgment within that period.
(6) For the purposes of this section, the return of goods requires their
return to the person reasonably believed to be the owner of the
goods in a condition as near as practicable to the condition in
which they were seized.
205EB Extending the period for instituting proceedings for recovery
of suspected prohibited psychoactive substances
(1) A person who has been given a notice under
paragraph 205EA(2)(b) in relation to goods may, before the end of
the applicable period under paragraph 205EA(4)(a), apply to a
magistrate for an extension, or a further extension, of the period.
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(2) If the magistrate is satisfied that:
(a) it is necessary that the retention of the goods continue while
information is assembled relating to whether the goods are a
prohibited psychoactive substance; and
(b) there has been no avoidable delay in assembling that
information;
the magistrate may order that the period be extended, or further
extended, for a period specified in the order.
205EC Proceedings for recovery of suspected prohibited
psychoactive substances
(1) Proceedings of a kind referred to in paragraph 205EA(2)(b) may be
instituted or continued even if the goods to which the proceedings
relate are disposed of or destroyed.
(2) In proceedings of a kind referred to in paragraph 205EA(2)(b):
(a) the Commonwealth bears the onus of proving that the goods
to which the proceedings relate were imported; and
(b) the person instituting the proceedings bears the onus of
proving that the goods:
(i) are not a psychoactive substance; or
(ii) are a substance to which, because of subsection 320.2(2)
of the Criminal Code, section 320.2 of the Criminal
Code does not apply.
(3) If:
(a) the goods to which proceedings of a kind referred to in
paragraph 205EA(2)(b) relates have been disposed of or
destroyed before the end of the proceedings; and
(b) the court hearing the proceedings decides that, apart from the
disposal or destruction, it would have ordered that the goods
be returned to a person;
the court must order the Commonwealth to pay the person an
amount equal to the market value of the goods at the time they
were disposed of or destroyed.
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205F Right of compensation in certain circumstances for goods
disposed of or destroyed
(1) Despite the disposal or destruction of goods taken to be condemned
as forfeited to the Crown because no claim for their return or
recovery was made, a person may apply to a court of competent
jurisdiction under this section for compensation.
(2) A right to compensation exists if:
(a) the goods are not special forfeited goods within the meaning
of section 205D; and
(b) the goods were not used or otherwise involved in the
commission of an offence; and
(c) the person establishes, to the satisfaction of the court:
(i) that he or she is the rightful owner of the goods; and
(ii) that there were circumstances providing a reasonable
excuse for the failure to claim the goods before the end
of the 30-day period referred to in paragraph 205C(1)(c)
or (2)(f) (as the case may be).
(3) If a right to compensation exists under subsection (2), the court
must order the payment by the Commonwealth to the person of an
amount equal to:
(a) if the goods have been sold—the proceeds of the sale; and
(b) if the goods have been destroyed—the market value of the
goods at the time of their destruction.
205G Effect of forfeiture
When goods are, or are taken to be, condemned as forfeited to the
Crown, the title to the goods immediately vests in the
Commonwealth to the exclusion of all other interests in the goods,
and the title cannot be called into question.
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206 Immediate disposal of certain goods
Perishable goods and live animals
(1) If:
(a) goods are seized under a seizure warrant or under
subsection 203B(2) or (2A), 203CA(3) or 203CB(2); and
(b) the goods are perishable goods or live animals; and
(c) the Comptroller-General of Customs is satisfied that the
retention of the goods would constitute:
(i) a danger to public health; or
(ii) if the goods are live animals—a danger to the health of
other animals or a danger to plants or to agricultural
produce;
the Comptroller-General of Customs may cause the goods to be
dealt with in such manner as he or she considers appropriate
(including the destruction of the goods).
Dangerous goods
(1A) If:
(a) goods are seized under a seizure warrant or under
subsection 203B(2) or (2A), 203CA(3) or 203CB(2); and
(b) the Comptroller-General of Customs is satisfied that the
retention of the goods would constitute a danger to public
health or safety;
the Comptroller-General of Customs may cause the goods to be
dealt with in such manner as he or she considers appropriate
(including the destruction of the goods).
Unseaworthy vessels
(2) If:
(a) goods are seized under a seizure warrant or under
subsection 203B(2) or (2A), 203CA(3) or 203CB(2); and
(b) the goods are a vessel in the possession of an officer of
Customs; and
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(c) the Comptroller-General of Customs is satisfied that the
vessel is so unseaworthy that its custody or maintenance is
impracticable;
the Comptroller-General of Customs may cause the goods to be
dealt with in such manner as he or she considers appropriate
(including the destruction of the goods).
Prohibited psychoactive substances and prohibited serious drug
alternatives
(2A) If:
(a) goods are seized under a seizure warrant or under
subsection 203B(2) or (2A), 203CA(3) or 203CB(2); and
(b) the Comptroller-General of Customs is satisfied that the
goods are a prohibited psychoactive substance or a prohibited
serious drug alternative;
the Comptroller-General of Customs may cause the goods to be
dealt with in such manner as he or she considers appropriate
(including the destruction of the goods).
Notice
(3) As soon as practicable, but not later than 7 days after the goods
referred to in subsection (1), (1A), (2) or (2A) have been dealt
with, the Comptroller-General of Customs must give or publish a
notice in accordance with subsection (5).
(4) The notice must be in writing and must be served:
(a) personally or by post on the owner of the goods or, if the
owner cannot be identified after reasonable inquiry, on the
person in whose possession or under whose control the goods
were when they were seized; or
(b) if no person of the kind referred to in paragraph (a) can be
identified after reasonable inquiry—by publishing a copy of
the notice in a newspaper circulating in the location in which
the goods were seized.
(5) The notice must:
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(a) identify the goods; and
(b) state that the goods have been seized under a seizure warrant
or under subsection 203B(2) or (2A), 203CA(3) or 203CB(2)
and give the reason for the seizure; and
(c) state that the goods have been dealt with under
subsection (1), (1A), (2) or (2A) and specify the manner in
which they have been so dealt with and the reason for doing
so; and
(d) set out the terms of subsection (6).
Right to recover market value of goods
(6) If goods are dealt with in accordance with subsection (1), (1A), (2)
or (2A), the owner of the goods may bring an action against the
Commonwealth in a court of competent jurisdiction for the
recovery of the market value of the goods at the time they were so
dealt with.
(7) A right to recover the market value of the goods at the time they
were dealt with in accordance with subsection (1), (1A), (2) or
(2A) exists if:
(a) the goods are not special forfeited goods within the meaning
of section 205D; and
(b) the goods were not used or otherwise involved in the
commission of an offence; and
(c) the owner of the goods establishes, to the satisfaction of the
Court, that the circumstances for them to be so dealt with did
not exist.
(8) If a person establishes a right to recover the market value of the
goods at the time they were dealt with, the Court must order the
payment by the Commonwealth of an amount equal to that value at
that time.
207 Immediate disposal of narcotic goods
(1) If:
(a) goods are seized:
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(i) under a seizure warrant; or
(ii) under subsection 203B(2) or (2A), 203C(2), 203CA(3)
or 203CB(2); or
(iii) under section 67 of the Maritime Powers Act 2013; and
(b) the goods are reasonably believed by the Commissioner of
Police or a Deputy Commissioner of Police to be special
forfeited goods that are narcotic goods;
the Commissioner or Deputy Commissioner may cause the goods
to be dealt with in such manner as he or she considers appropriate
(including the destruction of the goods).
(2) If goods are dealt with in accordance with subsection (1), the
owner of the goods may bring an action against the
Commonwealth in a court of competent jurisdiction for the
recovery of the market value of the goods at the time they were so
dealt with.
(3) A right to recover the market value of the goods at the time they
were dealt with in accordance with subsection (1) exists if:
(a) the goods are not special forfeited goods; and
(b) the goods were not used or otherwise involved in the
commission of an offence; and
(c) the owner of the goods establishes, to the satisfaction of the
Court, that the circumstances for them to be so dealt with did
not exist.
(4) If a person establishes a right to recover the market value of the
goods at the time they were dealt with in accordance with
subsection (1) or (2), the Court must order the payment by the
Commonwealth of an amount equal to that value at that time.
208 Release of goods on security
(1) This section applies to goods:
(a) that have been seized under a seizure warrant; and
(b) that are not special forfeited goods; and
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(c) that are not taken to be forfeited to the Crown under
section 205C; and
(d) in respect of which proceedings have not yet been brought by
the Commonwealth under section 205D.
(2) The owner of the goods may apply to a court of summary
jurisdiction for an order that the goods be released to the owner on
provision to the Comptroller-General of Customs of security for an
amount determined by the court in accordance with subsection (4).
(3) In determining whether or not to order the release of the goods on
provision of a security, the court may have regard to:
(a) the impact that the continued retention of the goods would
have on the economic interests of third parties; and
(b) whether the continued retention of the goods would prevent
the provision of services by third parties which would place
at risk the health, safety or welfare of the community; and
(c) any other like matters that the court considers relevant.
(4) For the purposes of this section, the security to be provided in
respect of the goods is security for an amount determined by the
court that does not exceed the sum of:
(a) the market value of the goods at the time when the order is
made; and
(b) the costs incurred by the Commonwealth for storage of the
goods from the time of their seizure until the time of their
release under this section;
reduced by the amount of any duty that has been paid on the goods.
(5) If the security is given, the Comptroller-General of Customs is to
release the goods to the applicant.
208C Service by post
For the purposes of the application of section 29 of the Acts
Interpretation Act 1901 to the service by post of a seizure notice
under section 205 or a notice under subsection 206(3) on a person,
such a notice posted as a letter addressed to that person at the last
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address of that person known to the sender shall be deemed to be
properly addressed.
208D Disposal of forfeited goods
All goods seized under a seizure warrant, under
subsection 203B(2) or (2A), 203C(2), 203CA(3) or 203CB(2) or
under section 67 of the Maritime Powers Act 2013 that are taken to
be condemned as forfeited to the Crown under section 205C or that
are so condemned under section 205D or 205EA shall be dealt with
and disposed of in accordance with:
(a) in the case of goods other than narcotic-related goods—the
directions of the Comptroller-General of Customs; or
(b) in the case of narcotic goods—the directions of the
Commissioner of Police or a Deputy Commissioner of
Police; or
(c) in the case of narcotic-related goods other than narcotic
goods—in accordance with section 208DA.
208DA Disposal of narcotic-related goods other than narcotic goods
(1) In this section:
condemned goods means goods seized under a seizure warrant or
under subsection 203B(2) or 2A, 203C(2), 203CA(3) or 203CB(2):
(a) that are taken to be condemned as forfeited to the Crown
under section 205C; or
(b) that are so condemned under section 205D.
Official Trustee means the Official Trustee in Bankruptcy.
prescribed officer means an SES employee, or acting SES
employee, in the Department.
(2) All condemned goods that are narcotic-related goods (other than
narcotic goods) must, subject to any direction given under
subsection (4) in relation to those goods, be transferred to the
Official Trustee to be dealt with under subsection (3).
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(3) Where goods are transferred to the Official Trustee under
subsection (2), the Official Trustee must, as soon as practicable:
(a) if the goods are money—credit the amount of the money to
the Confiscated Assets Account as required by section 296 of
the Proceeds of Crime Act 2002; and
(b) if the goods are not money:
(i) sell or otherwise dispose of the goods; and
(ii) apply the proceeds of the sale or disposition in
accordance with subsection (3A); and
(iii) credit an amount equal to the remainder of those
proceeds to the Confiscated Assets Account as required
by section 296 of the Proceeds of Crime Act 2002.
(3A) The proceeds of the sale or disposition of condemned goods
transferred to the Official Trustee under subsection (2) must be
applied in payment of:
(a) the Official Trustee’s remuneration; and
(b) the other costs, charges and expenses of the kind referred to
in section 243P that are payable to, or incurred by, the
Official Trustee in connection with the sale or disposition;
and
(c) if the goods were seized by, or delivered into the custody of,
a member of the Australian Federal Police under a seizure
warrant, or under section 203B, 203C, 203CA, 203CB or
204—the costs, charges and expenses incurred by, or on
behalf of, the Commonwealth in connection with the
transportation, storage, custody and control of the goods
before their transferral to the Official Trustee.
(4) If condemned goods consist of, or include, narcotic-related goods
(other than narcotic goods), the Minister, or a prescribed officer
authorised by the Minister for the purposes of this section, may, at
any time before the condemned goods are sold or otherwise
disposed of under subsection (2), direct that those narcotic-related
goods be disposed of, or otherwise dealt with, as specified in the
direction.
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208E Sales subject to conditions
Where a ship or aircraft is sold under section 206 or sold or
otherwise disposed of under section 208D, the ship or aircraft may
be sold or disposed of subject to conditions, including, without
limiting the generality of the foregoing:
(a) a condition that, before the expiration of a period specified in
the condition, the ship or aircraft is to be exported from
Australia; or
(b) a condition that, before the expiration of a period specified in
the condition, the ship or aircraft is to be broken up.
209 Power to impound certain forfeited goods and release them on
payment of duty and penalty
(1) This section applies to dutiable goods that are forfeited by virtue of
paragraph 229(1)(a), (g), (o), (p), (q) or (qa) (including forfeited by
virtue of the operation of any of those paragraphs and section 230),
other than goods that are prohibited imports.
(2) Subject to subsection (3), an officer may impound goods instead of
obtaining a seizure warrant to seize them if:
(a) the goods are in a Customs place; and
(b) either:
(i) the goods are goods to which this section applies; or
(ii) the officer has reason to believe that the goods are
goods to which this section applies.
(3) An officer must not exercise the power to impound goods under
subsection (2) if, in the opinion of the officer, the amount of duty
sought to be evaded in respect of the goods exceeds $5,000.
(4) Goods impounded under this section shall be taken to such place of
security as the Collector directs.
(5) Where an officer impounds goods under this section, he or she
shall as soon as is practicable, but not later than 7 days after the
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day on which the goods were impounded, serve on the owner of
the goods, either personally or by post, a notice in writing:
(a) identifying:
(i) if the goods are an article—the article; or
(ii) if the goods consist of separate articles—each of those
articles; or
(iii) in any other case—the goods;
and stating that the article, articles or goods have been
impounded under subsection (2); and
(b) setting out the amount of duty demanded in respect of the
article, each of the articles, or the goods, identified in the
notice; and
(c) setting out the date on which the goods were impounded; and
(d) setting out the terms of, or adequate particulars of the
provisions of, subsections (6) and (7); and
(e) specifying the address at which payment under subsection (6)
may be made in respect of the goods.
(6) Where the owner of an article or goods identified in a notice served
under subsection (5) pays to the Collector, at the address for
payment shown in the notice and within 21 days after the day on
which the notice was served, the duty demanded in respect of the
article or goods (not being a payment under protest in accordance
with section 167) together with an amount of penalty equal to:
(a) if the goods were found in the course of a search of the
baggage of a person who has arrived in Australia from a
place outside Australia—an amount specified in the notice,
being an amount equal to the amount of that duty that, in the
opinion of the officer issuing the notice, the owner has
sought to evade; or
(b) if paragraph (a) does not apply to the goods—an amount
specified in the notice, being an amount equal to twice the
amount of that duty that, in the opinion of the officer issuing
the notice, the owner has sought to evade;
the following provisions apply:
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(c) the Collector shall authorize the delivery of the article or
goods to the owner;
(d) the article ceases, or the goods cease, to be forfeited; and
(e) proceedings shall not be brought for an offence against this
Act in relation to the importation of the article or goods.
(7) Where the owner of an article or goods identified in a notice served
under subsection (5) does not pay duty and penalty in respect of the
article or goods in accordance with subsection (6), the article or
goods are taken:
(a) to have been seized under a seizure warrant at the end of 21
days after the notice is served; and
(b) to have been so seized by the officer who served the notice
under subsection (5).
(9) Neither the Commonwealth nor an officer or other person is under
any liability in relation to the impounding of any goods under this
section for which there was reasonable cause.
(10) For the purpose of the application of section 29 of the Acts
Interpretation Act 1901 to the service by post on the owner of
goods of a notice under subsection (5), such a notice posted as a
letter addressed to the owner at his or her last address known to the
officer required to serve the notice shall be deemed to be properly
addressed.
(11) A reference in this section to the baggage of a person who has
arrived in Australia shall be read as including a reference to goods
on his or her person or otherwise with him or her.
(12) A reference in this section to a search of the baggage of a person
shall be read as including a reference to a search of such part of the
baggage of a person as is available for search at a particular time.
209A Destruction or concealment of evidential material or forfeited
goods
A person must not:
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(a) destroy, or render incapable of identification, a document or
thing that is, or may be, evidential material or a forfeited
good; or
(b) render illegible or indecipherable such a document or thing;
or
(c) place or conceal on his or her body, or in any clothing worn
by the person, such a document or thing;
with the intention of preventing it from being seized by an
authorised person in the exercise of the person’s powers under a
search warrant, a seizure warrant or section 203B, 203C, 203CA or
203CB.
Penalty: Imprisonment for 2 years.
Subdivision GA—Dealing with goods in transit seized under a
section 203DA warrant
209B Subdivision applies to seized transit goods
This Subdivision applies to goods that have been seized under a
seizure warrant under section 203DA, except for goods seized
under paragraph 203DB(1)(d) (which covers goods suspected of
being special forfeited goods).
Note: For other kinds of seized goods, see Subdivision G.
209C Seized goods to be secured
An officer of Customs who seizes any goods to which this
Subdivision applies must, as soon as practicable, take the goods to
a place approved by a Collector as a place for the storage of goods
of that kind.
209D Requirement to serve seizure notices
(1) The officer must serve, within 7 days after the seizure, a seizure
notice on the owner of the goods or, if the owner cannot be
identified after reasonable inquiry, on the person in whose
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possession or under whose control the goods were when they were
seized.
(2) Subsection (1) applies whether or not an application for the return
of the goods seized has been made under section 209F.
(3) The notice must be in writing and must be served:
(a) personally or by post; or
(b) if no person of the kind referred to in subsection (1) can be
identified after reasonable inquiry—by publishing a copy of
the notice in a newspaper circulating in the location in which
the goods were seized.
(4) A seizure notice may be served on a person who is outside
Australia.
209E Matters to be dealt with in seizure notices
A seizure notice must set out the following:
(a) a statement identifying the goods;
(b) the day on which they were seized;
(c) the ground, or each of the grounds, on which they were
seized;
(d) a statement that, if an application for the return of the goods
has not already been made, and is not made within 30 days
after the day the notice is served, the goods will be taken to
be condemned as forfeited to the Crown.
209F Application for return of seized goods
(1) The owner of the goods may, whether or not a seizure notice has
yet been served on the owner, apply to a court of competent
jurisdiction for the return of the goods.
(2) An application must be made no later than 30 days after a seizure
notice is issued in respect of the goods.
(3) If the court finds that:
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(a) the goods are not goods of the kind mentioned in
subsection 203DA(1); and
(b) the goods were not used or otherwise involved in the
commission of an offence against any law of the
Commonwealth, a State or a Territory; and
(c) the person is the rightful owner of the goods;
the court must order that the goods be returned to the owner.
(4) Goods required to be so returned are required to be returned in a
condition as near as practicable to the condition in which they were
seized.
(5) If the court finds otherwise than as mentioned in subsection (3), the
goods are condemned as forfeited to the Crown.
209G Status of goods seized if no application for return is made
If:
(a) a seizure notice has been served; and
(b) at the end of 30 days after the day on which the notice was
served, no application has been made for return of the goods;
the goods are condemned as forfeited to the Crown.
209H Right of compensation for certain goods disposed of or
destroyed
(1) Despite the disposal or destruction of goods taken to be condemned
as forfeited to the Crown because no application for their return
was made, a person may apply to a court of competent jurisdiction
under this section for compensation.
(2) A right to compensation exists if:
(a) the goods are not goods of the kind mentioned in
subsection 203DA(1); and
(b) the goods were not used or otherwise involved in the
commission of an offence against any law of the
Commonwealth, a State or a Territory; and
(c) the person establishes, to the satisfaction of the court:
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(i) that he or she is the rightful owner of the goods; and
(ii) that there were circumstances providing a reasonable
excuse for the failure to apply for the return of the
goods not later than 30 days after the day the seizure
notice was served.
(3) If a right to compensation exists under subsection (2), the court
must order the payment by the Commonwealth to the person of an
amount equal to:
(a) if the goods have been sold—the proceeds of the sale; and
(b) if the goods have been destroyed or otherwise disposed of—
the goods’ market value at the time of their destruction or
disposal.
209I Effect of forfeiture
When goods are condemned as forfeited to the Crown under this
Subdivision, the title to the goods immediately vests in the
Commonwealth to the exclusion of all other interests in the goods,
and the title cannot be called into question.
209J Immediate disposal of unsafe goods
(1) If the Comptroller-General of Customs is satisfied that the
retention of goods seized would constitute a danger to public health
or safety, the Comptroller-General of Customs may cause the
goods to be dealt with in such manner as he or she considers
appropriate (including the destruction of the goods).
(2) As soon as practicable, but not later than 7 days after the goods
have been dealt with, the Comptroller-General of Customs must
give or publish a notice in accordance with subsection (4).
(3) The notice must be in writing and must be served:
(a) personally or by post on the owner of the goods or, if the
owner cannot be identified after reasonable inquiry, on the
person in whose possession or under whose control the goods
were when they were seized; or
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(b) if no person of the kind referred to in paragraph (a) can be
identified after reasonable inquiry—by publishing a copy of
the notice in a newspaper circulating in the location in which
the goods were seized.
(4) The notice must:
(a) identify the goods; and
(b) state that the goods have been seized under a seizure warrant
under section 203DA and give the reason for the seizure; and
(c) state that the goods have been dealt with under subsection (1)
and specify the manner in which they have been so dealt with
and the reason for doing so; and
(d) set out the terms of subsection (5).
(5) If goods are dealt with in accordance with subsection (1), the
owner of the goods may bring an action against the
Commonwealth in a court of competent jurisdiction for the
recovery of the market value of the goods at the time they were so
dealt with.
(6) A right to recover the market value of the goods at the time they
were dealt with in accordance with subsection (1) exists if:
(a) the goods were not goods of the kind mentioned in
subsection 203DA(1); and
(b) the goods were not used or otherwise involved in the
commission of an offence against any law of the
Commonwealth, a State or a Territory; and
(c) the owner of the goods establishes, to the satisfaction of the
Court, that the circumstances for them to be so dealt with did
not exist.
(7) If a person establishes a right to recover the market value of the
goods at the time they were dealt with, the Court must order the
payment by the Commonwealth of an amount equal to that value at
that time.
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209K Disposal of forfeited goods
(1) All goods that are condemned as forfeited to the Crown under this
Subdivision must be dealt with and disposed of in accordance with
the directions of the Comptroller-General of Customs.
(2) In particular, the Comptroller-General of Customs may direct that
the goods be given to a relevant authority of a foreign country in
order that the goods be used in an investigation or prosecution
under the laws of that country.
(3) Subsection (2) does not limit the generality of subsection (1).
209L Service by post
For the purposes of the application of section 29 of the Acts
Interpretation Act 1901 to the service by post of a seizure notice
under section 209D or a notice under subsection 209J(3) on a
person, such a notice posted as a letter addressed to that person at
the last address of that person known to the sender is taken to be
properly addressed.
Subdivision GB—Surrender of prescribed prohibited imports
209M Application of Subdivision
This Subdivision applies to goods that are prohibited imports of a
kind prescribed by regulations made for the purposes of this
section.
209N Surrender of goods
(1) An officer of Customs may, instead of seizing goods under
section 203B, permit a person to surrender the goods to the officer
in a section 234AA place if:
(a) the officer has reasonable grounds to believe that the goods:
(i) have been imported by the person; and
(ii) have not been concealed from the officer by the person;
and
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(iii) are accompanied personal or household effects of the
person; and
(b) the person has been informed by the officer, in writing, of the
available options for dealing with the goods and the
consequences of exercising each of those options; and
(c) the person has indicated to the officer, in writing, that he or
she intends to surrender the goods; and
(d) the officer has indicated to the person that the goods may be
surrendered to the officer.
(2) Without limiting the meaning of concealed in
subparagraph (1)(a)(ii), a person is taken to have concealed goods
from an officer of Customs if the person was required to give
information about the goods to the Department in accordance with
section 71, 71K or 71L and the person failed to do so.
209P Effect of surrender
If goods are surrendered under section 209N:
(a) proceedings cannot be brought for an offence against this Act
in relation to the importation of the goods; and
(b) the goods are taken to be condemned as forfeited to the
Crown, such that the title to the goods immediately vests in
the Commonwealth to the exclusion of all other interests in
the goods, and the title cannot be called into question.
209Q Right of compensation in certain circumstances for goods
disposed of or destroyed
(1) Despite the disposal or destruction of goods taken to be condemned
as forfeited to the Crown because the goods have been surrendered
under section 209N, a person may apply to a court of competent
jurisdiction under this section for compensation.
(2) A right to compensation exists if:
(a) the goods were not prohibited imports; and
(b) the goods were not used or otherwise involved in the
commission of an offence; and
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(c) the person establishes, to the satisfaction of the court, that he
or she is the rightful owner of the goods.
(3) If a right to compensation exists under subsection (2), the court
must order the payment by the Commonwealth to the person of an
amount equal to the market value of the goods at the time of their
disposal or destruction.
209R Disposal of surrendered goods
All goods surrendered under section 209N must be dealt with and
disposed of in accordance with the directions of the
Comptroller-General of Customs.
Subdivision GC—Post-importation permission
209S Definitions
(1) In this Subdivision:
application period, for goods that have been detained under
section 209U, means the period that, in accordance with
subparagraph 209X(1)(d)(i), is specified in the detention notice
identifying the goods.
detention notice means a notice of the kind mentioned in
section 209X.
grant period, for goods that have been detained under
section 209U, means the period that, in accordance with
subparagraph 209X(1)(d)(ii), is specified in the detention notice
identifying the goods.
(2) If regulations made under section 50 provide that the importation
of goods is prohibited unless a licence, permission, consent,
approval or other document (however described) is granted or
given, then the licence, permission, consent, approval or other
document is a required permission to import the goods.
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209T Application of Subdivision
This Subdivision applies to goods that are prohibited imports of a
kind prescribed by regulations made for the purposes of this
section.
209U Power to detain goods
(1) An officer of Customs may, instead of seizing goods under
section 203B, detain the goods if:
(a) the goods have been imported without one or more required
permissions to import the goods having been granted or
given; and
(b) any other conditions or restrictions specified in regulations
made under section 50 in respect of the importation of the
goods have been complied with; and
(c) the officer has reasonable grounds to believe that:
(i) the goods have not been concealed from the officer by
the person who imported them; and
(ii) no application for any of the required permissions to
import the goods has previously been refused; and
(d) if the goods are accompanied personal or household effects
of the person—the person:
(i) has been informed by the officer, in writing, of the
available options for dealing with the goods and the
consequences of exercising each of those options; and
(ii) has indicated to the officer, in writing, that he or she has
applied, or intends to apply, for each of the required
permissions to import the goods that have not already
been granted or given.
(2) Without limiting the meaning of concealed in
subparagraph (1)(c)(i), a person is taken to have concealed goods
from an officer of Customs if the person was required to give
information about the goods to the Department in accordance with
section 71, 71K or 71L and the person failed to do so.
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209V Detained goods to be secured
(1) In this section:
approved place, in relation to goods detained under section 209U,
means a place approved by a Collector as a place for the storage of
goods of that kind.
(2) If an officer of Customs detains goods under section 209U, the
officer must, as soon as practicable, take those goods to an
approved place.
209W Requirement to serve detention notice
(1) If an officer of Customs detains goods under section 209U, the
officer must serve, within 7 days after the day on which the goods
were detained, a detention notice on:
(a) the owner of the goods; or
(b) if the owner cannot be identified after reasonable inquiry—
the person in whose possession or under whose control the
goods were when they were detained.
(2) The notice must be in writing and must be served:
(a) personally or by post; or
(b) if no person of the kind referred to in paragraph (1)(a) or (b)
can be identified after reasonable inquiry—by publishing a
copy of the notice in a newspaper circulating in the location
in which the goods were detained.
(3) A detention notice may be served on a person who is outside
Australia.
209X Matters to be dealt with in detention notices
(1) A detention notice must set out the following:
(a) a statement identifying the goods;
(b) the day on which the goods were detained;
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(c) the ground, or each of the grounds, on which the goods were
detained;
(d) a statement that the goods will be taken to be seized if:
(i) written evidence of the making of an application for
each required permission to import the goods that was
not granted, or given, by the time the goods were
imported is not provided to the Department by the end
of a specified period (the application period); or
(ii) not all of the required permissions to import the goods
are granted, or given, by the end of a specified period
(the grant period); or
(iii) during the application period or the grant period, the
owner of the goods notifies the Department, in writing,
that an application for a required permission to import
the goods has been refused;
(e) a statement that, if the goods are taken to be seized because
written evidence is not provided to the Department by the
end of the application period, the goods will be taken to be
seized on the day after the end of the application period;
(f) a statement that, if the goods are taken to be seized because
not all of the required permissions to import the goods are
granted, or given, by the end of the grant period, the goods
will be taken to be seized on the day after the end of the grant
period;
(g) a statement that, if the goods are taken to be seized because
during the application period or the grant period the owner of
the goods notifies the Department, in writing, that an
application for a required permission to import the goods has
been refused, the goods will be taken to be seized on the day
after the Department is so notified;
(h) the ground, or each of the grounds, on which the goods will
be taken to be seized;
(i) a statement that, if the goods are taken to be seized and a
claim for the return of the goods has not already been made,
and is not made within 30 days after the day the goods are
taken to be seized, the goods will be taken to be condemned
as forfeited to the Crown;
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(j) if the notice is to be served in a foreign country—a statement
that the person served, if that person has not yet made a claim
for the return of the goods, may not make such a claim unless
he or she has first appointed in writing an agent in Australia
with authority to accept service of documents, including
process in any proceedings arising out of the matter.
(2) The application period specified in a detention notice under
subparagraph (1)(d)(i) must be the period that:
(a) starts on the day that the notice is served; and
(b) ends 30 days, or such other period as is prescribed by the
regulations, after that day.
(3) The grant period specified in a detention notice under
subparagraph (1)(d)(ii) must be the period that:
(a) starts on the day written evidence of the making of an
application for a required permission to import the goods is
first provided to the Department; and
(b) ends 30 days, or such other period as is prescribed by the
regulations, after the first day on which written evidence of
the making of an application for all of the required
permissions to import the goods that were not granted, or
given, by the time the goods were imported has been
provided to the Department.
209Y Effect of detaining goods
While goods are detained under section 209U:
(a) an application for a required permission to import the goods
may be made; and
(b) a required permission to import the goods may be granted or
given;
despite the goods having already been imported.
209Z Evidence not provided or permission not granted or given
(1) This section applies if:
(a) goods have been detained under section 209U; and
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(b) a detention notice identifying the goods has been served; and
(c) any of the following apply:
(i) written evidence of the making of an application for
each required permission to import the goods that was
not granted, or given, by the time the goods were
imported has not been provided to the Department by
the end of the application period for the goods;
(ii) not all of the required permissions to import the goods
have been granted, or given, by the end of the grant
period for the goods;
(iii) during the application period, or the grant period, for the
goods, the owner of the goods has notified the
Department, in writing, that an application for a
required permission to import the goods has been
refused.
(2) If the goods are at an approved place within the meaning of
section 209V, they cease to be detained under section 209U and are
taken to be seized under section 203B on:
(a) if, during the application period, the owner of the goods
notified the Department, in writing, that an application for a
required permission to import the goods was refused—the
day after the Department was so notified; or
(b) if paragraph (a) does not apply and written evidence of the
making of an application for each required permission to
import the goods that was not granted, or given, by the time
the goods were imported was not provided to the Department
by the end of the application period—the day after the end of
the application period; or
(c) if paragraphs (a) and (b) do not apply and, during the grant
period, the owner of the goods notified the Department, in
writing, that an application for a required permission to
import the goods was refused—the day after the Department
was so notified; or
(d) if paragraphs (a), (b) and (c) do not apply and not all of the
required permissions to import the goods were granted, or
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given, by the end of the grant period—the day after the end
of the grant period.
(3) The detention notice is also taken to be a seizure notice that:
(a) is in accordance with section 205A; and
(b) was served:
(i) under section 205 by the responsible person; and
(ii) on the day the goods are taken to be seized.
209ZA Evidence provided and permission granted or given
(1) This section applies if:
(a) goods have been detained under section 209U; and
(b) a detention notice identifying the goods has been served; and
(c) written evidence of the making of an application for each
required permission to import the goods that was not granted,
or given, by the time the goods were imported has been
provided to the Department by the end of the application
period for the goods; and
(d) all of the required permissions to import the goods have been
granted, or given, on or before the end of the grant period for
the goods.
(2) An officer of Customs must return the goods to the owner.
(3) At the time the last required permission to import the goods is
granted or given, the goods cease to be prohibited imports.
(4) Proceedings cannot be brought for an offence against this Act in
relation to the importation of the goods.
209ZB Service by post
For the purposes of the application of section 29 of the Acts
Interpretation Act 1901 to the service by post of a detention notice
under this Subdivision on a person, such a notice posted as a letter
addressed to that person at the last address of that person known to
the sender is taken to be properly addressed.
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209ZC Liability for detention of goods
Neither the Commonwealth nor an officer or other person is under
any liability in relation to the detention of any goods under this
Subdivision for which there was reasonable cause.
Subdivision H—Arrest and related matters
210 Power of arrest without warrant
(1) An officer of Customs or police may without warrant arrest a
person if the officer believes on reasonable grounds that:
(a) the person has committed or is committing one or more of
the following offences:
(i) an offence against subsection 33(1) or 33(5);
(ii) an offence against section 33C, 231 or 233;
(iii) an offence against subsection 233BAA(4) or (5),
233BAB(5) or (6), 233BABAB(1), 233BABAC(1) or
233BABAD(1), (2), (2A) or (2B);
(iv) an offence against section 72.13 or Division 307 or 361
of the Criminal Code;
(v) an offence against section 308.2 of the Criminal Code
where the substance involved in the offence is
reasonably suspected of having been imported into
Australia, or being intended for export from Australia,
in contravention of this Act;
(vi) an offence against section 147.1, 147.2 or 149.1 of the
Criminal Code in relation to an officer of Customs;
(vii) an offence against a provision in Subdivision 308-A in
Schedule 1 to the Taxation Administration Act 1953;
and
(b) proceedings by summons against the person would not
achieve one or more of the following purposes:
(i) ensuring the appearance of the person before a court in
respect of the offence;
(ii) preventing a repetition or continuation of the offence or
the commission of another offence;
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(iii) preventing the concealment, loss or destruction of
evidence relating to the offence;
(iv) preventing harassment of, or interference with, a person
who may be required to give evidence in proceedings in
respect of the offence;
(v) preventing the fabrication of evidence in respect of the
offence;
(vi) preserving the safety or welfare of the person.
(2) A person commits an offence if the person resists, obstructs or
prevents the arrest of any person under this section.
Penalty: 10 penalty units.
(3) If:
(a) a person has been arrested for an offence under
subsection (1); and
(b) before the person is charged with the offence, the officer of
Customs or police in charge of the investigation ceases to
believe on reasonable grounds:
(i) that the person committed the offence; or
(ii) that holding the person in custody is necessary to
achieve a purpose referred to in paragraph (1)(b);
the person must be released.
(4) An officer of Customs or police may without warrant arrest a
person whom he or she believes on reasonable grounds has escaped
from lawful custody to which the person is still liable under this
Subdivision.
210A Use of force in making arrest
(1) An officer of Customs or police must not, in the course of arresting
a person under section 210, use more force, or subject the person to
greater indignity, than is necessary and reasonable to make the
arrest or to prevent the escape of the person after the arrest.
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(2) Without limiting the operation of subsection (1), an officer of
Customs or police must not, in the course of arresting a person
under section 210, do anything that is likely to cause the death of,
or grievous bodily harm to, the person unless:
(a) the officer believes on reasonable grounds that doing that
thing is necessary to protect life or to prevent serious injury
to another person (including the officer); or
(b) if the person is attempting to escape arrest by fleeing:
(i) the officer believes on reasonable grounds that doing
that thing is necessary to protect life or to prevent
serious injury to another person (including the officer);
and
(ii) the person has, if practicable, been called on to
surrender and the officer believes on reasonable grounds
that the person cannot be apprehended in any other
manner.
210B Person to be informed of grounds of arrest
(1) An officer of Customs or police who arrests a person under
section 210 must inform the person, at the time of the arrest, of the
offence for which the person is being arrested.
(2) It is sufficient if the person is informed of the substance of the
offence, and it is not necessary that this be done in language of a
precise or technical nature.
(3) Subsection (1) does not apply to the arrest of the person if:
(a) the person should, in the circumstances, know the substance
of the offence for which he or she is being arrested; or
(b) the person’s actions make it impracticable for the officer to
inform the person of the offence for which he or she is being
arrested.
211 Power to conduct a frisk search of an arrested person
An officer of Customs or police who arrests a person under
section 210, or who is present at such an arrest, may, if the officer
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suspects on reasonable grounds that it is prudent to do so in order
to ascertain whether the person is carrying any seizable items:
(a) conduct a frisk search of the person at or soon after the time
of arrest; and
(b) seize any seizable items found as a result of the search.
211A Power to conduct an ordinary search of an arrested person
An officer of Customs or police who arrests a person under
section 210, or who is present at such an arrest, may, if the officer
suspects on reasonable grounds that the person is carrying:
(a) evidential material in relation to the offence for which the
person is arrested or another offence; or
(b) a seizable item;
conduct an ordinary search of the person at or soon after the time
of arrest, and seize any such thing found as a result of the search.
212 How arrested person to be dealt with
An officer of Customs who arrests a person under section 210 must
ensure that the person is either:
(a) delivered into the custody of a police officer; or
(b) taken before a magistrate or bail justice;
as soon as practicable to be dealt with according to law.
213 Requirement to provide name etc.
(1) An officer of Customs or police may request a person arrested
under section 210 to provide his or her name or address, or name
and address, to the officer if the person’s name or address is, or
name and address are, unknown to the officer.
(2) A person commits an offence if:
(a) an officer of Customs or police:
(i) has made a request of a person under subsection (1); and
(ii) has complied with any request that the person has made
under paragraph (4)(b); and
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(b) the person refuses or fails to comply with the request, or
gives a name or address that is false in a material particular.
Penalty: 5 penalty units.
(3) Subsection (2) does not apply if the person has a reasonable
excuse.
Note: A defendant bears an evidential burden in relation to the matter in
subsection (3) (see subsection 13.3(3) of the Criminal Code).
(4) An officer of Customs or police commits an offence if:
(a) the officer makes a request of a person under subsection (1);
and
(b) the person requests the officer to provide to the person:
(i) his or her name or the address of his or her place of
duty; or
(ii) his or her name and that address; or
(iii) if he or she is not in uniform and it is practicable for the
officer to provide the evidence—evidence that he or she
is an officer; and
(c) the officer refuses or fails to comply with the request, or
gives a name or address that is false in a material particular.
Penalty: 5 penalty units.
Subdivision HA—Information about people working in
restricted areas or issued with security identification
cards
213A Providing an authorised officer with information about people
working in restricted areas
(1) A person who employs or engages a restricted area employee must,
within 7 days after doing so, provide to an authorised officer the
required identity information in respect of the employee.
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(2) If a person (the employer):
(a) employs or engages another person after the commencement
of this section; and
(b) at a later time the other person becomes a restricted area
employee of the employer;
the employer must, within 7 days after that later time, provide to an
authorised officer the required identity information in respect of
the employee.
(3) If:
(a) a person (the employer) employed or engaged another person
before the commencement of this section; and
(b) the other person is a restricted area employee of the
employer; and
(c) an authorised officer suspects on reasonable grounds that the
other person has committed, or is likely to commit, an
offence against a law of the Commonwealth;
the authorised officer may, in writing, request the employer to
provide to the authorised officer, within 7 days after receiving the
request, the required identity information in respect of the
employee. The employer must comply with the request.
(4) A person does not comply with an obligation under subsection (1),
(2) or (3) to provide information unless the person provides the
information:
(a) in writing; or
(b) in such other form as the Comptroller-General of Customs
determines in writing.
(5) A person commits an offence if the person fails to comply with
subsection (1), (2) or (3).
Penalty: 30 penalty units.
(6) Subsection (5) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(7) In this section:
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required identity information, in relation to a person, means any
one or more of the following:
(a) the name and address of the person;
(b) the person’s date and place of birth;
(c) any other information prescribed by the regulations.
restricted area employee means a person whose duties include
working in an area covered by a notice under
subsection 234AA(3), but does not include a person who is issued
with a security identification card.
security identification card means a card of a kind specified in the
regulations.
213B Provision of information about people issued with security
identification cards
(1) If a person has issued a security identification card to another
person in respect of an airport appointed under section 15, an
issuing authority in relation to the card must, within 7 days after
the card is issued, provide to an authorised officer the required
identity information in respect of the other person.
(2) If:
(a) before the commencement of this section, a person issued a
security identification card to another person in respect of an
airport appointed under section 15; and
(b) an authorised officer suspects on reasonable grounds that the
other person has committed, or is likely to commit, an
offence against a law of the Commonwealth;
the authorised officer may, in writing, request an issuing authority
in relation to the card to provide to the authorised officer, within 7
days after receiving the request, the required identity information
in respect of the other person. The issuing authority must comply
with the request.
(2A) If a person has issued a security identification card to another
person in respect of an airport appointed under section 15, an
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authorised officer may, at any time, in writing, request an issuing
authority in relation to the card to provide to the authorised officer,
within 7 days after receiving the request, information for the
purposes of updating required identity information previously
provided in respect of the other person under subsection (1) or this
subsection. The issuing authority must comply with the request.
(2B) If a security identification card expires or is revoked, an issuing
authority in relation to the card must notify an authorised officer of
the expiry or revocation within 7 days after it occurs.
(3) A person does not comply with an obligation under subsection (1),
(2), (2A) or (2B) to provide information unless the person provides
the information:
(a) in writing; or
(b) in such other form as the Comptroller-General of Customs
determines in writing.
(4) In this section:
issuing authority, in relation to a security identification card,
means any of the following:
(a) the person who issued the card;
(b) a person who is authorised to perform the functions, or
exercise the powers, of the person who issued the card.
required identity information has the meaning given by
section 213A.
security identification card has the meaning given by
section 213A.
Subdivision J—General powers to monitor and audit
214AA Occupier of premises
In this Subdivision:
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occupier of premises includes a person who is apparently in charge
of the premises.
214AB What are monitoring powers?
Monitoring powers
(1) For the purposes of this Subdivision, the following are monitoring
powers:
(a) the power to search premises;
(b) the power to take photographs (including a video recording),
or make sketches, of premises or anything at premises;
(c) the power to inspect, examine, count, measure, weigh, gauge,
test or analyse, and take samples of, anything in or on
premises;
(d) the power to inspect any document or record in or on
premises;
(e) the power to take extracts from, or make copies of, any
document or record in or on premises;
(f) the power to take into or onto premises any equipment or
material reasonably necessary for the purpose of exercising a
power under paragraph (a), (b), (c), (d) or (e);
(g) the power to test and operate record-keeping, accounting,
computing or other operating systems of any kind that are at
premises and may be used to generate or record information
or documents of a kind that may be communicated to the
Department;
(h) the power to secure a thing that:
(i) is found during a search of premises; and
(ii) a monitoring officer believes on reasonable grounds
affords evidence of the commission of an offence
against a Customs-related law and may be lost,
destroyed or tampered with;
until a warrant is obtained to seize the thing or 72 hours
elapses after the securing of the thing, whichever first occurs;
(i) the powers in subsections (2) and (3).
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Power to operate equipment to check information
(2) For the purposes of this Subdivision, monitoring powers include
the power to operate equipment at premises to see whether:
(a) the equipment; or
(b) a disk, tape or other storage device that:
(i) is at the premises; and
(ii) can be used with the equipment or is associated with it;
contains information that is relevant to assessing:
(c) whether a person is complying with a Customs-related law;
or
(d) whether a person’s record-keeping, accounting, computing or
other operating systems of any kind accurately record and
generate information to enable compliance with a
Customs-related law; or
(e) the correctness of information communicated by a person to
the Department (whether in documentary or other form).
Power to copy information found by operating equipment
(3) For the purposes of this Subdivision, monitoring powers include
the following powers in relation to information described in
subsection (2) that is found in the exercise of the power under that
subsection:
(a) the power to operate facilities at the premises to put the
information in documentary form and copy the documents so
produced;
(b) the power to operate facilities at the premises to transfer the
information to a disk, tape or other storage device:
(i) that is brought to the premises for the exercise of the
power; or
(ii) that is at the premises and the use of which for the
purpose has been agreed in writing by the occupier of
the premises;
(c) the power to remove from the premises a disk, tape or other
storage device to which the information has been transferred
in exercise of the power under paragraph (b).
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214AC Monitoring officers
Who is a monitoring officer?
(1) A monitoring officer is an officer who is authorised by the
Comptroller-General of Customs under this section to enter
premises and exercise monitoring powers (whether the
authorisation applies generally, during a specified period or in or
on specified premises).
Who may be authorised to be a monitoring officer
(2) The Comptroller-General of Customs must not authorise an officer
to enter premises and exercise monitoring powers unless the
Comptroller-General of Customs is satisfied that the officer is
suitably qualified, because of the officer’s abilities and experience,
to exercise those powers.
Authorising officers to exercise monitoring powers
(3) The Comptroller-General of Customs may authorise in writing an
officer to enter premises and exercise monitoring powers:
(a) generally; or
(b) during a specified period; or
(c) in or on specified premises; or
(d) during a specified period in or on specified premises.
Availability of assistance and use of force in exercising monitoring
powers
(4) In entering premises and exercising monitoring powers:
(a) a monitoring officer may obtain such assistance; and
(b) a monitoring officer or a person assisting a monitoring
officer may use such force against things;
as is necessary and reasonable in the circumstances.
Monitoring powers to be used only as authorised
(5) This Subdivision does not allow:
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(a) an officer who is authorised to enter premises and exercise
monitoring powers during a specified period to enter the
premises or exercise the powers at a time outside that period;
or
(b) an officer who is authorised to enter, and exercise monitoring
powers in or on, specified premises to enter, or to exercise
the powers in or on, other premises.
214ACA Monitoring officer to notify occupier of premises of the
occupier’s rights and obligations
Before exercising monitoring powers in respect of premises, a
monitoring officer must give to the occupier of the premises a
written notice setting out the occupier’s rights and obligations
under this Subdivision.
214AD Notice of proposal to exercise monitoring powers
Before seeking consent under section 214AE to enter premises and
exercise monitoring powers there, a monitoring officer may give to
the occupier of the premises written notice stating that the officer
wishes to enter the premises and exercise monitoring powers and
specifying the period from the giving of the notice during which
the officer wishes to exercise the powers.
Note: If the occupier had, before a notice is given under section 214AD,
made to the Department a statement that was false or misleading, a
voluntary notification made by the occupier after the notice is given is
not a defence to a prosecution for an offence against section 243T or
243U in respect of the statement.
214AE Exercise of monitoring powers with consent
(1) A monitoring officer may enter, and exercise monitoring powers in
or on, premises to the extent that it is reasonably necessary for the
purpose of assessing:
(a) whether a person is complying with a Customs-related law;
or
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(b) whether a person’s record-keeping, accounting, computing or
other operating systems of any kind accurately record and
generate information to enable compliance with a
Customs-related law; or
(c) the correctness of information communicated by a person to
the Department (whether in documentary or other form).
(2) However, a monitoring officer must not enter premises under this
section unless the occupier of the premises has consented to the
monitoring officer entering, and exercising monitoring powers in
or on, the premises.
(3) Before obtaining such a consent, a monitoring officer must tell the
occupier of the premises that he or she can refuse consent.
(4) A consent may be expressed to be limited to entry to, and the
exercise of monitoring powers in or on, the premises to which the
consent relates during a particular period unless the consent is
withdrawn before the end of that period.
(5) A consent that is not limited as mentioned in subsection (4) has
effect in relation to any entry to, and any exercise of monitoring
powers in or on, the premises to which the consent relates until the
consent is withdrawn.
(6) Before a monitoring officer enters premises or exercises any
monitoring powers, he or she must produce his or her identity card
to the occupier.
(7) A monitoring officer must leave the premises if the occupier
withdraws the consent.
(8) A consent, or a withdrawal of consent, does not have effect unless
the consent or withdrawal is in writing.
214AF Exercise of monitoring powers under a warrant
(1) A monitoring officer may apply to a magistrate for a warrant under
this section in relation to particular premises.
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(2) The magistrate must issue a warrant if satisfied, by information on
oath or affirmation, that it is reasonably necessary that the
monitoring officer should have access to the premises for the
purpose of assessing:
(a) whether a person is complying with a Customs-related law;
or
(b) whether a person’s record-keeping, accounting, computing or
other operating systems of any kind accurately record and
generate information to enable compliance with a
Customs-related law; or
(c) the correctness of information communicated by a person to
the Department (whether in documentary or other form).
(3) If the magistrate requires further information about the grounds on
which the issue of the warrant is applied for, he or she must not
issue the warrant until the monitoring officer or someone else has
given the magistrate the further information, either orally (on oath
or affirmation) or by affidavit.
(4) The warrant must:
(a) state the purpose for which the warrant is issued; and
(b) identify the premises to which the warrant relates; and
(c) name the monitoring officer who is responsible for executing
the warrant; and
(d) authorise any monitoring officer named in the warrant to
enter the premises and exercise monitoring powers from time
to time while the warrant remains in force, with such
assistance, and using such force against things, as are
necessary and reasonable; and
(e) state the hours during which entry under the warrant is
authorised to be made; and
(f) specify the day (not more than 6 months after the day of issue
of the warrant) on which the warrant ceases to have effect.
(5) A magistrate in a particular State or Territory may issue a warrant
in respect of premises in another State or Territory.
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214AG Warrants may be granted by telephone or other electronic
means
(1) A monitoring officer may apply to a magistrate for a warrant in
relation to premises by telephone, telex, fax or other electronic
means (of any kind):
(a) in an urgent case; or
(b) if the delay that would occur if an application were made in
person would frustrate the effective execution of the warrant.
(2) The magistrate may require communication by voice to the extent
that is practicable in the circumstances.
(3) An application under this section must include all information
required to be provided in an application for a warrant under
section 214AF but the application may, if necessary, be made
before the information is sworn.
(4) The magistrate must complete and sign the same form of warrant
used under section 214AF as soon as he or she:
(a) has considered the information included in the application
under this section, and the further information (if any)
required by him or her; and
(b) is satisfied that:
(i) a warrant in the terms of the application should be
issued urgently; or
(ii) the delay that would occur if an application were made
in person would frustrate the effective execution of the
warrant.
(5) If the magistrate decides to issue the warrant, the magistrate is to
tell the applicant, by telephone, telex, fax or other electronic
means, of the terms of the warrant and the day and time when it
was signed.
(6) The applicant must then complete a form of warrant in terms
substantially corresponding to those given by the magistrate,
stating on the form the name of the magistrate and the day and time
when the warrant was signed.
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(7) The applicant must give or send to the magistrate the form of
warrant completed by the applicant and, if the information referred
to in subsection (3) was not sworn, that information duly sworn.
The applicant must do so not later than the day after the earlier of
the following days:
(a) the day of expiry of the warrant;
(b) the day on which the warrant was first executed.
(8) The magistrate is to attach to the documents provided under
subsection (7) the form of warrant completed by the magistrate.
(9) If:
(a) it is material, in any proceedings, for a court to be satisfied
that the exercise of a power under a warrant issued under this
section was duly authorised; and
(b) the form of warrant signed by the magistrate is not produced
in evidence;
the court is to assume, unless the contrary is proved, that the
exercise of the power was not duly authorised.
214AH Monitoring officer may ask questions
(1) If a monitoring officer is in or on premises that he or she entered
with the consent of the occupier of the premises, the officer may
request the occupier to answer any questions put by the monitoring
officer, but the occupier is not obliged to comply with the request.
(2) If a monitoring officer is in or on premises that he or she has
entered under a warrant issued under section 214AF or 214AG, the
officer may require any person on the premises to answer any
questions put by the monitoring officer.
Note: Failure to answer a question put under this subsection may be an
offence. See section 243SA.
214AI Monitoring officer may ask for assistance
(1) If a monitoring officer is in or on premises that he or she entered
with the consent of the occupier of the premises under
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section 214AE, the officer may request the occupier to provide
reasonable assistance to the officer at any time while the officer is
entitled to remain in or on the premises, but the occupier is not
obliged to comply with the request.
(2) If a monitoring officer is in or on premises that he or she entered
under a warrant issued under section 214AF or 214AG, the officer
may require the occupier to provide reasonable assistance to the
officer at any time while the officer is entitled to remain on the
premises.
(3) The monitoring officer may request or require the assistance for the
purpose of the exercise of monitoring powers by the officer in
relation to the premises.
(4) A person must not fail to comply with a requirement made of the
person under subsection (2).
Penalty: 30 penalty units.
(5) An offence against subsection (4) is an offence of strict liability.
214AJ Compensation for damage to electronic equipment
(1) This section applies if:
(a) damage is caused to equipment as a result of it being
operated as mentioned in subsection 214AB(2); or
(b) the data recorded on the equipment is damaged or programs
associated with its use are damaged or corrupted;
because:
(c) insufficient care was exercised in selecting the person who
was to operate the equipment; or
(d) insufficient care was exercised by the person operating the
equipment.
(2) The Commonwealth must pay to the owner of the equipment, or
the user of the data or programs, such reasonable compensation for
the damage or corruption as they agree on.
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(3) However, if the owner or user and the Commonwealth fail to
agree, the owner or user may institute proceedings against the
Commonwealth in the Federal Court of Australia for such
reasonable amount of compensation as the Court determines.
(4) In determining the amount of compensation payable, regard is to
be had to whether the occupier of the premises or the occupier’s
employees and agents, if they were available at the time, provided
any appropriate warning or guidance on the operation of the
equipment.
(5) Compensation is payable out of money appropriated by the
Parliament.
(6) For the purposes of subsection (1), damage to data includes
damage by erasure of data or addition of other data.
214B Powers of officers for purposes of Customs Tariff
(Anti-Dumping) Act 1975
(1) For the purposes of the Customs Tariff (Anti-Dumping) Act 1975
an authorized officer may, at all reasonable times, enter premises
where there are kept any accounts, books or other records relating
to goods exported to Australia or manufactured or produced, or
sold, in Australia and may inspect any such accounts, books,
documents or other records and make and retain copies of, or take
and retain extracts from, any such accounts, books, documents or
other records.
(2) Where an authorized officer proposes to enter any premises under
subsection (1), he or she shall, if requested to do so by the occupier
or person in charge of the premises, produce for inspection written
evidence of the fact that he or she is an authorized officer and, if he
or she fails to do so, he or she is not authorized to enter the
premises.
(3) The occupier or person in charge of premises referred to in
subsection (1) shall provide the authorized officer with all
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reasonable facilities and assistance for the effective exercise of his
or her powers under subsection (1).
Penalty: 10 penalty units.
(4) An authorized officer may, by notice signed by him or her, require
a person whom he or she believes to be capable of giving
information that is relevant to the operation of the Customs Tariff
(Anti-Dumping) Act 1975 and relates to goods exported to
Australia or manufactured or produced, or sold, in Australia to
attend before him or her at the time and place specified in the
notice and there to answer questions and produce to him or her
such accounts, books, documents or other records in relation to
goods exported to Australia or manufactured or produced, or sold,
in Australia as are referred to in the notice.
(5) An authorized officer may make and retain copies of, or take and
retain extracts from, any accounts, books, documents or other
records produced in pursuance of subsection (4).
(6) A person is not excused from answering a question or producing
any accounts, books, documents or other records when required to
do so under subsection (4) on the grounds that the answer to the
question, or the production of the accounts, books, documents or
other records, might tend to incriminate the person or make him or
her liable to a penalty, but the person’s answer to any such
question or the production by him or her of any such accounts,
books, documents or other records is not admissible in evidence
against him or her in proceedings other than proceedings for an
offence against this section or proceedings in respect of the falsity
of any such answer.
(7) An authorized officer may examine, on oath or affirmation, a
person attending before him or her in pursuance of subsection (4)
and, for that purpose, may administer an oath or affirmation to that
person.
(8) The oath or affirmation to be made by a person for the purposes of
subsection (7) is an oath or affirmation that the answers he or she
will give to questions asked of him or her will be true.
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(9) A person shall not refuse or fail:
(a) to attend before an authorized officer; or
(b) to make an oath or an affirmation; or
(c) to answer a question or produce an account, book, document
or other record;
when so required in pursuance of this section.
Penalty: 10 penalty units.
(10) Subsection (9) does not apply if the person has a reasonable
excuse.
Subdivision JA—Powers to monitor and audit—
Australia-United States Free Trade Agreement
214BAA Simplified outline
The following is a simplified outline of this Subdivision:
• This Subdivision allows certain officers (verification officers) to enter premises, and to exercise certain powers (AUSFTA
verification powers) in or on the premises, for the purpose of
verifying information relating to the export, production or
transportation of textile and clothing goods that are exported
to the US.
• However, verification officers may only enter premises under this Subdivision with the occupier’s consent.
• In entering premises and exercising AUSFTA verification powers, verification officers may be accompanied by US
customs officials, but only with the occupier’s consent.
214BAB Definitions
In this Subdivision:
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Agreement means the Australia-United States Free Trade
Agreement done at Washington DC on 18 May 2004, as amended
from time to time.
Note: In 2004 the text of the Agreement was accessible through the website
of the Department of Foreign Affairs and Trade.
AUSFTA verification powers has the meaning given by
section 214BAC.
Harmonized System has the same meaning as in section 153YA.
occupier of premises includes a person who is apparently in charge
of the premises.
textile and clothing goods means goods that are classified to:
(a) subheading 4202.12, 4202.22, 4202.32 or 4202.92 of
Chapter 42 of the Harmonized System; or
(b) any of Chapters 50 to 63 of the Harmonized System; or
(c) heading 7019 of Chapter 70 of the Harmonized System; or
(d) subheading 9409.90 of Chapter 94 of the Harmonized
System.
US means the United States of America.
US customs official means a person representing the customs
administration of the US.
verification officer means a person authorised under
section 214BAD to enter premises and to exercise AUSFTA
verification powers.
214BAC AUSFTA verification powers
(1) For the purposes of this Subdivision, the following are the
AUSFTA verification powers:
(a) the power to search premises;
(b) the power to take photographs (including a video recording),
or make sketches, of premises or anything at premises;
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(c) the power to inspect, examine, count, measure, weigh, gauge,
test or analyse, and take samples of, anything in or on
premises;
(d) the power to inspect any document or record in or on
premises;
(e) the power to take extracts from, or make copies of, any
document or record in or on premises;
(f) the power to take into or onto premises any equipment or
material reasonably necessary for the purpose of exercising a
power under paragraph (a), (b), (c), (d) or (e);
(g) the power to test and operate record-keeping, accounting,
computing or other operating systems of any kind that are at
premises and may be used to generate or record information
or documents of a kind that may be communicated to the
Department;
(h) the powers in subsections (2) and (3).
Operation of equipment
(2) For the purposes of this Subdivision, the AUSFTA verification
powers include the power to operate equipment at premises to see
whether:
(a) the equipment; or
(b) a disk, tape or other storage device that:
(i) is at the premises; and
(ii) can be used with the equipment or is associated with it;
contains information that is relevant to the verification of
information relating to the export, production or transportation of
textile and clothing goods that are exported to the US.
Removing documents and disks etc.
(3) For the purposes of this Subdivision, the AUSFTA verification
powers include the following powers in relation to information
described in subsection (2) that is found in the exercise of the
power under that subsection:
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(a) the power to operate equipment or other facilities at the
premises to put the information in documentary form and
remove the documents so produced;
(b) the power to operate equipment or other facilities at the
premises to transfer the information to a disk, tape or other
storage device:
(i) that is brought to the premises for the exercise of the
power; or
(ii) that is at the premises and the use of which for the
purpose has been agreed in writing by the occupier of
the premises;
and to remove the disk, tape or other storage device from the
premises.
214BAD Appointment of verification officers
(1) The Comptroller-General of Customs may, by writing, authorise an
officer to enter premises, and to exercise AUSFTA verification
powers in or on premises, for the purposes of this Subdivision.
Who may be authorised to be a verification officer
(2) The Comptroller-General of Customs must not do so unless the
Comptroller-General of Customs is satisfied that the officer is
suitably qualified, because of the officer’s abilities and experience,
to exercise AUSFTA verification powers.
Form of authorisation
(3) An authorisation may apply:
(a) generally; or
(b) during a specified period; or
(c) in or on specified premises; or
(d) during a specified period in or on specified premises.
AUSFTA verification powers to be used only as authorised
(4) This Subdivision does not allow:
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(a) an officer who is authorised to enter premises and exercise
AUSFTA verification powers during a specified period to
enter the premises or exercise the powers at a time outside
that period; or
(b) an officer who is authorised to enter specified premises and
to exercise AUSFTA verification powers in or on the
premises to enter other premises or to exercise the powers in
or on the other premises.
214BAE Verification officers may enter premises and exercise
AUSFTA verification powers with consent
(1) A verification officer may enter premises, and exercise AUSFTA
verification powers in or on the premises, to the extent that it is
reasonably necessary for the purpose of verifying information
relating to the export, production or transportation of textile and
clothing goods that are exported to the US.
Occupier’s consent required
(2) However, a verification officer must not enter premises under this
section unless the occupier of the premises consents to the officer
entering the premises and exercising AUSFTA verification powers
in or on the premises.
(3) Before obtaining a consent under subsection (2), a verification
officer must give to the occupier of the premises a written notice
stating:
(a) that the officer wishes to enter the premises and exercise
AUSFTA verification powers in or on the premises; and
(b) the period during which the officer wishes to exercise the
powers; and
(c) the name of any US customs official who the officer
proposes will accompany the officer.
(4) Before obtaining a consent under subsection (2), a verification
officer must tell the occupier of the premises that the occupier may
refuse consent.
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(5) An occupier of premises may express a consent to be limited to
entry to the premises, and to the exercise of AUSFTA verification
powers in or on the premises, during a particular period unless the
occupier withdraws the consent before the end of that period.
(6) An occupier’s consent that is not so limited has effect in relation to
any entry to the premises, and to any exercise of AUSFTA
verification powers in or on the premises, until the occupier
withdraws the consent.
Verification officer must leave premises if consent withdrawn
(7) A verification officer must leave the premises if the occupier
withdraws the consent.
Consent to be voluntary
(8) A consent of a person does not have effect for the purposes of this
section unless it is voluntary.
Consent, or withdrawal of consent, to be in writing
(9) A consent of a person, or a withdrawal of consent by a person,
does not have effect for the purposes of this section unless it is in
writing.
Notice setting out the occupier’s rights and obligations
(10) Before exercising AUSFTA verification powers in respect of
premises, a verification officer must give to the occupier of the
premises a written notice setting out the occupier’s rights and
obligations under this Subdivision.
Production of identity card
(11) Before a verification officer enters premises or exercises any
AUSFTA verification powers, he or she must produce his or her
identity card to the occupier.
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214BAF US customs officials may accompany verification officers
Occupier’s consent required
(1) In entering premises and exercising AUSFTA verification powers,
a verification officer may be accompanied by one or more US
customs officials, but only if the officer obtains the consent of the
occupier of the premises to those officials accompanying the
officer.
(2) Before obtaining such a consent, a verification officer must tell the
occupier of the premises that the occupier may refuse consent.
US customs officials must leave premises if consent withdrawn
(3) The US customs officials must leave the premises if the occupier
withdraws the consent.
Consent to be voluntary
(4) A consent of a person does not have effect for the purposes of this
section unless it is voluntary.
Consent, or withdrawal of consent, to be in writing
(5) A consent of a person, or a withdrawal of consent by a person,
does not have effect for the purposes of this section unless it is in
writing.
214BAG Availability of assistance in exercising AUSFTA
verification powers
In entering premises and exercising AUSFTA verification powers,
a verification officer may obtain such assistance as is necessary
and reasonable in the circumstances.
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214BAH Verification officer may ask questions
(1) If a verification officer is in or on premises that he or she entered
under this Subdivision, the officer may request the occupier to
answer any questions put by the officer.
(2) The occupier is not obliged to comply with the request.
214BAI Verification officer may ask for assistance
(1) If a verification officer is in or on premises that he or she entered
under this Subdivision, then, while the officer is entitled to remain
in or on the premises, the officer may request the occupier to
provide reasonable assistance to the officer for the purpose of the
officer’s exercise of AUSFTA verification powers in or on the
premises.
(2) The occupier is not obliged to comply with the request.
214BAJ Verification officer may disclose information to US
A verification officer may disclose any information obtained in
exercising AUSFTA verification powers to a US customs official
for the purpose of a matter covered by Article 4.3 of the
Agreement.
214BAK Operation of electronic equipment at premises
A person may operate electronic equipment at premises in order to
exercise a power under this Subdivision only if he or she believes
on reasonable grounds that the operation of the equipment can be
carried out without damage to the equipment.
214BAL Compensation for damage to electronic equipment
(1) This section applies if:
(a) as a result of equipment being operated as mentioned in
section 214BAC:
(i) damage is caused to the equipment; or
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(ii) the data recorded on the equipment is damaged; or
(iii) programs associated with the use of the equipment, or
with the use of the data, are damaged or corrupted; and
(b) the damage or corruption occurs because:
(i) insufficient care was exercised in selecting the person
who was to operate the equipment; or
(ii) insufficient care was exercised by the person operating
the equipment.
(2) The Commonwealth must pay the owner of the equipment, or the
user of the data or programs, such reasonable compensation for the
damage or corruption as the Commonwealth and the owner or user
agree on.
(3) However, if the owner or user and the Commonwealth fail to
agree, the owner or user may institute proceedings in the Federal
Court of Australia for such reasonable amount of compensation as
the Court determines.
(4) In determining the amount of compensation payable, regard is to
be had to whether the occupier of the premises, or the occupier’s
employees and agents, if they were available at the time, provided
any appropriate warning or guidance on the operation of the
equipment.
(5) Compensation is payable out of money appropriated by the
Parliament.
(6) For the purposes of subsection (1):
damage, in relation to data, includes damage by erasure of data or
addition of other data.
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Subdivision K—Miscellaneous
214BA Nature of functions of magistrate under sections 203S and
205E
(1) A function of making an order conferred on a magistrate by
section 203S or 205E is conferred on the magistrate in a personal
capacity and not as a court or a member of a court.
(2) Without limiting the generality of subsection (1), an order made by
a magistrate under section 203S or 205E has effect only by virtue
of this Act and is not taken, by implication, to be made by a court.
(3) A magistrate performing a function of, or connected with, making
an order under section 203S or 205E has the same protection and
immunity as if he or she were performing that function as, or as a
member of, a court (being the court of which the magistrate is a
member).
(4) The Governor-General may make arrangements with the Governor
of a State, the Chief Minister of the Australian Capital Territory or
the Administrator of the Northern Territory for the performance, by
all or any of the persons who from time to time hold office as
magistrates in that State or Territory, of the function of making
orders under section 203S or 205E.
215 Collector may impound documents
The Collector may impound or retain any document presented in
connexion with any entry or required to be produced under this
Act, but the person otherwise entitled to such document shall in
lieu thereof be entitled to a copy certified as correct by the
Collector and such certified copy shall be received in all courts as
evidence and of equal validity with the original.
217 Translations of foreign invoices
If any document in a foreign language be presented to any officer
for any purpose connected with the Customs Acts, the Collector
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may require to be supplied with an English translation to be made
at the expense of the owner by such person as the Collector may
approve or to be verified as he or she may require.
218 Samples
Samples of any goods under customs control may for any purpose
deemed necessary by the Collector be taken utilized and disposed
of by any officer in manner prescribed.
218A Disposal of certain abandoned goods
(1) If a Collector has reason to believe that goods found at a Customs
place:
(a) are not required to be, or are not able to be, entered for home
consumption; and
(b) have been abandoned by their owner;
the Collector may take steps to dispose of the goods in any manner
he or she thinks appropriate.
(2) For the purposes of subsection (1), a Collector is taken to have
reason to believe that goods found at a Customs place have been
abandoned if a period prescribed for the purposes of this
subsection, not exceeding 120 days, has passed since the goods
were found at that place and no person has claimed ownership of
the goods.
(3) If the Collector sells the goods, any expenses incurred by the
Commonwealth in collecting and housing them and ultimately
arranging for their disposal may be offset against any money
realised on their sale.
(4) Nothing in this provision prevents a person, at any time after the
end of the prescribed period in relation to particular goods found at
a Customs place, from seeking compensation for those goods in
accordance with section 4AB.
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(5) For the purposes of this section, the Collector must ensure that
there is created and maintained a record, in writing, specifying, in
respect of particular goods found at a Customs place:
(a) the date on which and place at which the goods were found;
and
(b) if the goods are subsequently disposed of—the date and
manner of their disposal; and
(c) if the goods are sold—the amount realised on their sale and
any amount offset against that amount in accordance with
subsection (3).
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Section 219L
Division 1B—Detention and search of suspects
Subdivision A—Detention and frisk search of suspects
219L Detention for frisk search
(1) Where a detention officer suspects on reasonable grounds that a
person is unlawfully carrying any prohibited goods on his or her
body, an officer of Customs may, while a person is at a designated
place, detain the person at the place for the purposes of being
searched under this Subdivision.
(1A) If:
(a) officers have boarded a ship, aircraft or installation under
section 187 for the purpose of conducting a search, or
exercising any other power, under that section, in relation to
that ship, aircraft or installation; and
(b) a detention officer suspects on reasonable grounds that a
person who is on board the ship, aircraft or installation is
unlawfully carrying prohibited goods on his or her body;
the detention officer may detain the person for the purpose of being
searched under this Subdivision.
(2) Without limiting the generality of subsection (1) or (1A), a
suspicion on reasonable grounds for the purposes of that subsection
includes a suspicion reasonably formed on the basis of any of the
following:
(a) the person’s travel itinerary, including plans in relation to
places that have been visited or are intended to be visited by
the person;
(b) declarations or statements made under a law of the
Commonwealth by the person in the course of arriving in or
departing from Australia;
(c) documents in the person’s possession, including passports,
visas or tickets;
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(d) unusual behaviour of the person observed by or reported to
an officer of Customs;
(e) the contents of or appearance of any visible item carried by
the person or, if the person has baggage, of the person’s
baggage, whether or not carried by the person;
(f) the answers given by the person in relation to questions asked
by an officer of Customs in the exercise of powers under this
Act, or the refusal or failure of the person to answer such
questions;
(g) the documents produced by the person in compliance with an
obligation under this Act, or the refusal or failure of the
person to produce such documents.
219M Frisk search
(1A) If a person is detained under section 219L, an officer of Customs
may:
(a) carry out a frisk search of the person to determine whether
the person is unlawfully carrying prohibited goods; and
(b) recover any prohibited goods found in the course of the frisk
search.
(1) A frisk search of a person detained under section 219L is not to be
carried out unless it is carried out:
(a) as soon as practicable after the detainee is detained; and
(b) by an officer of Customs who is of the same sex as the
detainee.
(2) Before carrying out the frisk search of a person who is detained in
a designated place that is a section 234AA place, the officer of
Customs must:
(a) advise the detainee of the detainee’s right to request that the
search be carried out in an area of the place of detention that
would, in the opinion of the Comptroller-General of
Customs, provide adequate personal privacy to the detainee
during the search; and
(b) if the detainee so requests, take the detainee to such an area.
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Section 219N
(3) If the detainee is detained at a designated place other than a
section 234AA place, then, in the conduct of a frisk search of the
detainee, the officer conducting the search must use his or her best
endeavours to give the detainee as much personal privacy as the
circumstances of the search allow.
219N Power to require the production of things
The officer of Customs carrying out a frisk search of a person
detained in the circumstances referred to in subsection 219L(1) or
(1A) may require the production of any thing found, as a result of
that search, to be carried on the body of the detainee in order to
determine whether it is, or contains, prohibited goods unlawfully
carried by the detainee.
219P Persons to whom section 219R applies
Section 219R applies to a person detained under
subsection 219L(1) or (1A) if:
(a) the detainee refuses to submit to a frisk search under this
Subdivision; or
(b) the detainee, having submitted to the frisk search, refuses to
produce a thing that he or she is required to produce under
section 219N.
Subdivision B—Detention and external search of suspects
219Q Detention for external search
(1) Where a detention officer or police officer suspects on reasonable
grounds that a person is unlawfully carrying any prohibited goods
on his or her body, an officer of Customs or police officer may
detain the person for the purposes of being searched under this
Subdivision.
(2) Where a person is so detained, an officer of Customs or police
officer must, as soon as practicable, take the person to:
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(a) a detention place that the officer considers suitable for the
detention of the person for the purposes of this Subdivision;
or
(b) a place (other than a detention place):
(i) if the person is detained by a detention officer—that, in
the opinion of the Comptroller-General of Customs,
affords adequate personal privacy to the person; or
(ii) if the person is detained by a police officer—that, in the
police officer’s opinion, affords adequate personal
privacy to the person.
219R External search
External search by consent or order
(1) Where:
(a) by force of section 219P, this section applies to a person
detained under section 219L; or
(b) a detention officer or police officer suspects on reasonable
grounds that a person detained under section 219Q is
unlawfully carrying prohibited goods on his or her body;
then:
(c) if:
(i) there are reasonable grounds to believe that the detainee
is not in need of protection; and
(ii) the detainee consents to be searched; and
(iii) the requirements of section 219RAA are met in respect
of that consent;
an officer of Customs or police officer must, as soon as
practicable, carry out an external search of the detainee; or
(d) in any other case, the detention officer or police officer must,
as soon as practicable, apply to a Justice or, in the
circumstances set out in subsection (1A), to an authorised
officer, for an order for an external search of the detainee.
(1A) The detention officer or police officer may apply to an authorised
officer only if:
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(a) the detainee has waived his or her right to have the
application for an order considered by a Justice; or
(b) a Justice is not reasonably available to consider such an
application.
Making an order for an external search
(2) Subject to subsection (3), the person to whom an application is
made may order that an external search of the detainee be carried
out.
Note: A copy of the order is to be given to the detainee (or the person in
whose presence the external search is to be carried out) under
section 219ZAD.
(3) The person must not make such an order unless he or she is
satisfied that there are reasonable grounds for suspecting that the
detainee is unlawfully carrying prohibited goods.
Order for release of detainee
(4) Where the person does not make such an order, he or she must
order that the detainee be released immediately.
Detainee in need of protection
(5) If an external search of the detainee is ordered and the person
making the order is satisfied that the detainee is in need of
protection, the person must order that the search be carried out in
the presence of:
(a) the detainee’s legal guardian; or
(b) a specified person (not being an officer of Customs or a
police officer) who is capable of representing the detainee’s
interests in relation to the search.
(6) So far as is practicable, a person mentioned in an order under
subsection (5) as the person in whose presence an external search
is to be carried out must be acceptable to the detainee.
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Communicating with others
(7) Subject to subsection (8), the detainee may at any time
communicate with another person.
(8) An officer of Customs or police officer may stop the detainee from
communicating with another person if the officer believes on
reasonable grounds that such communication should be stopped in
order to:
(a) safeguard the processes of law enforcement; or
(b) protect the life and safety of any person.
Carrying out external search
(9) Where:
(a) an external search of the detainee is ordered; and
(b) a detention officer or police officer still suspects on
reasonable grounds that the detainee is unlawfully carrying
prohibited goods;
the detention officer or police officer must ensure that an external
search of the detainee is carried out as soon as practicable.
(10) The search must be carried out:
(a) by an officer of Customs or a police officer; and
(b) in accordance with the order and this section.
(11) An external search of the detainee is to be carried out by a person
who is of the same sex as the detainee.
External search using prescribed equipment
(11A) Prescribed equipment may be used in carrying out the external
search if, and only if, consent to the use of the equipment in
carrying out the search has been given by the detainee and the
requirements of section 219ZAA are met.
Note 1: Section 219ZAB deals with regulations prescribing equipment.
Note 2: A detainee may be given, under section 219ZAD, a copy of the record
of the invitation to consent and any consent of the detainee.
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Note 3: Any photograph or image taken using the prescribed equipment must
be destroyed in accordance with section 219ZAE.
(11B) If use of the prescribed equipment involves samples from the
detainee’s body, the equipment may be used in the search only
with samples from the outer surface of the detainee’s hand.
Note: Any samples taken must be destroyed in accordance with
section 219ZAE.
(11C) To avoid doubt, the search may be continued without the use of the
prescribed equipment if the use of the equipment produces an
indication that the detainee is or may be carrying prohibited goods.
Questioning a detainee
(12) While:
(a) a person is detained under section 219L and, by force of
section 219P, this section applies to the person; or
(b) a person is detained under section 219Q;
a detention officer or police officer may question the person:
(c) for the purpose of carrying out an external search of the
person under this section; or
(d) concerning any prohibited goods found to have been illegally
carried by the person on his or her body as a result of the
carrying out of an external search of the person under this
section.
(13) The detention officer or police officer must not question the
detainee under subsection (12) unless the detention officer or
police officer has informed the detainee:
(a) that the detainee is not obliged to answer any questions asked
of him or her; and
(b) that anything said by him or her may be used in evidence;
and
(c) of his or her right to communicate with another person.
Meaning of authorised officer
(14) In this section:
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authorised officer means an officer of Customs who is a member
of a class of officers of Customs declared by the
Comptroller-General of Customs to be authorised officers in
relation to particular circumstances or places.
219RAA Videotape record may be made of external search
(1) In inviting a detainee to consent to an external search, an officer of
Customs must have told the detainee:
(a) that a videotape or other electronic record may be made of
the external search; and
(b) that, if such a record is made, the record could be used in
evidence against the detainee in a court; and
(c) that, if such a record is made, a copy of the record will be
provided to the detainee; and
(d) that the invitation, and any giving of consent, was being or
would be itself recorded by audiotape, videotape or other
electronic means or in writing.
Note: Any videotape or electronic record made of an external search must be
destroyed in accordance with section 219ZAE.
(2) The invitation to consent and any giving of consent must have been
recorded by audiotape, videotape or other electronic means or in
writing.
Note: A detainee may be given, under section 219ZAD, a copy of the record
of the invitation to consent and any consent of the detainee.
(3) The officer making the videotape or other electronic record must
be of the same sex as the detainee.
(4) If, in the absence of consent by the detainee to an external search,
an application is made for an order under subsection 219R(2) for
an external search, that order may authorise the making of a
videotape or other electronic record of the external search.
(5) If, in the course of carrying out an external search, an officer of
Customs or a police officer finds evidence that the detainee is
unlawfully carrying prohibited goods, that officer may, without the
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further consent of the detainee, take a photograph of the prohibited
goods on the detainee.
Note: Any photograph taken must be destroyed in accordance with
section 219ZAE.
Subdivision C—Detention and internal search of persons
suspected of internally concealing substances etc.
219RA Certain Judges and Magistrates eligible to give orders under
this Subdivision
(1) A Judge of the Federal Court of Australia, of the Supreme Court of
the Australian Capital Territory or of the Family Court of Australia
may, by writing, consent to be nominated by the Minister under
subsection (2).
(2) The Minister may, by writing, nominate a Judge of a court referred
to in subsection (1) in relation to whom a consent is in force under
that subsection to be a Division 1B Judge.
219S Initial detention
(1) If a detention officer or police officer suspects on reasonable
grounds that a person is internally concealing a suspicious
substance, an officer of Customs or police officer may detain the
person for the purposes of:
(a) carrying out an internal non-medical scan under
section 219SA; or
(b) enabling an application to be made under section 219T for an
order for the person to be detained.
(2) If the person is so detained, an officer of Customs or police officer:
(a) must, as soon as practicable, take the person to the nearest
detention place that the officer considers suitable for the
detention of the person for the purposes of this Subdivision;
and
(b) may detain the person at that place for those purposes.
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Note: See also subsections 219Z(3) to (6) for places at which a person can
be detained if an internal medical search of the person is carried out.
219SA Internal non-medical scan using prescribed equipment
(1) If a person has been detained under section 219S, an officer of
Customs may carry out an internal non-medical scan of the person,
as soon as practicable, if:
(a) there are reasonable grounds to believe that the detainee is
not in need of protection; and
(b) the detainee consents to an internal non-medical scan using
equipment prescribed for the purposes of this subsection; and
(c) the requirements of section 219ZAA are met in inviting the
detainee to so consent.
(2) An internal non-medical scan of a detainee must be carried out:
(a) using equipment prescribed for the purposes of
subsection (1); and
(b) by an officer who is authorised for the purposes of
subsection 219ZAA(3) to use that equipment.
Note 1: The officer must also be the same sex as the detainee (see
subsection 219ZAA(3)).
Note 2: Any photograph or image taken using the prescribed equipment must
be destroyed in accordance with section 219ZAE.
219SB Seeking detention order following invitation to consent to
internal non-medical scan
If a person has been detained under section 219S, the
Comptroller-General of Customs or a police officer must, as soon
as practicable, apply for an order under section 219T that the
detainee be detained if:
(a) the detainee has been invited to consent to an internal
non-medical scan using equipment prescribed for the
purposes of subsection 219SA(1); and
(b) any of the following apply:
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(i) the detainee does not consent to the internal
non-medical scan;
(ii) the internal non-medical scan of the detainee is begun
but not completed, and a detention officer or police
officer suspects on reasonable grounds that the detainee
is internally concealing a suspicious substance;
(iii) after carrying out the internal non-medical scan of the
detainee, a detention officer or police officer suspects
on reasonable grounds that the detainee is internally
concealing a suspicious substance; and
(c) subsection 219V(2) does not apply (consent to internal
medical search).
Note 1: An officer of Customs or a police officer must arrange for an internal
medical search of the detainee by a medical practitioner if
subsection 219V(2) applies.
Note 2: The detainee must be released under section 219ZE if no detention
officer suspects on reasonable grounds that the detainee is concealing
a suspicious substance.
219T Initial order for detention
(1A) This section applies if:
(a) a person is detained under section 219S; and
(b) subsection 219V(2) does not apply (consent to internal
medical search); and
(c) for a person who has been invited to consent to an internal
non-medical scan using prescribed equipment—the
Comptroller-General of Customs or a police officer is
required, under section 219SB, to apply for an order under
this section.
(1) The Comptroller-General of Customs or a police officer must, as
soon as practicable, apply:
(a) if there are reasonable grounds to suspect that the person is in
need of protection—to a Division 1B Judge; or
(b) in any other case—to a Division 1B Judge or a Division 1B
Magistrate;
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for an order that the detainee be detained.
(2) Subject to subsection (3), the Judge or Magistrate may order that
the detainee be detained under this section for a period of 48 hours
from:
(a) the time at which the detention began; or
(b) the time at which the order is made;
as the Judge or Magistrate thinks fit.
(3) The Judge or Magistrate must not make such an order unless he or
she is satisfied that there are reasonable grounds for suspecting that
the detainee is internally concealing a suspicious substance.
(4) Where the Judge or Magistrate does not make such an order, he or
she must order that the detainee be released immediately.
(5) Where:
(a) a Judge or Magistrate orders that a detainee be detained
under this section; and
(b) the Judge or Magistrate is satisfied that the detainee is in
need of protection;
the Judge or Magistrate must appoint a person (not being an officer
of Customs or police officer) to represent the detainee’s interests in
relation to this Division until the detainee is no longer in need of
protection.
(6) So far as is practicable, a person so appointed must be acceptable
to the detainee.
219U Renewal of order for detention
(1) Where:
(a) a person is being detained under an order under section 219T;
and
(b) a detention officer or police officer decides that a further
period of detention is necessary in order to determine
whether the person is internally concealing a suspicious
substance;
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the Comptroller-General of Customs or a police officer may apply:
(c) if there are reasonable grounds to suspect that the detainee is
in need of protection—to a Division 1B Judge; or
(d) in any other case—to a Division 1B Judge or a Division 1B
Magistrate;
for an order that the detainee be further detained.
(2) Subject to subsection (3), the Judge or Magistrate may order that
the detainee be further detained under this section for a period of
48 hours from the end of the period for which the unexpired order
is in force.
(3) The Judge or Magistrate must not make such an order unless he or
she is satisfied that there are reasonable grounds for suspecting that
the detainee is internally concealing a suspicious substance.
(4) Where the Judge or Magistrate does not make such an order, he or
she must order that, at the end of the period for which the
unexpired order is in force, the detainee be released immediately.
219V Arrangement for internal medical search
Application of section
(1) This section applies only so long as a detention officer or police
officer suspects on reasonable grounds that the detainee is
internally concealing a suspicious substance.
Consent to internal medical search
(2) If:
(a) there are no reasonable grounds to believe that the detainee is
in need of protection; and
(b) the detainee signs a written consent to an internal medical
search;
an officer of Customs or police officer must, as soon as practicable,
arrange for an internal medical search of the detainee.
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Note: A detainee may be given, under section 219ZAD, a copy of the
consent of the detainee.
Application for order for internal medical search
(3) If:
(a) there are no reasonable grounds to believe that the detainee is
in need of protection; and
(b) the detainee has been detained under section 219U; and
(c) the detainee has not signed a written consent to an internal
medical search;
the Comptroller-General of Customs or a police officer must,
before the end of the period of detention under that section, apply
to a Division 1B Judge for an order for an internal medical search
of the detainee.
(4) If there are reasonable grounds to believe that the detainee is in
need of protection, the Comptroller-General of Customs or a police
officer must:
(a) if a person has been appointed under subsection 219T(5) or
219X(3) to represent the detainee’s interests in relation to
this Division and that person consents to an internal medical
search of the detainee—as soon as practicable after the
consent is given; or
(b) if paragraph (a) does not apply, and the detainee has been
detained under section 219U—before the end of the period of
that detention;
apply to a Division 1B Judge for an order for an internal medical
search of the detainee.
Extension of detention period
(5) After the end of a period of detention under section 219S, 219T or
219U, the detainee may be further detained by force of this
subsection:
(a) if subsection (2) applies—until the internal medical search is
completed; or
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(b) if subsection (3) or (4) applies—until an order under this
section is granted.
Order for internal medical search
(6) Subject to subsections (9) and (10), the Judge may order that:
(a) an internal medical search of the detainee be carried out, the
search to start:
(i) if consent to the search has been given under
paragraph (4)(a)—as soon as practicable after the order
is made and no later than a time specified in the order;
or
(ii) in any other case—no sooner than the end of the period
of detention under section 219U, but as soon as
practicable after the end of that period and no later than
a time specified in the order; and
(b) the detainee be detained for so long as is reasonably
necessary for the internal medical search to be completed.
Order for release
(7) Where the Judge does not make such an order, he or she must order
that the detainee be released immediately.
Extension of time for starting internal medical search
(8) Subject to subsections (9) and (10), on an application made by the
Comptroller-General of Customs or a police officer within the time
specified in an order under paragraph (6)(a), or the time as
extended under this subsection, the Judge may extend that time.
Limitation on making order
(9) The Judge must not make an order under subsection (6), or grant
an extension of time under subsection (8), unless he or she is
satisfied that there are reasonable grounds for suspecting that the
detainee is internally concealing a suspicious substance.
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Time for starting internal medical search
(10) Subject to subsection (11), the time specified in an order under
paragraph (6)(a), including that time as extended under
subsection (8), must not be later than 48 hours after:
(a) if the detainee is being detained under section 219S, 219T or
219U—the end of the period of that detention; or
(b) if the detainee is being detained under subsection (5)—the
time when that detention began.
(11) If the Judge is satisfied that the detainee will refuse, or has refused,
to submit to an internal medical search in spite of an order having
been made under subsection (6), the time specified in the order
under paragraph (6)(a), including that time as extended under
subsection (8), is to be such time as the Judge considers
appropriate in order to allow an internal medical search to be
carried out.
219W Detention under this Subdivision
(1) A person detained under this Subdivision may at any time:
(a) consult a lawyer; or
(b) subject to subsection (3), communicate with another person.
(2) Where a person detained under this Subdivision wishes to consult a
lawyer, an officer of Customs or police officer must arrange for the
person to consult a lawyer of the person’s choice.
(3) An officer of Customs or police officer may stop a person so
detained from communicating with another person if the officer
believes on reasonable grounds that such communication should be
stopped in order to:
(a) safeguard the processes of law enforcement; or
(b) protect the life and safety of any person.
(4) While a person is being detained under an order under this
Subdivision, or has consented to an internal search under this
Subdivision, a detention officer or police officer may ask the
person such questions as are reasonable:
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(a) to determine whether the person is internally concealing a
suspicious substance; or
(b) concerning any such substance found to have been internally
concealed by the person.
(5) The detention officer or police officer must not question the
detainee under subsection (4) unless the detention officer or police
officer has informed the detainee:
(a) that the detainee is not obliged to answer any questions asked
of him or her; and
(b) that anything said by him or her may be used in evidence;
and
(c) of his or her right to consult a lawyer or communicate with
another person.
(6) While the person is detained under an order made under this
Subdivision:
(a) subject to section 219ZG, the person is to be detained at a
detention place; and
(b) the detention is to be conducted with such medical
supervision as is specified in an order relating to the person’s
detention under this Subdivision; and
(c) the detainee, his or her representative or (where applicable) a
person appointed under subsection 219T(5) or 219X(3) to
represent the detainee’s interests in relation to this Division
may at any time apply to:
(i) if the order was made by a Judge—a Division 1B Judge;
or
(ii) if the order was made by a Magistrate—a Division 1B
Judge or a Division 1B Magistrate;
for the order to be revoked.
219X Detainee becoming in need of protection
(1) If:
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(a) at any time while a person is being detained under this
Subdivision, there are reasonable grounds to believe that the
detainee has become in need of protection; and
(b) until that time, the detainee has not been treated under this
Subdivision as being in need of protection;
the Comptroller-General of Customs or a police officer must, as
soon as practicable, apply for an order under this section.
(2) The application is to be made:
(a) if the person is being detained under an order made by a
Division 1B Judge or Division 1B Magistrate—to such a
Judge or Magistrate, as the case may be; or
(b) if not—to a Division 1B Judge.
(3) The Judge or Magistrate must, if satisfied that the detainee is in
need of protection, appoint a person (not being an officer of
Customs or a police officer) to represent the detainee’s interests in
relation to this Division until the detainee is no longer in need of
protection.
(4) So far as is practicable, a person so appointed must be a person
acceptable to the detainee.
219Y Applications for orders under this Subdivision
(1) A detainee must be given adequate opportunity to obtain legal
advice and legal representation in relation to an application for an
order under this Subdivision.
(2) An application under this Subdivision may be made orally or in
writing and, subject to subsection (5), must be made in person, and
on oath or affirmation, at a hearing before the relevant Judge or
Magistrate.
(3) Subject to subsection (4), the detainee has the right to be present at,
to make submissions to, and to be represented before, any hearing
before the Judge or Magistrate.
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(4) The Judge or Magistrate, to the extent that he or she thinks
necessary to:
(a) safeguard the processes of law enforcement; or
(b) protect the life and safety of any person;
may:
(c) restrict the rights under subsection (3) of the detainee to hear
or have access to evidence presented by or on behalf of the
Comptroller-General of Customs or a police officer; or
(d) order that a witness not be required to answer a question or to
produce a document.
(5) Where it is not practicable to make an application under this
Subdivision in person, the application may be made by telephone
or any other appropriate method of communication, and:
(a) if the Judge or Magistrate so requires—the detainee or the
detainee’s representative is to be given an opportunity to
make submissions to the Judge or Magistrate by the same
method of communication; and
(b) as soon as practicable after making the application, the
Comptroller-General of Customs or a police officer must
give the Judge or Magistrate a statutory declaration setting
out the facts and reasons supporting the application.
219Z Internal medical search by medical practitioner
(1) An internal medical search is to be carried out by a medical
practitioner.
(2) Where the detainee is in need of protection, the search is to be
carried out in the presence of the person appointed under
subsection 219T(5) or 219X(3).
(3) Subject to subsection (5), the search is to be carried out at a place
that:
(a) is specified in regulations made for the purposes of this
subsection; or
(b) is provided with the technical, paramedical and other services
prescribed for the purposes of this subsection.
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(4) If the person is not being detained at such a place, an officer of
Customs or police officer must, as soon as practicable:
(a) take the person to the nearest such place that the officer
considers, on reasonable grounds, to be suitable for the
search; and
(b) continue the person’s detention at that place.
(5) The recovery, during the search, of a substance or thing internally
concealed by the detainee is to be carried out at a place that:
(a) is specified in regulations made for the purposes of this
subsection; or
(b) is provided with the technical, paramedical and other services
prescribed for the purposes of this subsection.
(6) If the person is not being detained at such a place, an officer of
Customs or police officer must:
(a) take the person to the nearest such place that the officer
considers, on reasonable grounds, to be suitable for the
recovery; and
(b) continue the person’s detention at that place.
Subdivision CA—Prescribed equipment for external searches
and internal non-medical scans
219ZAA Use of prescribed equipment for external search or internal
non-medical scan
Requirements in inviting consent
(1) In inviting a detainee to consent to the use of prescribed equipment
in an external search, or to an internal non-medical scan using
prescribed equipment, an officer of Customs must tell the detainee
the following:
(a) what the prescribed equipment is;
(b) the purpose for which the prescribed equipment would be
used;
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(c) that use of the prescribed equipment could produce evidence
against the detainee that could be used in a court;
(d) what known risk (if any) would be posed to the detainee’s
health by use of the prescribed equipment;
(e) the procedure for the use of the prescribed equipment;
(f) that the prescribed equipment would be used by an officer of
Customs authorised to use the equipment;
(g) in the case of an external search—that the search would be
continued without the use of the prescribed equipment should
use of the equipment indicate that the detainee was or might
be carrying prohibited goods;
(h) in the case of an internal non-medical scan—that an order
may be sought for the detainee to be detained, and for an
internal medical search of the detainee to be carried out, if:
(i) the detainee does not consent to the internal
non-medical scan; or
(ii) after carrying out an internal non-medical scan of the
detainee, a detention officer or police officer suspects
on reasonable grounds that the detainee is internally
concealing a suspicious substance;
(i) in any case—that the invitation, and any giving of consent,
was being or would be recorded by audiotape, videotape or
other electronic means or in writing;
(j) that the detainee is entitled to a copy of those records.
Note: A detainee may be given, under section 219ZAD, a copy of the record
of the invitation to consent and any consent of the detainee.
(2) The invitation to consent and any consent must be recorded by
audiotape, videotape or other electronic means or in writing.
Equipment to be operated by officer of same sex as detainee
(3) The prescribed equipment must be operated by an authorised
officer who is of the same sex as the detainee.
Note: Section 219ZAC deals with authorisation of an officer to operate
equipment.
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Section 219ZAB
219ZAB Prescribing equipment for use in external searches and
internal non-medical scans
Equipment that may be prescribed for external searches
(1) For the purposes of subsection 219R(11A), the regulations may
prescribe only equipment that can produce an indication that a
person is or may be carrying prohibited goods on his or her body.
Equipment that may be prescribed for internal non-medical scans
(2) For the purposes of subsection 219SA(1), the regulations may
prescribe only equipment that can produce an indication that a
person is or may be internally concealing a suspicious substance.
(2A) Any equipment prescribed under subsection (2) must be configured
so that the equipment’s use, when carrying out an internal
non-medical scan, is limited to that necessary to produce an
indication that a person is or may be internally concealing a
suspicious substance.
Requirement for statement from Comptroller-General of Customs
(3) Before the Governor-General makes a regulation prescribing
equipment for the purposes of subsection 219R(11A) or 219SA(1),
the Minister must obtain from the Comptroller-General of Customs
a statement that:
(a) the equipment can safely be used to detect prohibited goods
or suspicious substances (as the case requires); and
(b) use of the equipment poses no risk, or minimal risk, to the
health of a person whom the equipment is used to search; and
(c) a person does not require professional qualifications to
operate the equipment.
Consultation with relevant authorities
(4) Before making a statement under subsection (3), the
Comptroller-General of Customs must consult any Commonwealth
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authorities (if any) that have expertise or responsibilities relevant
to the matters addressed by the statement.
(5) The Comptroller-General of Customs must table, before each
House of the Parliament, a copy of any advice received under
subsection (4) within 7 sitting days of that House after the day on
which the statement is given to the Minister.
219ZAC Authorising officers to use prescribed equipment for
external search or internal non-medical scan
(1) The Comptroller-General of Customs may authorise an officer of
Customs for the purposes of subsection 219ZAA(3) to use
prescribed equipment only if the officer has successfully completed
the training, specified in writing by the Comptroller-General of
Customs, in the operation of that equipment.
(2) The specification made under subsection (1) is not a legislative
instrument.
219ZAD Giving a record of invitation and consent, or a copy of
order
Record of invitation to consent and consent
(1) If the detainee requests it, an officer of Customs must give the
detainee, as soon as reasonably practicable:
(a) a copy of the record of an invitation to consent:
(i) to an external search under section 219R; or
(ii) to the use of prescribed equipment in the conduct of an
external search; or
(iii) to an internal non-medical scan using prescribed
equipment; and
(b) if the detainee gave consent—a copy of the record of the
detainee’s consent.
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(2) If a detainee requests it, an officer of Customs must give the
detainee, as soon as reasonably practicable, a copy of the record of
the detainee’s consent to an internal medical search.
Copy of order for external search
(3) If an order for an external search of a detainee is made under
subsection 219R(2), a copy of the order is to be given, as soon as
reasonably practicable:
(a) unless paragraph (b) applies—to the detainee; or
(b) if the detainee is in need of protection—to the person in
whose presence the external search is to be carried out.
219ZAE Records of results of external search or internal
non-medical scan
(1) This section applies to any of the following (the search record)
produced in the course of an external search of a detainee under
section 219R, or an internal non-medical scan of a detainee:
(a) a videotape or other electronic record of an external search of
the detainee;
(b) a photograph or image of the detainee’s body taken using
equipment prescribed for the purposes of
subsection 219R(11A) or 219SA(1);
(c) a photograph taken in the circumstances described in
subsection 219RAA(5);
(d) a sample from the outer surface of the detainee’s hand taken
using equipment prescribed for the purposes of
subsection 219R(11A).
Requirement for search record to be destroyed
(2) A search record must be destroyed as soon as practicable if:
(a) a period of 12 months has elapsed since the search record
was made or produced (subject to subsection (3)); and
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(b) proceedings against the detainee, relating to prohibited goods
or suspicious substances, in respect of which the search
record is relevant:
(i) have not been instituted; or
(ii) have been discontinued.
(3) A magistrate may extend the period of 12 months (or that period as
previously extended under this subsection) referred to in
paragraph (2)(a) in relation to a search record if:
(a) an officer of Customs or the Director of Public Prosecutions
applies for the extension; and
(b) the magistrate is satisfied that there are special reasons for
doing so.
(4) A search record must (subject to subsection (5)) be destroyed as
soon as practicable if:
(a) the detainee is found to have committed a relevant offence
(see subsection (7)) but no conviction is recorded; or
(b) the detainee is acquitted of a relevant offence and:
(i) no appeal is lodged against the acquittal; or
(ii) an appeal is lodged against the acquittal and the
acquittal is confirmed or the appeal is withdrawn.
Retention of search record pending destruction
(5) Despite subsection (4), a search record may be retained if:
(a) an investigation is pending into another relevant offence (see
subsection (7)); or
(b) a proceeding is pending against the detainee for another
relevant offence.
(6) The regulations must provide for the secure storage of any search
record pending its ultimate destruction.
Meaning of relevant offence
(7) For the purposes of this section, an offence is a relevant offence, in
relation to a search record, if:
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(a) the offence relates to prohibited goods or a suspicious
substance; and
(b) the search record relates to the offence.
Subdivision D—Detention generally
219ZA Detention officers
(1) The Comptroller-General of Customs may, by signed instrument,
declare a class of officers of Customs to be detention officers for
the purposes of Subdivision A.
(2) The Comptroller-General of Customs may, by signed instrument,
declare a class of officers of Customs to be detention officers for
the purposes of Subdivision B.
(3) The Comptroller-General of Customs may, by signed instrument,
declare a class of officers of Customs to be detention officers for
the purposes of Subdivision C.
219ZB Detention places
(1) A place that is:
(a) prescribed for the purposes of this subsection; or
(b) provided with amenities that satisfy standards prescribed for
the purposes of this subsection;
is a detention place for the purposes of Subdivision B.
(2) A place that is:
(a) prescribed for the purposes of this subsection; or
(b) provided with amenities that satisfy standards prescribed for
the purposes of this subsection;
is a detention place for the purposes of Subdivision C.
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Section 219ZC
219ZC Detention under this Division
(1) An officer of Customs or police officer exercising powers under
this Division in relation to a person must produce identification as
such an officer when requested by the person to do so.
(2) An officer of Customs or police officer exercising powers under
this Division in relation to a person must not use more force, or
subject the person to greater indignity, than is reasonable and
necessary.
(2A) Without otherwise limiting the application of subsection (2), the
use of force in actually conducting an external search of a detainee
will be regarded as reasonable and necessary:
(a) if an order has been made by a Justice under section 219R
and the detainee does not submit to the search; or
(b) if an order has been made under that section by an authorised
officer because a Justice was not reasonably available and the
detainee does not submit to the search.
(3) While a person is being taken to a particular place under this
Division (except under subsection 219ZE(3)) the person is
regarded as being detained under this Division.
(4) While a person is being detained under this Division, the person is
regarded as being in the custody of:
(a) if the person is being detained by an officer of Customs—the
Comptroller-General of Customs; or
(b) if the person is being detained by a member of the Australian
Federal Police—the Commissioner of Police; or
(c) if the person is being detained by a member of the Police
Force of a State or Territory—the person who holds, in
relation to that Police Force, the same office as the
Commissioner of Police holds in relation to the Australian
Federal Police.
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Section 219ZD
219ZD Detainees not fluent in English
(1) Where an officer of Customs or police officer detaining a person
under this Division has reasonable cause to believe that the person
is unable, because of inadequate knowledge of the English
language or for any other reason, to communicate orally with
reasonable fluency in the English language, the officer must take
all reasonable steps to ensure that, at all times during the person’s
detention when communication with or by the person is to take
place, a person competent to act as an interpreter is present and
acts as interpreter for the purposes of the communication.
(2) Subsection (1) does not apply if the person detained and the person
with whom he or she is communicating are able:
(a) to communicate in a language other than the English
language with reasonable fluency; or
(b) to communicate satisfactorily by any other means.
219ZE Release from, or cessation of, detention
(1) In spite of any other provision of this Division, but subject to
subsection (2) and section 219ZG, where a person is detained
under this Division and:
(a) an order is made under this Division that the person be
released; or
(b) an order for the detention of the person is revoked; or
(c) an order for the detention of the person has ended and
subsection 219V (5) does not apply; or
(ca) if the detention is under Subdivision A—no detention officer
suspects on reasonable grounds that the person is unlawfully
carrying prohibited goods on his or her body; or
(d) if the detention is under Subdivision B—no detention officer
suspects on reasonable grounds that the person is unlawfully
carrying prohibited goods on his or her body; or
(e) if the detention is under Subdivision C—no detention officer
suspects on reasonable grounds that the person is internally
concealing a suspicious substance; or
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(f) an internal medical search of the person is completed;
the detention, and any search, of the person under this Division
must cease immediately.
(2) Subsection (1) does not prevent a further application of this
Division, or the detention of the person under any law other than
this Division.
(3) If:
(a) the detainee is released at any place other than the place at
which he or she was first detained; and
(b) the detainee so requests;
the detainee must immediately be returned free of charge to the
place of the first detention.
Subdivision E—Medical practitioners
219ZF Conduct of internal medical search
(1) Subject to subsection (2), a medical practitioner may, in carrying
out an internal medical search of a detainee under section 219Z,
use any medical procedure or apparatus that the medical
practitioner considers to be reasonably safe in the circumstances.
(2) The medical practitioner must not use any medical procedure
involving surgical incision unless he or she considers it necessary
to do so because the detainee’s life is at risk.
(3) If the medical practitioner:
(a) suspects on reasonable grounds during the internal medical
search that the detainee is internally concealing a substance
or thing; and
(b) lacks sufficient expertise to recover it;
he or she must, as soon as practicable, arrange for another medical
practitioner having that expertise to do so.
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Section 219ZG
219ZG Medical practitioner may take action to preserve detainee’s
life
(1) A medical practitioner may take such measures in relation to a
detainee, including removal to another place, as the medical
practitioner considers necessary because the detainee’s life is at
risk, including measures involving surgical incision or exploration.
(2) While the detainee is being so removed to a place, and while he or
she is at that place:
(a) he or she may be detained under this subsection; and
(b) time is not to be taken to run under an order made under
Subdivision C.
219ZH Medical practitioner to answer questions and prepare report
(1) Subject to subsection (4), at any time during the period during
which a medical practitioner is involved in doing anything under
this Division, an officer of Customs or police officer may ask the
medical practitioner questions relating to whether an internal
search of the detainee should be carried out, the manner in which
such a search is being carried out or the results of such a search,
and the medical practitioner must answer those questions to the
best of his or her ability.
(2) As soon as practicable after completing anything done under this
Division, the medical practitioner or medical practitioners involved
must give to the chief officer of the person who detained the
detainee a written report under subsection (3).
(3) The report is to be in accordance with directions given by the chief
officer concerned.
(4) Subsections (1), (2) and (3) are not limited by any law relating to
privilege or confidentiality.
(5) A report prepared under subsection (3) and given to a chief officer
under subsection (2) is, in any proceedings under this Act, prima
facie evidence of the facts stated in the report.
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(6) In this section:
chief officer means:
(a) in relation to an officer of Customs—the
Comptroller-General of Customs; or
(b) in relation to a member of the Australian Federal Police—the
Commissioner of Police; or
(c) in relation to a member of the Police Force of a State or
Territory—the person who holds, in relation to that Police
Force, the same office as the Commissioner of Police holds
in relation to the Australian Federal Police.
219ZJ Proceedings against medical practitioners
Proceedings, other than proceedings concerning negligently
causing injury, do not lie against a medical practitioner, or any
person assisting or providing facilities to a medical practitioner, in
respect of anything done by the medical practitioner under this
Division.
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Section 219ZJA
Division 1BA—Detention and search of persons for
purposes of law enforcement co-operation
Subdivision A—Preliminary
219ZJA Definitions
In this Division, unless the contrary intention appears:
Commonwealth offence has the same meaning as in Part 1C of the
Crimes Act 1914.
frisk search has the same meaning as in Division 1 of Part XII.
national security has the same meaning as in the National Security
Information (Criminal and Civil Proceedings) Act 2004.
ordinary search has the same meaning as in Division 1 of Part XII.
prescribed State or Territory offence means an offence prescribed
for the purposes of section 219ZJAA.
serious Commonwealth offence means an offence against a law of
the Commonwealth that is punishable on conviction by
imprisonment for 12 months or more.
219ZJAA Prescribed State or Territory offences
(1) The regulations may prescribe offences against the laws of a State
or a Territory that are punishable on conviction by imprisonment
for a term of at least 3 years.
(2) An offence against a law of a State or Territory must not be
prescribed unless:
(a) the Attorney-General of that State or Territory and the
Minister (Police Minister) responsible for the administration
of that State’s or Territory’s police force have jointly
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requested the Minister that the offence be prescribed for the
purposes of this Division; or
(b) if the Attorney-General of the State or Territory is also the
Police Minister of the State or Territory—the
Attorney-General has requested the Minister that the offence
be prescribed for the purposes of this Division.
Subdivision B—Powers to detain
219ZJB Detention of person suspected of committing serious
Commonwealth offence or prescribed State or Territory
offence
(1) An officer may detain a person if:
(a) the person is in a designated place; and
(b) the officer has reasonable grounds to suspect that the person
has committed, is committing or intends to commit a serious
Commonwealth offence or a prescribed State or Territory
offence.
(2) The officer must advise a police officer of the person’s detention as
soon as practicable after detaining the person.
(3) An officer who is detaining a person under this section must ensure
that the person is made available, as soon as practicable, to a police
officer to be dealt with according to law.
(4) If an officer who is detaining a person under this section ceases to
have reasonable grounds to suspect that the person has committed,
was committing or was intending to commit a serious
Commonwealth offence or a prescribed State or Territory offence,
the officer must release the person from detention immediately.
(5) Subject to subsection (7), if a person is detained under this section
for a period of greater than 2 hours, an officer who is detaining the
person under this section must inform the person of the right of the
person to have a family member or another person notified of the
person’s detention.
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Section 219ZJC
(6) Where a person detained under this section wishes to have a family
member or another person notified of the person’s detention, the
officer must take all reasonable steps to notify the family member
or another person.
(7) An officer who is detaining the person under this section may
refuse to notify a family member or another person of the person’s
detention if the officer believes on reasonable grounds that such
notification should not be made in order to:
(a) safeguard national security, the security of a foreign country
or the processes of law enforcement; or
(b) protect the life and safety of any person.
Note: In relation to references in this section to family member, see also
section 4AAA.
219ZJC Detention of person subject to warrant or bail condition
(1) An officer may detain a person if:
(a) the person is in a designated place; and
(b) the officer has reasonable grounds to suspect that the person
intends to leave the designated place; and
(c) either:
(i) there is a warrant for the arrest of the person in relation
to a Commonwealth offence or a prescribed State or
Territory offence; or
(ii) the person is on bail in relation to a Commonwealth
offence or a prescribed State or Territory offence and
subject to a bail condition (however expressed) that, if
complied with, prevents the person from leaving
Australia.
(2) The officer must advise a police officer of the person’s detention as
soon as practicable after detaining the person.
(3) An officer who is detaining a person under this section must ensure
that the person is delivered, as soon as practicable, into the custody
of a police officer to be dealt with according to law.
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Section 219ZJCA
(4) Subject to subsection (6), if a person is detained under this section
for a period of greater than 45 minutes, an officer who is detaining
the person under this section must inform the person of the right of
the person to have a family member or another person notified of
the person’s detention.
(5) Where a person detained under this section wishes to have a family
member or another person notified of the person’s detention, the
officer must take all reasonable steps to notify the family member
or another person.
(6) An officer who is detaining the person under this section may
refuse to notify a family member or another person of the person’s
detention if the officer believes on reasonable grounds that such
notification should not be made in order to:
(a) safeguard national security, the security of a foreign country
or the processes of law enforcement; or
(b) protect the life and safety of any person.
Note: In relation to references in this section to family member, see also
section 4AAA.
219ZJCA Detention of person for national security or security of a
foreign country
(1) An officer may detain a person if:
(a) the person is in a designated place; and
(b) the officer is satisfied on reasonable grounds that the person
is, or is likely to be, involved in an activity that is a threat to
national security or the security of a foreign country.
(2) An officer who is detaining a person under this section must
(subject to subsection (3)) ensure that the person is made available,
as soon as practicable, to a police officer in person to be dealt with
according to law.
(3) An officer who is detaining a person under this section must
release the person from that detention immediately if:
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(a) the officer ceases to be satisfied on reasonable grounds that
the person is, or is likely to be, involved in an activity that is
a threat to national security or the security of a foreign
country; or
(b) the person is made available to a police officer under
subsection (2); or
(c) a police officer indicates that the police force to which the
police officer belongs has no interest in the person.
(4) Subject to subsection (6), if a person is detained under this section
for more than 2 hours, an officer who is detaining the person under
this section must inform the person of the right of the person to
have a family member or another person notified of the person’s
detention.
(5) Where a person detained under this section wishes to have a family
member or another person notified of the person’s detention, the
officer must take all reasonable steps to notify the family member
or the other person.
(6) An officer who is detaining the person under this section may
refuse to notify a family member or another person of the person’s
detention if the officer believes on reasonable grounds that such
notification should not be made in order to:
(a) safeguard national security, the security of a foreign country
or the processes of law enforcement; or
(b) protect the life and safety of any person.
Note: In relation to references in this section to family member, see also
section 4AAA.
Subdivision C—Matters affecting detention generally
219ZJD Search of person detained under this Division
(1) An officer may, in relation to a person detained under this
Division:
(a) conduct a frisk search or an ordinary search of the person;
and
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(b) search the clothing that the person is wearing and any
property under the person’s immediate control, if the officer
believes on reasonable grounds that it is necessary to do so;
for the purposes of:
(c) determining whether there is concealed on the person, or in
the person’s clothing or property, a weapon or other thing
capable of being used to inflict bodily injury or to assist the
person to escape from detention; or
(d) in the case of a person detained under section 219ZJB—
preventing the concealment, loss or destruction of evidence
of, or relating to, the offence concerned; or
(e) in the case of a person detained under section 219ZJCA—
preventing the concealment, loss or destruction of material of
interest for national security or the security of a foreign
country.
(2) A search under this section must be conducted:
(a) as soon as practicable after the person is detained; and
(b) by an officer of the same sex as the detained person.
(3) An officer who conducts a search under this section may seize:
(a) any weapon or thing mentioned in paragraph (1)(c); and
(b) anything the officer has reasonable grounds to believe is a
thing:
(i) with respect to which an offence has been committed; or
(ii) that will afford evidence of the commission of an
offence; or
(iii) that was used, or intended to be used, for the purpose of
committing an offence; or
(iv) that is of interest for national security or the security of
a foreign country.
(4) An officer who seizes a weapon or other thing under subsection (3)
must ensure that it is made available to:
(a) the police officer to whom the person is made available under
subsection 219ZJB(3) or 219ZJCA(2); or
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Section 219ZJE
(b) the police officer into whose custody the person is delivered
under subsection 219ZJC(3).
219ZJE Comptroller-General of Customs must give directions about
detaining persons under this Division
The Comptroller-General of Customs must, by legislative
instrument, give directions:
(a) identifying places at which an officer is permitted to detain a
person under this Division (whether by their character under
this Act, the amenities available at the places or any other
matters); and
(b) specifying such other matters relating to the detention of
persons under this Division as the Comptroller-General of
Customs considers appropriate.
219ZJF Detainees to be given reasons for detention and shown
identification on request
(1) An officer who detains a person under section 219ZJB or 219ZJC
must inform the person, at the time the officer detains the person,
of the reason for the person’s detention.
(2) Subsection (1) does not apply if the person, by the person’s own
actions, makes it impracticable for the officer to inform the person
of the reason.
(3) An officer exercising powers under this Division in relation to a
person must produce identification that he or she is an officer when
requested by the person to do so.
219ZJG Use of force in relation to detention
(1) An officer exercising powers under this Division in relation to a
person must not use more force, or subject the person to greater
indignity, than is reasonable and necessary.
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(2) Without limiting the generality of subsection (1), an officer must
not, in detaining or attempting to detain a person under this
Division, or preventing or attempting to prevent a detained person
from escaping from detention under this Division, do an act likely
to cause death or grievous bodily harm to the person, unless the
officer believes on reasonable grounds that doing the act is
necessary to protect life or prevent serious injury to the officer or
any other person.
219ZJH Moving detained persons
(1) While a person is being taken to a particular place under this
Division (except under subsection (2)), the person is regarded as
being detained under this Division.
(2) If:
(a) a person detained under this Division is released at any place
other than the place at which he or she was first detained; and
(b) the person so requests;
the person must immediately be returned free of charge to the place
of the first detention.
219ZJI Detainees not fluent in English
Section 219ZD applies to an officer detaining a person under this
Division as if the detention under this Division were detention
under Division 1B of this Part.
Note: Section 219ZD requires the officer to take reasonable steps to ensure
that a competent interpreter is available for the purposes of
communication.
219ZJJ Detention of minors
(1) Subject to subsection (2), an officer who under this Division
detains a person who is known or believed to be a minor must:
(a) inform the minor of the right for a parent or guardian or
person described in paragraph (c) to be notified of the
minor’s detention; and
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(b) upon the request of the minor, take all reasonable steps to
notify such person and inform them of:
(i) the fact that the minor has been detained; and
(ii) the place in which the minor is being held; and
(iii) the place to which the minor is to be transferred by
police, if that place is known at the time of contacting
the minor’s parent or guardian; and
(iv) the reason for the minor’s detention, unless the minor is
detained under section 219ZJCA; and
(c) if a parent or guardian is not acceptable to the detained minor
under this subsection, the detained minor may request that
another person who is capable of representing the interests of
the minor be notified.
(2) An officer who under this Division detains a person who is known
or believed to be a minor may refuse to notify a parent or guardian
or person described in paragraph (1)(c) of the person’s detention if
the officer believes on reasonable grounds that such notification
should not be made in order to:
(a) safeguard national security, the security of a foreign country
or the processes of law enforcement; or
(b) protect the life and safety of any person.
(3) If at the time of notifying the parent or guardian, the officer is not
aware of the place referred to in subparagraph (1)(b)(iii), the
officer must:
(a) contact the parent or guardian or other person described in
paragraph (1)(c) immediately after that place becomes known
to the officer; and
(b) inform the parent or guardian of that place.
(4) An officer who under this Division detains a person who is known
or believed to be a minor must, at the time of advising a police
officer of the minor’s detention in accordance with
subsection 219ZJB(2) or 219ZJC(2), advise the police officer of
the fact that the detained person is a minor, or is believed to be a
minor.
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(5) For the purposes of this section, a minor is considered to be any
person under the age of 18 years.
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Division 1C Judges and Magistrates
Section 219ZK
Division 1C—Judges and Magistrates
219ZK Nature of functions of Judge or Magistrate
(1) Where this Part confers on a Judge or Magistrate the function of
issuing a warrant or giving an order, the function is so conferred on
the Judge or Magistrate in a personal capacity and not as a court or
a member of a court.
(2) Without limiting the generality of subsection (1), a warrant or
order issued or given by a Judge or Magistrate under this Part has
effect only by virtue of this Act and is not to be taken by
implication to be issued or given by a court.
219ZL Protection of Judge or Magistrate
(1) A Judge of the Federal Court of Australia, of the Supreme Court of
the Australian Capital Territory or of the Family Court of Australia
has, in performing a function of, or connected with, issuing a
warrant or giving an order under this Part, the same protection and
immunity as a Justice of the High Court has in relation to
proceedings in the High Court.
(2) A Judge of the Supreme Court of a State, or a Judge of the
Supreme Court of the Northern Territory who is not a Judge
referred to in subsection (1), has, in performing a function of, or
connected with, issuing a warrant or giving an order under this
Part, the same protection and immunity as if he or she were
performing that function as that Supreme Court or as a member of
that Supreme Court.
(3) A Magistrate performing a function of, or connected with, issuing a
warrant or giving an order under this Part has the same protection
and immunity as if he or she were performing that function as a
Magistrates Court or as a member of a Magistrates Court.
(3A) A Judge, or acting Judge, of the Local Court of the Northern
Territory performing a function of, or connected with, issuing a
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Judges and Magistrates Division 1C
Section 219ZL
warrant or giving an order under this Part has the same protection
and immunity as if he or she were performing that function as that
Local Court or as a Judge of that Local Court.
(4A) No civil or criminal action is to be brought against a Justice in
respect of anything done, or omitted to be done, in performing the
function of, or a function connected with, making an order under
section 219R.
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Part XII Officers
Division 2 Protection to officers
Section 220
Division 2—Protection to officers
220 Reasonable cause for seizure a bar to action
No person shall be liable for any seizure under this Act for which
there shall have been reasonable cause, and when any claimant
recovers any ship aircraft or goods seized or any proceeds thereof
and at the same time reasonable cause for the seizure is found such
finding shall bar all proceedings against all persons concerned in
the seizing.
221 Notice of action to be given
No proceedings shall be commenced against any officer for
anything done in execution of or by reason of his or her office until
one month next after notice in writing shall have been delivered to
him or her or left at his or her usual place of abode by the plaintiff,
or the plaintiff’s attorney or agent, in which notice shall be clearly
stated the cause and nature of the proceeding and the court in
which the same is intended to be instituted, the name and place of
abode of the plaintiff and the name and place of business of such
attorney or agent unless the Supreme Court of a State, the Supreme
Court of the Australian Capital Territory or the Supreme Court of
the Northern Territory of Australia has granted leave to the
plaintiff to proceed without notice, which leave the Court may
grant on such terms as it thinks just.
222 Defect in notice not to invalidate
No notice under the last preceding section shall be deemed invalid
by reason of any defect or inaccuracy therein unless the Court is of
opinion that the defect or inaccuracy would prejudice the defendant
in his or her defence and the Court may give leave to amend such
notice as it thinks just.
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Protection to officers Division 2
Section 223
223 No evidence to be produced but that contained in notice
Upon any proceeding instituted in pursuance of such notice the
plaintiff shall not be at liberty to advance any evidence of any
cause of action except such as has been distinctly stated in such
notice nor shall the plaintiff be entitled to a verdict without proving
on the trial that such notice has been duly served.
224 Officer may tender amends
It shall be lawful for any officer to whom notice of proceeding
shall have been given at any time within one month after such
notice to tender amends to the plaintiff, or to the plaintiff’s attorney
or agent, and in case such amends be not accepted to plead such
tender in defence either alone or with other defences and if the
amends tendered shall be found to have been sufficient no costs
shall be recovered against an officer and he or she shall be entitled
to costs if he or she shall have brought the amount into court when
entering his or her defence.
225 Commencement of proceedings against officers
Every proceeding against any officer shall except as mentioned in
the next section be commenced within 6 months after its cause
shall have arisen and not afterwards and the venue shall be local
and the defendant may plead the general issue and give any special
matter in evidence.
226 Time for commencing action
(1) No proceeding whether against an officer or otherwise for anything
done for the protection of the revenue in relation to any Customs
Tariff or Customs Tariff alteration proposed in the Parliament shall
except as mentioned in the next section be commenced before the
close of the session in which such Tariff or Tariff alteration is
proposed or before the expiration of 12 months after such Tariff or
Tariff alteration is proposed, whichever first happens.
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Division 2 Protection to officers
Section 227
(2) No proceeding, whether against an officer or otherwise, for
anything done for the protection of the revenue in relation to a
Customs Tariff or Customs Tariff alteration that is intended to be
proposed in accordance with a notice under section 273EA shall,
except as provided in the next succeeding section, be commenced
before:
(a) the seventh sitting day of the House of Representatives after
the date of publication of the notice, or the day on which the
period of 6 months from the date of publication of the notice
expires, whichever is the earlier day; or
(b) where, on or before the earlier of the days referred to in the
last preceding paragraph, a Customs Tariff or Customs Tariff
alteration that would validate the thing so done is proposed in
the Parliament—the close of the session in which the
Customs Tariff or Customs Tariff alteration is so proposed,
or the expiration of 12 months after the Customs Tariff or
Customs Tariff alteration is so proposed, whichever first
happens.
227 Security may be required
The Supreme Court of a State, the Supreme Court of the Australian
Capital Territory or the Supreme Court of the Northern Territory of
Australia on the application of any person who desires to
commence any proceeding mentioned in the last section against an
officer may require the officer to give security to the satisfaction of
the Court to abide the result of the proceeding and in default of the
giving of such security may sanction the immediate
commencement of the proceeding.
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Evidence Division 3
Section 227AA
Division 3—Evidence
227AA Evidence may be used in prosecutions etc.
(1) To avoid doubt, if, when exercising powers under this Act, an
officer obtains evidence of the commission of an offence against
Part 9.1 of the Criminal Code, then that evidence may be used, or
given to another body for use, in:
(a) investigating the offence; or
(b) proceedings for the prosecution for the offence.
(2) To avoid doubt, if, when exercising powers under this Act, an
officer obtains evidence of the commission of an offence against
Subdivision B of Division 72 of the Criminal Code, then that
evidence may be used, or given to another body for use, in:
(a) investigating the offence; or
(b) proceedings for the prosecution for the offence.
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Part XIIA Special provisions relating to prohibited items
Section 227A
Part XIIA—Special provisions relating to
prohibited items
227A Overview of Part
This Part deals with certain items on board a ship or an aircraft that
is in Australia after arriving in Australia from a place outside
Australia. The Part empowers an officer, under certain
circumstances:
(a) to approve a storage place on the ship or aircraft for the
purpose of safekeeping the item; or
(b) to take the item into custody;
for a period that ends when the ship or aircraft departs from
Australia or otherwise ceases to be subject to this Part.
227B Definitions
In this Part:
operator means:
(a) in relation to a ship—the owner or master of the ship; and
(b) in relation to an aircraft—the owner or pilot of the aircraft.
prohibited item means a thing to which this Part applies because of
section 227D.
227C Ships and aircraft to which this Part applies
(1) This Part applies to a ship if:
(a) the ship is in Australia after undertaking a voyage to
Australia from a place outside Australia; and
(b) the ship is not a ship that is taken to have been imported into
Australia under subsection 49A(7).
(2) This Part applies to an aircraft if:
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(a) the aircraft is in Australia after undertaking a flight to
Australia from a place outside Australia; and
(b) the aircraft is not an aircraft that is taken to have been
imported into Australia under subsection 49A(7).
(3) This Part ceases to apply to a ship when:
(a) the ship has departed from its last port in Australia for a place
outside Australia; or
(b) the ship is taken to have been imported into Australia under
subsection 49A(7).
(4) This Part ceases to apply to an aircraft when:
(a) the aircraft has departed from its last airport in Australia for a
place outside Australia; or
(b) the aircraft is taken to have been imported into Australia
under subsection 49A(7).
(5) If:
(a) this Part ceased to apply to a ship because the ship has
departed from its last port in Australia as mentioned in
paragraph (3)(a); but
(b) the ship returns to Australia before completing a voyage to a
place outside Australia;
then, subject to paragraph (1)(b) and subsection (3), this Part
applies to the ship after it has so returned as if it has just
undertaken a voyage to Australia from a place outside Australia.
(6) If:
(a) this Part ceased to apply to an aircraft because the aircraft has
departed from its last airport in Australia as mentioned in
paragraph (4)(a); but
(b) the aircraft returns to Australia before completing a flight to a
place outside Australia;
then, subject to paragraph (2)(b) and subsection (4), this Part
applies to the aircraft after it has been so returned as if it has just
undertaken a flight to Australia from a place outside Australia.
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Section 227D
227D Items to which this Part applies
This Part applies to any thing if:
(a) it is on board a ship or an aircraft to which this Part applies;
and
(b) its importation is:
(i) prohibited absolutely by the Customs (Prohibited
Imports) Regulations 1956; or
(ii) prohibited by those regulations unless a licence,
permission, consent, approval or other document
(however described) is granted or given, and such a
licence, permission, consent, approval or other
document has not been granted or given; and
(c) either:
(i) it is, or should have been, specified in a report given by
the operator under section 64AAA as part of the stores
of the ship or aircraft; or
(ii) it is part of the personal effects of the crew of the ship
or aircraft.
227E Approved storage for prohibited items
(1) An officer may, in writing, approve a place on board a ship or an
aircraft to which this Part applies as a place in which a prohibited
item on board that ship or aircraft must be stored while this Part
applies to the ship or aircraft.
(2) An officer must not give the approval unless the officer is satisfied
that:
(a) only the operator concerned may access the place; and
(b) the place is otherwise sufficiently secure for the purposes of
preventing persons from removing the item from the place.
Example: If a safe on board a ship is sought to be approved under subsection (1),
the approval may not be given if a person other than the operator of
the ship holds a key to the safe.
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(3) An officer may place a fastening, or a lock, mark or seal on an
approved place for the purposes of preventing persons from
accessing that place.
(4) If an approval under subsection (1) is not revoked at an earlier
time, it continues to be in force until this Part ceases to apply to the
ship or aircraft concerned.
(5) While an approval under subsection (1) is in force in relation to a
prohibited item, a person must not:
(a) interfere in any way with any fastening, lock, mark or seal
placed on the approved place by an officer; or
(b) remove the item from the approved place.
Penalty: 60 penalty units.
(6) An offence against subsection (5) is an offence of strict liability.
(7) Subsection (5) does not apply if the person has the written
permission of an officer for the interference or removal.
227F Officer may take custody of items
(1) If:
(a) this Part applies to a prohibited item on board a ship or
aircraft; and
(b) no approval under section 227E is in force in relation to a
place on board that ship or aircraft as the place for storing
that item;
an officer must take custody of that item.
(2) Within 48 hours after taking custody of the item, an officer must
give a written notice to the operator of the ship or aircraft under
this section.
(3) The notice must be in an approved form.
(4) Without limiting subsection (3), the notice must identify the
prohibited item concerned.
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Section 227G
(5) The Comptroller-General of Customs must ensure that an item
taken into custody under this section is:
(a) securely stored while it is in custody under this section; and
(b) returned to the operator of the ship or aircraft concerned:
(i) if subparagraph (ii) does not apply—when the ship is at
its last port of call in Australia, or when the aircraft is at
its last airport of call in Australia, and after a Certificate
of Clearance referred to in section 118 has been granted
in relation to the departure of that ship from that port, or
the departure of the aircraft from that airport (as the case
requires); or
(ii) when this Part ceases to apply to the ship or aircraft
because it is taken to have been imported into Australia
under subsection 49A(7).
(6) To avoid doubt, subsection (5) does not affect the power of an
officer to seize or otherwise deal with the item under this Act
(including provisions in this Act relating to prohibited goods) when
this Part ceases to apply to the ship or aircraft concerned.
(7) After an item is returned to the operator under subsection (5) and
before the ship or aircraft leaves Australia, the operator concerned
must comply with any conditions specified by the
Comptroller-General of Customs in relation to the storage of that
item.
227G Compensation for damage etc. to items
(1) If:
(a) an activity undertaken by or on behalf of the Commonwealth
in relation to a prohibited item taken into custody under this
Part causes the loss or destruction of, or damage to, that item;
and
(b) the loss, destruction or damage occurred wholly or partly as a
result of:
(i) insufficient care being exercised in selecting the persons
to undertake the activity; or
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(ii) insufficient care being exercised by the person
undertaking that activity;
compensation for the loss, destruction or damage is payable to the
owner of the item concerned.
(2) Compensation is payable out of money appropriated by the
Parliament for the purpose.
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Part XIII Penal Provisions
Division 1 Forfeitures
Section 228
Part XIII—Penal Provisions
Division 1—Forfeitures
228 Forfeited ships and aircraft
(1) The following ships, boats and aircraft shall be forfeited to the
Crown:
(a) Any ship or aircraft used in smuggling, or knowingly used in
the unlawful importation, exportation, or conveyance of any
prohibited imports or prohibited exports.
(b) Any ship the master of which has failed to facilitate, by all
reasonable means, the boarding of his or her ship, under the
Maritime Powers Act 2013, in circumstances set out in
subsection (2) or (3).
(c) Any aircraft failing to land at an airport or landing field for
boarding upon its pilot being required to land the aircraft,
under the Maritime Powers Act 2013, in circumstances set
out in subsection (4), (5) or (6).
(d) Any ship or aircraft from which goods are thrown overboard
staved or destroyed to prevent seizure by an officer of
Customs.
(e) Any ship or aircraft found within any port or airport with
cargo on board and afterwards found light or in ballast or
with the cargo deficient and the master or pilot of which is
unable to lawfully account for the difference.
(f) Any ship or aircraft which on being boarded is found to be
constructed, adapted, altered or fitted in any manner for the
purpose of concealing goods.
(2) The circumstances are:
(a) the ship is a foreign ship; and
(b) the ship is on the landward side of the outer edge of
Australia’s territorial sea; and
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Section 228
(c) the boarding is for the purposes of this Act or an Act
prescribed by the regulations, or for the purposes of
determining whether a contravention, or an attempted
contravention, in Australia of section 72.13 or Division 307
of the Criminal Code is occurring.
(3) The circumstances are:
(a) the ship is an Australian ship; and
(b) the ship is outside the territorial sea of any foreign country;
and
(c) the boarding is for the purposes of this Act or an Act
prescribed by the regulations, or for the purposes of
determining whether a contravention, or an attempted
contravention, in Australia of section 72.13 or Division 307
of the Criminal Code is occurring.
(4) The circumstances are:
(a) either:
(i) the aircraft is an Australian aircraft over anywhere
except a foreign country; or
(ii) the aircraft is a foreign aircraft over Australia; and
(b) the requirement to land is made:
(i) in relation to the operation of this Act; and
(ii) because the pilot of the aircraft has failed to comply
with a requirement made in the exercise of aircraft
identification powers.
(5) The circumstances are:
(a) either:
(i) the aircraft is an Australian aircraft over anywhere
except a foreign country; or
(ii) the aircraft is a foreign aircraft over Australia; and
(b) an authorising officer reasonably suspects that the aircraft is
or has been involved in a contravention, or attempted
contravention, of this Act or section 72.13 or Division 307 of
the Criminal Code.
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Section 228A
(6) The circumstances are:
(a) either:
(i) the aircraft is an Australian aircraft over anywhere
except a foreign country; or
(ii) the aircraft is a foreign aircraft over Australia; and
(b) an authorising officer reasonably suspects that the aircraft is
carrying goods satisfying either or both of the following
subparagraphs:
(i) the goods are connected, whether directly or indirectly,
with the carrying out of a terrorist act, whether a
terrorist act has occurred, is occurring or is likely to
occur;
(ii) the existence or the shipment of the goods prejudices, or
is likely to prejudice, Australia’s defence or security or
international peace and security.
(7) In this section:
terrorist act has the meaning given by section 100.1 of the
Criminal Code.
228A Forfeited resources installations
Any overseas resources installation that becomes attached to the
Australian seabed without the permission of the
Comptroller-General of Customs given under subsection 5A(2)
shall be forfeited to the Crown.
228B Forfeited sea installations
Any overseas sea installation that becomes installed in a coastal
area without the permission of the Comptroller-General of
Customs given under subsection 5B(2) shall be forfeited to the
Crown.
229 Forfeited goods
(1) The following goods shall be forfeited to the Crown:
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Section 229
(a) All goods (not being objects forfeited, or liable to forfeiture,
under the Protection of Movable Cultural Heritage Act 1986)
which are smuggled, or unlawfully imported, exported, or
conveyed.
(b) All prohibited imports.
(ba) All goods the importation of which has been prohibited
unless a licence or permission containing conditions or
requirements has been granted and those conditions or
requirements have not been complied with.
(bb) Any goods sold under section 206 or 209J or sold or
otherwise disposed of under section 208D or 209K subject to
a condition that has not been complied with.
(c) All goods imported or exported in any ship boat or aircraft in
which goods are prohibited to be imported or exported.
(d) All dutiable goods found on any ship boat or aircraft being
unlawfully in any place.
(da) All restricted goods brought into Australia other than in
accordance with a permission under
subsection 233BABAE(2).
(e) All goods found on any ship or aircraft after arrival in any
port or airport and not being specified or referred to in the
cargo report made under section 64AB and not being
baggage belonging to the crew or passengers and not being
satisfactorily accounted for.
(f) All goods in respect of which bulk is unlawfully broken.
(g) All goods subject to customs control that are moved, altered
or interfered with except as authorized by this Act.
(h) All goods which by this Act are required to be moved or
dealt with in any way and which shall not be moved or dealt
with accordingly.
(j) Any carriage or animal used in smuggling or in the unlawful
importation, exportation, or conveyance of any goods.
(m) All goods not being passengers’ baggage found on any ship
or aircraft after clearance and not specified or referred to in
the Outward Manifest and not accounted for to the
satisfaction of the Collector.
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Section 229
(n) All prohibited exports put on any ship boat or aircraft for
export or brought to any wharf or place for the purpose of
export.
(na) All goods that are the subject of a notice under
subsection 112BA(1) and are put on any ship or aircraft for
export or are brought to any wharf or place for the purpose of
export.
(o) All dutiable goods concealed in any manner.
(p) Any package having concealed therein goods not enumerated
in the entry or being so packed as to deceive the officer.
(q) All dutiable goods found in the possession or in the baggage
of any person who has got out of, landed from or gone on
board any ship boat or aircraft and who has denied that he or
she has any dutiable goods in his or her possession, or who
when questioned by an officer has not fully disclosed that
such goods are in his or her possession or baggage.
(qa) If unaccompanied personal or household effects of a person
are imported into Australia—all dutiable goods that are found
among those effects, where the person has denied that there
are any dutiable goods among the effects, or after having
been questioned by an officer has not fully disclosed that
there are such goods among the effects.
(r) All goods offered for sale on the pretence that the same are
prohibited or smuggled goods.
(1A) In spite of subsection (1), goods are not forfeited to the Crown
merely because they are imported or exported in contravention of
the Motor Vehicle Standards Act 1989.
(2) Notwithstanding section 228, this section applies in relation to
ships, boats and aircraft as well as other goods.
(3) In spite of subsection (1), goods are not forfeited to the Crown
merely because they are imported or exported in contravention of
the Hazardous Waste (Regulation of Exports and Imports) Act
1989.
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Section 229A
(4) In spite of subsection (1), goods are not forfeited to the Crown
merely because they are imported or exported in contravention of
the Product Emissions Standards Act 2017.
229A Proceeds of drug trafficking liable to forfeiture
(1) In this section, unless the contrary intention appears:
cheque includes a bill, promissory note or other security for
money.
goods includes cheques, but does not include moneys in the form
of cash.
moneys means moneys in the form of cash.
(2) This section applies to:
(a) moneys or goods in the possession or under the control of a
person, being moneys or goods that came into his or her
possession or under his or her control by reason of:
(i) the person selling or otherwise dealing in, or agreeing to
sell or otherwise deal in, narcotic goods imported into
Australia in contravention of this Act; or
(ii) the person importing, or agreeing to import, narcotic
goods into Australia in contravention of this Act; or
(iii) the person exporting, or agreeing to export, narcotic
goods from Australia in contravention of this Act; or
(iv) the person keeping or having kept, or agreeing to keep,
in his or her possession narcotic goods imported into
Australia in contravention of this Act; or
(v) the person conspiring with another person or other
persons to import any narcotic goods into Australia in
contravention of this Act or to export any narcotic
goods from Australia in contravention of this Act; or
(vi) the person aiding, abetting, counselling or procuring, or
being in any way knowingly concerned in, the sale of,
or other dealing in, narcotic goods imported into
Australia in contravention of this Act, the importation of
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Section 229A
narcotic goods into Australia in contravention of this
Act, the exportation of narcotic goods from Australia in
contravention of this Act or the keeping in the
possession of any person of narcotic goods imported
into Australia in contravention of this Act;
(b) moneys in the possession or under the control of a person
that were paid to him or her for the sale of goods that were,
immediately before the sale, goods to which this section
applied; and
(c) goods in the possession or under the control of a person that
were purchased or otherwise acquired by him or her with or
out of moneys to which this section applied.
Note: Goods are imported or exported in contravention of this Act if they are
imported or exported in breach of a prohibition under this Act: see
subsection 4(4A).
(3) Where a person who obtained possession or control of a cheque, or
was paid moneys by a cheque, in any of the circumstances set out
in paragraph (2)(a) or (b) receives, in respect of the cheque,
moneys in the form of cash, the moneys so received shall, for the
purposes of subsection (2), be deemed to be moneys that came into
his or her possession or under his or her control, or were paid to
him or her, in the circumstances in which he or she obtained
possession or control of the cheque, or was paid the moneys by the
cheque.
(4) Where a person who purchases or otherwise acquires goods pays
the whole or substantially the whole of the amount paid by him or
her for the goods by means of a cheque that came into his or her
possession or under his or her control as set out in paragraph (2)(a),
the goods shall, for the purposes of subsection (2), be deemed to
have come into his or her possession or under his or her control in
the circumstances in which the cheque came into his or her
possession or under his or her control.
(5) For the purposes of paragraph (2)(c), goods shall not be taken to
have been purchased with or out of moneys to which this section
applied unless the whole, or substantially the whole, of the moneys
paid for the goods were moneys to which this section applied.
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(6) For the purposes of section 203, moneys or goods to which this
section applies shall be deemed to be forfeited goods and, upon
moneys or goods to which this section applies being seized under a
seizure warrant, they shall, for the purposes of sections 204 to
208E (inclusive) and Part XIV, be deemed to be forfeited goods,
and those provisions apply accordingly.
(7) Where, in any proceedings for the condemnation or recovery of
moneys or goods to which this section applies and which have
been seized under a seizure warrant, the Court is satisfied that the
relevant narcotic goods are goods reasonably suspected of having
been imported into Australia in contravention of this Act, the Court
shall, for the purposes of the proceedings, treat the narcotic goods
as narcotic goods which have been imported into Australia in
contravention of this Act unless it is established to the satisfaction
of the Court that the narcotic goods were not imported into
Australia or were not imported into Australia in contravention of
this Act.
(8) Without limiting any powers that are conferred on a Court by the
provisions of this Act specified in subsection (6) and
notwithstanding any other provision of this Act:
(a) where moneys or goods in the possession or under the control
of a person are seized under a seizure warrant, a Court in
which proceedings are brought for the condemnation or
recovery of the moneys or goods shall, if it is satisfied that
the moneys or goods were, at the time when they were so
seized, owned by another person who, when he or she
became the owner of the moneys or goods, did not know, and
had no reason to suspect, that the moneys or goods had come
into the possession or under the control of the first-mentioned
person in circumstances referred to in subsection (2), direct
that the moneys or goods be delivered to that other person;
and
(b) where moneys or goods in the possession or under the control
of the licensee of a warehouse are seized under a seizure
warrant, a Court in which proceedings are brought for the
condemnation or recovery of the moneys or goods shall
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direct that the moneys or goods be delivered to the licensee if
it is satisfied that:
(i) the moneys came into the possession or under the
control of the licensee by reason of his or her storing in
the warehouse narcotic goods imported into Australia in
contravention of this Act or by reason of his or her
selling goods that were acquired by him or her with or
out of any such moneys; or
(ii) the goods were purchased or otherwise acquired by him
or her out of moneys that so came into his or her
possession or under his or her control;
as the case may be, and is also satisfied that the licensee did
not know that the goods stored in the warehouse were
narcotic goods or that they had been imported into Australia
in contravention of this Act.
230 Forfeited packages and goods
The forfeiture of any goods shall extend to the forfeiture of the
packages in which the goods are contained and the forfeiture of
any package under section 229 shall extend to all goods packed or
contained in the package.
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Division 2—Penalties
231 Assembly for unlawful purposes
(1) All persons to the number of 2 or more assembled with the
intention of:
(a) importing prohibited imports; or
(b) smuggling; or
(c) preventing the seizure, or rescuing after seizure, of any
prohibited imports or smuggled goods;
commit an offence punishable upon conviction by imprisonment
for a period not exceeding 2 years.
(2) This section does not apply to, or in relation to, narcotic goods.
(2A) This section does not apply to, or in relation to, unmarked plastic
explosives.
Note: Section 72.13 of the Criminal Code creates an offence of importing or
exporting unmarked plastic explosives.
(3) An offence against this section is punishable upon summary
conviction.
Note: Most offences dealing with the importation and exportation of
narcotic goods are located in Part 9.1 of the Criminal Code.
232A Rescuing goods and assaulting officers
Whoever:
(a) rescues any goods which have been seized, or, before or at or
after seizure, staves, breaks or destroys any goods or
documents relating thereto with the intention of preventing
the seizure thereof or the securing of the same or the proof of
any offence; or
(b) assaults, resists, molests, obstructs or endeavours to
intimidate any person assisting an officer in the execution of
the officer’s duty;
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commits an offence and shall be liable, upon summary conviction,
to a fine not exceeding 5 penalty units or to imprisonment for any
period not exceeding 2 years.
233 Smuggling and unlawful importation and exportation
(1) A person shall not:
(a) smuggle any goods; or
(b) import any prohibited imports; or
(c) export any prohibited exports; or
(d) unlawfully convey or have in his or her possession any
smuggled goods or prohibited imports or prohibited exports.
(1AA) A person who contravenes subsection (1) commits an offence
punishable upon conviction:
(a) in the case of an offence against paragraph (1)(a) or an
offence against paragraph (1)(d) in relation to smuggled
goods—as provided by subsection 233AB(1); or
(b) in any other case—as provided by subsection 233AB(2).
(1AB) Subsection (1AA) is an offence of strict liability, to the extent that
it relates to paragraphs (1)(b), (c) and (d).
Note: For strict liability, see section 6.1 of the Criminal Code.
(2) It shall not be lawful for any person to convey or have in his or her
possession without reasonable excuse (proof whereof shall lie upon
him or her) any smuggled goods or prohibited imports.
(3) It shall not be lawful for any person to convey or have in his or her
possession any prohibited exports with intent to export them or
knowing that they are intended to be unlawfully exported.
(4) Merchandise on board a ship or aircraft calling at any port or
airport in Australia, but intended for and consigned to some port or
airport or place outside Australia, shall not be deemed to be
unlawfully imported into Australia if the goods are specified on the
ship’s or aircraft’s manifest and are not transhipped or landed in
Australia or are transhipped or landed by authority.
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(5) This section does not apply to, or in relation to, narcotic goods.
(6) The Minister must lay before each House of the Parliament, not
later than the first sitting day of that House after 1 October each
year, a report about any conduct by officers of Customs that, apart
from subsection 233BABA(1), would constitute an offence against
a law of the Commonwealth or of a State or Territory relating to
the possession or conveyance, or facilitation of the conveyance, of
prohibited imports, prohibited exports or smuggled goods.
233A Master not to use or allow use of ship for smuggling etc.
(1) The master of a ship or the pilot of an aircraft shall not
intentionally use his or her ship or aircraft, or intentionally suffer
her to be used, in smuggling, or in the importation of any goods in
contravention of this Act, or in the exportation or conveyance of
any goods in contravention of this Act.
(1A) Subsection (1) does not apply if the goods smuggled, imported,
exported or conveyed are narcotic goods.
Note: Most offences dealing with the importation and exportation of
narcotic goods are located in Part 9.1 of the Criminal Code.
(1B) Subsection (1) does not apply if the goods smuggled, imported,
exported or conveyed are unmarked plastic explosives.
Note: Section 72.13 of the Criminal Code creates an offence of importing or
exporting unmarked plastic explosives.
(2) A person who contravenes subsection (1) commits an offence
punishable upon conviction:
(b) in the case of an offence committed in relation to the
smuggling of goods—as provided by subsection 233AB(1);
or
(c) in any other case—as provided by subsection 233AB(2).
233AB Penalties for offences against sections 233 and 233A
(1) Where an offence is punishable as provided by this subsection, the
penalty applicable to the offence is:
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(a) where the Court can determine the amount of the duty that
would have been payable on the smuggled goods to which
the offence relates if those goods had been entered for home
consumption on:
(i) where the date on which the offence was committed is
known to the Court—that date; or
(ii) where that date is not known to the Court—the date on
which the prosecution for the offence was instituted;
a penalty not exceeding 5 times the amount of that duty; or
(b) where the Court cannot determine the amount of that duty, a
penalty not exceeding 1,000 penalty units.
(2) Where an offence is punishable as provided by this subsection, the
penalty applicable to the offence is:
(a) where the Court can determine the value of the goods to
which the offence relates, a penalty not exceeding:
(i) 3 times the value of those goods; or
(ii) 1,000 penalty units;
whichever is the greater; or
(b) where the Court cannot determine the value of those goods—
a penalty not exceeding 1,000 penalty units.
233BAA Special offence relating to tier 1 goods
(1) Subject to subsection (3), the regulations may provide that:
(a) specified performance enhancing drugs; and
(b) specified non-narcotic drugs; and
(c) other specified goods;
constitute tier 1 goods.
(2) The regulations must not specify an item for the purposes of
subsection (1) unless:
(a) its importation is prohibited, either absolutely or on
condition, by the Customs (Prohibited Imports) Regulations;
or
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(b) its exportation is prohibited, either absolutely or on
condition, by the Customs (Prohibited Exports) Regulations.
(3) If the regulations made for the purposes of subsection (1) prescribe
a quantity of a drug specified for those purposes to be the critical
quantity, the specified drug does not constitute tier 1 goods unless
it is of a quantity that exceeds the critical quantity.
(4) A person commits an offence against this subsection if:
(a) the person intentionally imported goods; and
(b) the goods were tier 1 goods and the person was reckless as to
that fact; and
(c) their importation:
(i) was prohibited under this Act absolutely; or
(ii) was prohibited under this Act unless the approval of a
particular person had been obtained and, at the time of
the importation, that approval had not been obtained.
Penalty: Imprisonment for 5 years or 1,000 penalty units, or both.
(4A) Subject to subsection (4B), absolute liability applies to
paragraph (4)(c).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(4B) For the purposes of an offence against subsection (4), strict liability
applies to the physical element of circumstance of the offence, that
an approval referred to in subparagraph (4)(c)(ii) had not been
obtained at the time of the importation.
Note: For strict liability, see section 6.1 of the Criminal Code.
(5) A person commits an offence against this subsection if:
(a) the person intentionally exported goods; and
(b) the goods were tier 1 goods and the person was reckless as to
that fact; and
(c) their exportation:
(i) was prohibited under this Act absolutely; or
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(ii) was prohibited under this Act unless the approval of a
particular person had been obtained and, at the time of
the exportation, that approval had not been obtained.
Penalty: Imprisonment for 5 years or 1,000 penalty units, or both.
(5A) Subject to subsection (5B), absolute liability applies to
paragraph (5)(c).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(5B) For the purposes of an offence against subsection (5), strict liability
applies to the physical element of circumstance of the offence, that
an approval referred to in subparagraph (5)(c)(ii) had not been
obtained at the time of the exportation.
Note: For strict liability, see section 6.1 of the Criminal Code.
(6) A person convicted or acquitted of an offence against
subsection (4) or (5) in respect of particular conduct is not liable to
any proceeding under section 233 in respect of that conduct.
233BAB Special offence relating to tier 2 goods
(1) The regulations may provide that:
(a) specified firearms, munitions and military warfare items of
any kind including combat vests and body armour; and
(b) specified knives, daggers and other like goods; and
(c) specified chemical compounds; and
(d) specified anti-personnel sprays and gases; and
(e) specified fissionable or radioactive substances; and
(f) specified human body tissue; and
(g) specified human body fluids; and
(h) items of child pornography or of child abuse material; and
(i) counterfeit credit, debit and charge cards; and
(j) other specified goods;
constitute tier 2 goods.
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(2) The regulations must not specify an item for the purposes of
subsection (1) unless:
(a) its importation is prohibited, either absolutely or on
condition, by the Customs (Prohibited Imports) Regulations;
or
(b) its exportation is prohibited, either absolutely or on
condition, by the Customs (Prohibited Exports) Regulations.
(3) For the purposes of subsection (1) an item is taken to be an item of
child pornography if it is a document or other goods:
(a) that depicts a person, or a representation of a person, who is,
or appears to be, under 18 years of age and who:
(i) is engaged in, or appears to be engaged in, a sexual pose
or sexual activity (whether or not in the presence of
other persons); or
(ii) is in the presence of a person who is engaged in, or
appears to be engaged in, a sexual pose or sexual
activity;
and does this in a way that reasonable persons would regard
as being, in all the circumstances, offensive; or
(b) the dominant characteristic of which is the depiction, for a
sexual purpose, of:
(i) a sexual organ or the anal region of a person who is, or
appears to be, under 18 years of age; or
(ii) a representation of such a sexual organ or anal region;
or
(iii) the breasts, or a representation of the breasts, of a
female person who is, or appears to be, under 18 years
of age;
in a way that reasonable persons would regard as being, in all
the circumstances, offensive; or
(c) that describes a person who is, or is implied to be, under 18
years of age and who:
(i) is engaged in, or is implied to be engaged in, a sexual
pose or sexual activity (whether or not in the presence
of other persons); or
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(ii) is in the presence of a person who is engaged in, or is
implied to be engaged in, a sexual pose or sexual
activity;
and does this in a way that reasonable persons would regard
as being, in all the circumstances, offensive; or
(d) that describes:
(i) a sexual organ or the anal region of a person who is, or
is implied to be, under 18 years of age; or
(ii) the breasts of a female person who is, or is implied to
be, under 18 years of age;
and does this in a way that reasonable persons would regard
as being, in all the circumstances, offensive.
(4) For the purposes of subsection (1), an item is taken to be an item of
child abuse material if it is a document or other goods:
(a) that depicts a person, or a representation of a person, who:
(i) is, or appears to be, under 18 years of age; and
(ii) is, or appears to be, a victim of torture, cruelty or
physical abuse;
and does this in a way that reasonable persons would regard
as being, in all the circumstances, offensive; or
(b) that describes a person who:
(i) is, or is implied to be, under 18 years of age; and
(ii) is, or is implied to be, a victim of torture, cruelty or
physical abuse;
and does this in a way that reasonable persons would regard
as being, in all the circumstances, offensive.
(4A) The matters to be taken into account in deciding for the purposes of
subsections (3) and (4) whether reasonable persons would regard a
particular document or other goods as being, in all the
circumstances, offensive, include:
(a) the standards of morality, decency and propriety generally
accepted by reasonable adults; and
(b) the literary, artistic or educational merit (if any) of the
material; and
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(c) the general character of the material (including whether it is
of a medical, legal or scientific character).
(5) A person commits an offence against this subsection if:
(a) the person intentionally imported goods; and
(b) the goods were tier 2 goods and the person was reckless as to
that fact; and
(c) their importation:
(i) was prohibited under this Act absolutely; or
(ii) was prohibited under this Act unless the approval of a
particular person had been obtained and, at the time of
the importation, that approval had not been obtained.
Penalty: Imprisonment for 10 years or 2,500 penalty units, or
both.
(5A) Subject to subsection (5B), absolute liability applies to
paragraph (5)(c).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(5B) For the purposes of an offence against subsection (5), strict liability
applies to the physical element of circumstance of the offence, that
an approval referred to in subparagraph (5)(c)(ii) had not been
obtained at the time of the importation.
Note: For strict liability, see section 6.1 of the Criminal Code.
(6) A person commits an offence against this subsection if:
(a) the person intentionally exported goods; and
(b) the goods were tier 2 goods and the person was reckless as to
that fact; and
(c) their exportation:
(i) was prohibited under this Act absolutely; or
(ii) was prohibited under this Act unless the approval of a
particular person had been obtained and, at the time of
the exportation, that approval had not been obtained.
Penalty: Imprisonment for 10 years or 2,500 penalty units, or
both.
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(6A) Subject to subsection (6B), absolute liability applies to
paragraph (6)(c).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(6B) For the purposes of an offence against subsection (6), strict liability
applies to the physical element of circumstance of the offence, that
an approval referred to in subparagraph (6)(c)(ii) had not been
obtained at the time of the exportation.
Note: For strict liability, see section 6.1 of the Criminal Code.
(7) A person punished for an offence against subsection (5) or (6) in
respect of particular conduct cannot be punished, in respect of that
conduct, for an offence against:
(a) section 233; or
(b) Division 361 of the Criminal Code (about international
firearms trafficking).
Note: A similar provision for the opposite case to paragraph (b) is set out in
section 361.6 of the Criminal Code.
233BABAA UN-sanctioned goods
(1) The regulations may prescribe specified goods as UN-sanctioned
goods.
(2) Regulations made for the purposes of subsection (1) may provide
that specified goods are only UN-sanctioned goods if:
(a) they are imported from, or exported to, a specified place; or
(b) the origin, or the final destination, of the goods is a specified
place; or
(c) other specified circumstances apply in relation to the goods.
(3) The regulations must not prescribe goods for the purposes of
subsection (1) unless:
(a) either:
(i) the importation of the goods is prohibited, either
absolutely or on condition, by the Customs (Prohibited
Imports) Regulations 1956; or
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(ii) the exportation of the goods is prohibited, either
absolutely or on condition, by the Customs (Prohibited
Exports) Regulations 1958; and
(b) the regulation under which that importation or exportation is
prohibited gives effect to a decision that:
(i) the Security Council has made under Chapter VII of the
Charter of the United Nations; and
(ii) Article 25 of the Charter requires Australia to carry out;
in so far as that decision requires Australia to apply measures
not involving the use of armed force.
Note: Articles 39 and 41 of the Charter provide for the Security Council to
decide what measures not involving the use of armed force are to be
taken to maintain or restore international peace and security.
(4) For the purposes of paragraph (3)(b), a regulation may be taken to
give effect to a decision:
(a) whether or not it is made for the sole purpose of giving effect
to the decision; and
(b) whether or not it has any effect in addition to giving effect to
the decision.
233BABAB Special offences for importation of UN-sanctioned goods
Offence for individuals
(1) An individual commits an offence if:
(a) the individual intentionally imported goods; and
(b) the goods were UN-sanctioned goods and the individual was
reckless as to that fact; and
(c) their importation:
(i) was prohibited under this Act absolutely; or
(ii) was prohibited under this Act unless the approval of a
particular person had been obtained and, at the time of
the importation, that approval had not been obtained.
(2) Subject to subsection (3), absolute liability applies to
paragraph (1)(c).
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Note: For absolute liability, see section 6.2 of the Criminal Code.
(3) For the purposes of an offence against subsection (1), strict liability
applies to the physical element of circumstance of the offence, that
an approval referred to in subparagraph (1)(c)(ii) had not been
obtained at the time of the importation.
Note: For strict liability, see section 6.1 of the Criminal Code.
Penalty for individuals
(4) An offence under subsection (1) is punishable on conviction by
imprisonment for not more than 10 years or a fine not exceeding
the amount worked out under subsection (5), or both.
(5) For the purposes of subsection (4), the amount is:
(a) if the Court can determine the value of the goods to which
the offence relates—whichever is the greater of the
following:
(i) 3 times the value of the goods; or
(ii) 2,500 penalty units;
(b) if the Court cannot determine the value of those goods—
2,500 penalty units.
Offence for bodies corporate
(6) A body corporate commits an offence if:
(a) the body corporate imported goods; and
(b) the goods were UN-sanctioned goods; and
(c) their importation:
(i) was prohibited under this Act absolutely; or
(ii) was prohibited under this Act unless the approval of a
particular person had been obtained and, at the time of
the importation, that approval had not been obtained.
(7) Subsection (6) does not apply if the body corporate proves that it
took reasonable precautions, and exercised due diligence, to avoid
contravening that subsection.
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Note: The body corporate bears a legal burden in relation to a matter in
subsection (7) (see section 13.4 of the Criminal Code).
(8) Strict liability applies to paragraphs (6)(a) and (b).
Note: For strict liability, see section 6.1 of the Criminal Code.
(9) Subject to subsection (10), absolute liability applies to
paragraph (6)(c).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(10) For the purposes of an offence against subsection (6), strict liability
applies to the physical element of circumstance of the offence, that
an approval referred to in subparagraph (6)(c)(ii) had not been
obtained at the time of the importation.
Note: For strict liability, see section 6.1 of the Criminal Code.
Penalty for bodies corporate
(11) An offence under subsection (6) is punishable on conviction by a
fine not exceeding:
(a) if the Court can determine the value of the goods to which
the offence relates—whichever is the greater of the
following:
(i) 3 times the value of the goods;
(ii) 10,000 penalty units; or
(b) if the Court cannot determine the value of those goods—
10,000 penalty units.
Person not liable to other proceedings
(12) A person convicted or acquitted of an offence against
subsection (1) or (6) in respect of particular conduct is not liable to
proceedings under section 233 in respect of that conduct.
233BABAC Special offences for exportation of UN-sanctioned goods
Offence for individuals
(1) An individual commits an offence if:
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(a) the individual intentionally exported goods; and
(b) the goods were UN-sanctioned goods and the individual was
reckless as to that fact; and
(c) their exportation:
(i) was prohibited under this Act absolutely; or
(ii) was prohibited under this Act unless the approval of a
particular person had been obtained and, at the time of
the exportation, that approval had not been obtained.
(2) Subject to subsection (3), absolute liability applies to
paragraph (1)(c).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(3) For the purposes of an offence against subsection (1), strict liability
applies to the physical element of circumstance of the offence, that
an approval referred to in subparagraph (1)(c)(ii) had not been
obtained at the time of the exportation.
Note: For strict liability, see section 6.1 of the Criminal Code.
Penalty for individuals
(4) An offence under subsection (1) is punishable on conviction by
imprisonment for not more than 10 years or a fine not exceeding
the amount worked out under subsection (5), or both.
(5) For the purposes of subsection (4), the amount is:
(a) if the Court can determine the value of the goods to which
the offence relates—whichever is the greater of the
following:
(i) 3 times the value of the goods;
(ii) 2,500 penalty units; or
(b) if the Court cannot determine the value of those goods—
2,500 penalty units.
Offence for bodies corporate
(6) A body corporate commits an offence if:
(a) the body corporate exported goods; and
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(b) the goods were UN-sanctioned goods; and
(c) their exportation:
(i) was prohibited under this Act absolutely; or
(ii) was prohibited under this Act unless the approval of a
particular person had been obtained and, at the time of
the exportation, that approval had not been obtained.
(7) Subsection (6) does not apply if the body corporate proves that it
took reasonable precautions, and exercised due diligence, to avoid
contravening that subsection.
Note: The body corporate bears a legal burden in relation to a matter in
subsection (7) (see section 13.4 of the Criminal Code).
(8) Strict liability applies to paragraphs (6)(a) and (b).
Note: For strict liability, see section 6.1 of the Criminal Code.
(9) Subject to subsection (10), absolute liability applies to
paragraph (6)(c).
Note: For absolute liability, see section 6.2 of the Criminal Code.
(10) For the purposes of an offence against subsection (6), strict liability
applies to the physical element of circumstance of the offence, that
an approval referred to in subparagraph (6)(c)(ii) had not been
obtained at the time of the exportation.
Note: For strict liability, see section 6.1 of the Criminal Code.
Penalty for bodies corporate
(11) An offence under subsection (6) is punishable on conviction by a
fine not exceeding:
(a) if the Court can determine the value of the goods to which
the offence relates—whichever is the greater of the
following:
(i) 3 times the value of the goods;
(ii) 10,000 penalty units; or
(b) if the Court cannot determine the value of those goods—
10,000 penalty units.
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Person not liable to other proceedings
(12) A person convicted or acquitted of an offence against
subsection (1) or (6) in respect of particular conduct is not liable to
proceedings under section 233 in respect of that conduct.
233BABAD Offences involving tobacco products
(1) A person commits an offence if:
(a) the person imports goods; and
(b) the goods are tobacco products; and
(c) the person imports the goods with the intention of defrauding
the revenue.
(2) A person commits an offence if:
(a) the person conveys, or has in the person’s possession, goods;
and
(b) the goods are tobacco products; and
(c) the person knows that the goods were imported with intent to
defraud the revenue.
(2A) A person commits an offence if:
(a) the person imports goods; and
(b) the goods are tobacco products; and
(c) the person imports the goods reckless as to whether there
would be defrauding of the revenue.
(2B) A person commits an offence if:
(a) the person conveys, or has in the person’s possession, goods;
and
(b) the goods are tobacco products; and
(c) the person is reckless as to whether the goods were imported
with intent to defraud the revenue.
(3) In a prosecution for an offence against subsection (2) or (2B), it is
not necessary to prove the identity of the person who imported the
goods.
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(4) An offence against subsection (1) or (2) is punishable on
conviction by imprisonment for not more than 10 years, a fine not
exceeding the amount worked out under subsection (5), or both.
(4A) An offence against subsection (2A) or (2B) is punishable on
conviction by imprisonment for not more than 5 years, a fine not
exceeding the amount worked out under subsection (5A), or both.
(5) For the purposes of subsection (4), the amount is:
(a) if the Court can determine the amount of the duty that would
have been payable on the goods if the goods had been
entered for home consumption on:
(i) if the day on which the offence was committed is known
to the Court—that day; or
(ii) if that day is not known to the Court—the day on which
the prosecution for the offence was instituted;
5 times the amount of that duty; or
(b) otherwise—1,000 penalty units.
(5A) For the purposes of subsection (4A), the amount is:
(a) if the Court can determine the amount of the duty that would
have been payable on the goods if the goods had been
entered for home consumption on:
(i) if the day on which the offence was committed is known
to the Court—that day; or
(ii) if that day is not known to the Court—the day on which
the prosecution for the offence was instituted;
3 times the amount of that duty; or
(b) otherwise—500 penalty units.
(6) A person convicted or acquitted of an offence against
subsection (1), (2), (2A) or (2B) in respect of particular conduct is
not liable to proceedings under section 233 in respect of that
conduct.
(7) In this section:
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tobacco products means goods classified to heading 2401, 2402 or
2403 of Schedule 3 to the Customs Tariff Act 1995 (except goods
classified to subheading 2402.90.00 or 2403.99.10 of that
Schedule).
233BABAE Offence for bringing restricted goods into Australia
(1) A person commits an offence of strict liability if:
(a) the person brings goods into Australia; and
(b) the goods are restricted goods.
Penalty: 1,000 penalty units.
Note: For strict liability, see section 6.1 of the Criminal Code.
(2) Subsection (1) does not apply if the person brings the goods into
Australia in accordance with a written permission given by the
Minister for the purposes of this subsection.
(3) For the purposes of this Act, restricted goods are goods:
(a) that, if imported, would be prohibited imports; and
(b) that are prescribed by the regulations for the purposes of this
definition.
(4) This section has effect only for purposes related to external affairs,
including:
(a) for purposes related to giving effect to an international
agreement to which Australia is a party; and
(b) for purposes related to addressing matters of international
concern.
233BABAF Using information held by the Commonwealth
Using information to commit offence
(1) A person commits an offence if:
(a) the person obtains information; and
(b) the information is restricted information; and
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(c) the person uses the information to commit an offence against
a law of the Commonwealth, a State or a Territory.
Penalty: Imprisonment for 2 years or 120 penalty units, or both.
(2) In a prosecution for an offence against subsection (1), it is not
necessary to prove that the defendant knew that the offence was an
offence against a law of the Commonwealth, a State or a Territory.
Disclosing information to another person
(3) A person commits an offence if:
(a) the person obtains information; and
(b) the information is restricted information; and
(c) the person discloses the information to another person; and
(d) the person is not authorised or required under:
(i) this Act; or
(ii) the Australian Border Force Act 2015;
to make that disclosure.
Penalty: Imprisonment for 2 years or 120 penalty units, or both.
(4) In this section:
restricted information means information:
(a) held in a computer owned, leased or operated by the
Commonwealth for use for the purposes of the Customs
Acts; and
(b) to which access is restricted by an access control system
associated with a function of the computer.
233BABA Protection from criminal responsibility
(1) An officer of Customs who, in the course of duty, possesses or
conveys, or facilitates the conveyance of, prohibited imports,
prohibited exports, smuggled goods or restricted goods is not
criminally responsible for an offence against a law of the
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Commonwealth or of a State or Territory relating to the possession,
conveyance or facilitation of the conveyance of such goods.
(2) A person who:
(a) possesses or conveys, or facilitates the conveyance of,
prohibited imports, prohibited exports, smuggled goods or
restricted goods; and
(b) in doing so is acting in accordance with written instructions
referring to this section issued by an officer of Customs
acting in the course of duty;
is not criminally responsible for an offence against a law of the
Commonwealth or of a State or Territory relating to the possession,
conveyance or facilitation of the conveyance of such goods.
233BAC Evidence relating to approval for import or export
(1) In proceedings for an offence against subsection 233BAA(4) or
(5), 233BAB(5) or (6), 233BABAB(1) or (4) or 233BABAC(1) or
(4), a certificate of an authorised officer to the effect that the
person charged with the offence had not obtained, as at the time of
the import or export of the goods in respect of which the offence is
alleged to have been committed, approval for the import or export
is admissible as prima facie evidence that that approval had not
been so obtained.
(2) For the purposes of this section, a document purporting to be a
certificate referred to in subsection (1) is, unless the contrary is
established, to be taken to be such a certificate and to have been
duly given.
(3) A certificate is not to be admitted in evidence under subsection (1)
in proceedings for an offence unless the person charged with the
offence or a solicitor who has appeared for the person in those
proceedings has, at least 14 days before the certificate is sought to
be so admitted, been given a copy of the certificate, together with
reasonable notice of the intention to produce the certificate as
evidence in the proceedings.
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233BA Evidence of Analyst
(1) The Comptroller-General of Customs may appoint a person to be
an analyst for the purposes of this Act or Part 9.1 of the Criminal
Code.
(2) Subject to subsection (4), in any proceedings for an offence against
section 233BAA or Part 9.1 of the Criminal Code, or in any
proceedings for an offence against section 233BAB, 233BABAB
or 233BABAC, in so far as that section relates to specified
anti-personnel sprays or gases, radioactive substances, human body
tissue or human body fluid, a certificate of an analyst in an
approved form stating, in respect of a substance in relation to
which the offence is alleged to have been committed:
(a) that the analyst signing the certificate is appointed under
subsection (1); and
(b) when and from whom the substance was received; and
(c) what, if any, labels or other means of identifying the
substance accompanied it when it was received; and
(d) what container or containers the substance was contained in
when it was received; and
(e) a description, and the weight, of the substance received; and
(f) when the substance, or a portion of it, was analysed; and
(g) a description of the method of analysis; and
(h) the results of the analysis; and
(j) how the substance was dealt with after handling by the
analyst, including details of:
(i) the quantity retained; and
(ii) the name of the person, if any, to whom any retained
quantity was given; and
(iii) measures taken to secure any retained quantity;
is admissible as prima facie evidence of the matters in the
certificate and of the correctness of the result of the analysis.
(3) For the purposes of this section, a document purporting to be a
certificate referred to in subsection (2) shall, unless the contrary is
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established, be deemed to be such a certificate and to have been
duly given.
(4) A certificate shall not be admitted in evidence under subsection (2)
in proceedings for an offence unless the person charged with the
offence or a solicitor who has appeared for the person in those
proceedings has, at least 14 days before the certificate is sought to
be so admitted, been given a copy of the certificate together with
reasonable notice of the intention to produce the certificate as
evidence in the proceedings.
(5) Subject to subsection (6), where, under subsection (2), a certificate
of an analyst is admitted in evidence in a proceeding for an
offence, the person charged with the offence may require the
analyst to be called as a witness for the prosecution and the analyst
may be cross-examined as if he or she had given evidence of the
matters stated in the certificate.
(6) Subsection (5) does not entitle a person to require an analyst to be
called as a witness for the prosecution unless:
(a) the prosecutor has been given at least 4 days notice of the
person’s intention to require the analyst to be so called; or
(b) the Court, by order, allows the person to require the analyst
to be so called.
233C Offence for giving false or misleading information in relation
to UN-sanctioned goods
Individuals
(1) An individual commits an offence if:
(a) an application is made in respect of UN-sanctioned goods
under:
(i) the Customs (Prohibited Imports) Regulations 1956; or
(ii) the Customs (Prohibited Exports) Regulations 1958;
and
(b) the application is made in an approved form; and
(c) the individual signed the form; and
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(d) information contained in, or information or a document
accompanying, the form:
(i) is false or misleading; or
(ii) omits any matter or thing without which the information
or document is misleading.
Penalty: Imprisonment for 10 years or 2,500 penalty units, or
both.
Bodies corporate
(2) A body corporate commits an offence if:
(a) an application is made by or on behalf of the body corporate;
and
(b) the application is in an approved form; and
(c) the application is made in respect of UN-sanctioned goods
under:
(i) the Customs (Prohibited Imports) Regulations 1956; or
(ii) the Customs (Prohibited Exports) Regulations 1958;
and
(d) information contained in, or information or a document
accompanying, the form:
(i) is false or misleading; or
(ii) omits any matter or thing without which the information
or document is misleading.
Penalty: 12,500 penalty units.
(3) Subsection (1) or (2) does not apply:
(a) as a result of subparagraph (1)(d)(i) or (2)(d)(i)—if the
information or document is not false or misleading in a
material particular; or
(b) as a result of subparagraph (1)(d)(ii) or (2)(d)(ii)—if the
information or document did not omit any matter or thing
without which the information or document is misleading in
a material particular.
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Note: A defendant bears an evidential burden in relation to the matter in
subsection (3) (see subsection 13.3(3) of the Criminal Code).
234 Customs offences
(1) A person shall not:
(a) Evade payment of any duty which is payable;
(b) Obtain any drawback, refund, rebate or remission which is
not payable;
(d) do any of the following:
(i) intentionally make or cause to be made a statement to an
officer, reckless as to the fact that the statement is false
or misleading in a material particular;
(ii) intentionally omit or cause to be omitted from a
statement made to an officer any matter or thing,
reckless as to the fact that without the matter or thing
the statement is misleading in a material particular;
(iii) intentionally give information to another person,
knowing that the information is false or misleading in a
material particular and that the other person or someone
else will include the information in a statement to an
officer;
(iv) intentionally give information to another person,
knowing that the information is misleading in a material
particular because of the omission of other information
that the person has and that the other person or someone
else will include the information in a statement to an
officer;
(h) Sell or offer for sale, any goods upon the pretence that such
goods are prohibited imports or smuggled goods.
(2) A person who contravenes subsection (1) commits an offence
punishable upon conviction:
(a) in the case of an offence against paragraph (1)(a), by:
(i) where the Court can determine the amount of the duty
on goods the payment of which would have been
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evaded by the commission of the offence if the goods
had been entered for home consumption on:
(A) where the date on which the offence was
committed is known to the Court—that date; or
(B) where that date is not known to the Court—the
date on which prosecution for the offence was
instituted;
a penalty not exceeding 5 times the amount of that duty
and not less than 2 times that amount; or
(ii) where the Court cannot determine the amount of that
duty, a penalty not exceeding 500 penalty units;
(b) in the case of an offence against paragraph (1)(b), by a
penalty not exceeding 5 times the amount of drawback,
refund, rebate or remission that was obtained by the
commission of the offence and not less than 2 times that
amount;
(c) subject to subsection (3), in the case of an offence against
paragraph (1)(d), by a penalty not exceeding 250 penalty
units; or
(d) in the case of an offence against paragraph (1)(h), by a
penalty not exceeding 10 penalty units.
(2A) Where an export entry, a submanifest, an outward manifest or a
withdrawal of such an entry, submanifest or manifest is taken,
under section 119D, to have been communicated to the
Department, then, for the purposes of paragraph (1)(d), the part of
the communication constituting the transmission to the Department
is treated as a statement made to the Comptroller-General of
Customs.
(2B) Where an import entry, a withdrawal of such an entry, or a return
for the purposes of subsection 69(8), subsection 70(7) or
section 105C is taken, under section 71L, to have been
communicated to the Department, then, for the purposes of
paragraph (1)(d), the part of the communication constituting the
transmission to the Department is treated as a statement made to
the Comptroller-General of Customs.
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(2BA) If an application for a refund, rebate or remission of duty is taken,
under regulations made for the purposes of subsection 163(1AB),
to have been communicated to the Department, then, for the
purposes of paragraph (1)(d), the part of the communication
constituting the transmission to the Department is treated as a
statement made to the Comptroller-General of Customs.
(2BC) For the purposes of paragraph (1)(d), information provided to the
Department under section 71 in the circumstances mentioned in
section 71AAAB is taken to be a statement made to the
Comptroller-General of Customs.
(2C) Nothing in subsection (2A), (2B), (2BA) or (2BC) is to be taken to
affect the operation of any of the provisions of section 183.
(3) Where a person is convicted of an offence against paragraph (1)(d)
in relation to a statement made, or an omission from a statement
made, in respect of the amount of duty payable on particular goods,
a Court may, in relation to that offence, impose a penalty not
exceeding the sum of 100 penalty units and twice the amount of the
duty payable on those goods.
234AA Places set aside for purposes of Act
(1) Where a place:
(a) is to be used by officers:
(i) for questioning, for the purposes of this Act or of any
other law of the Commonwealth, passengers or crew
disembarking from or embarking on a ship or aircraft;
or
(ii) for examining, for such purposes, the personal baggage
of such passengers or crew; or
(iii) as a holding place for such passengers or crew; or
(b) is covered by a notice under subsection (3);
a Collector, or a person authorized by a Collector to do so, may
cause signs to be displayed at or near the place that identify the
place and state that entry into it by unauthorized persons is
prohibited by this Act.
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(2) Where a sign is displayed in relation to a place under
subsection (1), a Collector, or a person authorized by a Collector to
do so, may cause signs to be displayed at or near the place that
identify the place and indicate (whether in words or images) that
the use of:
(a) cameras or sound recorders; or
(b) mobile phones or other electronic forms of communication;
at the place by unauthorized persons is prohibited by this Act.
(3) The Comptroller-General of Customs may publish a notice in the
Gazette specifying, as an area to which this section applies, an area
of a port, or an airport, appointed under section 15.
(4) An area specified in such a notice must comprise one or more of
the following areas:
(a) areas that are used by, or frequented by, passengers who have
arrived in Australia until they have passed through the last
point at which they or their baggage are normally subject to
processing by officers;
(b) areas that are used by, or frequented by, passengers who are
about to depart Australia after they have passed through the
first point at which they are normally subject to processing
by officers;
(c) areas that are in the vicinity of areas referred to in
paragraph (a) or (b).
234A Unauthorised entry to places and on ships, aircraft or wharves
(1) A person shall not:
(a) enter into, or be in, a place in relation to which a sign is
displayed under subsection 234AA(1); or
(b) enter on or be in or on:
(i) a ship;
(ii) an aircraft;
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(iii) the wharf at which, or the part of a wharf adjacent to
which, a ship is berthed;
at a time when goods being the personal baggage of
passengers or crew disembarking from, or embarking on that
ship or aircraft are being examined, for the purposes of this
Act, at or in the vicinity of the ship, aircraft, wharf or part of
a wharf.
Penalty: 60 penalty units.
(1AA) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(1A) Subsection (1) does not apply if the person:
(a) enters into or is in the place, by the authority of a Collector;
or
(ab) is the holder of a security identification card (within the
meaning of section 213A) who:
(i) enters into, or is in, the place for the purposes of his or
her employment; and
(ii) is not subject to a direction under subsection (1B); or
(b) enters on or is in or on, the ship, aircraft, wharf or the part of
a wharf, by the authority of a Collector; or
(c) is a member of a crew disembarking from, or embarking on,
a ship or aircraft; or
(d) is a passenger disembarking from, or embarking on, a ship or
aircraft; or
(e) is included in a class of persons whom the
Comptroller-General of Customs determines, in writing, to
be exempt from this section.
(1B) A Collector may, at any time, by written notice given to a person
who is the holder of a security identification card (within the
meaning of section 213A), direct the person not to enter into, or be
in or on:
(a) a place in relation to which a sign is displayed under
subsection 234AA(1); or
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(b) any of the following:
(i) a ship;
(ii) an aircraft;
(iii) the wharf at which, or the part of a wharf adjacent to
which, a ship is berthed;
at a time when goods being the personal baggage of
passengers or crew disembarking from, or embarking on that
ship or aircraft are being examined, for the purposes of this
Act, at or in the vicinity of the ship, aircraft, wharf or part of
a wharf.
(2) Subsection (1) does not prohibit a person who has, or is a member
of an authority which has, the management or control of a wharf or
wharves or an airport or airports from entering on, or being in or
on, a place, ship, aircraft, wharf or part of a wharf for the purposes
of that management or control.
(3) In any proceedings for the prosecution of a person for an offence
against subsection (1), evidence that a sign stating that entry into a
place is prohibited by this Act was displayed at or near that place is
prima facie evidence that the sign was so displayed in accordance
with subsection 234AA(1).
234AB Unauthorised use of cameras and sound recorders
(1) An officer may direct a person, including a passenger
disembarking from, or embarking on, a ship or aircraft:
(a) not to use:
(i) a camera or sound recorder; or
(ii) a mobile phone or other electronic form of
communication;
at a place in relation to which a sign is displayed under
subsection 234AA(2); or
(b) not to operate a camera, or use an appliance to record or
transmit sound, at a place (being a place that is part of a ship,
of an aircraft or of a wharf) at a time when the personal
baggage of passengers or crew disembarking from, or
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embarking on, a ship or aircraft, is being examined, for the
purposes of this Act, at or in the vicinity of that place.
(2) Where an officer gives to a person a direction under subsection (1),
the officer shall inform that person that failure to comply with that
direction is an offence under this Act.
(3) A person shall not fail to comply with a direction given to that
person by an officer in accordance with subsection (1).
Penalty: 30 penalty units.
(3A) Subsection (3) does not apply if the person has a reasonable
excuse.
(3B) Subsection (3) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(4) In any proceedings for the prosecution of a person for an offence
against subsection (3), evidence that a sign indicating that the use
of:
(a) cameras or sound recorders; or
(b) mobile phones or other electronic forms of communication;
at a place is prohibited by this Act was displayed at or near that
place is prima facie evidence that the sign was so displayed in
accordance with subsection 234AA(2).
(5) In this section, camera includes any device for making or
transmitting, or designed for use in the making or transmission of,
images of objects.
(6) For the purposes of this section, a person shall be taken to use an
appliance to transmit sound at a place if, and only if, the person
uses the appliance to transmit sound, other than sound coming
from the appliance, from the place to another place.
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234ABA Officers may direct unauthorised persons to leave
restricted areas
(1) An officer may direct a person to leave a place in relation to which
a sign is displayed under subsection 234AA(1) if the officer
reasonably believes that the person is in that place in contravention
of section 234A.
(2) The officer may, either acting alone or with the assistance of one or
more other officers or protective service officers, use reasonable
force to remove the person from the area if the person refuses to
leave when so directed.
(3) However, in removing the person, the officer (and the persons
assisting) must not use more force, or subject him or her to greater
indignity, than is necessary or reasonable.
(4) In this section:
protective service officer means a protective service officer within
the meaning of the Australian Federal Police Act 1979.
236 Aiders and abettors
For the purposes of a Customs prosecution (within the meaning of
section 244), whoever aids abets counsels or procures or by act or
omission is in any way directly or indirectly concerned in the
commission of any offence against this Act shall be deemed to
have committed such offence and shall be punishable accordingly.
237 Attempts
For the purposes of a Customs prosecution (within the meaning of
section 244), any attempt to commit an offence against this Act
shall be an offence against this Act punishable as if the offence had
been committed.
239 Penalties in addition to forfeitures
All penalties shall be in addition to any forfeiture.
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Section 240
240 Commercial documents to be kept
Keeping commercial documents
(1) A person who is the owner of goods imported into Australia shall
keep all the relevant commercial documents relating to the goods
that came into that person’s possession or control before, or come
into that person’s possession or control on or after, the entry of
those goods for any purpose, being documents that are necessary to
enable a Collector to satisfy himself or herself of the correctness of
the particulars shown in the entry until:
(a) if the goods are not ultimately entered for home
consumption—the goods cease to be subject to customs
control; and
(b) if the goods are entered, or ultimately entered, for home
consumption—the expiration of the period of 5 years after
the goods are so entered.
Penalty: 30 penalty units.
(1AA) A person who is the owner of goods imported into Australia must
keep all the relevant commercial documents relating to the goods:
(a) that come into the person’s possession or control before, or
come into the person’s possession or control on or after, a
return is given to the Department under section 69, 70 or
105C in relation to those goods; and
(b) that are necessary to enable a Collector to satisfy himself or
herself of the correctness of the particulars shown in the
return;
until the end of the period of 5 years after the giving of the return.
Penalty: 30 penalty units.
(1A) A person who is the owner of goods exported from Australia must
keep all the relevant commercial documents relating to the goods
that:
(a) come into the person’s possession or control at any time; and
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(b) are necessary to enable a Collector to satisfy himself or
herself as to the correctness of information communicated
by, or on behalf of, the person to the Department (whether in
documentary or other form);
for the period of 5 years after the time when the goods were
exported from Australia.
Penalty: 30 penalty units.
(1B) A person who, in Australia:
(a) causes goods to be imported into, or exported from,
Australia; or
(b) receives goods that have been imported into, or are to be
exported from, Australia;
must keep all the relevant commercial documents that come into
the person’s possession or control at any time and relate to the
goods concerned or to their carriage to or from Australia, being
documents that are necessary to enable a Collector to satisfy
himself or herself:
(c) whether the person is complying with a Customs-related law;
or
(d) as to the correctness of information communicated by, or on
behalf of, the person to the Department (whether in
documentary or other form);
for the period of 5 years from the time when the goods were
imported into, or exported from, Australia.
Penalty: 30 penalty units.
(1C) Subsections (1), (1AA), (1A) and (1B) are offences of strict
liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Certified true copies of commercial documents
(2) Where, in accordance with the requirement of any law of the
Commonwealth or of a State or Territory or with ordinary
commercial practice a document that would, but for this
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subsection, be required to be kept in accordance with
subsection (1), (1AA), (1A) or (1B), is required by that law or
practice to be surrendered to another person, this section shall be
taken to be complied with if, at all times after the document is so
surrendered and during the period that the document would have
been required to be kept, a true copy of the document, certified in
accordance with subsection (3), is kept in its stead.
(3) Where a person is required to surrender a commercial document
referred to in subsection (1), (1AA), (1A) or (1B) to another person
for a reason set out in subsection (2), the first-mentioned person
may make a true copy of the document and, if the first-mentioned
person does so, and attaches to the copy a certificate, signed by the
first-mentioned person:
(a) to the effect:
(i) that the copy is a true copy of the original document;
and
(ii) that the original document has been surrendered to that
other person for that reason; and
(b) providing particulars of the reason referred to in
subparagraph (a)(ii);
the certified copy shall be treated by the Comptroller-General of
Customs or a Collector, and shall be admissible in all courts, as if it
were the original document.
Place, manner and form for keeping and storing commercial
documents
(4) A person who is required by this section to keep a commercial
document relating to particular goods may keep the document at
any place (which may be a place outside Australia) and, subject to
subsection (5), may keep the document in any form or store it in
any manner.
(5) A person referred to in subsection (4) must:
(a) keep the document in such a manner as will enable a
Collector readily to ascertain whether the goods have been
properly described for the purpose of importation or
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exportation, as the case requires, and, in the case of goods
entered for home consumption, properly valued or rated for
duty; and
(b) if the document is in a language other than the English
language—keep the document in such a way that a
translation of the document into the English language can
readily be made; or
(c) if the document is a record of information kept by a
mechanical, electronic or other device—keep the record in
such a way that a document setting out in the English
language the information recorded or stored can be readily
produced.
Penalty: 30 penalty units.
(5A) Subsection (5) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Informing authorised officer of whereabouts of commercial
document
(6) An authorised officer may, by written notice given to a person who
is required under this section to keep a commercial document,
require the person to inform the officer within a reasonable period,
and in a manner specified in the notice, of the whereabouts of the
document.
(6A) If:
(a) a notice is given to a person under subsection (6); and
(b) the person fails to comply with the notice;
the person commits an offence of strict liability punishable, on
conviction, by a penalty not exceeding 30 penalty units.
Note: For strict liability, see section 6.1 of the Criminal Code.
Altering and defacing commercial documents
(6B) A person who is required to keep a commercial document must not
alter or deface the document.
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Penalty: 30 penalty units.
(6BA) Subsection (6B) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(6C) A document is not taken to be altered or defaced for the purposes
of subsection (6B) merely because a notation or marking is made
on it in accordance with ordinary commercial practice.
Exceptions to requirements to keep commercial documents
(7) This section shall not require the keeping of any commercial
documents:
(a) by a company that has gone into liquidation and that has been
dissolved;
(b) by a class of persons that is declared by the regulations to be
a class to which this section does not apply; or
(c) of a kind declared by the regulations to be commercial
documents to which this section does not apply.
240AA Authorised officer may require person to produce
commercial documents
(1) An authorised officer may, by written notice given to a person who
is required under section 240 to keep a commercial document,
require the person to produce, either at the business premises in
Australia of the person or at a place in Australia specified in the
notice, and within a period specified in the notice, for inspection by
an authorised officer:
(a) if the document is in writing—the document; or
(b) if the document is a record of information kept by a
mechanical, electronic or other device—the information.
Note 1: A person who keeps a record of information by means of a
mechanical, electronic or other device must comply with a
requirement made under subsection (1) by producing the information
in a document setting out the information in a form the authorised
officer can understand. See section 25A of the Acts Interpretation Act
1901.
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Note 2: Failure to produce a commercial document following a requirement
made under subsection (1) is an offence. See section 243SB.
(2) The period that may be specified in a notice given under
subsection (1) must not be less than 14 days after the notice is
given.
240AB Verifying communications to Department
Scope and purpose
(1) This section applies to a person who makes a communication
(however described) to the Department under this Act or gives
someone else information for inclusion in such a communication.
(1A) The regulations may provide that specified communications, or
specified kinds of communications, are exempt from this section.
(2) The purpose of this section is to help officers of Customs to verify
the content of communications made to the Department and to
trace information included in communications made to the
Department to its source.
Requirements to keep records
(3) If the person makes the communication to the Department, the
person must keep, in accordance with this section, for the period of
5 years after the communication is made, a record that verifies the
contents of the communication.
Penalty: 30 penalty units
(3A) If the person (the giver) gives information to another person (the
recipient) for the recipient or someone else to include in a
communication to the Department, the giver must keep, in
accordance with this section, for 5 years after the information is
given, one or more records that:
(a) either verify the information or, if the giver was given the
information by someone else, verify that the giver was given
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that information and identify the person who gave it to the
giver; and
(b) verify the fact that the giver gave the information to the
recipient; and
(c) identify the recipient.
Penalty: 30 penalty units.
(3B) Subsections (3) and (3A) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Place, manner and form for keeping and storing records
(4) A person who is required by this section to keep a record may keep
the record at any place (which may be a place outside Australia)
and, subject to subsection (5), may keep the record in any form or
store it in any manner.
(5) A person referred to in subsection (4) must:
(a) if the record is in a language other than the English
language—keep the record in such a way that a translation of
the record into the English language can readily be made; or
(b) if the record is kept by a mechanical, electronic or other
device—keep the record in such a way that a document
setting out in the English language the information recorded
or stored can be readily produced.
Informing authorised officer of whereabouts of record
(6) An authorised officer may, by written notice given to a person who
is required under this section to keep a record, require the person to
inform the officer within a reasonable period, and in a manner
specified in the notice, of the whereabouts of the record.
(7) If:
(a) a notice is given to a person under subsection (6); and
(b) the person fails to comply with the notice;
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the person commits an offence of strict liability punishable, on
conviction, by a penalty not exceeding 30 penalty units.
Note: For strict liability, see section 6.1 of the Criminal Code.
Interaction with section 240
(8) To avoid doubt, this section does not affect the operation of
section 240.
Note: Section 240 requires owners of imported or exported goods, and
certain persons who deal with such goods, to keep for 5 years relevant
commercial documents relating to the goods.
240AC Authorised officer may require person to produce record
(1) An authorised officer may, by written notice given to a person who
is required under section 240AB to keep a record, require the
person to produce, either at the business premises in Australia of
the person or at a place in Australia specified in the notice, and
within a period specified in the notice, for inspection by an
authorised officer:
(a) if the record is in writing—the record; or
(b) if the record is kept by a mechanical, electronic or other
device—the information contained in the record.
Note 1: A person who keeps a record of information by means of a
mechanical, electronic or other device must comply with a
requirement made under subsection (1) by producing the information
in a document setting out the information in a form the authorised
officer can understand. See section 25A of the Acts Interpretation Act
1901.
Note 2: Failure to produce a record following a requirement made under
subsection (1) is an offence. See section 243SB.
(2) The period that may be specified in a notice given under
subsection (1) must not be less than 14 days after the notice is
given.
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Section 243A
Division 3—Recovery of pecuniary penalties for dealings in
narcotic goods
243A Interpretation
(1) In this Division, unless the contrary intention appears:
benefit includes service or advantage.
cheque includes a bill, promissory note or other security for
money.
Court means the Federal Court of Australia.
dealing, in relation to property of a person, includes:
(a) if a debt is owed to that person—making a payment to any
person in reduction of the amount of the debt;
(b) removing the property from Australia; and
(c) receiving or making a gift of the property.
effective control, in relation to property, or an interest in property,
has the meaning given by section 243AB.
interest, in relation to property, means:
(a) a legal or equitable estate or interest in the property; or
(b) a right, power or privilege in connection with the property;
whether present or future and whether vested or contingent.
moneys means moneys in the form of cash.
Official Trustee means the Official Trustee in Bankruptcy.
pecuniary penalty means a pecuniary penalty referred to in
section 243B.
penalty amount, in relation to an order under section 243B against
a person, means the amount that the person is liable to pay the
Commonwealth under the order.
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petition means a petition under the Bankruptcy Act 1966.
police officer means:
(a) a member or special member of the Australian Federal
Police; or
(b) a member of the police force of a State or Territory.
property means real or personal property of every description,
whether situated in Australia or elsewhere and whether tangible or
intangible and includes an interest in any such real or personal
property.
restraining order means an order made under
paragraph 243E(2)(c).
trustee in bankruptcy means:
(a) in relation to a bankruptcy—the trustee of the estate of the
bankrupt; or
(b) in relation to a composition or scheme of arrangement under
Division 6 of Part IV of the Bankruptcy Act 1966—the
trustee of the composition or scheme of arrangement; or
(c) in relation to a personal insolvency agreement under Part X
of the Bankruptcy Act 1966—the trustee of the agreement; or
(d) in relation to the estate of a deceased person in respect of
which an order has been made under Part XI of the
Bankruptcy Act 1966—the trustee of the estate.
(2) Where a person who has obtained possession or control of a
cheque, or was paid moneys by a cheque, in any of the
circumstances set out in subsection (3), receives, in respect of the
cheque, moneys in the form of cash, the moneys so received shall,
for the purposes of this Division, be deemed to be moneys that
came into his or her possession or under his or her control, or were
paid to him or her, in the circumstances in which he or she
obtained possession or control of the cheque, or was paid the
moneys by the cheque.
(3) For the purposes of this Division, a person shall be taken to engage
in a prescribed narcotics dealing if:
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(a) he or she sells or otherwise deals in, or agrees to sell or
otherwise deal in, narcotic goods imported into Australia in
contravention of this Act; or
(b) he or she imports, or agrees to import, narcotic goods into
Australia in contravention of this Act; or
(c) he or she exports, or agrees to export, narcotic goods from
Australia in contravention of this Act; or
(d) he or she keeps, or agrees to keep, in his or her possession
narcotic goods imported into Australia in contravention of
this Act; or
(e) he or she conspires with another person or other persons to
import any narcotic goods into Australia, or to export any
narcotic goods from Australia, in contravention of this Act;
or
(f) he or she aids, abets, counsels or procures, or is in any way
knowingly concerned in, the sale of, or other dealing in,
narcotic goods imported into Australia in contravention of
this Act, the importation of narcotic goods into Australia, or
the exportation of narcotic goods from Australia, in
contravention of this Act, or the keeping in the possession of
any person of narcotic goods imported into Australia in
contravention of this Act.
Note: Goods are imported or exported in contravention of this Act if they are
imported or exported in breach of a prohibition under this Act: see
subsection 4(4A).
(4) A reference in this Division to a benefit derived by a person
includes a reference to:
(a) a benefit derived, directly or indirectly, by the person; and
(b) a benefit derived, directly or indirectly, by another person at
the request or direction of the first person.
(4A) A reference in this Division to the property of a person includes a
reference to property in respect of which the person has a
beneficial interest.
(5) Where, upon application being made to the Court under
subsection 243E(1) and supported by an affidavit made by a police
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Section 243AB
officer or an officer of Customs stating that he or she believes that
any property is the property of a person, the Court makes a
restraining order against that property, for the purposes of this
Division, the property shall, while that order applies to the
property, be deemed to be the property of that person.
(6) A reference in this Division to a proceeding for the recovery of a
pecuniary penalty shall be read as a reference to a proceeding
instituted under section 243B for an order under subsection (1) of
that section.
243AB Effective control of property
(1) Property, or an interest in property, may be subject to the effective
control of a person within the meaning of this Division whether or
not the person has:
(a) a legal or equitable estate or interest in the property; or
(b) a right, power or privilege in connection with the property.
(2) Without limiting the generality of any other provision of this
Division, in determining:
(a) whether or not property, or an interest in property, is subject
to the effective control of a person; or
(b) whether or not there are reasonable grounds to believe that
property, or an interest in property, is subject to the effective
control of a person;
regard may be had to:
(c) shareholdings in, debentures over or directorships of a
company that has an interest (whether direct or indirect) in
the property;
(d) a trust that has a relationship to the property; and
(e) family, domestic and business relationships between persons
having an interest in the property, or in companies of the kind
referred to in paragraph (c) or trusts of the kind referred to in
paragraph (d), and other persons.
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Section 243B
(3) For the purposes of paragraph (2)(e), family relationships are taken
to include (without limitation) relationships between persons
covered by section 4AAA.
243B Pecuniary penalties
(1) Subject to subsection (7), the Minister, the Commissioner of
Police, the Comptroller-General of Customs or the Director of
Public Prosecutions may institute a proceeding in the Court, on
behalf of the Commonwealth, for an order that a person pay a
pecuniary penalty to the Commonwealth in respect of:
(a) a particular prescribed narcotics dealing engaged in by him or
her; or
(b) prescribed narcotics dealings engaged in by him or her
during a particular period.
(2) If, in a proceeding instituted under subsection (1), the Court is
satisfied that the person in relation to whom the order is sought:
(a) has engaged in a particular prescribed narcotics dealing; or
(b) has, during a particular period, engaged in prescribed
narcotics dealings;
the Court shall assess, in accordance with section 243C, the value
of the benefits derived by the person by reason of his or her having
engaged in that dealing, or in prescribed narcotics dealings during
that period, as the case may be, and order the person to pay to the
Commonwealth a pecuniary penalty equal to the value as so
assessed.
(3) The Court may order a person to pay a pecuniary penalty under
subsection (2) in relation to a particular prescribed narcotics
dealing, or prescribed narcotics dealings during a particular period,
whether or not the person has been convicted of an offence, or
proceedings have been instituted in respect of any offence,
committed in relation to that dealing or any of those dealings and
whether or not any moneys or other goods have been seized under
section 229A in relation to that dealing or any of those dealings.
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Section 243C
(4) An amount payable by a person to the Commonwealth in
accordance with an order made under subsection (2) shall, for all
purposes, be deemed to be a civil debt due by the person to the
Commonwealth.
(5) An order made by the Court under subsection (2) may be enforced
as if it were an order made by the Court in civil proceedings
instituted by the Commonwealth against the person to recover a
debt due by the person to the Commonwealth.
(6) This section applies to and in relation to moneys that come, or
other property that comes, into the possession or under the control
of a person either within or outside Australia, and to benefits that
are provided for a person either within or outside Australia.
(7) A proceeding under subsection (1) may be commenced:
(a) if the proceeding relates to a particular prescribed narcotics
dealing engaged in by a person after the commencement of
this section—within 6 years after that dealing took place; or
(b) if the proceeding relates to prescribed narcotics dealings
during a particular period, being a period that commenced
after the commencement of this section—within 6 years after
the end of that period.
243C Assessment of pecuniary penalty
(1) In this section, a reference to the defendant in relation to a
proceeding under section 243B shall be read as a reference to a
person against whom an order is sought in that proceeding.
(2) In a proceeding under section 243B, the value of the benefits
derived by the defendant by reason of his or her having engaged in
a particular prescribed narcotics dealing, or in prescribed narcotics
dealings during a particular period shall be assessed by the Court
having regard to the evidence before the Court concerning all or
any of the following matters:
(a) the moneys, or the value of the property other than moneys,
that came into the possession or under the control of:
(i) the defendant; or
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(ii) another person at the request or by the direction of the
defendant;
by reason of the defendant’s having engaged in that dealing
or in prescribed narcotics dealings during that period;
(b) the value of any benefit, other than a benefit of the kind
referred to in paragraph (a) that was provided for:
(i) the defendant; or
(ii) another person at the request or by the direction of the
defendant;
by reason of the defendant’s having engaged in that dealing
or in prescribed narcotics dealings during that period;
(c) in the case of a prescribed narcotics dealing that consisted of
selling or otherwise dealing in narcotic goods—the market
value, at the time of the dealing, of similar or substantially
similar narcotic goods;
(d) in the case of a prescribed narcotics dealing that consisted of
the doing of any act or thing other than selling or otherwise
dealing in narcotic goods—the amount that was, or the range
of amounts that were, at the time the dealing occurred,
ordinarily paid for the doing of a similar or substantially
similar act or thing;
(e) the value of the defendant’s property before, during and after
he or she engaged in that dealing, or before, during and after
that period, as the case may be;
(f) the defendant’s income and expenditure before, during and
after he or she engaged in that dealing, or before, during and
after that period, as the case may be.
(3) Where evidence is given in a proceeding under section 243B that
the value of the defendant’s property during or after the defendant
engaged in a particular prescribed narcotics dealing, or during, or
after the end of, a particular period during which he or she engaged
in prescribed narcotics dealings, exceeded the value of the
defendant’s property before he or she engaged in that dealing, or
before the commencement of that period, then, for the purposes of
subsection (2) of that section, the Court shall, subject to
subsection (4), treat the value of benefits derived by the defendant
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by reason of his or her having engaged in that dealing or in
prescribed narcotics dealings during that period as being not less
than the amount of the greatest excess.
(4) Where, after evidence has been given in a proceeding under
section 243B that the value of the defendant’s property during or
after the defendant engaged in a particular prescribed narcotics
dealing, or during, or after the end of, a particular period, exceeded
the value of the defendant’s property before he or she engaged in
that dealing, or before the commencement of that period, the
defendant satisfies the Court that the whole or a part of the excess
was due to certain causes, being causes unrelated to his or her
having engaged in that prescribed narcotics dealing, or in
prescribed narcotics dealings during that period, as the case may
be:
(a) if the defendant so satisfies the Court in respect of the whole
of the excess—subsection (3) does not apply to the excess; or
(b) if the defendant so satisfies the Court in respect of a part of
the excess—subsection (3) applies to and in relation to the
excess as if it were reduced by the amount of that part.
(5) In a proceeding under section 243B, a police officer or an officer
of Customs who is experienced in the investigation of narcotics
offences may testify:
(a) with respect to the amount that, to the best of his or her
information, knowledge and belief, was the market value of
narcotic goods at a particular time or during a particular
period; or
(b) with respect to the amount, or the range of amounts, that, to
the best of his or her information, knowledge and belief, was
the amount, or range of amounts, ordinarily paid at a
particular time or during a particular period for the doing of
an act or thing (not being the selling or other dealing in
narcotic goods) comprising a prescribed narcotics dealing;
notwithstanding any rule of law or practice relating to hearsay
evidence, and his or her testimony is prima facie evidence of the
matters testified to.
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(6) In calculating, for the purposes of a proceeding under
section 243B, the value of benefits derived by the defendant by
reason of his or her having engaged in a particular prescribed
narcotics dealing, or in prescribed narcotics dealings during a
particular period, any expenses or outgoings of the defendant in
connection with that dealing, or those dealings, shall be
disregarded.
(7) The Court, in quantifying the value of a benefit for the purposes of
this section, may treat as the value of the benefit the value that the
benefit would have had if derived at the time when the valuation is
being made and, without limiting this, may have regard to any
decline in the purchasing power of money between the time when
the benefit was derived and the time when the valuation is being
made.
(8) For the purposes of this section, where property of a person vests
in a trustee in bankruptcy, the property shall be taken to continue to
be the property of the person.
243CA Court may lift corporate veil etc.
(1) Where the Court is assessing the value of benefits derived by a
person (in this section called the defendant) because of engaging
in a particular prescribed narcotics dealing, or in prescribed
narcotics dealings during a particular period, the Court may treat as
property of the defendant any property that, in the opinion of the
Court, is subject to the effective control of the defendant.
(2) Where the Court makes, or has made, an order (in this section
called a pecuniary penalty order) that the defendant pay a
pecuniary penalty under section 243B, the Court may:
(a) on application by the Minister, the Commissioner of Police,
the Comptroller-General of Customs or the Director of Public
Prosecutions; and
(b) if the Court is of the opinion that particular property is
subject to the effective control of the defendant;
make an order declaring that the whole, or a specified part, of that
property is available to satisfy the pecuniary penalty order.
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(3) Where the Court declares that property is available to satisfy a
pecuniary penalty order:
(a) the order may be enforced against the property as if it were
the defendant’s; and
(b) a restraining order may be made in respect of the property as
if it were the defendant’s property.
(4) Where the Minister, the Commissioner of Police, the
Comptroller-General of Customs or the Director of Public
Prosecutions makes an application for an order under
subsection (2) that property is available to satisfy a pecuniary
penalty order against the defendant:
(a) the person (in this paragraph called the applicant) who
makes the application shall give written notice of the
application to the defendant and to any person who the
applicant has reason to believe may have an interest in the
property; and
(b) the defendant and any person who claims an interest in the
property may appear and adduce evidence at the hearing of
the application.
243D Presumption of illegality of importation
Where, in a proceeding under section 243B against a person, the
Court is satisfied that the narcotic goods in relation to which the
person is alleged to have engaged in a prescribed narcotics dealing
or in prescribed narcotics dealings are goods reasonably suspected
of having been imported into Australia in contravention of this Act,
the Court shall, for the purposes of the proceeding, treat the
narcotic goods as narcotic goods which have been imported into
Australia in contravention of this Act unless it is established to the
satisfaction of the Court that the narcotic goods were not imported
into Australia or were not imported into Australia in contravention
of this Act.
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243E Court may make restraining order against property
(1) Where the Minister, the Commissioner of Police, the
Comptroller-General of Customs or the Director of Public
Prosecutions has instituted a proceeding under section 243B for an
order that a person (in this section referred to as the defendant) pay
a pecuniary penalty in relation to a particular prescribed narcotics
dealing, or in relation to prescribed narcotics dealings during a
particular period, the Minister, the Commissioner of Police, the
Comptroller-General of Customs or the Director of Public
Prosecutions may make application to the Court, ex parte, for an
order under paragraph (2)(c) against one or more of the following:
(a) specified property of the defendant;
(b) all the property of the defendant (including property acquired
after the making of the order);
(d) all the property of the defendant (including property acquired
after the making of the order) other than specified property;
(e) specified property of a person other than the defendant.
(1A) The application under subsection (1) may be made:
(a) where the Court makes the order under section 243B—at any
time before the liability of the defendant in respect of the
pecuniary penalty has been discharged; or
(b) in any other case—at any time before the proceeding under
section 243B is finally disposed of.
(2) Where:
(a) an application under subsection (1) is supported by:
(i) an affidavit of a police officer or an officer of Customs
stating that he or she believes that:
(A) the defendant has engaged in the prescribed
narcotics dealing to which the proceeding under
section 243B relates, or in prescribed narcotics
dealings during the period to which that
proceeding relates; and
(B) benefits were derived by the defendant by
reason of the defendant’s having engaged in
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that prescribed narcotics dealing, or in
prescribed narcotics dealings during that period,
as the case may be;
and setting out the grounds on which he or she holds
those beliefs; and
(ii) if the application seeks an order against specified
property of the defendant—an affidavit of a police
officer or an officer of Customs stating that he or she
believes that the property is the property of the
defendant and setting out the grounds on which he or
she holds that belief; and
(b) the Court considers that, having regard to the matters
contained in that affidavit or those affidavits, there are
reasonable grounds for holding those beliefs;
the Court:
(c) shall, subject to subsection (2A), make an order:
(i) directing that the property, or such part of the property
as is specified in the order, is not to be disposed of, or
otherwise dealt with, by any person, except in such
manner and in such circumstances (if any) as are
specified in the order; and
(ii) if the Court is satisfied that the circumstances so
require—direct the Official Trustee to take custody and
control of the property, or such part of the property as is
specified in the order; and
(d) may, subject to subsection (3), include in the order such
provision (if any) in relation to the operation of the order as
the Court thinks fit.
(2A) Where an application under subsection (1) seeks an order under
paragraph (2)(c) against specified property of a person other than
the defendant, the Court shall not make the order unless:
(a) the application is supported by an affidavit of a police officer
or an officer of Customs stating that the officer believes that
the property is subject to the effective control of the
defendant; and
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(b) the Court considers that, having regard to the matters
contained in that affidavit, there are reasonable grounds for
holding that belief.
(3) Paragraph (2)(d) does not authorize the Court to include in the
order a provision postponing the operation of the order.
(4) Without limiting the power of the Court under paragraph (2)(d),
the order against property:
(a) may set out conditions subject to which the order is to apply
to all of that property, or to a specified part of that property;
(b) may make provision for a review of the operation of the
order by the Court; and
(c) may make provision for meeting the reasonable living and
business expenses of the defendant out of that property, or
out of a specified part of that property.
(4A) The Court shall not make provision of the kind referred to in
paragraph (4)(c) unless it is satisfied that the defendant cannot
meet the expenses concerned out of property that is not subject to
the order.
(5) The Court may refuse to make the order if the Commonwealth
refuses or fails to give to the Court such undertakings as the Court
deems appropriate with respect to the payment of damages or
costs, or both, in relation to the making and operation of the order.
(6) For the purposes of an application under subsection (1), the
Minister, the Commissioner of Police, the Comptroller-General of
Customs or the Director of Public Prosecutions may, on behalf of
the Commonwealth, give to the Court such undertakings with
respect to the payment of damages or costs, or both, as are required
by the Court.
(7) Notwithstanding anything contained in the Bankruptcy Act 1966,
moneys that have come into the possession, or under the control, of
the Official Trustee in accordance with an order made under
subsection (2) shall not be paid into the Common Investment Fund
established in pursuance of section 20B of that Act.
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(8) Where the Official Trustee is given a direction under
subparagraph (2)(c)(ii) in relation to property, the Official Trustee
may do anything that is reasonably necessary for the purpose of
preserving the property including, without limiting the generality
of this:
(a) becoming a party to any civil proceedings affecting the
property;
(b) ensuring that the property is insured;
(c) if the property consists, wholly or partly, of securities or
investments—realising or otherwise dealing with the
securities or investments; and
(d) if the property consists, wholly or partly, of a business:
(i) employing, or terminating the employment of, persons
in the business; and
(ii) doing any other thing that is necessary or convenient for
carrying on the business on a sound commercial basis.
(9) Where the Official Trustee is given a direction under
subparagraph (2)(c)(ii) in relation to shares in a company, the
Official Trustee is entitled:
(a) to exercise the rights attaching to the shares as if it were the
registered holder of the shares; and
(b) to do so to the exclusion of the registered holder.
(10) Neither paragraph (8)(c) nor subsection (9) limits the generality of
the other.
(11) In proceedings dealing with an application for an order under
paragraph (2)(c), a witness shall not be required to answer a
question or to produce a document if the Court is satisfied that the
answering of the question or the production of the document may
prejudice the investigation of, or the prosecution of a person for, an
offence.
243F Court may make further orders
(1AA) In this section:
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defendant has the same meaning as in section 243E.
(1) Where the Court makes, or has made, a restraining order (in this
section called the original order) against property of a person (in
this section called the owner), the Court may, at the time it makes
the original order or at any subsequent time, make such orders in
relation to that property as the Court considers just and, without
limiting the power so conferred on the Court, the Court may, at any
time or from time to time, make an order:
(a) varying the original order in respect of the property to which
it relates or any provision included in the original order by
virtue of paragraph 243E(2)(d);
(b) regulating the manner in which the Official Trustee may
exercise its powers or perform its duties under the original
order;
(c) determining any question relating to the property to which
the original order relates, including any question relating to
the liabilities of the owner, and the exercise of the powers, or
the performance of the duties, of the Official Trustee, with
respect to the property to which the original order relates;
(d) directing:
(i) the owner; or
(ii) if the owner is not the defendant—the defendant; or
(iii) if the owner or the defendant is a body corporate—a
director of the body corporate specified by the Court;
to give to the Minister, the Commissioner of Police, the
Comptroller-General of Customs, the Director of Public
Prosecutions or the Official Trustee, within a period specified
in the order, a statement verified by the oath of the person
making the statement, setting out such particulars of the
property, or dealings with the property, of the owner or
defendant as the Court thinks proper;
(e) for the examination on oath before the Court or Registrar of
the Court of any person, including:
(i) the owner; or
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(ii) the defendant;
about the affairs (including the nature and location of any
property) of:
(iii) anyone else who is either the owner or the defendant, or
both; and
(iv) if the person to be examined is either the owner or
defendant, or both—that person;
(ea) directing the owner or another person to do any act or thing
necessary or convenient to be done to enable the Official
Trustee to take custody and control of the property in
accordance with the original order; or
(f) with respect to the carrying out of any undertaking with
respect to the payment of damages or costs given by the
Commonwealth in connection with the making of the original
order.
(2) An application for an order under subsection (1) may be made:
(a) by the Official Trustee;
(b) by the Minister, the Commissioner of Police, the
Comptroller-General of Customs or the Director of Public
Prosecutions;
(c) by the owner; or
(d) with the leave of the Court, by any other person.
(2A) Where:
(a) the Court made the original order against the property in
reliance on the engaging by a person (in this subsection
called the defendant) in a prescribed narcotics dealing or
prescribed narcotics dealings during a particular period; and
(b) another person having an interest in the property applies to
the Court for a variation of the order to exclude the interest
from the order;
the Court shall grant the application if satisfied that the interest is
not subject to the effective control of the defendant.
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(3) Where:
(a) a person is examined before the Court, or the Registrar of the
Court, under an order made under subsection (1); or
(b) an order made under subsection (1) directs a person to
furnish a statement to the Minister, the Commissioner of
Police, the Comptroller-General of Customs, the Director of
Public Prosecutions or the Official Trustee;
the person is not excused from:
(c) answering a question when required to do so by the Court, or
by the Registrar of the Court; or
(d) furnishing the statement, or setting out particulars in the
statement;
as the case may be, on the ground that the answer to the question,
or the statement or particulars, might tend to incriminate the person
or make the person liable to a forfeiture or penalty.
(3A) Where a person:
(a) is examined before the Court, or the Registrar of the Court;
or
(b) furnishes a statement to the Minister, the Commissioner of
Police, the Comptroller-General of Customs, the Director of
Public Prosecutions or the Official Trustee;
under an order made under subsection (1), then:
(c) a statement or disclosure made by the person in answer to a
question put in the course of the examination; or
(d) the statement so furnished;
as the case may be, and any information, document or thing
obtained as a direct or indirect consequence of the statement or
disclosure referred to in paragraph (c), or of the statement referred
to in paragraph (d), is not admissible against the person in any civil
or criminal proceeding except:
(e) a proceeding for giving false testimony in the course of the
examination, or in respect of the falsity of the statement, as
the case may be; or
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(f) a proceeding for the recovery of a pecuniary penalty, for the
purpose only of facilitating the assessment of the amount of
the pecuniary penalty.
(4) In this section, unless the contrary intention appears:
(a) references to the original order shall be read as including
references to the original order as varied under this section;
and
(b) references to the Registrar of the Court shall be read as
including references to a Deputy Registrar of the Court, a
District Registrar of the Court and a Deputy District
Registrar of the Court.
(5) In proceedings dealing with an application for an order under
subsection (1), a witness is not required to answer a question or to
produce a document if the Court is satisfied that the answering of
the question or the production of the document may prejudice the
investigation of, or the prosecution of a person for, an offence.
243G Official Trustee to discharge pecuniary penalty
(1) Where:
(a) the Court makes an order under section 243B that a person
pay a pecuniary penalty in relation to a particular prescribed
narcotics dealing or in relation to prescribed narcotics
dealings during a particular period; and
(b) at the time when the order is made, property is subject to a
restraining order made, in reliance on the prescribed narcotics
dealing or prescribed narcotics dealings, against:
(i) property of the person; or
(ii) property of another person in relation to which an order
under subsection 243CA(2) is made;
the Court may include in the order under section 243B a direction
to the Official Trustee to pay the Commonwealth, in accordance
with this section, an amount equal to the penalty amount out of that
property.
(2) Where:
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(a) the Court makes an order under section 243B for a person to
pay a pecuniary penalty in relation to a prescribed narcotics
dealing or prescribed narcotics dealings during a particular
period; and
(b) a restraining order is subsequently made against:
(i) property of the person; or
(ii) property of another person in relation to which an order
under subsection 243CA(2) is made;
in reliance on the prescribed narcotics dealing or prescribed
narcotics dealings;
the Court may include in the restraining order a direction to the
Official Trustee to pay the Commonwealth, in accordance with this
section, an amount equal to the penalty amount out of that
property.
(2A) If:
(a) the Court has made an order under section 243B that a person
pay a pecuniary penalty in relation to a prescribed narcotics
dealing or prescribed narcotics dealings during a particular
period; and
(b) a restraining order is in force against:
(i) property of the person; or
(ii) property of another person in relation to which an order
under subsection 243CA(2) is in force;
the Court may, on application by the Minister, the Commissioner
of Police, the Comptroller-General of Customs or the Director of
Public Prosecutions, direct the Official Trustee to pay the
Commonwealth, in accordance with this section, an amount equal
to the penalty amount out of the property.
(3) For the purposes of enabling the Official Trustee to comply with a
direction given by the Court under subsection (1), (2) or (2A), the
Court may, in the order in which the direction is given or by a
subsequent order:
(a) direct the Official Trustee to sell or otherwise dispose of such
of the property that is subject to the restraining order as the
Court specifies; and
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(b) appoint an officer of the Court or any other person to execute
any deed or instrument in the name of a person who owns or
has an estate, interest or right in the property and to do any
act or thing necessary to give validity and operation to the
deed or instrument.
(4) The execution of the deed or instrument by the person appointed
by an order under subsection (3) has the same force and validity as
if the deed or instrument had been executed by the person who
owned or had the estate, interest or right in the property.
(5) Where the Official Trustee is given a direction under
subsection (1), (2) or (2A) in relation to property, the Official
Trustee shall not:
(a) if the property is money—apply the money in accordance
with subsection (6) until the end of the appeal period; and
(b) if the property is not money—sell or otherwise dispose of the
property until the end of the appeal period.
(6) Where the Official Trustee is given a direction under
subsection (1), (2) or (2A) in relation to property, the Official
Trustee shall, as soon as practicable after the end of the appeal
period:
(a) if the property is money:
(i) apply the money in payment of the costs, charges,
expenses and remuneration, of the kind referred to in
subsection 243P(1), incurred or payable in connection
with the restraining order and payable to the Official
Trustee under the regulations; and
(ii) subject to subsection (7), credit an amount equal to the
remainder of the money to the Confiscated Assets
Account as required by section 296 of the Proceeds of
Crime Act 2002; and
(b) if the property is not money:
(i) sell or otherwise dispose of the property;
(ii) apply the proceeds of the sale or disposition in payment
of the costs, charges, expenses and remuneration of the
kind referred to in subsection 243P(1), incurred or
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payable in connection with the restraining order or the
sale or disposition and payable to the Official Trustee
under the regulations; and
(iii) subject to subsection (7), credit an amount equal to the
remainder of those proceeds to the Confiscated Assets
Account as required by section 296 of the Proceeds of
Crime Act 2002.
(7) Where the amounts to which subparagraph (6)(a)(ii) or (b)(iii)
applies exceeds the penalty amount, the Official Trustee must:
(a) credit to the Confiscated Assets Account as required by
section 296 of the Proceeds of Crime Act 2002 an amount
equal to the penalty amount; and
(b) pay the balance to the person whose property was subject to
the restraining order.
(8) Where the Official Trustee credits, in accordance with a direction
under this section, an amount to the Confiscated Assets Account as
required by section 296 of the Proceeds of Crime Act 2002 in
satisfaction of a person’s liability under an order under
section 243B, the person’s liability under the order shall, to the
extent of the payment be deemed to be discharged.
(9) Where:
(a) a restraining order is made against property in reliance on a
particular prescribed narcotics dealing engaged in by the
person or prescribed narcotics dealings engaged in by the
person during a particular period; and
(b) before or after the restraining order is made, an order under
section 243B has been or is made against the person in
reliance on the prescribed narcotics dealing or prescribed
narcotics dealings;
the appeal period in respect of the property is the period ending:
(c) if the period provided for the lodging of an appeal against the
making of the order under section 243B has ended without
such an appeal having been lodged—at the end of that
period; or
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(d) if an appeal against the making of the order under
section 243B has been lodged—when the appeal lapses or is
finally determined.
243H Revocation of order under section 243E
(1) Where, after a restraining order has been made in relation to a
proceeding for the recovery of a pecuniary penalty:
(a) no pecuniary penalty is imposed upon the determination of
that proceeding;
(b) the pecuniary penalty imposed upon the determination of that
proceeding is paid; or
(c) the Court is satisfied that it is, in all the circumstances,
proper to do so;
the Court may, upon application being made to it by a person
authorized to make an application under section 243F, revoke that
order.
(2) The revocation of a restraining order that was made in relation to a
proceeding for the recovery of a pecuniary penalty does not
prevent the Court from making a further restraining order in
relation to that proceeding.
(3) Without limiting the powers of the Court to make an order under
subsection (1), the Court may revoke a restraining order upon the
applicant:
(a) giving security satisfactory to the Court for the payment of
any pecuniary penalty that may be imposed on him or her in
the relevant proceeding; or
(b) giving undertakings satisfactory to the Court concerning the
property of the applicant.
(4) Where the Court revokes or has revoked a restraining order, the
Court may make such order or orders as it deems proper for or in
relation to the discharge of the Official Trustee concerned from all
liability in respect of the exercise by it of the powers conferred on
it, and the performance by it of the duties imposed on it, under this
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Division in respect of the property of the person to whom the
restraining order related.
243J Pecuniary penalty a charge on property
(1) Where the Court makes, in relation to a proceeding (in this section
referred to as the relevant proceeding) for the recovery of a
pecuniary penalty from a person, a restraining order against
property, upon the making of the order, there is created, by force of
this section, a charge, on all the property to which the order relates,
to secure the payment to the Commonwealth of any pecuniary
penalty that the person may be ordered to pay in the relevant
proceeding.
(2) Where a charge is created by subsection (1) on any property of a
person upon the making of a restraining order, the charge ceases to
have effect in respect of the property:
(a) upon the order ceasing to apply to the property by reason of
the variation or revocation of the order; or
(b) upon the determination of the relevant proceeding by way of
the refusal of the Court to make an order for the payment of a
pecuniary penalty by the person; or
(c) upon payment by the person of any pecuniary penalty that he
or she has been ordered to pay in the relevant proceeding; or
(d) upon the person becoming a bankrupt; or
(e) upon the sale or other disposition of the property:
(i) in pursuance of a direction of the Court under
section 243G; or
(ii) by the owner of the property with the consent of the
Court or of the Official Trustee; or
(f) upon the sale of the property to a bona fide purchaser for
value who, at the time of purchase, has no notice of the
charge;
whichever first occurs.
(3) The charge created on property by subsection (1):
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(a) is subject to every charge or encumbrance to which the
property was subject immediately before the order was made;
(b) has priority over all other encumbrances whatsoever; and
(c) subject to subsection (2), is not affected by any change of
ownership of the property.
(4) Where a charge is created by subsection (1) on property of a
particular kind and the provisions of any law of the
Commonwealth or of a State or Territory provide for the
registration of title to, or charges over, property of that kind, the
Official Trustee or the person who applied for the restraining order
against that property may cause the charge so created to be
registered under the provisions of that law and, if the Official
Trustee or the person who applied for the restraining order, as the
case may be, does so, a person who purchases or otherwise
acquires the property after the registration of the charge shall, for
the purposes of subsection (2), be deemed to have notice of the
charge.
243K Contravention of restraining orders
(1) A person who intentionally contravenes a restraining order by
disposing of, or otherwise dealing with, property that is subject to
the restraining order commits an offence.
Penalty: Imprisonment for 5 years.
(2) Where:
(a) a restraining order is made against property;
(b) the property is disposed of, or otherwise dealt with, in
contravention of the restraining order; and
(c) the disposition or dealing was either not for sufficient
consideration or not in favour of a person who acted in good
faith;
the Minister, the Commissioner of Police, the Comptroller-General
of Customs or the Director of Public Prosecutions may apply to the
Court for an order that the disposition or dealing be set aside.
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Section 243L
(3) Where an application is made under subsection (2) in relation to a
disposition or dealing, the Court may make an order:
(a) setting the disposition or dealing aside as from the day on
which it took place; or
(b) setting the disposition or dealing aside as from the day of the
order under this subsection and declaring the respective
rights of any persons who acquired interests in the property
on or after the day on which the disposition or dealing took
place and before the day of the order under this subsection.
243L Sale of property before bankruptcy
(1) Where:
(a) the Commonwealth has, within 6 months before the
presentation of a petition, or after the presentation of a
petition, against a person, received moneys from the Official
Trustee or an Official Receiver in pursuance of a direction
under section 243G in relation to the liability of the person to
pay a pecuniary penalty; and
(b) the person subsequently becomes a bankrupt on, or by virtue
of the presentation of, the petition;
the Commonwealth shall pay to the trustee in the bankruptcy an
amount equal to the amount paid to the Commonwealth in
accordance with the direction, less the taxed costs of the Minister,
the Commissioner of Police, the Comptroller-General of Customs
or the Director of Public Prosecutions in respect of the making of
the direction under section 243G.
(2) Where the Commonwealth has paid to the trustee in bankruptcy an
amount in accordance with subsection (1), the Commonwealth may
prove in the bankruptcy for its debt as an unsecured creditor as if
the order under section 243G had not been made.
(3) Notwithstanding anything contained in the Bankruptcy Act 1966, a
person who purchases in good faith, property of a person who,
after the purchase, becomes a bankrupt, under a sale of the
property in pursuance of a direction given under section 243G
acquires a good title to it as against the trustee in the bankruptcy.
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Section 243M
243M Duties of the Official Trustee after receiving notice of
presentation of creditor’s petition etc.
(1) Where, after the Official Trustee has been directed under
subsection 243G(1) or (2) to pay an amount to the Commonwealth
in relation to the liability of a person to pay a pecuniary penalty,
notice in writing of the presentation of a creditor’s petition against
the person is given to the Official Trustee, the Official Trustee:
(a) shall refrain from taking action to sell property of the person
in pursuance of any direction to do so contained in an order
under that section; and
(b) shall not pay any moneys in pursuance of the direction to do
so contained in the first-mentioned order;
until the petition has been dealt with by a bankruptcy court or has
lapsed.
(2) Where, after the Official Trustee has been directed under
subsection 243G(1) or (2) to pay an amount to the Commonwealth
in relation to the liability of a person to pay a pecuniary penalty,
notice in writing of the reference to a bankruptcy court of a
debtor’s petition against the person is given to the Official Trustee,
the Official Trustee:
(a) shall refrain from taking action to sell property of the person
in pursuance of any direction to do so contained in an order
under that section; and
(b) shall not pay any moneys in pursuance of the direction to do
so contained in the first-mentioned order;
until a bankruptcy court has dealt with the petition.
(3) Where a person who is liable to pay a pecuniary penalty becomes a
bankrupt (whether on a creditor’s petition or otherwise), any
property of the person in the possession, or under the control, of
the Official Trustee in accordance with an order made under this
Division shall be deemed to be in the possession, or under the
control, of the Official Trustee as, or on behalf of, the trustee of the
estate of the bankrupt, and not otherwise.
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Section 243N
(4) In this section, bankruptcy court means a court having jurisdiction
in bankruptcy under the Bankruptcy Act 1966.
243N Protection of Official Trustee from personal liability in certain
cases
(1) Where:
(a) the Court has made a restraining order directing the Official
Trustee to take custody and control of property of a person;
(b) the Official Trustee has taken custody and control of any
property in the possession, or on the premises, of the person
without notice of any claim by another person in respect of
that property; and
(c) the person did not, at the date of the order, have any
beneficial interest in the property referred to in paragraph (b);
the Official Trustee is not personally liable for any loss or damage
arising from its having taken custody and control of the property
sustained by a person claiming the property or an interest in the
property, or for the cost of proceedings taken to establish a claim to
the property or to an interest in the property, unless the court in
which the claim is made is of the opinion that the Official Trustee
has been guilty of negligence in respect of the taking of custody
and control of the property.
(2) Where the Official Trustee has, in accordance with a restraining
order, taken custody and control of property of a person specified
in the order, the Official Trustee is not personally liable for any
loss or damage arising from its having taken custody and control of
the property (being loss or damage sustained by some other person
claiming the property or an interest in the property), or for the cost
of proceedings taken to establish a claim to the property, or to an
interest in the property, unless the court in which the claim is made
is of the opinion that the Official Trustee has been guilty of
negligence in respect of the taking of custody and control of the
property.
(3) The Official Trustee is not personally liable for any rates, land tax
or municipal or other statutory charges imposed by or under a law
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Section 243NA
of the Commonwealth or of a State or Territory upon or in respect
of property of which it has been directed by a restraining order to
take custody and control, being rates, land tax or municipal or
other statutory charges that fall due on or after the date of that
order, except to the extent, if any, of the rents and profits received
by the Official Trustee in respect of that property on or after the
date of that order.
(4) Where the Official Trustee who has been directed by a restraining
order to take custody and control of a business carried on by a
person carries on that business, the Official Trustee is not
personally liable for any payment in respect of long service leave
for which the person was liable or for any payment in respect of
long service leave to which a person employed by the Official
Trustee in its capacity of manager of the business, or the legal
personal representative of such a person, becomes entitled after the
date of that order.
243NA Indemnification of Official Trustee
(1) The Commonwealth is by force of this subsection liable to
indemnify the Official Trustee against any personal liability
(including any personal liability as to costs) incurred by it for any
act done, or omitted to be done, by it in the exercise, or purported
exercise, of its powers and duties under this Division.
(2) Nothing in subsection (1) affects:
(a) any right that the Official Trustee has, apart from that
subsection, to be indemnified in respect of any personal
liability referred to in that subsection; or
(b) any other indemnity given to the Official Trustee in respect
of any such personal liability.
(3) Where the Commonwealth makes a payment in accordance with
the indemnity referred to in subsection (1), the Commonwealth has
the same right of reimbursement in respect of the payment
(including reimbursement under another indemnity given to the
Official Trustee) as the Official Trustee would have if the Official
Trustee had made the payment.
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Section 243NB
243NB Indemnification of Official Receivers etc.
(1) The Commonwealth shall indemnify a person to whom this
subsection applies against any liability incurred by the person:
(a) for any act done negligently, or negligently omitted to be
done, by the person in the performance of the person’s duties
in relation to this Division; or
(b) for any act done by the person in good faith in the purported
performance of the person’s duties in relation to this
Division.
(2) Subsection (1) applies to:
(a) persons who are Official Receivers under the Bankruptcy Act
1966;
(b) persons who perform any of the duties of such an Official
Receiver in relation to this Division; or
(c) persons who assist such an Official Receiver in the
performance of the Official Receiver’s duties in relation to
this Division.
243P Costs etc. payable to Official Trustee
(1) The regulations may make provision for or in relation to:
(a) the costs, charges and expenses incurred in connection with;
and
(b) the Official Trustee’s remuneration in respect of;
the performance or exercise by the Official Trustee of functions,
duties or powers under this Division.
(2) An amount equal to each amount of remuneration that the Official
Trustee receives under the regulations shall be paid to the
Commonwealth.
(3) Where there are no regulations in relation to a matter referred to in
subsection (1):
(a) the regulations referred to in section 288 of the Proceeds of
Crime Act 2002 shall apply, so far as they are applicable, and
with appropriate changes, in relation to the matter; and
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Section 243Q
(b) a reference in this Division (other than in this subsection) to
regulations in relation to the matter shall be taken to be a
reference to the regulations referred to in section 288 of the
Proceeds of Crime Act 2002.
243Q Notices
(1) Subject to subsection (2), where the Court makes a restraining
order, or an order under section 243CA or 243F, against a person’s
property, the person who applied for the order (in this section
called the applicant) shall give the person written notice of the
order.
(2) Where:
(a) the Court makes a restraining order against a person’s
property; and
(b) the Court is satisfied that it would be in the public interest to
delay giving notice of the order to the person;
the Court may order that giving the person notice of the order be
delayed for such period as is specified in the order under this
subsection and the applicant shall give the person notice of the
restraining order as soon as practicable after the end of the period
specified.
243R Reduction of pecuniary penalty
(1) Where, before the Court makes an order directing a person to pay a
pecuniary penalty in respect of a particular prescribed narcotics
dealing engaged in by him or her, or of prescribed narcotics
dealings engaged in by him or her during a particular period, any
property of the person to which section 229A applied by reason of
that prescribed narcotics dealing, or of a prescribed narcotics
dealing during that period, had been seized as forfeited goods:
(a) if, before the imposition of the penalty, the property had been
condemned or was deemed to have been condemned—the
penalty shall be deemed to be reduced by an amount equal to
the value of the property at the time when it was seized; and
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(b) if, after the imposition of the penalty and before the penalty
is paid, the property is condemned or is deemed to be
condemned or the person consents to the forfeiture of the
property—the liability of the person in respect of the penalty
shall be deemed to be reduced by an amount equal to the
value of the property at the time when it was seized; and
(c) if the penalty is paid before the property is condemned or is
to be deemed to be condemned—the Commonwealth is liable
to pay to the person an amount equal to the value of the
property at the date of its seizure.
(2) After a pecuniary penalty is imposed on a person in respect of a
particular prescribed narcotics dealing engaged in by the person, or
of prescribed narcotics dealings engaged in by him or her during a
particular period, property of the person to which section 229A
applies by virtue of that dealing, or of such a dealing during that
period, shall not be seized as forfeited goods.
(3) The Court may make an order, in respect of property to which
section 229A applies, being property that has been seized as
forfeited goods, determining the value, at the time when it was
seized, of that property for the purposes of this section.
243S Jurisdiction of the Court
Jurisdiction is conferred on the Court to hear and determine
applications under this Division.
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Section 243SA
Division 4—Provisions relating to certain strict liability
offences
243SA Failure to answer questions
(1) A person must not fail to answer a question that an officer,
pursuant to a power conferred on the officer by this Act (other than
section 106J or 195A or subsection 214AH(2)), requires the person
to answer.
Penalty: 30 penalty units.
(2) A person must not fail to answer a question that a monitoring
officer, pursuant to subsection 214AH(2), requires the person to
answer, if:
(a) the person is the occupier of the relevant premises, or a
representative of the occupier whom the occupier has
nominated to a monitoring officer to answer questions under
that subsection; or
(b) the person is not covered by paragraph (a) and no other
person of the kind mentioned in that paragraph is present at
the premises and available to answer questions put by the
monitoring officer.
Penalty: 30 penalty units.
(3) If:
(a) an officer requires a person to answer a question under
section 106J or 195A; and
(b) the officer informs the person of the officer’s authority to ask
the question; and
(c) the officer informs the person that it may be an offence not to
answer the question;
the person must not fail to answer the question.
Penalty: 30 penalty units.
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Section 243SB
(4) Subsections (1), (2) and (3) are offences of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
243SB Failure to produce documents or records
(1) A person must not fail to produce a document or record that an
officer, pursuant to a power conferred on the officer by this Act
other than a power conferred by section 71AAAO, 71DA, 71DL,
114A or 118, requires the person to produce.
Penalty: 30 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
243SC Preservation of the privilege against self-incrimination
(1) Subject to subsection (2), a person who would, apart from this
subsection, be required to:
(a) answer a question under section 243SA; or
(b) produce a document or record under section 243SB;
need not comply with the requirement if so complying would:
(c) tend to incriminate the person; or
(d) result in further attempts to obtain evidence that would tend
to incriminate the person.
(2) Subsection (1) does not apply, and the person must comply with
the requirement, if the person has waived his or her rights under
that subsection.
243T False or misleading statements resulting in loss of duty
(1) A person commits an offence if:
(a) the person:
(i) makes, or causes to be made, to an officer a statement
(other than a statement in a cargo report or an outturn
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report) that is false or misleading in a material
particular; or
(ii) omits, or causes to be omitted, from a statement (other
than a statement in a cargo report or an outturn report)
made to an officer any matter or thing without which the
statement is false or misleading in a material particular;
and
(b) either of the following applies:
(i) the amount of duty properly payable on the goods
exceeds the amount of duty that would have been
payable if the amount of duty were determined on the
basis that the statement was not false or misleading;
(ii) the amount that would have been payable as a refund or
drawback of duty on the goods if that amount had been
determined on the basis that the statement was not false
or misleading exceeds the amount of refund or
drawback properly payable (which may be nil).
(2) An offence against subsection (1) is an offence of strict liability.
(3) An offence against subsection (1) is punishable on conviction by a
fine not exceeding the greater of:
(a) 60 penalty units; and
(b) the amount of the excess.
(3A) For the purposes of this section, a person is taken to cause to be
made a statement (other than a statement in a cargo report or
outturn report) that is false or misleading in a material particular if:
(a) the person gives information that is false or misleading in a
material particular to another person for inclusion in a
statement (other than a statement in a cargo report or outturn
report) by the other person or someone else to an officer; and
(b) the other person or someone else makes such a statement
including the information to an officer.
This subsection does not limit the ways in which a person may
cause such a statement to be made.
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(3B) For the purposes of this section, a person is taken to cause to be
made an omission (a punishable omission) from a statement (other
than a statement in a cargo report or outturn report) of a matter or
thing without which the statement is false or misleading in a
material particular, if:
(a) the person gives to another person, for inclusion in a
statement (other than a statement in a cargo report or an
outturn report) by the other person or someone else to an
officer, information that is false or misleading in a material
particular because of an omission of other information that
the person has; and
(b) the other person or someone else makes such a statement
including the information to an officer.
This subsection does not limit the ways in which a person may
cause a punishable omission to be made.
(4) Subsection (1) does not apply if:
(a) a person (other than an officer) voluntarily gives written
notice (an error notice) to an officer doing duty in relation to
the matter to which the statement relates, indicating that:
(i) the statement is false or misleading in a material
particular; or
(ii) the statement is false or misleading in a material
particular because of the omission of a matter or thing;
and
(b) between the making of the statement and the person giving
the error notice, a notice under section 214AD had not been
given to:
(i) a person who made the statement or caused it to be
made (the defendant); or
(ii) a person who omitted, or caused to be omitted, from the
statement a matter or thing without which the statement
was false or misleading (the defendant); and
(c) if subparagraph (1)(b)(i) would apply apart from this
subsection—the duty properly payable on the goods is paid
in full before either of the following happens:
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(i) an infringement notice is given to the defendant for an
offence against subsection (1);
(ii) proceedings are commenced against the defendant for
an offence against subsection (1); and
(d) if subparagraph (1)(b)(ii) would apply apart from this
subsection and an amount of refund or drawback exceeding
the amount (if any) properly payable has been paid before the
time either of the following happens:
(i) an infringement notice is given to the defendant for an
offence against subsection (1);
(ii) proceedings are commenced against the defendant for
an offence against subsection (1);
the excess has been repaid before that time.
(4A) For the purposes of paragraph (4)(a), the error notice is taken not to
be given voluntarily if it is given after:
(a) an officer exercises a power under a Customs-related law to
verify information in the statement; or
(b) an infringement notice is served under Subdivision A of
Division 5 on the defendant for an offence against
subsection (1); or
(c) proceedings are commenced against the defendant for an
offence against subsection (1).
(5) Subsection (1) does not apply to a statement made by a person to
an officer if:
(a) the statement specifies that the person is uncertain about
information included in the statement, and considers that, as
a result of including that information, the statement might be
false or misleading in a material particular; and
(b) the statement identifies the information whose inclusion
might make the statement false or misleading in a material
particular; and
(c) the statement sets out the reasons why the person is uncertain
about the identified information.
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(6) Subsection (1) does not apply to a statement made by a person to
an officer if:
(a) the statement specifies that the person is uncertain whether,
as a result of omitting information from the statement, the
statement might be false or misleading in a material
particular; and
(b) the statement identifies the omission of information that
might make the statement false or misleading in a material
particular; and
(c) the statement sets out the reasons for the person’s uncertainty
about the effect of omitting the information.
243U False or misleading statements not resulting in loss of duty
(1) A person commits an offence if:
(a) the person:
(i) makes, or causes to be made, to an officer a statement
(other than a statement in a cargo report or an outturn
report) that is false or misleading in a material
particular; or
(ii) omits, or causes to be omitted, from a statement (other
than a statement in a cargo report or an outturn report)
made to an officer any matter or thing without which the
statement is false or misleading in a material particular;
and
(b) neither of the following applies:
(i) the amount of duty properly payable on particular goods
exceeds the amount of duty that would have been
payable if the amount of duty were determined on the
basis that the statement was not false or misleading;
(ii) the amount that would have been payable as a refund or
drawback of duty on the goods if that amount had been
determined on the basis that the statement was not false
or misleading exceeds the amount of refund or
drawback properly payable (which may be nil).
(2) An offence against subsection (1) is an offence of strict liability.
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(3) The penalty for a conviction for an offence against subsection (1)
is an amount not exceeding 60 penalty units for each statement that
is found by the court to be false or misleading.
(3A) For the purposes of this section, a person is taken to cause to be
made a statement (other than a statement in a cargo report or
outturn report) that is false or misleading in a material particular if:
(a) the person gives information that is false or misleading in a
material particular to another person for inclusion in a
statement (other than a statement in a cargo report or outturn
report) by the other person or someone else to an officer; and
(b) the other person or someone else makes such a statement
including the information to an officer.
This subsection does not limit the ways in which a person may
cause such a statement to be made.
(3B) For the purposes of this section, a person is taken to cause to be
made an omission (a punishable omission) from a statement (other
than a statement in a cargo report or outturn report) of a matter or
thing without which the statement is false or misleading in a
material particular, if:
(a) the person gives to another person, for inclusion in a
statement (other than a statement in a cargo report or an
outturn report) by the other person or someone else to an
officer, information that is false or misleading in a material
particular because of an omission of other information that
the person has; and
(b) the other person or someone else makes such a statement
including the information to an officer.
This subsection does not limit the ways in which a person may
cause a punishable omission to be made.
(4) Subsection (1) does not apply to a statement if:
(a) a person (other than an officer) voluntarily gives written
notice (an error notice) to an officer doing duty in relation to
the matter to which the statement relates, indicating that:
(i) the statement is false or misleading in a material
particular; or
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(ii) the statement is false or misleading in a material
particular because of the omission of a matter or thing;
and
(b) between the making of the statement and the person giving
the error notice, a notice under section 214AD had not been
given to either of the following:
(i) a person who made the statement or caused it to be
made;
(ii) a person who omitted, or caused to be omitted, from the
statement a matter or thing without which the statement
was false or misleading.
(4A) For the purposes of paragraph (4)(a), the error notice is taken not to
be given voluntarily if it is given after:
(a) an officer exercises a power under a Customs-related law to
verify information in the statement; or
(b) an infringement notice for an offence against subsection (1)
is given to:
(i) a person who made the statement or caused it to be
made; or
(ii) a person who omitted, or caused to be omitted, from the
statement a matter or thing without which the statement
was false or misleading; or
(c) proceedings are commenced against a person described in
subparagraph (b)(i) or (ii) of this subsection for an offence
against subsection (1).
(5) In this section:
statement does not include:
(a) a statement made under Part XVA or XVB; or
(b) a statement that a person who is or was a passenger on, or a
member of the crew of, a ship or aircraft made in relation to
his or her accompanied personal or household effects that
were carried on the ship or aircraft.
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Section 243V
243V False or misleading statements in cargo reports or outturn
reports
(1) A person commits an offence if the person:
(a) makes, or causes to be made, to an officer a statement, in a
cargo report or an outturn report, that is false or misleading in
a material particular; or
(b) omits, or causes to be omitted, from a statement, in a cargo
report or an outturn report, made to an officer any matter or
thing without which the statement is false or misleading in a
material particular.
(2) An offence against subsection (1) is an offence of strict liability.
(3) The penalty for a conviction for an offence against subsection (1)
is an amount not exceeding 60 penalty units.
(4) For the purposes of subsection (1), a person is taken to cause to be
made a statement described in paragraph (1)(a) if:
(a) the person gives information that is false or misleading in a
material particular to another person for inclusion in a
statement, in a cargo report or an outturn report, by the other
person or someone else to an officer; and
(b) the other person or someone else makes a statement
including the information to an officer, in a cargo report or an
outturn report.
This subsection does not limit the ways in which a person may
cause to be made a statement described in paragraph (1)(a).
(5) For the purposes of subsection (1), a person is taken to cause an
omission described in paragraph (1)(b) to be made if:
(a) the person gives to another person, for inclusion in a
statement, in a cargo report or an outturn report, by the other
person or someone else to an officer, information that is false
or misleading in a material particular because of an omission
of other information that the person has; and
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(b) the other person or someone else makes a statement
including the information to an officer, in a cargo report or an
outturn report.
This subsection does not limit the ways in which a person may
cause an omission described in paragraph (1)(b) to be made.
243W Electronic communications to Department to be treated as
statements to Comptroller-General of Customs
For the purposes of this Division, any electronic communication to
the Department is taken to be a statement made to the
Comptroller-General of Customs.
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Infringement notices Division 5
Section 243X
Division 5—Infringement notices
243X Infringement notices—general
(1) A regulation may make provision enabling a person who is alleged
to have committed an offence of strict liability or of absolute
liability against this Act to pay to the Commonwealth a penalty
specified in a notice (an infringement notice) as an alternative to
prosecution.
(2) The penalty must not exceed either:
(a) one-quarter of the maximum fine that a court could impose
on the person as a penalty for that offence; or
(b) subject to subsection (3), whichever of the following applies:
(i) 15 penalty units if the person is an individual;
(ii) 75 penalty units if the person is a body corporate.
Note: Because of subsection 4B(3) of the Crimes Act 1914, the maximum
penalty that may be specified in accordance with paragraph (a) in an
infringement notice given to a body corporate may be 5 times greater
than the maximum penalty that may be specified in accordance with
that paragraph in an infringement notice given to an individual.
(3) Paragraph (2)(b) does not apply if:
(a) the penalty for the offence may be determined wholly or
partly by reference to:
(i) an amount of duty that may be, or would have been,
payable; or
(ii) the value of particular goods; and
(b) it is possible to determine that amount or that value.
243Y Infringement notices—forfeiture of goods that are prohibited
imports if infringement notice paid
(1) Goods are taken to be condemned as forfeited to the Crown if:
(a) the goods are prohibited imports of a kind prescribed by a
regulation for the purposes of this section; and
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Section 243Z
(b) a person pays a penalty to the Commonwealth under an
infringement notice as an alternative to prosecution for an
offence for a contravention of paragraph 233(1)(b)
(importing prohibited imports) in relation to the goods.
(2) In addition:
(a) the title to the goods immediately vests in the
Commonwealth to the exclusion of all other interests in the
goods; and
(b) the title cannot be called into question.
(3) The goods must be dealt with and disposed of in accordance with
the directions of the Comptroller-General of Customs.
(4) Subsections (1) and (2) cease to apply if the infringement notice is
withdrawn.
243Z Infringement notices—right of compensation in certain
circumstances for goods disposed of or destroyed
(1) Despite the disposal or destruction of goods taken to be condemned
as forfeited to the Crown under subsection 243Y(1), a person may
apply to a court of competent jurisdiction for compensation under
this section.
(2) A right to compensation exists if:
(a) the goods were not prohibited imports; and
(b) the goods were not used or otherwise involved in the
commission of an offence; and
(c) the person establishes, to the satisfaction of the court, that he
or she is the rightful owner of the goods.
(3) If a right to compensation exists under subsection (2), the court
must order the payment by the Commonwealth to the person of an
amount equal to the market value of the goods at the time of their
disposal or destruction.
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Section 244
Part XIV—Customs prosecutions
244 Meaning of Customs prosecution
Customs prosecutions are proceedings:
(a) for the recovery of penalties under this Act, other than
pecuniary penalties referred to in section 243B; or
(b) for the condemnation of ships, aircraft or goods seized as
forfeited.
245 Institution of prosecutions
(1) Customs prosecutions may be instituted by the
Comptroller-General of Customs by action, information or other
appropriate proceeding:
(a) in the Supreme Court of a State;
(b) in the Supreme Court of the Australian Capital Territory;
(c) in the Supreme Court of the Northern Territory;
(d) in a County Court or District Court of a State;
(e) in a Local Court, being a Local Court of full jurisdiction, of
South Australia or of the Northern Territory; or
(f) in a court of summary jurisdiction of a State, of the
Australian Capital Territory or of the Northern Territory.
(2) Where a Customs prosecution for a pecuniary penalty that, but for
this section, would exceed 400 penalty units is instituted in a Court
referred to in paragraph (1)(d) or (e), the amount of that penalty
that exceeds 400 penalty units shall be taken to have been
abandoned.
(4) Where a Customs prosecution for a pecuniary penalty that, but for
this subsection, would exceed 200 penalty units is instituted in a
court referred to in paragraph (1)(f), the amount of that penalty that
exceeds 200 penalty units shall be taken to have been abandoned.
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Section 247
247 Prosecutions in accordance with practice rules
Every Customs prosecution in a court referred to in
subsection 245(1) may be commenced prosecuted and proceeded
with in accordance with any rules of practice (if any) established
by the Court for Crown suits in revenue matters or in accordance
with the usual practice and procedure of the Court in civil cases or
in accordance with the directions of the Court or a Judge.
248 State Court practice
Subject to the provisions of this Act the provisions of the law
relating to summary proceedings in force in the State or Territory
where the proceedings are instituted shall apply to all Customs
prosecutions before a Court of summary jurisdiction in a State or
Territory, and an appeal shall lie from any conviction order for
condemnation or order of dismissal to the Court and in the manner
provided by the law of the State or Territory where such conviction
or order is made for appeals from convictions or orders of
dismissal, and notwithstanding anything to the contrary in the law
of the State or Territory, an appeal shall lie from an order of
dismissal to any court to which and in the manner in which an
appeal lies from a conviction.
249 Commencement of prosecutions
Customs prosecutions may be instituted at any time within 5 years
after the cause thereof.
250 Information to be valid if in words of Act
All informations summonses other originating processes
convictions condemnations and warrants shall suffice if the offence
or forfeiture is set forth as nearly as may be in the words of this
Act.
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Section 250A
250A Property in goods subject to customs control
Where in any proceedings on behalf of the Commonwealth in
relation to any goods subject to customs control it is necessary to
allege any property in the goods, the goods may be alleged to be
the property of the Collector without mentioning his or her name.
251 No objection for informality
No objection shall be taken or allowed to any information,
summons or other originating process for any alleged defect
therein in substance or in form or for any variance between such
information, summons or other originating process and the
evidence adduced at the hearing in support thereof, and the Court
shall at all times make any amendment necessary to determine the
real question in dispute or which may appear desirable, and if any
such defect or variance shall appear to the Court to be such that the
defendant has been thereby deceived or misled it shall be lawful
for the Court upon such terms as it may think just to adjourn the
hearing of the case to some future day.
252 Conviction not to be quashed
No conviction warrant of commitment or condemnation order or
other proceeding matter or thing done or transacted in relation to
the execution or carrying out of any Customs Act shall be held
void quashed or set aside by reason of any defect therein or want of
form and no party shall be entitled to be discharged out of custody
on account of such defect.
253 Protection to witnesses
No witness on behalf of the Minister, Comptroller-General of
Customs or Collector in any Customs prosecution shall be
compelled to disclose the fact that he or she received any
information or the nature thereof or the name of the person who
gave such information, and no officer appearing as a witness shall
be compelled to produce any reports made or received by the
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officer confidentially in his or her official capacity or containing
confidential information.
254 Defendant competent witness
(1) In every Customs prosecution the defendant shall be competent to
give evidence.
(2) In every Customs prosecution except for an indictable offence or
for an offence directly punishable by imprisonment the defendant
shall be compellable to give evidence.
255 Averment of prosecutor sufficient
(1) In any Customs prosecution the averment of the prosecutor or
plaintiff contained in the information, complaint, declaration or
claim shall be prima facie evidence of the matter or matters
averred.
(2) This section shall apply to any matters so averred although:
(a) evidence in support or rebuttal of the matter averred or of any
other matter is given by witnesses; or
(b) the matter averred is a mixed question of law and fact, but in
that case the averment shall be prima facie evidence of the
fact only.
(3) Any evidence given by witnesses in support or rebuttal of a matter
so averred shall be considered on its merits and the credibility and
probative value of such evidence shall be neither increased nor
diminished by reason of this section.
(4) The foregoing provisions of this section shall not apply to:
(a) an averment of the intent of the defendant; or
(b) proceedings for an indictable offence or an offence directly
punishable by imprisonment.
(5) This section shall not lessen or affect any onus of proof otherwise
falling on the defendant.
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Section 256
256 Proof of proclamation etc.
The production of the Gazette containing any proclamation gazette
notice or regulation appearing to have been issued or made under
this Act or the production of any document certified by the
Comptroller-General of Customs to be a true copy of, or extract
from any such proclamation, gazette notice, or regulation issued or
made under this Act shall be prima facie evidence of the issue or
making of such proclamation, gazette notice, or regulation, and that
the same is in force.
257 Conduct by directors, employees or agents
(1) Where, in a Customs prosecution in respect of any conduct
engaged in by a body corporate, it is necessary to establish the state
of mind of the body corporate, it is sufficient to show that a
director, employee or agent of the body corporate, being a director,
employee or agent by whom the conduct was engaged in within the
scope of his or her actual or apparent authority, had that state of
mind.
(2) Any conduct engaged in on behalf of a body corporate:
(a) by a director, employee or agent of the body corporate within
the scope of his or her actual or apparent authority; or
(b) by any other person at the direction or with the consent or
agreement (whether express or implied) of a director,
employee or agent of the body corporate, where the giving of
such direction, consent or agreement is within the scope of
the actual or apparent authority of the director, employee or
agent;
shall be deemed, for the purposes of this Act, to have been engaged
in also by the body corporate.
(3) Where, in a Customs prosecution in respect of any conduct
engaged in by a person other than a body corporate, it is necessary
to establish the state of mind of the person, it is sufficient to show
that an employee or agent of the person, being an employee or
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Section 259
agent by whom the conduct was engaged in within the scope of his
or her actual or apparent authority, had that state of mind.
(4) Any conduct engaged in on behalf of a person other than a body
corporate:
(a) by an employee or agent of the person within the scope of the
actual or apparent authority of the employee or agent; or
(b) by any other person at the direction or with the consent or
agreement (whether express or implied) of an employee or
agent of the first-mentioned person, where the giving of such
direction, consent or agreement is within the scope of the
actual or apparent authority of the employee or agent;
shall be deemed, for the purposes of this Act, to have been engaged
in also by the first-mentioned person.
(5) A reference in this section to the state of mind of a person includes
a reference to the knowledge, intention, opinion, belief or purpose
of the person and the person’s reasons for his or her intention,
opinion, belief or purpose.
259 Collector may levy on goods in his or her possession
When any pecuniary penalty adjudged against any person is unpaid
the Collector may levy the same by sale of any goods belonging to
such person which may then or thereafter be subject to customs
control.
261 Imprisonment not to release penalty
No person shall be twice imprisoned upon the same conviction but
the suffering of imprisonment for non-payment of a penalty shall
not release the penalty or affect the right of the Commonwealth to
collect the amount in any manner provided by this Act other than
by imprisonment of the person convicted.
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Section 263
263 Parties may recover costs
In a Customs prosecution, whether commenced before or after the
commencement of this section, a court may award costs against a
party, and, where an amount of costs is awarded against a party
other than the prosecutor, section 259 and any provision of a law of
a State or Territory that, by virtue of an Act other than this Act,
applies in relation to the recovery of pecuniary penalties under this
Act apply in relation to the recovery of the amount of costs so
awarded as if it were a pecuniary penalty adjudged to be paid by
the party under this Act.
264 Application of penalties
(1) All penalties and forfeitures recovered under any Customs Act
shall be applied to such purposes and in such proportions as the
Comptroller-General of Customs may direct.
(2) This section does not apply to:
(a) penalties recovered in proceedings under subsection 243B(1);
(b) penalties recovered in proceedings instituted by a member of
the Australian Federal Police; or
(c) forfeitures of narcotic-related goods.
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Part XV Tenders for rights to enter goods for home consumption at concessional rates
Section 265
Part XV—Tenders for rights to enter goods for
home consumption at concessional rates
265 Interpretation
(1) In this Part:
determined, in relation to a quantity or a value, means determined
in accordance with a tender.
item of a Customs Tariff and proposed item of a Customs Tariff
have the same respective meanings as in Part XVI.
particular goods includes goods included in a particular class or
kind of goods.
scheme means a scheme formulated by the Minister under
section 266.
266 Tender schemes
(1) The Minister may, by instrument in writing, formulate a scheme
for calling, and dealing with, tenders for the right to enter for home
consumption during a period, or each of a number of periods, a
determined quantity of particular goods, or particular goods of a
determined value, at concessional rates of duty.
(2) A call for tenders that relates to determined quantities of particular
goods shall include a statement that, for the purposes of the
application of the Customs Undertakings (Penalties) Act 1981 and
the Customs Securities (Penalties) Act 1981 in relation to the
particular goods the subject of the call, the value of the goods is to
be calculated by reference to a value set out in the statement as the
value of an appropriate unit of the goods.
(3) In determining the value of an appropriate unit of particular goods
to be set out in a statement referred to in subsection (2), the
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Section 267
Minister shall have regard to the average value of the
corresponding unit in relation to goods of the same kind that were
imported into Australia and entered for home consumption during
the financial year that ended on the 30 June immediately preceding
the date on which the call for tenders is made.
(4) A call for tenders shall include a statement that, for the purposes of
the application of the Customs Undertakings (Penalties) Act 1981
and the Customs Securities (Penalties) Act 1981 in relation to the
particular goods the subject of the call, the prescribed percentage
of the value of the goods is to be the percentage set out in the
statement.
267 Undertakings relating to tenders
(1) Where, in accordance with a call for tenders made under a scheme,
a person furnishes a tender for the right to enter for home
consumption during a period, or each of a number of periods, a
quantity to be determined in accordance with that tender of
particular goods, or particular goods of a value to be determined in
accordance with that tender, at rates of duty to be determined in
accordance with that tender, that tender shall not be considered
unless it is accompanied by an undertaking in writing by that
person, in terms satisfactory to the Comptroller-General of
Customs, that, if that tender is accepted and:
(a) the Customs Tariff Act 1995 is so altered or proposed to be so
altered that rates of duty determined in accordance with that
tender are set out in items, or proposed items, of a Customs
Tariff that are expressed to apply to goods as prescribed by
by-law; and
(b) the Comptroller-General of Customs makes a determination
under section 273 by virtue of which those items or proposed
items apply to the quantity determined in accordance with
that tender of those goods, or the quantity of those goods
having the value determined in accordance with that tender,
to be entered for home consumption by that person during
that period, or each of those periods, as the case may be;
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the person will, during that period, or each of those periods, as the
case may be, enter for home consumption under:
(c) any of those items, or proposed items; or
(d) any appropriate item, or proposed item, of a Customs Tariff
that is not expressed to apply to goods as prescribed by
by-law;
that quantity of those goods, or the quantity of those goods having
that value.
(2) An undertaking referred to in subsection (1) that relates to a
determined quantity of goods shall include a statement
acknowledging that, for the purposes of the application of the
Customs Undertakings (Penalties) Act 1981 and the Customs
Securities (Penalties) Act 1981 in relation to the goods to which
the undertaking relates, the value of those goods is to be calculated
by reference to the value per unit of those goods as set out in the
statement, being the value per unit set out in the statement
included, in accordance with subsection 266(2), in the relevant call
for tenders.
(3) An undertaking referred to in subsection (1) shall include a
statement acknowledging that, for the purposes of the application
of the Customs Undertakings (Penalties) Act 1981 and the Customs
Securities (Penalties) Act 1981 in relation to the goods to which
the undertaking relates, the prescribed percentage of the value of
the goods is to be the percentage set out in the statement, being the
percentage set out in the statement included, in accordance with
subsection 266(4), in the relevant call for tenders.
(4) In this section, a reference to the relevant call for tenders in
relation to an undertaking, shall be read as a reference to the call
for tenders in accordance with which the tender to which the
undertaking relates was furnished.
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Section 268
268 Transfers of rights to enter goods for home consumption at
concessional rates of duty
(1) A scheme may provide for the transfer, with the approval of the
Comptroller-General of Customs, from one person to another of a
right to enter for home consumption during a period, or each of a
number of periods, a specified quantity of particular goods, or
particular goods of a specified value, at concessional rates of duty.
(2) The Comptroller-General of Customs shall not give an approval to
a transfer under a scheme of a right to enter for home consumption
a specified quantity of particular goods, or particular goods of a
specified value, unless the transferee:
(a) gives an undertaking, in writing, in terms satisfactory to the
Comptroller-General of Customs, that, if by virtue of a
determination under section 273 the items, or proposed items,
of a Customs Tariff to which the undertaking given by the
transferor in relation to the goods related were to apply to
goods entered for home consumption by the transferee in the
exercise of the right, the transferee will, in the exercise of
that right, enter for home consumption those goods, or the
quantity of those goods having that value, under any of those
items or proposed items or under any appropriate item, or
proposed item, of a Customs Tariff that is not expressed to
apply to goods as prescribed by by-law; and
(b) if so required by a Collector, gives a security for payment of
any penalty in connection with the undertaking that the
transferee may become liable to pay to the Commonwealth
under the Customs Undertakings (Penalties) Act 1981.
(3) An undertaking referred to in subsection (2) that relates to a
specified quantity of goods shall include a statement
acknowledging that, for the purposes of the application of the
Customs Undertakings (Penalties) Act 1981 in relation to the
goods to which the undertaking relates, the value of those goods is
to be calculated by reference to the value per unit of those goods as
set out in the statement, being a value per unit that was set out in
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Section 269
the corresponding statement in the undertaking given by the
transferor in relation to those goods.
(4) An undertaking referred to in subsection (2) shall include a
statement acknowledging that, for the purposes of the application
of the Customs Undertakings (Penalties) Act 1981 in relation to the
goods to which the undertaking relates, the prescribed percentage
of the value of the goods is to be the percentage set out in the
statement, being the percentage set out in the corresponding
statement in the undertaking given by the transferor in relation to
those goods.
269 Revocation or variation of undertaking
A person who has given an undertaking in accordance with
section 267 or 268 may, with the approval of the
Comptroller-General of Customs, revoke or vary that undertaking.
269A Recovery of penalties
A penalty payable by a person under the Customs Undertakings
(Penalties) Act 1981 or the Customs Securities (Penalties) Act
1981 is a debt due to the Commonwealth, and the Commonwealth
may recover the amount of the penalty by action in a court of
competent jurisdiction.
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Preliminary Division 1
Section 269B
Part XVA—Tariff concession orders
Division 1—Preliminary
269B Interpretation
(1) In this Part, unless the contrary intention appears:
capital equipment means goods, which if imported into Australia,
would be goods to which Chapters 84, 85, 86, 87, 89 or 90 of
Schedule 3 to the Customs Tariff Act 1995 would apply.
Customs Tariff Act 1995 includes that Act as proposed to be
altered by a Customs Tariff alteration proposed, or intended to be
proposed, in the Parliament.
gazettal day, in relation to a TCO application, means:
(a) unless paragraph (b) applies—the day on which the
Comptroller-General of Customs publishes a notice in
respect of the application in the Gazette under
subsection 269K(1); or
(b) if, in accordance with section 269N, the Comptroller-General
of Customs publishes a notice in respect of the application in
the Gazette under subsection 269K(1) in substitution for an
earlier notice—the day on which the Comptroller-General of
Customs publishes that substituted notice.
goods produced in Australia has the meaning given by
section 269D.
last day for submission means:
(a) in relation to an original TCO application:
(i) so far as concerns a person invited by the
Comptroller-General of Customs under section 269M to
lodge a submission in respect of the TCO application—
the day fixed in the notice inviting that submission; and
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(ii) so far as concerns any other person—the day occurring
50 days after the gazettal day; and
(b) in relation to an amended TCO application:
(i) so far as concerns a person invited under
paragraph 269L(4B)(a) to lodge a further submission in
respect of the amended TCO application—the day
occurring 14 days after the notification containing that
invitation; and
(ii) so far as concerns any other person—the day occurring
14 days after publication of a notice under
paragraph 269L(4B)(b) inviting submissions in relation
to the amended application.
lodged, in relation to a TCO application, includes taken to be
lodged because of the operation of section 269J.
ordinary course of business has the meaning given by
section 269E.
prescribed item means an item in Schedule 4 to the Customs Tariff
Act 1995 that is expressed to apply to goods that a TCO declares
are goods to which the item applies.
repair, in relation to goods, includes renovate.
substitutable goods, in respect of goods the subject of a TCO
application or of a TCO, means goods produced in Australia that
are put, or are capable of being put, to a use that corresponds with a
use (including a design use) to which the goods the subject of the
application or of the TCO can be put.
TCO means a tariff concession order made under section 269P or
269Q or taken to be made under section 269P or 269Q because of
the operation of section 269SC.
TCO application means:
(a) an application for a TCO under section 269F; or
(b) an application for a TCO under section 269F as amended
under section 269L; or
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Section 269C
(c) a proposal for the issue of a TCO that is to be taken under
section 269J to be a TCO application.
(2) Despite the definition of days in section 4, Sundays and public
holidays are counted as days for the purpose of computing a period
for the purposes of this Part but nothing in this subsection
derogates from the operation of section 36 of the Acts
Interpretation Act 1901.
(3) In determining whether goods produced in Australia are put, or are
capable of being put, to a use corresponding to a use to which
goods the subject of a TCO, or of an application for a TCO, can be
put, it is irrelevant whether or not the first-mentioned goods
compete with the second-mentioned goods in any market.
269C Interpretation—core criteria
For the purposes of this Part, a TCO application is taken to meet
the core criteria if, on the day on which the application was lodged,
no substitutable goods were produced in Australia in the ordinary
course of business.
269D Interpretation—goods produced in Australia
(1) For the purposes of this Part, goods, other than unmanufactured
raw products, are taken to be produced in Australia if the goods are
wholly or partly manufactured in Australia.
(2) For the purposes of this Part, goods are to be taken to have been
partly manufactured in Australia if at least one substantial process
in the manufacture of the goods was carried out in Australia.
(3) Without limiting the meaning of the expression substantial process
in the manufacture of the goods, any of the following operations
or any combination of those operations does not constitute such a
process:
(a) operations to preserve goods during transportation or storage;
(b) operations to improve the packing or labelling or marketable
quality of goods;
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Section 269E
(c) operations to prepare goods for shipment;
(d) simple assembly operations;
(e) operations to mix goods where the resulting product does not
have different properties from those of the goods that have
been mixed.
269E Interpretation—the ordinary course of business
(1) For the purposes of this Part, other than section 269Q, goods (other
than made-to-order capital equipment) that are substitutable goods
in relation to goods the subject of a TCO application are taken to
be produced in Australia in the ordinary course of business if:
(a) they have been produced in Australia in the 2 years before
the application was lodged; or
(b) they have been produced, and are held in stock, in Australia;
or
(c) they are produced in Australia on an intermittent basis and
have been so produced in the 5 years before the application
was lodged;
and a producer in Australia is prepared to accept an order to supply
them.
(2) For the purposes of this Part, substitutable goods, in respect of
goods the subject of a TCO application, are taken to have been
produced in Australia in the ordinary course of business if:
(a) a producer in Australia could produce substitutable goods, in
respect of goods the subject of the TCO application, with
existing facilities; and
(b) the substitutable goods the producer could produce would be
made-to-order capital equipment; and
(c) in the 5 years before the application was lodged, the producer
has made goods requiring the same labour skills, technology
and design expertise as the substitutable goods the producer
could produce; and
(d) the producer is prepared to accept an order to supply
substitutable goods in respect of goods the subject of the
TCO application.
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(3) In this section:
made-to-order capital equipment means a particular item of
capital equipment:
(a) that is made in Australia on a one-off basis to meet a specific
order rather than being the subject of regular or intermittent
production; and
(b) that is not produced in quantities indicative of a production
run.
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Section 269F
Division 2—Making and processing TCO applications
269F Making a TCO application
(1) A person may apply to the Comptroller-General of Customs for a
tariff concession order in respect of goods.
(2) An application must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form.
(3) Without limiting the generality of paragraph (2)(c), a TCO
application must contain:
(a) a full description of the goods to which the application
relates; and
(b) a statement of the tariff classification that, in the opinion of
the applicant, applies to the goods; and
(c) if the applicant is not proposing to make use of the TCO to
import the goods to which the application relates into
Australia on the applicant’s own behalf—the identity of the
importer for whom the applicant is acting; and
(d) particulars of all the inquiries made by the applicant
(including inquiries made of prescribed organisations) to
assist in establishing that there were reasonable grounds for
believing that, on the day on which the application was
lodged, there were no producers in Australia of substitutable
goods.
(4) A TCO application may be lodged:
(a) by leaving it at a place that has been allocated for lodgement
of TCO applications by notice published on the Department’s
website; or
(b) by posting it by prepaid post to a postal address specified in
the approved form; or
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Section 269FA
(c) by sending it by fax to a fax number specified in the
approved form;
and the application is taken to have been lodged when the
application, or a fax of the application, is first received by an
officer of Customs.
(5) The day on which an application is taken to have been lodged must
be recorded on the application.
269FA The applicant’s obligation
It is the responsibility of an applicant for a TCO to establish, to the
satisfaction of the Comptroller-General of Customs, that, on the
basis of:
(a) all information that the applicant has, or can reasonably be
expected to have; and
(b) all inquiries that the applicant has made, or can reasonably be
expected to make;
there are reasonable grounds for asserting that the application
meets the core criteria.
269G Withdrawing a TCO application
(1) A person who has lodged a TCO application under section 269F
may withdraw the application at any time before a decision is made
under section 269P or 269Q in relation to that application.
(2) A withdrawal of a TCO application:
(a) must be in writing; and
(b) must be lodged with the Comptroller-General of Customs in
the same manner, and is taken to be lodged on the same day,
as is specified in relation to a TCO application; and
(c) must have the day of its lodgement recorded.
(3) If a notice informing of the lodgement of a TCO application is
published in the Gazette before that application is withdrawn, the
Comptroller-General of Customs must publish in the Gazette, as
soon as practicable after the withdrawal is lodged, a notice:
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(a) stating that the TCO application has been withdrawn; and
(b) describing the goods to which the TCO application related;
and
(c) specifying the Gazette number and date of the previous
notice relating to the TCO application; and
(d) specifying the date of withdrawal of the TCO application.
269H Screening the application
(1) Not later than 28 days after a TCO application is lodged, the
Comptroller-General of Customs must:
(a) if he or she is satisfied:
(i) that the application complies with section 269F; and
(ii) that, having regard to the information disclosed in the
application and to the particulars of the inquiries made
by the applicant, there are reasonable grounds for
believing that the applicant has discharged the
responsibility referred to in section 269FA; and
(b) if he or she is not aware of any producer in Australia of
substitutable goods;
by notice in writing given to the applicant, inform the applicant
that the application is accepted as a valid application; and
(c) if he or she is not so satisfied; or
(d) if he or she is aware of such a producer;
by notice in writing given to the applicant, inform the applicant
that the application is rejected and of the reasons for the rejection.
(2) If the Comptroller-General of Customs has not, within that period,
accepted or rejected the application, this Part has effect as if the
Comptroller-General of Customs had, immediately before the end
of that period, informed the applicant, by notice in writing, that the
application is accepted as a valid application.
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Section 269HA
269HA Comptroller-General of Customs may reject a TCO
application in relation to goods referred to in
section 269SJ
(1) If, at any time during the period starting from the receipt of a TCO
application and ending with the making of a TCO, the
Comptroller-General of Customs becomes satisfied that the goods
to which the application relates are goods in respect of which,
under subsection 269SJ(1), the Comptroller-General of Customs is
prevented from making a TCO, the Comptroller-General of
Customs must:
(a) reject the application; and
(b) by notice in writing given to the applicant, inform the
applicant that the application is rejected and of the reason for
the rejection.
(2) If, at any time after the publication of a notice in the Gazette under
subsection 269K(1), the Comptroller-General of Customs rejects
the application to which the notice relates under subsection (1), the
Comptroller-General of Customs must, as soon as practicable after
rejecting the application, publish a notice in the Gazette stating that
the application has been rejected and giving the reason for the
rejection.
269J Applications taken to be lodged in certain circumstances
(1) If the Comptroller-General of Customs decides that it is desirable
to consider making a TCO despite the absence of a TCO
application, the Comptroller-General of Customs may declare, in
writing, that he or she has so decided.
(2) A declaration under subsection (1) must include a proposal for the
issue of the TCO in respect of the goods referred to in the
declaration.
(3) If the Comptroller-General of Customs makes a declaration under
this section, this Part has effect as if:
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(a) the proposal contained in the declaration were a TCO
application lodged under section 269F on the day on which
the declaration is made; and
(b) the application had been accepted under section 269H as a
valid application on that day.
269K Processing a valid application
(1) As soon as practicable after accepting a TCO application as a valid
application, the Comptroller-General of Customs must publish a
notice in the Gazette:
(a) stating that the application has been lodged; and
(aa) identifying the applicant; and
(ab) if the applicant is not proposing to make use of the TCO to
import the goods to which the application relates into
Australia on the applicant’s own behalf—identifying the
importer for whom the applicant is acting; and
(b) providing a description of the goods to which the application
relates including a reference to the Customs tariff
classification that, in the opinion of the Comptroller-General
of Customs, applies to the goods; and
(c) inviting any persons who consider that there are reasons why
the TCO should not be made to lodge a submission with the
Comptroller-General of Customs not later than 50 days after
the gazettal day.
(2) A submission must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form.
(3) A submission:
(a) must be lodged with the Comptroller-General of Customs in
the same manner, and is taken to be lodged on the same day,
as is specified in relation to a TCO application; and
(b) must have the day of its lodgement recorded.
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Section 269L
(4) If a person lodges a submission later than 50 days after the gazettal
day in respect of a TCO application without being invited by the
Comptroller-General of Customs to do so under section 269M, the
Comptroller-General of Customs must not take the submission into
account in determining whether to make a TCO.
269L Amendment of TCO applications
(1) If a person lodges a submission in respect of a TCO application
within 50 days after the gazettal day, the Comptroller-General of
Customs must, within 14 days after the end of that 50 day period,
give the applicant for the TCO a notice in writing setting out:
(a) the name and address of each person who has lodged a
submission within that period; and
(b) a short statement of the grounds on which each submission is
based.
(2) The applicant may, within 28 days of receiving a notice under
subsection (1) and having regard to the grounds on which each
submission was made, notify the Comptroller-General of Customs,
in writing, that he or she proposes to amend the application by
altering the description of the goods the subject of the application,
and set out in that notice the proposed amendment.
(3) The applicant must not, under subsection (2), propose an
amendment of an application:
(a) that would cause the goods to which the application relates to
be covered by a different Customs tariff classification to the
one notified by the Comptroller-General of Customs in the
Gazette under section 269K; or
(b) that would do otherwise than narrow the description of the
goods as set out in the application.
(4) As soon as practicable after, but not more than 7 days after, a
proposed amendment of a TCO application was notified to the
Comptroller-General of Customs, the Comptroller-General of
Customs must consider the proposed amendment and:
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(a) if the Comptroller-General of Customs is satisfied that the
proposed amendment does not contravene subsection (3)—
the Comptroller-General of Customs must inform the
applicant that he or she is so satisfied and that
subsection (4B) applies accordingly; or
(b) if the Comptroller-General of Customs is not so satisfied—
the Comptroller-General of Customs must inform the
applicant that he or she is not so satisfied and of the reasons
for not being so satisfied.
(4A) If the Comptroller-General of Customs is not satisfied that a
proposed amendment of a TCO does not contravene subsection (3),
the Comptroller-General of Customs must continue to consider the
application as it was originally made.
(4B) If the Comptroller-General of Customs is satisfied that the
proposed amendment does not contravene the requirements of
subsection (3), the Comptroller-General of Customs must, within
14 days after becoming so satisfied:
(a) notify the proposed amendment to each person who lodged a
submission referred to in subsection (1) and, subject to the
operation of subsections (5) and (6), invite that person, if he
or she considers there are reasons not dealt with in the
original submission why the TCO as proposed to be amended
should not be made, to lodge a further submission within 14
days after being so notified; and
(b) publish a notice in the Gazette setting out the amended
description in relation to the application and inviting persons
who consider that there are reasons why the TCO as
proposed to be amended should not be made to lodge a
submission with the Comptroller-General of Customs no
later than 14 days after the publication of that notice.
(4C) The notification and subsequent publication of an amendment of a
TCO application does not affect the gazettal day in relation to the
application or any time limits calculated by reference to that
gazettal day.
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Section 269M
(5) If a person who lodged a submission referred to in subsection (1)
notifies the Comptroller-General of Customs, in writing, within 14
days after being notified of a proposed amendment, that he or she
no longer objects to the TCO application, the submission is taken
to have been withdrawn.
(6) If a person who lodged a submission referred to in subsection (1)
does not so notify the Comptroller-General of Customs, he or she
is taken to wish to proceed with the submission as if it were a
submission made in respect of the amended application.
269M Comptroller-General of Customs may invite submissions or
seek other information, documents or material
(1) If the Comptroller-General of Customs considers that, in relation to
a particular TCO application, a person may have reason to oppose
the making of the TCO to which the application relates, he or she
may, by notice in writing, invite the person to lodge a written
submission with the Comptroller-General of Customs within a
period specified in the notice ending not later than 150 days after
the gazettal day.
(2) A submission must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form.
(3) A submission:
(a) must be lodged with the Comptroller-General of Customs in
the same manner, and is taken to be lodged on the same day,
as is specified in relation to a TCO application; and
(b) must have the day of its lodgement recorded.
(4) If the Comptroller-General of Customs considers that, in relation to
a particular TCO application, any person (including the applicant
or a person who has lodged a submission with the
Comptroller-General of Customs) may be able to supply
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information or produce a document or material relevant to the
consideration of the application, the Comptroller-General of
Customs may, by notice in writing, request the supply of the
information in writing or the production of the document or
material within a period specified in the notice and ending not later
than 150 days after the gazettal day.
(5) If a person refuses or fails to lodge a submission under
subsection (1) or to supply information or produce a document or
material under subsection (4) within the period allowed but
subsequently lodges that submission, supplies the information or
produces the document or material, the Comptroller-General of
Customs must not take that submission, information, document or
material into account in determining whether to make a TCO.
(6) At any time during the period of 150 days starting on the gazettal
day, the Comptroller-General of Customs may, for the purpose of
dealing with a TCO application, and despite Part 6 of the
Australian Border Force Act 2015, give a copy of all, or of a part,
of the application to a prescribed organisation with a view to
obtaining the advice of the organisation in relation to the question
whether there are producers in Australia of substitutable goods.
269N Reprocessing of TCO applications
(1) If, after gazettal day in respect of a TCO application but before a
decision is made on the application, the Comptroller-General of
Customs is satisfied that:
(a) because of an amendment of a Customs Tariff; or
(b) having regard to a decision of a court or of the
Administrative Appeals Tribunal; or
(c) having regard to written advice on the matter given by an
officer of Customs;
the tariff classification that was stated in the notice published in the
Gazette under section 269K to apply to the goods the subject of the
application has not, with effect from the gazettal day or a later day,
applied to the goods, the Comptroller-General of Customs must
take action to reprocess the application.
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(2) If the Comptroller-General of Customs is satisfied that, in
publishing a notice in the Gazette under section 269K in relation to
a TCO application, there has been a transcription error in the
description of the goods the subject of the application including the
tariff classification that is stated to apply to the goods, the
Comptroller-General of Customs must take action to reprocess the
application.
(3) Where the Comptroller-General of Customs is required to take
action under subsection (1) or (2), he or she must, as soon as
practicable after becoming so required, notify:
(a) the applicant; and
(b) all persons from whom submissions in relation to the
application have been received; and
(c) all persons from whom submissions in relation to the
application have been sought;
that, for the reasons specified in subsection (1) or (2), it is
necessary to reprocess the application and that a new notice of the
application will be published in the Gazette for that purpose.
(4) As soon as practicable after giving a notice under subsection (3),
the Comptroller-General of Customs must publish in the Gazette a
new notice under subsection 269K(1) in relation to the TCO
application in substitution for the notice previously published.
(5) A person who had lodged a submission in relation to the original
notice published under section 269K in respect of a TCO
application may notify the Comptroller-General of Customs in
writing, not later than 50 days after the day of publication of the
substituted notice under that section, that he or she wishes to
proceed with the submission, or wishes to proceed with it subject
to stated modifications, as if it had been provided in response to the
substituted notice and, where the Comptroller-General of Customs
is so notified, the submission is to be treated as if it had been so
provided on the day of that notification.
(6) If a TCO is made in respect of a TCO application that is
reprocessed in accordance with this section, the day on which the
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TCO is to be taken to come into force is unaffected by the decision
to reprocess that application.
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Section 269P
Division 3—Making and operation of TCOs
269P The making of a standard TCO
(1) If a TCO application in respect of goods, other than goods sent out
of Australia for repair, has been accepted as a valid application
under section 269H, the Comptroller-General of Customs must
decide, not later than 150 days after the gazettal day, whether or
not he or she is satisfied, having regard to:
(a) the application; and
(b) all submissions lodged with the Comptroller-General of
Customs before the last day for submissions; and
(c) all information supplied and documents and material
produced to the Comptroller-General of Customs in
accordance with a notice under subsection 269M(4); and
(d) any inquiries made by the Comptroller-General of Customs;
that the application meets the core criteria.
(2) If the Comptroller-General of Customs fails to make a decision
under subsection (1) in respect of a TCO application within 150
days after the gazettal day, the Comptroller-General of Customs is
taken, for the purposes of subsection (1), at the end of that period,
to have made a decision that he or she is not satisfied that the
application meets the core criteria.
(3) If the Comptroller-General of Customs is satisfied that the
application meets the core criteria, he or she must make a written
order declaring that the goods the subject of the TCO application
are goods to which a prescribed item specified in the order applies.
(4) The TCO must include:
(a) a description of the goods the subject of the order including a
reference to the Customs tariff classification that, in the
opinion of the Comptroller-General of Customs, applies to
the goods; and
(b) a statement of the day on which the TCO is to be taken to
have come into force; and
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(c) if subsection 269SA(1) applies in relation to the TCO—a
statement of the day on which it ceases to be in force.
269Q The making of a TCO for goods requiring repair
(1) If a TCO application in respect of goods sent out of Australia for
repair has been accepted as a valid application under section 269H,
the Comptroller-General of Customs must decide, not later than
150 days after the gazettal day, whether or not he or she is
satisfied, having regard to:
(a) the application; and
(b) all submissions lodged with the Comptroller-General of
Customs before the last day for submissions; and
(c) all information supplied and documents and material
produced to the Comptroller-General of Customs in
accordance with a notice under subsection 269M(4);
that there is no one in Australia capable of repairing those goods in
the ordinary course of business.
(2) If the Comptroller-General of Customs fails to make a decision
under subsection (1) in respect of a TCO application within 150
days after the gazettal day, the Comptroller-General of Customs is
taken, for the purposes of subsection (1), at the end of that period,
to have made a decision that he or she is not satisfied of the matters
referred to in that subsection in relation to the application.
(3) If the Comptroller-General of Customs is satisfied of the matters
referred to in subsection (1) in relation to the application, he or she
must make a written order declaring that the goods the subject of
the TCO application are goods to which a prescribed item specified
in the order applies.
(4) The TCO must include:
(a) a description of the goods the subject of the order including a
reference to the Customs tariff classification that, in the
opinion of the Comptroller-General of Customs, applies to
the goods; and
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Section 269R
(b) a statement of the day on which the TCO is to be taken to
have come into force.
(5) For the purposes of this section, a person is taken to be capable of
repairing goods in the ordinary course of business if, in the
ordinary course of business, the person is prepared to accept orders
to repair those goods.
269R Notification of TCO decisions
(1) As soon as practicable after the Comptroller-General of Customs
makes a decision under subsection 269P(1) or 269Q(1), the
Comptroller-General of Customs must:
(a) by notice in writing, inform the applicant of the decision; and
(b) by notice published in the Gazette, inform all other interested
persons of the decision.
(2) If the decision has led to the making of a TCO, the notice given to
the applicant and published in the Gazette must include full
particulars of the TCO.
(3) A failure to comply with subsection (1) or (2) does not affect the
validity of the TCO concerned.
269S Operation of TCOs
(1) Subject to the operation of subsection 269SA(2), a TCO is to be
taken to have come into force on:
(a) unless paragraph (b) applies—the day on which the
application for the TCO was lodged; or
(b) if there was more than one application for the TCO—the day
on which the earliest application for the TCO was lodged.
(2) Subject to section 269SG, a TCO applies in relation to the goods
the subject of the TCO that were or are first entered for home
consumption on or after the day on which the TCO is taken to have
come into force.
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(3) Subject to the operation of subsection 269SA(1), a TCO continues
in force until it is revoked under section 269SC or 269SD.
269SA Consequence of commencement or cessation of production
before TCO decision
(1) If the Comptroller-General of Customs is satisfied, in relation to a
TCO application:
(a) that the application meets the core criteria; and
(b) that on a day (the production start-up day) occurring later
than the day on which the application was lodged but before
the making of the decision on the application, substitutable
goods in relation to the goods the subject of the application
commenced to be produced in Australia; and
(c) that if the production start-up day had occurred on the day on
which the application was lodged, the Comptroller-General
of Customs would not have been satisfied that the application
met the core criteria;
the TCO that the Comptroller-General of Customs makes continues
in force only until the production start-up day.
(2) If the Comptroller-General of Customs is satisfied, in relation to a
TCO application:
(a) that the application does not meet the core criteria; and
(b) that on a day (the production close-down day) occurring later
than the day on which the application was lodged but before
the making of the decision on the application, substitutable
goods in relation to the goods the subject of the application
ceased to be produced in Australia; and
(c) that if the production close-down day had occurred on the
day on which the application was lodged the
Comptroller-General of Customs would have been satisfied
that the application met the core criteria;
the Comptroller-General of Customs must make a TCO in
accordance with section 269P, but the TCO is in force only from
the production close-down day.
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Section 269SB
Division 4—Revocation of TCOs
269SB Request for revocation of TCOs
(1) If:
(a) a TCO is in force on a particular day; and
(b) a person claiming to be a producer in Australia of
substitutable goods in relation to the goods covered by the
order is of the view that if:
(i) the TCO were not in force on that particular day; and
(ii) that particular day were the day on which the TCO
application was lodged;
the TCO would not have been made;
the person may request the Comptroller-General of Customs to
revoke the order.
(2) A request must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form.
(3) A request for revocation may be lodged:
(a) by leaving it at a place that has been allocated for the
lodgement of TCO applications by notice published on the
Department’s website; or
(b) by posting it by prepaid post to a postal address specified in
the approved form; or
(c) by sending it by fax to a fax number specified in the
approved form;
and the request is taken to have been lodged when the request, or a
fax of the request, is first received by an officer of Customs.
(4) The day on which the request is to be taken to be lodged, must be
recorded on the request.
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Section 269SC
269SC Processing requests for revocation of TCOs
(1) Not later than 60 days after lodgement of a request for revocation
of a TCO, and after having regard to the request and to any other
information, document or material given to the
Comptroller-General of Customs under section 269SF, the
Comptroller-General of Customs must decide whether or not he or
she is satisfied:
(a) that, on the day of lodgement of the request, the person
requesting the revocation of the TCO is a producer in
Australia of goods that are substitutable goods in relation to
the goods the subject of the order; and
(b) that, if the TCO were not in force on that day but that day
were the day on which the application for that TCO was
lodged, the Comptroller-General of Customs would not have
made the TCO.
(1A) As soon as practicable after receiving a request for revocation of a
TCO, the Comptroller-General of Customs must publish a Gazette
notice stating:
(a) that the request has been lodged; and
(b) the date that the request was lodged; and
(c) the full particulars of the TCO to which the request relates.
(2) If the Comptroller-General of Customs fails to make a decision in
respect of a request for the revocation of a TCO within 60 days
after lodgement of the request, the Comptroller-General of
Customs is taken, for the purposes of subsection (1), at the end of
that period, to have decided that he or she is not satisfied of the
matters referred to in that subsection in relation to the request.
(3) If the Comptroller-General of Customs is satisfied of the matters
referred to in subsection (1) in relation to a request for revocation
of a TCO, the Comptroller-General of Customs must make an
order revoking the TCO.
(4) If the Comptroller-General of Customs is satisfied of the matters
referred to in subsection (1) in relation to a request for revocation
of a TCO but is also satisfied that if:
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(a) the TCO were not in force on the day of lodgement of the
request; and
(b) that day were the day of lodgment of an application for
another TCO (the narrower TCO) in respect only of goods
covered by the TCO that are not produced in Australia by the
person making the request;
the Comptroller-General of Customs would have made such a
narrower TCO, he or she must:
(c) revoke the TCO; and
(d) make, in its place, such a narrower TCO.
(5) If the Comptroller-General of Customs is not satisfied of the
matters referred to in subsection (1) in relation to a request for
revocation of a TCO, the Comptroller-General of Customs must
refuse the request.
(6) An order under subsection (3) or (4) revoking a TCO comes into
force on the day on which the request to revoke the TCO was
lodged.
(7) If a narrower TCO is made in place of another TCO that is revoked
in subsection (4), that narrower TCO comes into force, for the
purposes of this Part, from the date of effect of the revocation of
the other TCO, as if it had been made under section 269P or 269Q.
(8) Subsections 269SC(6) and (7) have effect despite section 12 of the
Legislation Act 2003.
269SD Revocation at the initiative of Comptroller-General of
Customs
(1AA) If:
(a) a TCO is in force on a particular day; and
(b) the Comptroller-General of Customs believes that if:
(i) the TCO were not in force on that day; and
(ii) that day were the day on which the application for the
TCO was lodged;
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the Comptroller-General of Customs would not have made
the TCO;
the Comptroller-General of Customs may, not later than 14 days
after that day, publish a notice in the Gazette:
(c) declaring his or her intention, subject to subsection (1AB), to
make an order revoking the TCO with effect from that
particular day (the intended revocation day); and
(d) inviting any person who might be affected by the revocation
of that TCO to give a written submission to the
Comptroller-General of Customs within 28 days of the notice
concerning the proposed revocation.
(1AB) Within 60 days after the date of publication of the notice referred
to in subsection (1AA), the Comptroller-General of Customs must,
after consideration of the matters raised in any submissions made
in response to the invitation and of any other relevant matters:
(a) decide whether or not he or she is satisfied of the matters
referred to in paragraph (1AA)(b); and
(b) if the Comptroller-General of Customs is so satisfied—make
an order revoking the TCO with effect from the intended
revocation day.
(1) If the Comptroller-General of Customs is satisfied that a TCO is no
longer required because the general tariff rate in respect of the
goods the subject of the order has been reduced to “Free”, the
Comptroller-General of Customs may make an order revoking the
TCO with effect from the day the tariff rate was so reduced.
(1A) If the Comptroller-General of Customs is satisfied on any day that
a TCO is no longer required because, in the 2 years preceding that
day, the TCO has not been quoted in an import entry to secure a
concessional rate of duty, the Comptroller-General of Customs
may make an order revoking the TCO with effect from that day.
(2) If the Comptroller-General of Customs is satisfied that:
(a) because of an amendment of a Customs tariff; or
(b) having regard to a decision of a court or of the
Administrative Appeals Tribunal; or
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(c) having regard to written advice on the matter given by an
officer of Customs;
the tariff classification that is stated in a TCO to apply to the goods
the subject of the TCO has not, with effect from a particular day,
applied to those goods, the Comptroller-General of Customs must:
(d) make an order revoking the TCO with effect from that day;
and
(e) make a new TCO in respect of the goods with effect from the
revocation.
(2A) If, because of an amendment of a Customs Tariff, the
Comptroller-General of Customs is satisfied that the tariff
classification that is stated in a TCO to apply to the goods the
subject of the TCO will not apply to those goods from a particular
day, the Comptroller-General of Customs may:
(a) make an order revoking the TCO with effect from that day;
and
(b) make a new TCO in respect of the goods with effect from
that day.
(3) If the Comptroller-General of Customs is satisfied that, in making
a TCO, there has been a transcription error in the description of
goods the subject of the TCO including the tariff classification that
is stated in the TCO to apply to the goods, the Comptroller-General
of Customs may:
(a) make an order revoking the TCO with effect from the day the
TCO came into force; and
(b) make a new TCO in respect of goods that corrects the error
with effect from the revocation.
(4) The particular day referred to in subsection (2) may be the day on
which the TCO that is revoked came into force or a later day.
(5) If the Comptroller-General of Customs is satisfied that a TCO
contains a description of the goods the subject of the order in terms
of their intended end use, the Comptroller-General of Customs may
make an order revoking the TCO with effect from the revocation.
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Section 269SE
(6) This section has effect despite section 12 of the Legislation Act
2003.
269SE Notification of revocation decisions
(1) As soon as practicable after the Comptroller-General of Customs
makes a decision under subsection 269SC(1), the
Comptroller-General of Customs must:
(a) by notice in writing, inform the applicant of the decision; and
(b) by notice published in the Gazette, inform all other interested
persons of the decision.
(2) As soon as practicable after the Comptroller-General of Customs
makes a decision to make an order under subsection 269SD(1AB),
(1) or (1A), (2), (2A) or (5), the Comptroller-General of Customs
must, by notice published in the Gazette, inform all interested
persons of the decision.
(3) If the decision referred to in subsection (1) or (2) has led to the
making of an order revoking a TCO or both to the making of an
order revoking a TCO and the making of a new TCO, the notice of
that decision given to the applicant and published in the Gazette
must include full particulars of the order or orders.
(4) A failure to comply with subsection (1), (2) or (3) does not affect
the validity of the decision concerned or of any order or orders to
which it has led.
269SF Comptroller-General of Customs may seek information,
documents or material relating to revocation
(1) If the Comptroller-General of Customs considers that, in relation to
a request for revocation of a TCO, any person (including the
person who made the request) may be able to supply information
or produce a document or material relevant to the consideration of
the request, the Comptroller-General of Customs may, by notice in
writing, request the supply of the information or the production of
the document or material within a period specified in the notice
and ending not later than 60 days after receiving the request.
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(2) Any information provided in satisfaction of a request under
subsection (1) must be provided in writing.
(3) If a person refuses or fails to supply information or produce a
document or material under subsection (1) within the period
allowed but subsequently supplies the information or produces the
document or material, the Comptroller-General of Customs must
not take that information, document or material into account in
determining whether to revoke a TCO.
269SG Effect of revocation on goods in transit and capital
equipment on order
(1) Subject to subsection (2), if a TCO is revoked under
subsection 269SC(3) or (4) or 269SD(1AB) or (1A), the TCO
ceases to apply in relation to goods entered for home consumption
on or after the day on which the revocation comes into effect.
(2) Despite the revocation of a TCO under subsection 269SC(3) or (4)
or 269SD(1AB) or (1A) in respect of goods, the TCO continues to
apply in relation to:
(a) goods that:
(i) were imported into Australia on or before the day on
which the revocation came into effect; and
(ii) are entered for home consumption, before, on, or within
28 days after, that day; and
(b) goods that:
(i) were in transit to Australia on that day; and
(ii) are entered for home consumption before, on, or within
28 days after, the day on which they were imported into
Australia.
(3) For the purposes of subparagraph (2)(b)(i), goods shall be taken to
be in transit to Australia if, and only if, they have left for direct
shipment to Australia from a place of manufacture, or a warehouse,
in the country from which they are being exported.
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(4) Where an officer of Customs is satisfied that, after a TCO in
relation to made-to-order capital equipment comes into force but
before its revocation under subsection 269SC(3) or (4) or
269SD(1AB) or (1A), a firm order had been placed for the
purchase of any such equipment, the TCO continues to apply in
relation to the importation into Australia of that capital equipment.
(5) In this section:
made-to-order capital equipment means a particular item of
capital equipment:
(a) that is made on a one-off basis to meet a specific order rather
than being the subject of regular or intermittent production;
and
(b) that is not produced in quantities indicative of a production
run.
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Section 269SH
Division 5—Miscellaneous
269SH Internal review
(1) Not later than 28 days after gazettal of a decision (the original
decision) on a TCO application or on a request for revocation of a
TCO, any affected person within the meaning of subsection (13)
who objects to the making of the decision may apply to the
Comptroller-General of Customs for its reconsideration.
(2) An application for reconsideration must:
(a) be in writing; and
(b) include the grounds on which the person objects to the
decision (whether or not those grounds had previously been
considered).
(3) An application for reconsideration:
(a) must be lodged with the Comptroller-General of Customs in
the same manner, and is taken to be lodged on the same day,
as is specified in relation to a TCO application; and
(b) must have the day of its lodgement recorded.
(3A) As soon as practicable after receiving a request for reconsideration
of a decision that leads to the making of a TCO or that refuses to
revoke a TCO, the Comptroller-General of Customs must publish a
Gazette notice stating:
(a) that the request has been lodged; and
(b) the date that the request was lodged; and
(c) the full particulars of the TCO to which the request relates.
(4) Where application is made for reconsideration of a decision made
on a TCO application, the Comptroller-General of Customs, having
regard to:
(a) the TCO application; and
(b) the submissions, information, documents and materials which
the Comptroller-General of Customs was entitled to take into
account in considering the TCO application; and
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(c) any new matter produced to the Comptroller-General of
Customs by the applicant for reconsideration which, under
subsection (7), the Comptroller-General of Customs is not
prevented from taking into account for that purpose;
must decide, not later than 90 days after the last day for lodgement
of the application for reconsideration, whether to affirm the
original decision or to substitute any other decision that the
Comptroller-General of Customs might have made.
(5) Where application is made for reconsideration of a decision on a
request for revocation, the Comptroller-General of Customs,
having regard to:
(a) the request for revocation; and
(b) the information, documents and materials which the
Comptroller-General of Customs was entitled to take into
account in considering the request; and
(c) any new matter produced to the Comptroller-General of
Customs by the applicant for reconsideration which, under
subsection (7), the Comptroller-General of Customs is not
prevented from taking into account for that purpose;
must decide, not later than 60 days after the last day for lodgement
of the application for reconsideration, whether to affirm the
original decision or to substitute any other decision that the
Comptroller-General of Customs might have made.
(6) If the Comptroller-General of Customs fails to make a decision
under subsection (4) or (5) within the period referred to in that
subsection, the Comptroller-General of Customs is taken, for the
purposes of the reconsideration, at the end of that period, to have
made a decision to affirm the original decision.
(7) For the purposes of subsections (4) and (5), the
Comptroller-General of Customs must not take into account any
new material that is not produced to him or her by the applicant for
reconsideration of an original decision within the period of 28 days
after notification of the original decision in the Gazette.
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(8) Where the Comptroller-General of Customs, on reconsidering an
original decision, decides to substitute for that decision any
decision that he or she might have made, the substituted decision is
to be taken to have been made when the original decision was
made.
(9) If the substituted decision involves the making of a TCO, or of an
order revoking a TCO, that TCO or revocation order comes into
force on the day on which, if the original decision had involved
making the TCO or order revoking a TCO, that TCO or order
would have come into force.
(10) As soon as practicable after the Comptroller-General of Customs
makes a decision under subsection (4) or (5) on an application for
reconsideration, the Comptroller-General of Customs must:
(a) by notice in writing inform the applicant for reconsideration
of the decision made on the reconsideration; and
(b) by notice published in the Gazette, inform all other interested
persons of the decision made on that reconsideration.
(11) If the decision on an application for reconsideration has led to the
making of an order or orders, the notice of the decision given to the
applicant for reconsideration and published in the Gazette must
include full particulars of the order or orders.
(12) A failure to comply with subsection (10) does not affect the
validity of any decision on a reconsideration or of any order or
orders to which it has led.
(13) In subsection (1):
affected person means:
(a) in relation to a decision on a TCO application:
(i) the applicant for the TCO; or
(ii) any person who lodged a submission before the last day
for submissions in relation to the TCO application; or
(iii) any person who, in the opinion of the
Comptroller-General of Customs, was not reasonably
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able to lodge a submission in relation to the TCO
application within 50 days of the gazettal day; and
(b) in relation to a decision on a request for revocation:
(i) the person requesting the revocation; or
(ii) any other person whose interests are affected by the
decision made on the request.
269SHA Administrative Appeals Tribunal Review of
reconsideration decisions
(1) For the purpose of an application to the Administrative Appeals
Tribunal under section 273GA for review of a decision under
subsection 269SH(4) or (5) (a reconsideration decision),
application may be made by any person who is an affected person
in relation to that decision within the meaning of
subsection 269SH(13).
(2) If an affected person applies to the Tribunal for review of a
reconsideration decision, the Comptroller-General of Customs
must, as soon as practicable after being notified of the application
or of the first such application, publish in the Gazette:
(a) particulars of the decision (including any relevant TCO
number or TCO application number) in respect of which such
an application for review has been made; and
(b) the name of the person who made such an application; and
(c) sufficient particulars to identify the review proceedings
before the Tribunal.
(3) Any person who had not applied under section 273GA for review
of a reconsideration decision but whose interests are affected by
the decision (whether or not that person is an affected person
within the meaning of subsection 269SH(13)) may apply under
subsection 30(1A) of the Administrative Appeals Tribunal Act
1975 to be made a party to the proceedings within 60 days of the
publication under subsection (2) or within such further period as
the Tribunal allows.
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(4) The Tribunal must not grant a person applying to be joined as a
party to proceedings for review of a reconsideration decision an
extension of the period of 60 days referred to in subsection (3)
unless it is satisfied that the person was not reasonably able to
apply within the period.
(5) Any document on which a party to proceedings for review of a
reconsideration decision before the Administrative Appeals
Tribunal intends to rely must, subject to the provisions of the
Administrative Appeals Tribunal Act 1975:
(a) be filed with the Tribunal; and
(b) be served on the other parties to the proceeding;
not less than 28 days before the date set for hearing, unless the
Tribunal makes an order permitting the document to be filed and
served within a lesser period or to be introduced at the hearing
without being so filed or served.
(6) In deciding whether to make such an order, the Tribunal must have
regard to whether there is any reasonable cause for the document
not being made available at least 28 days before the date of the
hearing.
269SJ TCOs not to apply to goods described by reference to their
end use or certain goods
(1) The Comptroller-General of Customs must not make a TCO in
respect of goods:
(aa) described in terms other than generic terms; or
(a) described in terms of their intended end use; or
(b) declared by the regulations to be goods to which a TCO
should not extend.
(1A) Without limiting the meaning of the reference in paragraph (1)(aa)
to goods described in generic terms, goods are taken not to be so
described if their description, either directly or by implication,
indicates that they are goods of a particular brand or model, or that
a particular part number applies to the goods.
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(2) If a regulation is made for the purposes of paragraph (1)(b) in
respect of goods to which a TCO applies, that TCO must be taken,
to the extent that it covers those goods, to have been revoked by
the Comptroller-General of Customs on the day those regulations
came into effect.
(3) Where a TCO is taken to have been revoked under subsection (2)
to the extent that it covers goods the subject of a regulation made
for the purposes of paragraph (1)(b), the Comptroller-General of
Customs must, as soon as practicable after the making of the
regulation, by notice published in the Gazette, inform interested
persons:
(a) of the fact that the regulation has been made; and
(b) of its effect on the TCO; and
(c) of the day on which the TCO is taken to have been so
revoked.
269SK TCOs not to contravene international agreements
If the Comptroller-General of Customs is satisfied that, in
accordance with the obligations of Australia under an agreement
(including a treaty or convention) between Australia and another
country or other countries, the rate of duty attaching to the
importation of goods (whether or not the produce of a particular
country) is not to be less than a particular minimum rate, the
Comptroller-General of Customs must not make a TCO that would
result in a contravention of those obligations.
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Customs Act 1901
No. 6, 1901
Compilation No. 153
Compilation date: 30 December 2018
Includes amendments up to: Act No. 164, 2018
Registered: 17 January 2019
This compilation is in 4 volumes
Volume 1: sections 1–183U
Volume 2: sections 183UA–269SK
Volume 3: sections 269SM–277A
Schedule
Volume 4: Endnotes
Each volume has its own contents
This compilation includes commenced amendments made by Act No. 127,
2018
Prepared by the Office of Parliamentary Counsel, Canberra
About this compilation
This compilation
This is a compilation of the Customs Act 1901 that shows the text of the law as
amended and in force on 30 December 2018 (the compilation date).
The notes at the end of this compilation (the endnotes) include information
about amending laws and the amendment history of provisions of the compiled
law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the
compiled law. Any uncommenced amendments affecting the law are accessible
on the Legislation Register (www.legislation.gov.au). The details of
amendments made up to, but not commenced at, the compilation date are
underlined in the endnotes. For more information on any uncommenced
amendments, see the series page on the Legislation Register for the compiled
law.
Application, saving and transitional provisions for provisions and
amendments
If the operation of a provision or amendment of the compiled law is affected by
an application, saving or transitional provision that is not included in this
compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see
the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as
modified but the modification does not amend the text of the law. Accordingly,
this compilation does not show the text of the compiled law as modified. For
more information on any modifications, see the series page on the Legislation
Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a
provision of the law, details are included in the endnotes.
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Contents
Part XVB—Special provisions relating to anti-dumping duties 1 269SM Overview of Part ...............................................................1
Division 1A—Anti-Dumping Commission and Commissioner 3
Subdivision A—Preliminary 3
269SMA What this Division is about ...............................................3
Subdivision B—Anti-Dumping Commission 3
269SMB Establishment ....................................................................3
269SMC Constitution of the Anti-Dumping Commission................3
269SMD Function of the Anti-Dumping Commission .....................4
269SME Anti-Dumping Commission has privileges and
immunities of the Crown ...................................................4
Subdivision C—Commissioner 4
269SMF Establishment ....................................................................4
269SMG Powers of Commissioner...................................................4
269SMH Appointment......................................................................4
269SMI Term of appointment .........................................................4
269SMJ Acting Commissioner........................................................5
269SMK Terms and conditions of appointment ...............................5
269SML Disclosure of interests .......................................................5
269SMM Outside employment..........................................................6
269SMN Resignation........................................................................6
269SMO Termination of appointment ..............................................6
Subdivision D—Staff assisting the Commissioner 7
269SMQ Staff...................................................................................7
Subdivision E—Delegation 7
269SMR Delegation .........................................................................7
Subdivision F—Form and manner of applications 8
269SMS Form and manner of applications ......................................8
Subdivision G—Disclosure of information 8
269SMT Disclosure of information..................................................8
Division 1—Definitions and role of Minister 9
269SN What this Division is about ...............................................9
269T Definitions.........................................................................9
269TAAA Anti-dumping measures not to apply to New
Zealand originating goods ...............................................25
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269TAAB Member countries, developing countries and
special developing countries............................................25
269TAAC Definition—countervailable subsidy...............................26
269TAACA Determination of countervailable subsidy if
non-cooperation by relevant entities................................27
269TAAD Ordinary course of trade..................................................28
269TAA Arms length transactions .................................................29
269TAB Export price.....................................................................32
269TAC Normal value of goods ....................................................36
269TACAA Sampling .........................................................................42
269TACAB Dumping duty notice—export prices and normal
values for different categories of exporters .....................43
269TACA Non-injurious price..........................................................45
269TACB Working out whether dumping has occurred and
levels of dumping ............................................................45
269TACC Working out whether a financial contribution or
income or price support confers a benefit........................48
269TACD Amount of countervailable subsidy .................................49
269TAE Material injury to industry...............................................50
269TAF Currency conversion........................................................56
269TAG Minister may take anti-dumping measures on own
initiative ..........................................................................58
269TAH Minister may delegate functions and powers to
Commissioner or Commission staff members.................59
269TA Minister may give directions to Commissioner in
relation to powers and duties under this Part ...................59
Division 2—Consideration of anti-dumping matters by the
Commissioner
269TBA What this Division is about .............................................61
269TB Application for action under Dumping Duty Act ............61
269TC Consideration of application............................................64
269TD Preliminary affirmative determinations ...........................69
269TDAA Statement of essential facts in relation to
investigation of application under section 269TB ...........71
269TDA Termination of investigations..........................................72
269TE Commissioner to have regard to same
considerations as Minister ...............................................83
269TEA Report to Minister concerning publication of
notices under this Part .....................................................84
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269TEB Commissioner recommendations concerning
undertakings offered after preliminary affirmative
determination...................................................................86
Division 3—Consideration of anti-dumping matters by the
Minister 89
269TF What this Division is about .............................................89
269TG Dumping duties ...............................................................89
269TH Third country dumping duties .........................................94
269TJ Countervailing duties ......................................................96
269TJA Concurrent dumping and subsidy ..................................101
269TK Third country countervailing duties...............................103
269TL Minister to give public notice not to impose duty .........105
269TLA Time limit for Minister to make certain decisions.........105
269TM Periods during which certain notices and
undertakings to remain in force .....................................106
269TN Retrospective notices.....................................................108
269TP Power to specify goods..................................................112
269U Inquiries in relation to undertakings ..............................113
Division 4—Dumping duty or countervailing duty assessment 115
269UA What this Division is about ...........................................115
269V Importers may apply for duty assessment in certain
circumstances ................................................................115
269W Manner of making applications for duty
assessment .....................................................................116
269X Consideration of duty assessment applications..............117
269Y Duty assessments...........................................................121
269YA Rejection etc. of application for duty assessment ..........123
Division 5—Review of anti-dumping measures 125
269Z What this Division is about ...........................................125
269ZA Applications and requests for review of
anti-dumping measures..................................................125
269ZB Content and lodgment of applications for review
of anti-dumping measures .............................................128
269ZC Consideration of applications and requests for
review............................................................................129
269ZCA Application to extend a review of anti-dumping
measures to include revocation......................................131
269ZCB Content and lodgment of application to extend a
review of anti-dumping measures to include
revocation......................................................................132
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269ZCC Consideration of applications and requests for
extensions of reviews ....................................................133
269ZD Statement of essential facts in relation to review of
anti-dumping measures..................................................134
269ZDA Report on review of measures .......................................135
269ZDB Powers of the Minister in relation to review of
anti-dumping measures..................................................138
Division 5A—Anti-circumvention inquiries 141
269ZDBA What this Division is about ...........................................141
269ZDBB Circumvention activities................................................141
269ZDBC Applications and requests for conduct of an
anti-circumvention inquiry ............................................144
269ZDBD Content and lodgement of applications for conduct
of an anti-circumvention inquiry ...................................146
269ZDBE Consideration of applications and requests for
conduct of an anti-circumvention inquiry......................147
269ZDBEA Termination of anti-circumvention inquiry ...................149
269ZDBF Statement of essential facts in relation to conduct
of an anti-circumvention inquiry ...................................150
269ZDBG Report on anti-circumvention inquiry ...........................151
269ZDBH Minister’s powers in relation to anti-circumvention
inquiry ...........................................................................153
Division 6—Certain exporters may seek accelerated review of
dumping duty notices or countervailing duty notices 155
269ZDC What this Division is about ...........................................155
269ZE Circumstances in which accelerated review may
be sought .......................................................................155
269ZF Application for accelerated review................................156
269ZG Consideration of application..........................................156
269ZH Effect of accelerated review ..........................................158
Division 6A—Continuation of anti-dumping measures 159
269ZHA What this Division is about ...........................................159
269ZHB Applications for continuation of anti-dumping
measures........................................................................159
269ZHC Content and lodgment of application for
continuation of anti-dumping measures.........................160
269ZHD Consideration of applications for continuation of
anti-dumping measures..................................................161
269ZHE Statement of essential facts in relation to
continuation of anti-dumping measures.........................162
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269ZHF Report on application for continuation of
anti-dumping measures..................................................163
269ZHG Powers of the Minister in relation to continuation
of anti-dumping measures .............................................165
Division 7—Procedural and evidentiary matters 168
269ZHH What this Division is about ...........................................168
269ZHI Minister may extend certain periods of time .................168
269ZI Public notice..................................................................169
269ZJ Commissioner to maintain public record for
certain purposes.............................................................173
Division 8—Review Panel 176
269ZK What this Division is about ...........................................176
269ZL Establishment of Review Panel .....................................176
269ZM Membership of the Review Panel..................................176
269ZN Review Panel’s powers .................................................176
269ZO Protection of members...................................................177
269ZP Appointment of members ..............................................177
269ZQ Period of appointment for members ..............................177
269ZR Terms and conditions of appointment ...........................177
269ZS Disclosure of interests to the Minister ...........................178
269ZT Outside employment......................................................178
269ZTA Resignation....................................................................178
269ZTB Termination of appointment ..........................................178
269ZTC Acting appointments......................................................179
269ZTD Provision of resources to Review Panel ........................179
269ZU Review Panel may supply information..........................179
269ZV False or misleading information ....................................180
Division 9—Review by Review Panel 181
Subdivision A—Preliminary 181
269ZW What this Division is about ...........................................181
269ZX Definitions.....................................................................181
269ZY Form and manner of applications ..................................183
269ZYA Constitution of Review Panel for purposes of
review............................................................................183
269ZYB Member unavailable to complete review.......................183
269ZZ Review Panel to have regard to same
considerations as Minister .............................................184
Subdivision B—Review of Ministerial decisions 185
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269ZZA Reviewable decisions ....................................................185
269ZZB Overview of a review of Minister’s decision.................185
269ZZC Who may seek a review?...............................................187
269ZZD When must an application be made? .............................187
269ZZE How must an application be made? ...............................187
269ZZF Withdrawal of application .............................................188
269ZZG Rejection of application—failure to establish
decision not the correct or preferable decision etc.........189
269ZZH Rejection of application—failure to provide
summary of confidential information ............................190
269ZZHA Review Panel may hold conferences .............................190
269ZZI Public notification of review .........................................191
269ZZJ Submissions in relation to reviewable decision .............192
269ZZK The review.....................................................................192
269ZZL Review Panel may require reinvestigation by
Commissioner before making recommendation to
Minister .........................................................................195
269ZZM Minister’s decision ........................................................195
Subdivision C—Review of Commissioner’s decisions 198
269ZZN Reviewable decisions ....................................................198
269ZZO Who may seek a review.................................................199
269ZZP When must an application be made? .............................200
269ZZQ How must an application be made? ...............................200
269ZZQAA Withdrawal of application .............................................201
269ZZQA Rejection of application—failure to establish
decision not the correct or preferable decision etc.........201
269ZZR Rejection of application for review of termination
decision .........................................................................203
269ZZRA Review Panel may hold conferences .............................203
269ZZRB Review Panel may seek further information from
the Commissioner..........................................................204
269ZZRC Notification of review ...................................................204
269ZZS The review of a negative prima facie decision ..............205
269ZZT The review of a termination decision ............................206
269ZZU The review of a negative preliminary decision..............207
269ZZUA The review of a rejection decision.................................208
269ZZV Effect of Review Panel’s decision.................................209
Subdivision D—Public record in relation to reviews 209
269ZZW Application....................................................................209
269ZZX Public record maintained by Review Panel ...................209
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269ZZY Confidential and sensitive commercial information ......210
Part XVC—International Trade Remedies Forum 211 269ZZYA Simplified outline..........................................................211
269ZZYB Establishment of International Trade Remedies
Forum............................................................................211
269ZZYC Functions of the Forum .................................................211
269ZZYD Membership of the Forum.............................................211
269ZZYE Appointment of Forum members ..................................212
269ZZYF Resignation....................................................................212
269ZZYG Forum meetings.............................................................213
269ZZYH Disclosure of information..............................................213
Part XVI—Regulations and by-laws 215 270 Regulations....................................................................215
271 Comptroller-General of Customs may make
by-laws ..........................................................................216
272 By-laws specifying goods..............................................217
273 Determinations ..............................................................217
273A By-laws and determinations for purposes of
repealed items................................................................218
273B Publication of by-laws and notification of
determinations ...............................................................218
273C Retrospective by-laws and determinations not to
increase duty..................................................................219
273D By-laws and determinations for purposes of
proposals .......................................................................219
273EA Notification of proposals when House of
Representatives is not sitting .........................................219
273F Interpretation .................................................................220
Part XVII—Miscellaneous 221 273G Briefing of Leader of Opposition on certain
matters ...........................................................................221
273GAA Notices ..........................................................................221
273GAB Authorisation to disclose information to an officer .......223
273GA Review of decisions.......................................................223
273H Review of decisions under Customs Tariff Act .............228
273K Statement to accompany notification of decisions.........229
273L Entry and transmission of information by
computer........................................................................229
274 Commissioned ships and aircraft to be reported............229
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275 Commissioned ships and aircraft may be searched .......229
275A Direction not to move a ship or aircraft from a
boarding station .............................................................230
276 Collector’s sales ............................................................231
277 Proceeds of sales ...........................................................232
277A Jurisdiction of courts .....................................................232
Schedule I—The Commonwealth of Australia
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Special provisions relating to anti-dumping duties Part XVB
Section 269SM
Part XVB—Special provisions relating to
anti-dumping duties
269SM Overview of Part
(1) This Part deals with the taking of anti-dumping measures in respect
of goods whose importation into Australia involves a dumping or
countervailable subsidisation of those goods that injures, or
threatens to injure, Australian industry. Those measures might
consist of the publication of a dumping duty notice or a
countervailing duty notice or the acceptance of an undertaking on
conditions that make it unnecessary to publish such a notice.
(2) If a notice is published, that notice creates a liability under the
Dumping Duty Act, in relation to any goods to which the notice
extends, to pay a special duty of customs on their importation into
Australia and, pending assessment of that special duty, to pay
interim duty.
(2A) Division 1A deals with the establishment of the Anti-Dumping
Commission and the Commissioner.
(3) Divisions 1, 2 and 3 deal with the preliminary and procedural
matters leading to a Ministerial decision to publish or not to
publish a dumping duty notice or a countervailing duty notice or to
accept an undertaking instead of publishing such a notice.
(4) Division 4 allows a person who has been required to pay interim
duty to seek an assessment of duty payable under the Dumping
Duty Act and reconciles interim duty paid by that person with duty
as so assessed.
(5) Division 5 deals with the rights of persons, periodically, on the
basis of changed circumstances, to seek review by the Minister of
decisions to publish dumping duty notices or countervailing duty
notices or to accept undertakings.
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Section 269SM
(5A) Division 5A deals with the rights of persons to ask the
Commissioner to conduct an anti-circumvention inquiry in relation
to certain dumping duty notices or countervailing duty notices.
(6) Division 6 deals with the rights of new exporters to seek an early
review by the Minister of decisions to publish dumping duty
notices or countervailing duty notices.
(7) Division 6A ensures that interested parties are informed of the
impending expiration of anti-dumping measures and allows them
to seek continuation of those measures.
(8) Division 7 deals with procedural and evidentiary matters that are
relevant both to applications for the taking of anti-dumping
measures and for the various review procedures after such
measures are taken.
(9) Divisions 8 and 9 establish an independent panel, the Review
Panel, and provide for the Panel to review a range of Ministerial
decisions (including decisions to publish or not to publish dumping
duty notices or countervailing duty notices) and also a range of
decisions made by the Commissioner.
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Anti-Dumping Commission and Commissioner Division 1A
Section 269SMA
Division 1A—Anti-Dumping Commission and
Commissioner
Subdivision A—Preliminary
269SMA What this Division is about
• This Division establishes the Anti-Dumping Commission
within the Department.
• There is to be a Commissioner of the Anti-Dumping
Commission. The Commissioner has functions and powers
under this Part.
• The Commissioner is to be assisted by APS employees in the
Department.
Subdivision B—Anti-Dumping Commission
269SMB Establishment
(1) The Anti-Dumping Commission that was established by this
section (as in force before the transfer day) continues in existence,
by force of this section, within the Department.
(2) In this section:
transfer day means the day Schedule 1 to the Customs Amendment
(Anti-Dumping Commission Transfer) Act 2013 commenced.
269SMC Constitution of the Anti-Dumping Commission
The Anti-Dumping Commission consists of:
(a) the Commissioner; and
(b) the staff assisting the Commissioner as mentioned in
subsection 269SMQ(1).
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Division 1A Anti-Dumping Commission and Commissioner
Section 269SMD
269SMD Function of the Anti-Dumping Commission
The Anti-Dumping Commission’s function is to assist the
Commissioner in the performance of his or her functions or the
exercise of his or her powers.
269SME Anti-Dumping Commission has privileges and immunities
of the Crown
The Anti-Dumping Commission has the privileges and immunities
of the Crown in right of the Commonwealth.
Subdivision C—Commissioner
269SMF Establishment
(1) There is to be a Commissioner of the Anti-Dumping Commission.
(2) The Commissioner has the powers and functions conferred or
imposed on him or her by this Act or any other law.
269SMG Powers of Commissioner
The Commissioner has the power to do all things necessary or
convenient to be done for or in connection with the performance of
his or her functions.
269SMH Appointment
(1) The Commissioner is to be appointed by the Minister by written
instrument.
(2) The Commissioner may be appointed on a full-time or part-time
basis.
269SMI Term of appointment
The Commissioner holds office for the period specified in the
instrument of appointment. The period must not exceed 5 years.
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Anti-Dumping Commission and Commissioner Division 1A
Section 269SMJ
Note: The Commissioner may be reappointed: see section 33AA of the Acts
Interpretation Act 1901.
269SMJ Acting Commissioner
The Minister may appoint an individual to act as the
Commissioner:
(a) during a vacancy in the office of the Commissioner (whether
or not an appointment has previously been made to the
office); or
(b) during any period, or during all periods, when the
Commissioner is absent from duty or from Australia, or is,
for any reason, unable to perform the duties of the office.
Note: Sections 33AB and 33A of the Acts Interpretation Act 1901 have rules
that apply to acting appointments.
269SMK Terms and conditions of appointment
(1) The Commissioner holds office on such terms and conditions as
are determined in writing by the Minister.
(2) The office of Commissioner is not a public office for the purposes
of Part II of the Remuneration Tribunal Act 1973.
269SML Disclosure of interests
(1) A disclosure by the Commissioner under section 29 of the Public
Governance, Performance and Accountability Act 2013 (which
deals with the duty to disclose interests) must be made to the
Minister.
(2) Subsection (1) applies in addition to any rules made for the
purposes of that section.
(3) For the purposes of this Act and the Public Governance,
Performance and Accountability Act 2013, the Commissioner is
taken not to have complied with section 29 of that Act if the
Commissioner does not comply with subsection (1) of this section.
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Division 1A Anti-Dumping Commission and Commissioner
Section 269SMM
269SMM Outside employment
Full-time Commissioner
(1) If the Commissioner is appointed on a full-time basis, he or she
must not engage in paid employment outside the duties of his or
her office without the Minister’s approval.
Part-time Commissioner
(2) If the Commissioner is appointed on a part-time basis, he or she
must not engage in any paid employment that, in the Minister’s
opinion, conflicts or may conflict with the proper performance of
his or her duties.
269SMN Resignation
(1) The Commissioner may resign his or her appointment by giving
the Minister a written resignation.
(2) The resignation takes effect on the day it is received by the
Minister or, if a later day is specified in the resignation, on that
later day.
269SMO Termination of appointment
(1) The Minister may terminate the appointment of the Commissioner:
(a) for misbehaviour; or
(b) if the Commissioner is unable to perform the duties of his or
her office because of physical or mental incapacity.
(2) The Minister may terminate the appointment of the Commissioner
if:
(a) the Commissioner:
(i) becomes bankrupt; or
(ii) applies to take the benefit of any law for the relief of
bankrupt or insolvent debtors; or
(iii) compounds with his or her creditors; or
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Section 269SMQ
(iv) makes an assignment of his or her remuneration for the
benefit of his or her creditors; or
(b) the Commissioner is absent, except on leave of absence, for
14 consecutive days or for 28 days in any 12 months; or
(c) the Commissioner fails, without reasonable excuse, to
comply with section 29 of the Public Governance,
Performance and Accountability Act 2013 (which deals with
the duty to disclose interests) or rules made for the purposes
of that section; or
(d) the Commissioner is appointed on a full-time basis and
engages, except with the Minister’s approval, in paid
employment outside the duties of his or her office (see
subsection 269SMM(1)); or
(e) the Commissioner is appointed on a part-time basis and
engages in paid employment that, in the Minister’s opinion,
conflicts or may conflict with the proper performance of his
or her duties (see subsection 269SMM(2)).
Subdivision D—Staff assisting the Commissioner
269SMQ Staff
(1) The staff assisting the Commissioner are to be APS employees in
the Department and made available for the purpose by the
Secretary of the Department.
(2) When performing services for the Commissioner under this
section, a person is subject to the directions of the Commissioner.
Subdivision E—Delegation
269SMR Delegation
(1) The Commissioner may, by writing, delegate any of the
Commissioner’s functions or powers under this Part to a
Commission staff member.
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Division 1A Anti-Dumping Commission and Commissioner
Section 269SMS
(2) In performing functions or exercising powers under a delegation,
the delegate must comply with any written directions of the
Commissioner.
Subdivision F—Form and manner of applications
269SMS Form and manner of applications
(1) The Commissioner may, by writing, approve a form for the
purposes of a provision of this Part.
(2) The Commissioner may, by writing, approve the manner of
lodging an application under a provision of this Part.
(3) The Commissioner may, by writing, approve the manner of
withdrawing, under subsection 269TB(3), an application lodged
under subsection 269TB(1) or (2).
Subdivision G—Disclosure of information
269SMT Disclosure of information
(1) The Commissioner, or a Commission staff member, may disclose
information (including personal information) obtained under this
Part or the Dumping Duty Act, or an instrument under this Part or
the Dumping Duty Act, to an officer of Customs for the purposes
of a Customs Act.
Interaction with the Privacy Act 1988
(2) For the purposes of the Privacy Act 1988, the disclosure of
personal information under subsection (1) is taken to be a
disclosure that is authorised by this Act.
Definition
(3) In this section:
personal information has the same meaning as in the Privacy Act
1988.
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Definitions and role of Minister Division 1
Section 269SN
Division 1—Definitions and role of Minister
269SN What this Division is about
This Division deals with preliminary matters. The Division
principally:
• sets out essential definitions and interpretations;
• provides the basis for determining various factors (such as normal value, export price and non-injurious price) necessary
to decide whether dumping or countervailable subsidisation
has occurred;
• sets out the criteria for the use of those factors in so deciding;
• provides the basis for determining whether dumping or subsidisation is causing material injury to Australian industry;
• identifies circumstances in which the Part does not apply;
• empowers the Minister to direct the Commissioner in relation to the Commissioner’s powers and duties.
269T Definitions
(1) In this Part, unless the contrary intention appears:
affected party, in relation to an application under Division 5 for
review of anti-dumping measures imposed on particular goods,
means:
(a) a person who is directly concerned with the exportation to
Australia of the goods to which the measures relate or who
has been directly concerned with the exportation to Australia
of like goods; or
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Section 269T
(b) a person who is directly concerned with the importation into
Australia of the goods to which the measures relate or who
has been directly concerned with the importation into
Australia of like goods; or
(c) a person representing, or representing a portion of, the
Australian industry producing like goods; or
(d) the Government of a country from which like goods have
been exported to Australia.
Agreement on Subsidies and Countervailing Measures means the
Agreement by that name:
(a) set out in Annex 1A to the World Trade Organization
Agreement; and
(b) as in force on the day on which the World Trade
Organization Agreement enters into force for Australia.
agricultural operations means:
(a) the cultivation or gathering in of crops; or
(b) the rearing of live-stock; or
(c) the conduct of forestry operations;
and includes:
(d) viticulture, horticulture or apiculture; or
(e) hunting or trapping carried on for the purpose of a business.
allowable exemption or remission, in relation to exported goods,
means:
(a) the exemption of those goods from duties or taxes borne by
like goods destined for domestic consumption; or
(b) the remission of such duties or taxes otherwise payable in
respect of those goods;
in accordance with the provisions of Article XVI of the General
Agreement on Tariffs and Trade 1994 and the provisions of
Annexes I, II and III of the Agreement on Subsidies and
Countervailing Measures.
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Section 269T
anti-dumping measures, in respect of goods, means:
(a) the publication of a dumping duty notice or a countervailing
duty notice or both; or
(b) the acceptance of an undertaking under section 269TG or
269TJ or of undertakings under both of these sections;
in relation to such goods.
application, in relation to a dumping duty notice or a
countervailing duty notice, means an application for the
publication of such a notice.
circumvention activity has the meaning given by
section 269ZDBB.
Commissioner means the Commissioner of the Anti-Dumping
Commission continued in existence under section 269SMB.
Commission staff member means a member of the staff assisting
the Commissioner as mentioned in subsection 269SMQ(1).
compliance period means a period prescribed in, or worked out in
accordance with, an instrument under subsection (1A).
cooperative exporter, in relation to:
(a) an investigation under this Part in relation to whether a
dumping duty notice should be published; or
(b) a review under Division 5 in relation to the publication of a
dumping duty notice; or
(c) an inquiry under Division 6A in relation to the continuation
of a dumping duty notice;
means an exporter of goods that are the subject of the investigation,
review or inquiry, or an exporter of like goods, where:
(d) the exporter’s exports were examined as part of the
investigation, review or inquiry; and
(e) the exporter was not an uncooperative exporter in relation to
the investigation, review or inquiry.
countervailable subsidy means a subsidy that is, for the purposes
of section 269TAAC, a countervailable subsidy.
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Section 269T
countervailing duty means duty, other than interim countervailing
duty:
(a) that is payable on goods under section 10 of the Dumping
Duty Act because of a declaration under subsection 269TJ(1)
or (2) of this Act; or
(b) that is payable on goods under section 11 of the Dumping
Duty Act.
countervailing duty notice means a notice published by the
Minister under subsection 269TJ(1) or (2) or 269TK(1) or (2).
country of export, in relation to goods exported to Australia,
means a country outside Australia from which those goods are
exported to Australia, whether or not it is the country where those
goods are produced or manufactured.
country of origin, in relation to goods exported to Australia, means
a country, whether the country of export or not, where those goods
are produced or manufactured.
determination means a determination in writing.
direction means a direction in writing.
dumped goods means any goods exported to Australia that the
Minister has determined, under section 269TACB, have been
dumped.
dumping duty means duty, other than interim dumping duty, that is
payable on goods under section 8 or 9 of the Dumping Duty Act.
Dumping Duty Act means the Customs Tariff (Anti-Dumping) Act
1975.
dumping duty notice means a notice published by the Minister
under subsection 269TG(1) or (2) or 269TH(1) or (2).
economy in transition has the meaning given by subsection (5C).
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Section 269T
fish means freshwater or salt-water fish, and includes turtles,
dugong, crustacea, molluscs or any other living resources of the sea
or of the sea-bed.
fishing operations means:
(a) the taking, catching or capturing of fish; or
(b) the farming of fish; or
(c) pearling operations.
forestry operations means the felling, in a forest or plantation, of
standing timber.
General Agreement on Tariffs and Trade 1994 means the
Agreement by that name:
(a) whose parts are described in Annex 1A to the World Trade
Organization Agreement; and
(b) as in force on the day on which the World Trade
Organization Agreement enters into force for Australia.
importation period, in relation to goods that have been the subject
of a dumping duty notice or a countervailing duty notice means:
(a) in respect of goods covered by a retrospective notice—the
period beginning on the day of entry for home consumption
of the first consignment of goods to which the retrospective
notice applied and ending immediately before the day of
publication of the notice; and
(b) in respect of goods covered by a prospective notice:
(i) the period of 6 months beginning on the day of
publication of the prospective notice; and
(ii) each successive period of 6 months.
importer, in relation to goods exported to Australia, means:
(a) if paragraph (b) or (d) does not apply—the beneficial owner
of the goods at the time of their arrival within the limits of
the port or airport in Australia at which they have landed; or
(b) if the goods are taken from parts beyond the seas to an
Australian resources installation or if they are goods on board
an overseas resources installation at the time when it is
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attached to the Australian seabed—the beneficial owner of
the goods at the time when they are imported into Australia;
or
(c) if the goods are an overseas resources installation that
becomes attached to the Australian seabed—the beneficial
owner of the installation at the time when it is imported into
Australia; or
(d) if the goods are taken from parts beyond the seas to an
Australian sea installation or are goods on board an overseas
sea installation at the time when it is installed in an adjacent
area or a coastal area—the beneficial owner of the goods at
the time when they are imported into Australia; or
(e) if the goods are an overseas sea installation that becomes
installed in an adjacent area or in a coastal area—the
beneficial owner of the installation at the time when it is
imported into Australia.
interested party, in relation to:
(a) an application made to the Commissioner under
section 269TB requesting that the Minister publish a
dumping duty notice or a countervailing duty notice in
respect of the goods the subject of the application; or
(b) an application under subsection 269ZA(1), or a request under
subsection 269ZA(3), for review of anti-dumping measures
taken in respect of goods; or
(c) an application under subsection 269ZDBC(1), or a request
under subsection 269ZDBC(2), for the conduct of an
anti-circumvention inquiry in relation to a notice published
under subsection 269TG(2) or 269TJ(2) in respect of goods;
or
(d) an application under section 269ZHB for a continuation of
anti-dumping measures taken in respect of goods;
means:
(e) in the case of an application—the applicant; and
(f) a person or body representing, or representing a portion of,
the industry producing, or likely to be established to produce,
like goods; and
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(g) any person who is or is likely to be directly concerned with
the importation or exportation into Australia of the goods the
subject of the application or request or who has been or is
likely to be directly concerned with the importation or
exportation into Australia of like goods; and
(h) any person who is or is likely to be directly concerned with
the production or manufacture of the goods the subject of the
application or request or of like goods that have been, or are
likely to be, exported to Australia; and
(i) a trade organisation a majority of whose members are, or are
likely to be, directly concerned with the production or
manufacture of the goods the subject of the application or
request or of like goods, with their importation or exportation
into Australia or with both of those activities; and
(j) the government of the country of export or country of origin:
(i) of goods the subject of the application or request that
have been, or are likely to be, exported to Australia; or
(ii) of like goods that have been, or are likely to be,
exported to Australia; and
(k) a trade union representing one or more persons employed in
the Australian industry producing, or likely to produce, like
goods; and
(l) a person who uses the goods the subject of the application or
request, or like goods, in the production or manufacture of
other goods in Australia.
interim countervailing duty means:
(a) interim countervailing duty imposed under section 10 of the
Dumping Duty Act; or
(b) interim third country countervailing duty imposed under
section 11 of that Act.
interim dumping duty means:
(a) interim dumping duty imposed under section 8 of the
Dumping Duty Act; or
(b) interim third country dumping duty imposed under section 9
of that Act.
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interim duty means interim dumping duty or interim countervailing
duty.
investigation period, in relation to an application for a dumping
duty notice or a countervailing duty notice in respect of goods,
means a period specified by the Commissioner in a notice under
subsection 269TC(4) to be the investigation period in relation to
the application.
like goods, in relation to goods under consideration, means goods
that are identical in all respects to the goods under consideration or
that, although not alike in all respects to the goods under
consideration, have characteristics closely resembling those of the
goods under consideration.
member country means a country that is, in its own right, a
member of the World Trade Organization established by the World
Trade Organization Agreement.
negative preliminary decision means a decision of the kind
referred to in paragraph 269X(6)(b) or (c).
new exporter, in relation to goods the subject of an application for
a dumping duty notice or a countervailing duty notice or like
goods, means an exporter who did not export such goods to
Australia at any time during the investigation period in relation to
the application.
positive preliminary decision means a decision of the kind referred
to in paragraph 269X(6)(a).
preliminary affirmative determination means a determination
made under section 269TD.
production cost, in relation to processed agricultural goods, means
the sum of the direct labour costs, the direct material costs and the
factory overhead costs incurred in relation to those goods.
prospective notice means a notice issued under
subsection 269TG(2), 269TH(2), 269TJ(2) or 269TK(2).
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public notice, in relation to a decision, determination or other
matter, means notice of the decision, determination or other matter
published in accordance with section 269ZI.
public record means the public record maintained under
section 269ZJ.
raw agricultural goods means goods directly obtained by the
undertaking of any agricultural operation or any fishing operation.
residual exporter, in relation to:
(a) an investigation under this Part in relation to whether a
dumping duty notice should be published; or
(b) a review under Division 5 in relation to the publication of a
dumping duty notice; or
(c) an inquiry under Division 6A in relation to the continuation
of a dumping duty notice;
means an exporter of goods that are the subject of the investigation,
review or inquiry, or an exporter of like goods, where:
(d) the exporter’s exports were not examined as part of the
investigation, review or inquiry; and
(e) the exporter was not an uncooperative exporter in relation to
the investigation, review or inquiry.
retrospective notice means a notice issued under
subsection 269TG(1), 269TH(1), 269TJ(1) or 269TK(1).
Review Panel means the Review Panel established under
section 269ZL.
revocation declaration, in relation to particular anti-dumping
measures, means:
(a) to the extent that the measures involved the publication of a
dumping duty notice or a countervailing duty notice—a
declaration by the Minister that the notice is taken to be, or to
have been, revoked either in relation to a particular exporter
or to exporters generally or in relation to a particular kind of
goods; or
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(b) to the extent that the measures involved the acceptance by the
Minister of an undertaking under section 269TG or 269TJ—a
declaration by the Minister that the person who gave the
undertaking is released from it and that the investigation
giving rise to the undertaking is terminated.
revocation recommendation, in relation to particular anti-dumping
measures, means any of the following:
(a) to the extent that the measures involved the publication of a
dumping duty notice or a countervailing duty notice—a
recommendation by the Commissioner in a report under
section 269ZDA that the notice be taken to be, or to have
been, revoked either in relation to a particular exporter or to
exporters generally or in relation to a particular kind of
goods;
(b) to the extent that the measures involved the acceptance by the
Minister of an undertaking under section 269TG or 269TJ—a
recommendation by the Commissioner in a report under
section 269ZDA that the Minister indicate to the person who
gave the undertaking that the person is released from it and
that the investigation giving rise to the undertaking is
terminated.
revocation review notice, in relation to a review of anti-dumping
measures, means any of the following:
(a) a notice relating to the review that is published under
subsection 269ZC(4), (5) or (6) and includes information
under paragraph 269ZC(7)(bb);
(b) a notice relating to the review that is published under
subsection 269ZCC(4) or (7) and includes information under
paragraph 269ZCC(8)(c).
small-medium enterprise means an enterprise of a kind prescribed
in an instrument under subsection (1B).
subsidy, in respect of goods exported to Australia, means:
(a) a financial contribution:
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(i) by a government of the country of export or country of
origin of the goods; or
(ii) by a public body of that country or a public body of
which that government is a member; or
(iii) by a private body entrusted or directed by that
government or public body to carry out a governmental
function;
that involves:
(iv) a direct transfer of funds from that government or body;
or
(v) the acceptance of liabilities, whether actual or potential,
by that government or body; or
(vi) the forgoing, or non-collection, of revenue (other than
an allowable exemption or remission) due to that
government or body; or
(vii) the provision by that government or body of goods or
services otherwise than in the course of providing
normal infrastructure; or
(viii) the purchase by that government or body of goods or
services; or
(b) any form of income or price support as referred to in Article
XVI of the General Agreement on Tariffs and Trade 1994
that is received from such a government or body;
if that financial contribution or income or price support confers a
benefit (whether directly or indirectly) in relation to the goods
exported to Australia.
Note 1: See also subsection (2AA).
Note 2: Section 269TACC deals with whether a financial contribution or
income or price support confers a benefit.
third country, in relation to goods that have been or may be
exported to Australia means a country other than Australia or the
country of export, or the country of origin, of those goods.
uncooperative exporter, in relation to:
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(a) an investigation under this Part in relation to whether a
dumping duty notice should be published; or
(b) a review under Division 5 in relation to the publication of a
dumping duty notice; or
(c) an inquiry under Division 6A in relation to the continuation
of a dumping duty notice;
means an exporter of goods that are the subject of the investigation,
review or inquiry, or an exporter of like goods, where:
(d) the Commissioner was satisfied that the exporter did not give
the Commissioner information the Commissioner considered
to be relevant to the investigation, review or inquiry within a
period the Commissioner considered to be reasonable; or
(e) the Commissioner was satisfied that the exporter
significantly impeded the investigation, review or inquiry.
World Trade Organization Agreement means the Agreement
Establishing the World Trade Organization done at Marrakesh on
15 April 1994.
(1A) The Minister may make a legislative instrument for the purposes of
the definition of compliance period in subsection (1).
(1B) The Minister may, by legislative instrument, prescribe kinds of
enterprises for the purposes of the definition of small-medium
enterprise in subsection (1).
(2) For the purposes of this Part, goods, other than unmanufactured
raw products, are not to be taken to have been produced in
Australia unless the goods were wholly or partly manufactured in
Australia.
(2A) A reference in this Part to the amount of the export price of goods,
to the amount of the normal value of goods, to the amount of the
subsidy received in respect of goods or to the amount of freight
shall, where that amount is not expressed in Australian currency,
be read as a reference to the equivalent amount in Australian
currency.
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(2AA) Without limiting the definition of subsidy in subsection (1), a
financial contribution or income or price support may confer a
benefit in relation to goods exported to Australia if that
contribution or support is made in relation to goods or services
used in relation to the production, manufacture or export of the
goods exported to Australia.
(2AD) The fact that an investigation period is specified to start at a
particular time does not imply that the Minister may not examine
periods before that time for the purpose of determining whether
material injury has been caused to an Australian industry or to an
industry of a third country.
(2AE) However, subsection (2AD) does not permit any determination
under this Part that dumping has occurred by reference to goods
exported to Australia before the start of the investigation period.
Note: Section 269TACB requires a determination of whether dumping has
occurred by reference to goods exported to Australia during the
investigation period.
(2B) For the purposes of this Part, where, during the exportation of
goods to Australia, the goods pass in transit from a country through
another country, that other country shall be disregarded in
ascertaining the country of export of the goods.
(3) For the purposes of subsection (2), goods shall not be taken to have
been partly manufactured in Australia unless at least one
substantial process in the manufacture of the goods was carried out
in Australia.
(4) For the purposes of this Part, if, in relation to goods of a particular
kind, there is a person or there are persons who produce like goods
in Australia:
(a) there is an Australian industry in respect of those like goods;
and
(b) subject to subsection (4A), the industry consists of that
person or those persons.
(4A) Where, in relation to goods of a particular kind first referred to in
subsection (4), the like goods referred to in that subsection are
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close processed agricultural goods, then, despite subsection (4), the
industry in respect of those close processed agricultural goods
consists not only of the person or persons producing the processed
goods but also of the person or persons producing the raw
agricultural goods from which the processed goods are derived.
(4B) For the purposes of subsection (4A), processed agricultural goods
derived from raw agricultural goods are not to be taken to be close
processed agricultural goods unless the Minister is satisfied that:
(a) the raw agricultural goods are devoted substantially or
completely to the processed agricultural goods; and
(b) the processed agricultural goods are derived substantially or
completely from the raw agricultural goods; and
(c) either:
(i) there is a close relationship between the price of the
processed agricultural goods and the price of the raw
agricultural goods; or
(ii) a significant part of the production cost of the processed
agricultural goods, whether or not there is a market in
Australia for those goods, is, or would be, constituted by
the cost to the producer of those goods of the raw
agricultural goods.
(4C) Where the Minister is satisfied that sufficient information has not
been furnished or is not available to enable the production cost of
processed agricultural goods to be ascertained for the purpose of
subsection (4B), the production cost of those goods is such amount
as is determined by the Minister having regard to all relevant
information.
(4D) In this Act, a reference to variable factors relevant to the
determination of duty payable under the Dumping Duty Act on
particular goods the subject of a dumping duty notice or a
countervailing duty notice is a reference:
(a) if the goods are the subject of a dumping duty notice:
(i) to the normal value of the goods; and
(ii) to the export price of the goods; and
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(iii) to the non-injurious price of the goods; and
(b) if the goods are the subject of a countervailing duty notice:
(i) to the amount of countervailable subsidy received in
respect of the goods; and
(ii) to the export price of the goods; and
(iii) to the non-injurious price of the goods.
(4E) In this Act, a reference to variable factors relevant to the review
under Division 5 of anti-dumping measures, or to the conduct of an
anti-circumvention inquiry in relation to a notice published under
subsection 269TG(2) or 269TJ(2), in respect of goods is a
reference:
(a) if the goods are the subject of a dumping duty notice—to the
normal value, export price and non-injurious price of goods
of that kind as ascertained, or last ascertained, by the
Minister for the purpose of the notice; and
(b) if the goods are the subject of a countervailing duty notice:
(i) to the amount of countervailable subsidy received in
respect of the goods; and
(ia) to the export price of the goods; and
(ii) to the non-injurious price of the goods;
as ascertained, or last ascertained, by the Minister for the
purpose of the notice; and
(c) if the goods are the subject of an undertaking accepted under
section 269TG—to the normal value of the goods, and the
non-injurious price of the goods, as indicated by the Minister
to the exporter in negotiations relating to the acceptability of
the undertaking; and
(d) if the goods are the subject of an undertaking accepted under
section 269TJ—to the countervailable subsidy received in
respect of the goods, and the non-injurious price of the
goods, as indicated by the Minister to the exporter or to the
country of export in negotiations relating to the acceptability
of the undertaking.
(5) A reference in this Act to goods the subject of an application under
section 269TB is a reference to goods referred in the application:
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(a) that have been imported into Australia;
(b) that are likely to be so imported; or
(c) that may be so imported, being like goods to goods to which
paragraph (a) or (b) applies.
(5A) For the purposes of this Part, the weighted average of prices,
values, costs or amounts in relation to goods over a particular
period is to be worked out in accordance with the following
formula:
1 1 2 2 n n
1 2 n
P Q P Q ... P Q
Q Q ... Q
where:
P1 , P2 ... Pn means the price, value, cost or amount, per unit, in
respect of the goods in the respective transactions during the
period.
Q1 , Q2 ... Qn means the number of units of the goods involved in
each of the respective transactions.
(5B) In working out the number of units of goods involved in a
transaction, any units of goods that are, for the purposes of
paragraph 269TAB(1)(b) or (c), subsection 269TAB(3),
paragraph 269TAC(2)(c) or (4)(e) or subsection 269TAC(6),
treated as being involved in a particular transaction are taken to be
actually involved in the transaction.
(5C) A country has an economy in transition at a time if:
(a) before the time, the Government of the country had a
monopoly, or a substantial monopoly, of the trade of that
country and determined, or substantially influenced, the
domestic price of goods in that country; and
(b) at the time, that Government does not:
(i) have a monopoly, or a substantial monopoly, of the
trade of that country; or
(ii) determine, or substantially influence, the domestic price
of goods in that country.
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(6) Sundays and public holidays shall, notwithstanding the definition
of days in section 4 be counted as days for the purpose of
computing a period for the purposes of this Part but nothing in this
subsection shall derogate from the operation of section 36 of the
Acts Interpretation Act 1901.
269TAAA Anti-dumping measures not to apply to New Zealand
originating goods
This Part, so far as it relates to duty that may become payable
under section 8 or 9 of the Dumping Duty Act, does not apply to
goods that are New Zealand originating goods under Division 1E
of Part VIII of this Act.
269TAAB Member countries, developing countries and special
developing countries
(1) The Minister may certify that a particular country is, or was, during
a specified period or on a specified day:
(a) a member country of the World Trade Organization; or
(b) a developing country, whether a member country or not; or
(c) a special developing country within the meaning of
subsection (2).
(2) For the purposes of subsection (1), a country is, or was, during a
specified period or on a specified day, a special developing country
if:
(a) it is or was, during that period or on that day, a developing
country; and
(b) it is or was, during that period or on that day:
(i) a least developed country, whether a member country or
not; or
(ii) a member country that has eliminated and not restored
export subsidies; or
(iii) a member country referred to in paragraph (b) of Annex
VII of the Agreement on Subsidies and Countervailing
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Measures having a gross national product of less than
$US1,000 per annum per head of population.
(3) For all purposes of this Part and in all proceedings, a certificate
under subsection (1) is conclusive evidence of the matters certified,
except so far as the contrary is established.
269TAAC Definition—countervailable subsidy
(1) For the purposes of this Part, a subsidy is a countervailable
subsidy if it is specific.
(2) Without limiting the generality of the circumstances in which a
subsidy is specific, a subsidy is specific:
(a) if, subject to subsection (3), access to the subsidy is explicitly
limited to particular enterprises; or
(b) if, subject to subsection (3), access is limited to particular
enterprises carrying on business within a designated
geographical region that is within the jurisdiction of the
subsidising authority; or
(c) if the subsidy is contingent, in fact or in law, and whether
solely or as one of several conditions, on export performance;
or
(d) if the subsidy is contingent, whether solely or as one of
several conditions, on the use of domestically produced or
manufactured goods in preference to imported goods.
(3) Subject to subsection (4), a subsidy is not specific if:
(a) eligibility for, and the amount of, the subsidy are established
by objective criteria or conditions set out in primary or
subordinate legislation or other official documents that are
capable of verification; and
(b) eligibility for the subsidy is automatic; and
(c) those criteria or conditions are neutral, do not favour
particular enterprises over others, are economic in nature and
are horizontal in application; and
(d) those criteria or conditions are strictly adhered to in the
administration of the subsidy.
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(4) The Minister may, having regard to:
(a) the fact that the subsidy program benefits a limited number of
particular enterprises; or
(b) the fact that the subsidy program predominantly benefits
particular enterprises; or
(c) the fact that particular enterprises have access to
disproportionately large amounts of the subsidy; or
(d) the manner in which a discretion to grant access to the
subsidy has been exercised;
determine that the subsidy is specific.
(5) In making a determination under subsection (4), the Minister must
take account of:
(a) the extent of diversification of economic activities within the
jurisdiction of the subsidising authority; and
(b) the length of time during which the subsidy program has
been in operation.
269TAACA Determination of countervailable subsidy if
non-cooperation by relevant entities
(1) If:
(a) one of the following applies:
(i) there is an investigation under this Part in relation to
whether a countervailing duty notice should be
published;
(ii) there is a review under Division 5 in relation to the
publication of a countervailing duty notice;
(iii) there is an inquiry under Division 6A in relation to the
continuation of a countervailing duty notice; and
(b) the Commissioner is satisfied that an entity covered by
subsection (2):
(i) has not given the Commissioner information the
Commissioner considers to be relevant to the
investigation, review or inquiry within a period the
Commissioner considers to be reasonable; or
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(ii) has significantly impeded the investigation, review or
inquiry;
then, in relation to the investigation, review or inquiry, in
determining whether a countervailable subsidy has been received
in respect of particular goods, or in determining the amount of a
countervailable subsidy in respect of particular goods, the
Commissioner or the Minister:
(c) may act on the basis of all the facts available to the
Commissioner or the Minister (as the case may be); and
(d) may make such assumptions as the Commissioner or the
Minister (as the case may be) considers reasonable.
(2) For the purposes of paragraph (1)(b), the entities are as follows:
(a) any person who is or is likely to be directly concerned with
the importation or exportation into Australia of goods to
which the investigation, review or inquiry relates or who has
been or is likely to be directly concerned with the importation
or exportation into Australia of like goods;
(b) the government of the country of export or country of origin:
(i) of goods to which the investigation, review or inquiry
relates that have been, or are likely to be, exported to
Australia; or
(ii) of like goods that have been, or are likely to be,
exported to Australia.
269TAAD Ordinary course of trade
(1) If the Minister is satisfied, in relation to goods exported to
Australia:
(a) that like goods are sold in the country of export in sales that
are arms length transactions in substantial quantities during
an extended period:
(i) for home consumption in the country of export; or
(ii) for exportation to a third country;
at a price that is less than the cost of such goods; and
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(b) that it is unlikely that the seller of the goods will be able to
recover the cost of such goods within a reasonable period;
the price paid for the goods referred to in paragraph (a) is taken not
to have been paid in the ordinary course of trade.
(2) For the purposes of this section, sales of goods at a price that is less
than the cost of such goods are taken to have occurred in
substantial quantities during an extended period if the volume of
sales of such goods at a price below the cost of such goods over
that period is not less than 20% of the total volume of sales over
that period.
(3) Costs of goods are taken to be recoverable within a reasonable
period of time if, although the selling price of those goods at the
time of their sale is below their cost at that time, the selling price is
above the weighted average cost of such goods over the
investigation period.
(4) The cost of goods is worked out by adding:
(a) the amount determined by the Minister to be the cost of
production or manufacture of those goods in the country of
export; and
(b) the amount determined by the Minister to be the
administrative, selling and general costs associated with the
sale of those goods.
(5) Amounts determined by the Minister for the purposes of
paragraphs (4)(a) and (b) must be worked out in such manner, and
taking account of such factors, as the regulations provide in respect
of those purposes.
269TAA Arms length transactions
(1) For the purposes of this Part, a purchase or sale of goods shall not
be treated as an arms length transaction if:
(a) there is any consideration payable for or in respect of the
goods other than their price; or
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(b) the price appears to be influenced by a commercial or other
relationship between the buyer, or an associate of the buyer,
and the seller, or an associate of the seller; or
(c) in the opinion of the Minister the buyer, or an associate of the
buyer, will, subsequent to the purchase or sale, directly or
indirectly, be reimbursed, be compensated or otherwise
receive a benefit for, or in respect of, the whole or any part of
the price.
(1A) For the purposes of paragraph (1)(c), the Minister must not hold
the opinion referred to in that paragraph because of a
reimbursement in respect of the purchase or sale if the Minister is
of the opinion that the purchase or sale will remain an arms length
transaction in spite of the payment of that reimbursement, having
regard to any or all of the following matters:
(a) any agreement, or established trading practices, in relation to
the seller and the buyer, in respect of the reimbursement;
(b) the period for which such an agreement or practice has been
in force;
(c) whether or not the amount of the reimbursement is
quantifiable at the time of the purchase or sale.
(2) Without limiting the generality of subsection (1), where:
(a) goods are exported to Australia otherwise than by the
importer and are purchased by the importer from the exporter
(whether before or after exportation) for a particular price;
and
(b) the Minister is satisfied that the importer, whether directly or
through an associate or associates, sells those goods in
Australia (whether in the condition in which they were
imported or otherwise) at a loss;
the Minister may, for the purposes of paragraph (1)(c), treat the
sale of those goods at a loss as indicating that the importer or an
associate of the importer will, directly or indirectly, be reimbursed,
be compensated or otherwise receive a benefit for, or in respect of,
the whole or a part of the price.
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(3) In determining, for the purposes of subsection (2), whether goods
are sold by an importer at a loss, the Minister shall have regard to:
(a) the amount of the price paid or to be paid for the goods by
the importer; and
(b) such other amounts as the Minister determines to be costs
necessarily incurred in the importation and sale of the goods;
and
(c) the likelihood that the amounts referred to in paragraphs (a)
and (b) will be able to be recovered within a reasonable time;
and
(d) such other matters as the Minister considers relevant.
(4) For the purposes of this Part, 2 persons shall be deemed to be
associates of each other if, and only if:
(a) both being natural persons:
(i) they are members of the same family; or
(ii) one of them is an officer or director of a body corporate
controlled, directly or indirectly, by the other;
(b) both being bodies corporate:
(i) both of them are controlled, directly or indirectly, by a
third person (whether or not a body corporate); or
(ii) both of them together control, directly or indirectly, a
third body corporate; or
(iii) the same person (whether or not a body corporate) is in
a position to cast, or control the casting of, 5% or more
of the maximum number of votes that might be cast at a
general meeting of each of them; or
(c) one of them, being a body corporate, is, directly or indirectly,
controlled by the other (whether or not a body corporate); or
(d) one of them, being a natural person, is an employee, officer
or director of the other (whether or not a body corporate); or
(e) they are members of the same partnership.
Note: In relation to the reference to member of a family in
subparagraph (4)(a)(i), see also section 4AAA.
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269TAB Export price
(1) For the purposes of this Part, the export price of any goods
exported to Australia is:
(a) where:
(i) the goods have been exported to Australia otherwise
than by the importer and have been purchased by the
importer from the exporter (whether before or after
exportation); and
(ii) the purchase of the goods by the importer was an arms
length transaction;
the price paid or payable for the goods by the importer, other
than any part of that price that represents a charge in respect
of the transport of the goods after exportation or in respect of
any other matter arising after exportation; or
(b) where:
(i) the goods have been exported to Australia otherwise
than by the importer and have been purchased by the
importer from the exporter (whether before or after
exportation); and
(ii) the purchase of the goods by the importer was not an
arms length transaction; and
(iii) the goods are subsequently sold by the importer, in the
condition in which they were imported, to a person who
is not an associate of the importer;
the price at which the goods were so sold by the importer to
that person less the prescribed deductions; or
(c) in any other case—the price that the Minister determines
having regard to all the circumstances of the exportation.
(2) A reference in paragraph (1)(b) to prescribed deductions in relation
to a sale of goods that have been exported to Australia shall be read
as a reference to:
(a) any duties of Customs or sales tax paid or payable on the
goods; and
(b) any costs, charges or expenses arising in relation to the goods
after exportation; and
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(c) the profit, if any, on the sale by the importer or, where the
Minister so directs, an amount calculated in accordance with
such rate as the Minister specifies in the direction as the rate
that, for the purposes of paragraph (1)(b), is to be regarded as
the rate of profit on the sale by the importer.
(2A) If an export price of goods exported to Australia is being
ascertained for the purposes of conducting a review of
anti-dumping measures under Division 5, the price may, despite
subsection (1), be determined by the Minister in accordance with
subsection (2B) if:
(a) the price is being ascertained in relation to an exporter of
those goods (whether the review is of the measures as they
affect a particular exporter of those goods, or as they affect
exporters of those goods generally); and
(b) the Minister determines that there is insufficient or unreliable
information to ascertain the price due to an absence or low
volume of exports of those goods to Australia by that
exporter having regard to the following:
(i) previous volumes of exports of those goods to Australia
by that exporter;
(ii) patterns of trade for like goods;
(iii) factors affecting patterns of trade for like goods that are
not within the control of the exporter.
Note: If there is an absence of exports of those goods to Australia by that
exporter, the Minister may deem such exports to have taken place for
the purposes of ascertaining an export price: see subsection (2C).
(2B) For the purposes of subsection (2A), the export price of those
goods is the price determined by the Minister to be the export
price, having regard to any of the following:
(a) the export price for the goods exported to Australia by the
exporter established in accordance with subsection (1) of this
section for a decision of a kind mentioned in subsection (2D);
(b) the price paid or payable for like goods sold by the exporter
in arms length transactions for exportation from the country
of export to a third country determined by the Minister to be
an appropriate third country;
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(c) the export price for like goods exported to Australia from the
country of export by another exporter or exporters
established in accordance with subsection (1) of this section
for a decision mentioned in subsection (2D).
(2C) For the purposes of conducting the review of anti-dumping
measures under Division 5, if there is an absence of exports of
those goods to Australia by the exporter, the Minister may deem
such exports to have occurred for the purposes of applying
subsections (2A) and (2B) of this section.
(2D) For the purposes of paragraphs (2B)(a) and (c), the decisions are
the following:
(a) deciding to publish a notice under any of the following
provisions:
(i) subsection 269TG(1) or (2) (dumping duties);
(ii) subsection 269TJ(1) or (2) (countervailing duties);
(iii) subsection 269ZDB(1) (reviews of anti-dumping
measures);
(iv) subsection 269ZDBH(1) (anti-circumvention inquiries);
(v) subsection 269ZG(3) (accelerated review);
(vi) subsection 269ZHG(1) (continuation of anti-dumping
measures);
(b) any other decision under this Act of a kind prescribed by the
regulations.
(2E) For the purposes of paragraph (2B)(c), the decision must be a
decision made during the period:
(a) beginning 2 years before the day the Commissioner
published notice of the review under subsection 269ZC(4),
(5) or (6); and
(b) ending on the day notice of the review is published under
subsection 269ZDB(1).
(2F) Without limiting the generality of the matters that may be taken
into account by the Minister in determining whether a third country
is an appropriate third country for the purposes of
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paragraph (2B)(b), the Minister may have regard to the following
matters:
(a) whether the volume of trade from the country of export to the
third country is similar to the volume of trade from the
country of export to Australia;
(b) whether the nature of the trade in goods concerned between
the country of export and the third country is similar to the
nature of trade between the country of export and Australia.
(2G) If the export price of goods exported to Australia has been
ascertained under subsection (2B), the export price may be subject
to such adjustments that the Minister determines are necessary to
reflect what the export price would have been had there not been
an absence or low volume of exports, including:
(a) adjustments due to exports (on which the export price is
based) relating to earlier times; or
(b) adjustments due to exports (on which the export price is
based) relating to not identical goods.
(3) Where the Minister is satisfied that sufficient information has not
been furnished, or is not available, to enable the export price of
goods to be ascertained under the preceding subsections, the export
price of those goods shall be such amount as is determined by the
Minister having regard to all relevant information.
(4) For the purposes of this section, the Minister may disregard any
information that he or she considers to be unreliable.
(5) Paragraphs (1)(a) and (b) apply in relation to a purchase of goods
by an importer from an exporter whether or not the importer and
exporter are associates of each other.
(6) For the purposes of paragraphs (1)(a) and (2B)(b), the reference in
those paragraphs to the price paid or payable for goods is a
reference to that price after deducting any amount that is
determined by the Minister to be a reimbursement of the kind
referred to in subsection 269TAA(1A) in respect of that
transaction.
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269TAC Normal value of goods
(1) Subject to this section, for the purposes of this Part, the normal
value of any goods exported to Australia is the price paid or
payable for like goods sold in the ordinary course of trade for home
consumption in the country of export in sales that are arms length
transactions by the exporter or, if like goods are not so sold by the
exporter, by other sellers of like goods.
(1A) For the purposes of subsection (1), the reference in that subsection
to the price paid or payable for like goods is a reference to that
price after deducting any amount that is determined by the Minister
to be a reimbursement of the kind referred to in
subsection 269TAA(1A) in respect of the sales.
(2) Subject to this section, where the Minister:
(a) is satisfied that:
(i) because of the absence, or low volume, of sales of like
goods in the market of the country of export that would
be relevant for the purpose of determining a price under
subsection (1); or
(ii) because the situation in the market of the country of
export is such that sales in that market are not suitable
for use in determining a price under subsection (1);
the normal value of goods exported to Australia cannot be
ascertained under subsection (1); or
(b) is satisfied, in a case where like goods are not sold in the
ordinary course of trade for home consumption in the country
of export in sales that are arms length transactions by the
exporter, that it is not practicable to obtain, within a
reasonable time, information in relation to sales by other
sellers of like goods that would be relevant for the purpose of
determining a price under subsection (1);
the normal value of the goods for the purposes of this Part is:
(c) except where paragraph (d) applies, the sum of:
(i) such amount as the Minister determines to be the cost of
production or manufacture of the goods in the country
of export; and
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(ii) on the assumption that the goods, instead of being
exported, had been sold for home consumption in the
ordinary course of trade in the country of export—such
amounts as the Minister determines would be the
administrative, selling and general costs associated with
the sale and the profit on that sale; or
(d) if the Minister directs that this paragraph applies—the price
determined by the Minister to be the price paid or payable for
like goods sold in the ordinary course of trade in arms length
transactions for exportation from the country of export to a
third country determined by the Minister to be an appropriate
third country, other than any amount determined by the
Minister to be a reimbursement of the kind referred to in
subsection 269TAA(1A) in respect of any such transactions.
(3) The price determined under paragraph (2)(d) is a price that the
Minister determines, having regard to the quantity of like goods
sold as described in paragraph (2)(d) at that price, is representative
of the price paid in such sales.
(3A) The Minister is not required to consider working out the normal
value of goods under paragraph (2)(d) before working out the
normal value of goods under paragraph (2)(c).
(4) Subject to subsections (6) and (8), where the Minister is satisfied
that it is inappropriate to ascertain the normal value of goods in
accordance with the preceding subsections because the
Government of the country of export:
(a) has a monopoly, or substantial monopoly, of the trade of the
country; and
(b) determines or substantially influences the domestic price of
goods in that country;
the normal value of the goods for the purposes of this Part is to be
a value ascertained in accordance with whichever of the following
paragraphs the Minister determines having regard to what is
appropriate and reasonable in the circumstances of the case:
(c) a value equal to the price of like goods produced or
manufactured in a country determined by the Minister and
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sold for home consumption in the ordinary course of trade in
that country, being sales that are arms length transactions;
(d) a value equal to the price determined by the Minister to be
the price of like goods produced or manufactured in a
country determined by the Minister and sold in the ordinary
course of trade in arms length transactions for exportation
from that country to a third country determined by the
Minister to be an appropriate third country;
(e) a value equal to the sum of the following amounts
ascertained in respect of like goods produced or
manufactured in a country determined by the Minister and
sold for home consumption in the ordinary course of trade in
that country:
(i) such amount as the Minister determines to be the cost of
production or manufacture of the like goods in that
country;
(ii) such amounts as the Minister determines to be the
administrative, selling and general costs associated with
the sale of like goods in that country and the profit on
that sale;
(f) a value equal to the price payable for like goods produced or
manufactured in Australia and sold for home consumption in
the ordinary course of trade in Australia, being sales that are
arms length transactions.
(5) The price determined under paragraph (4)(d) is a price that the
Minister determines, because of the quantity of like goods sold as
described in paragraph (4)(d) at that price, is representative of the
price paid in such sales.
(5A) Amounts determined:
(a) to be the cost of production or manufacture of goods under
subparagraph (2)(c)(i) or (4)(e)(i); and
(b) to be the administrative, selling and general costs in relation
to goods under subparagraph (2)(c)(ii) or (4)(e)(ii);
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must be worked out in such manner, and taking account of such
factors, as the regulations provide for the respective purposes of
paragraphs 269TAAD(4)(a) and (b).
(5B) The amount determined to be the profit on the sale of goods under
subparagraph (2)(c)(ii) or (4)(e)(ii), must be worked out in such
manner, and taking account of such factors, as the regulations
provide for that purpose.
(5C) Without limiting the generality of the matters that may be taken
into account by the Minister in determining whether a third country
is an appropriate third country for the purposes of paragraph (2)(d)
or (4)(d), the Minister may have regard to the following matters:
(a) whether the volume of trade from the country of export
referred to in paragraph (2)(d) or the country first-mentioned
in paragraph (4)(d) is similar to the volume of trade from the
country of export to Australia; and
(b) whether the nature of the trade in goods concerned between
the country of export referred to in paragraph (2)(d) or the
country first-mentioned in paragraph (4)(d) is similar to the
nature of trade between the country of export and Australia.
(5D) The normal value of goods (the exported goods) is the amount
determined by the Minister, having regard to all relevant
information, if the exported goods are exported to Australia and the
Minister is satisfied that the country of export has an economy in
transition and that at least one of the following paragraphs applies:
(a) both of the following conditions exist:
(i) the exporter of the exported goods sells like goods in the
country of export;
(ii) market conditions do not prevail in that country in
respect of the domestic selling price of those like goods;
(b) both of the following conditions exist:
(i) the exporter of the exported goods does not sell like
goods in the country of export but others do;
(ii) market conditions do not prevail in that country in
respect of the domestic selling price of those like goods;
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(c) the exporter of the exported goods does not answer questions
in a questionnaire given to the exporter by the Commissioner
under subsection 269TC(8) within the period described in
that subsection or subsection 269TC(9) for answering
questions;
(d) the answers given within the period mentioned in
subsection 269TC(8), or the further period mentioned in
subsection 269TC(9), by the exporter of the exported goods
to a questionnaire given to the exporter under
subsection 269TC(8) do not provide a reasonable basis for
determining that paragraphs (a) and (b) of this subsection do
not apply.
Note: Subsection 269TC(8) deals with the Commissioner giving an exporter of goods to Australia a questionnaire about evidence of whether or not paragraphs (a) and (b) of this subsection apply, with a specified period of at least 30 days for the exporter to answer the questions. Under subsection 269TC(9) the Commissioner may allow the exporter a further period for answering the questions.
(5E) To be satisfied that the conditions in paragraph (5D)(a) or (b) exist,
the Minister must have regard to the matters (if any) prescribed by
the regulations.
(5F) Without limiting the generality of subsection (5D), for the purpose
of working out, under that subsection, the amount that is to be the
normal value of goods exported to Australia, the Minister may
determine that amount in a manner that would be open to the
Minister under paragraph (4)(c), (d), (e) or (f) if subsection (4)
were applicable.
(5J) For the purposes of fulfilling Australia’s international obligations
under an international agreement, regulations may be made to
disapply subsection (5D) to a country.
(6) Where the Minister is satisfied that sufficient information has not
been furnished or is not available to enable the normal value of
goods to be ascertained under the preceding subsections (other than
subsection (5D)), the normal value of those goods is such amount
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as is determined by the Minister having regard to all relevant
information.
(7) For the purposes of this section, the Minister may disregard any
information that he or she considers to be unreliable.
(7A) The application of subsection (5D) to goods that are exported to
Australia from a particular country does not preclude the
application of other provisions of this section (other than
subsections (4) and (5)) to other goods that are exported to
Australia from that country.
(8) Where the normal value of goods exported to Australia is the price
paid or payable for like goods and that price and the export price of
the goods exported:
(a) relate to sales occurring at different times; or
(b) are not in respect of identical goods; or
(c) are modified in different ways by taxes or the terms or
circumstances of the sales to which they relate;
that price paid or payable for like goods is to be taken to be such a
price adjusted in accordance with directions by the Minister so that
those differences would not affect its comparison with that export
price.
(9) Where the normal value of goods exported to Australia is to be
ascertained in accordance with paragraph (2)(c) or (4)(e), the
Minister must make such adjustments, in determining the costs to
be determined under that paragraph, as are necessary to ensure that
the normal value so ascertained is properly comparable with the
export price of those goods.
(10) Where:
(a) the actual country of export of goods exported to Australia is
not the country of origin of the goods; and
(b) the Minister is of the opinion that the normal value of the
goods should be ascertained for the purposes of this Part as if
the country of origin were the country of export;
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he or she may direct that the normal value of the goods is to be so
ascertained.
(11) For the purposes of subsection (10), the country of origin of goods
is:
(a) in the case of unmanufactured raw products—the country of
which they are products; or
(b) in any other case—the country in which the last significant
process in the manufacture or production of the goods was
performed.
(14) If:
(a) application is made for a dumping duty notice; and
(b) goods the subject of the application are exported to Australia;
but
(c) the volume of sales of like goods for home consumption in
the country of export by the exporter or another seller of like
goods is less than 5% of the volume of goods the subject of
the application that are exported to Australia by the exporter;
the volume of sales referred to in paragraph (c) is taken, for the
purposes of paragraph (2)(a), to be a low volume unless the
Minister is satisfied that it is still large enough to permit a proper
comparison for the purposes of assessing a dumping margin under
section 269TACB.
269TACAA Sampling
(1) If:
(a) one of the following applies:
(i) there is an investigation under this Part in relation to
whether a dumping duty notice or countervailing duty
notice should be published;
(ii) there is a review under Division 5 in relation to the
publication of a dumping duty notice or countervailing
duty notice;
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(iii) there is an inquiry under Division 6A in relation to the
continuation of a dumping duty notice or countervailing
duty notice; and
(b) the number of exporters from a particular country of export
in relation to the investigation, review or inquiry is so large
that it is not practicable to examine the exports of all of those
exporters;
then the investigation, review or inquiry may be carried out, and
findings may be made, on the basis of information obtained from
an examination of a selected number of those exporters:
(c) who constitute a statistically valid sample of those exporters;
or
(d) who are responsible for the largest volume of exports to
Australia that can reasonably be examined.
(2) If information is submitted by an exporter not initially selected
under subsection (1) for the purposes of an investigation, review or
inquiry, the investigation, review or inquiry must extend to that
exporter unless to so extend it would prevent its timely completion.
269TACAB Dumping duty notice—export prices and normal values
for different categories of exporters
Uncooperative exporters
(1) If one of the following applies:
(a) there is an investigation under this Part in relation to whether
a dumping duty notice should be published;
(b) there is a review under Division 5 in relation to the
publication of a dumping duty notice;
(c) there is an inquiry under Division 6A in relation to the
continuation of a dumping duty notice;
then:
(d) if the export price of goods for an uncooperative exporter is
to be worked out in relation to the investigation, review or
inquiry—that export price is to be worked out under
subsection 269TAB(3); and
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(e) if the normal value of goods for an uncooperative exporter is
to be worked out in relation to the investigation, review or
inquiry—that normal value is to be worked out under
subsection 269TAC(6).
Residual exporters
(2) If:
(a) one of the following applies:
(i) there is an investigation under this Part in relation to
whether a dumping duty notice should be published;
(ii) there is a review under Division 5 in relation to the
publication of a dumping duty notice;
(iii) there is an inquiry under Division 6A in relation to the
continuation of a dumping duty notice; and
(b) the investigation, review or inquiry is carried out on the basis
of information obtained from an examination of a selected
number of exporters as mentioned in
subsection 269TACAA(1);
then:
(c) if the export price of goods for a residual exporter is to be
worked out in relation to the investigation, review or
inquiry—that export price must not be less than the weighted
average of export prices for like goods of cooperative
exporters from the same country of export; and
(d) if the normal value of goods for a residual exporter is to be
worked out in relation to the investigation, review or
inquiry—that normal value must not exceed the weighted
average of normal values for like goods of cooperative
exporters from the same country of export.
(3) To the extent that subsection (2) applies in relation to an
investigation, the weighted average of export prices, and the
weighted average of normal values, of the cooperative exporters
must not include any export price or normal value if, in a
comparison under section 269TACB involving that export price or
normal value, the Minister has determined:
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(a) that there is no dumping; or
(b) that the dumping margin, when expressed as a percentage of
the export price or weighted average of export prices used to
establish that dumping margin, is less than 2%.
269TACA Non-injurious price
The non-injurious price of goods exported to Australia is the
minimum price necessary:
(a) if the goods are the subject of, or of an application for, a
dumping duty notice under subsection 269TG(1) or (2)—to
prevent the injury, or a recurrence of the injury, or to remove
the hindrance, referred to in paragraph 269TG(1)(b) or (2)(b);
or
(b) if the goods are the subject of, or of an application for, a third
country dumping duty notice under subsection 269TH(1) or
(2)—to prevent the injury, or a recurrence of the injury,
referred to in paragraph 269TH(1)(b) or (2)(b); or
(c) if the goods are the subject of, or of an application for, a
countervailing duty notice under subsection 269TJ(1) or
(2)—to prevent the injury, or a recurrence of the injury, or to
remove the hindrance, referred to in paragraph 269TJ(1)(b)
or (2)(b); or
(d) if the goods are the subject of, or of an application for, a third
country countervailing duty notice under
subsection 269TK(1) or (2)—to prevent the injury, or a
recurrence of the injury, referred to in
paragraph 269TK(1)(b) or (2)(b).
269TACB Working out whether dumping has occurred and levels of
dumping
(1) If:
(a) application is made for a dumping duty notice; and
(b) export prices in respect of goods the subject of the
application exported to Australia during the investigation
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period have been established in accordance with
section 269TAB; and
(c) corresponding normal values in respect of like goods during
that period have been established in accordance with
section 269TAC;
the Minister must determine, by comparison of those export prices
with those normal values, whether dumping has occurred.
(2) In order to compare those export prices with those normal values,
the Minister may, subject to subsection (3):
(a) compare the weighted average of export prices over the
whole of the investigation period with the weighted average
of corresponding normal values over the whole of that
period; or
(aa) use the method of comparison referred to in paragraph (a) in
respect of parts of the investigation period as if each of these
parts were the whole of the investigation period; or
(b) compare the export prices determined in respect of individual
transactions over the whole of the investigation period with
the corresponding normal values determined over the whole
of that period; or
(c) use:
(i) the method of comparison referred to in paragraph (a) in
respect of a part or parts of the investigation period as if
the part or each of these parts were the whole of the
investigation period; and
(ii) the method of comparison referred to in paragraph (b) in
respect of another part or other parts of the investigation
period as if that other part or each of these other parts
were the whole of the investigation period.
(2A) If paragraph (2)(aa) or (c) applies:
(a) each part of the investigation period referred to in the
paragraph must not be less than 1 month; and
(b) the parts of the investigation period as referred to in
paragraph (2)(aa), or as referred to in subparagraphs (2)(c)(i)
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and (ii), must together comprise the whole of the
investigation period.
(3) If the Minister is satisfied:
(a) that the export prices differ significantly among different
purchasers, regions or periods; and
(b) that those differences make the methods referred to in
subsection (2) inappropriate for use in respect of a period
constituting the whole or a part of the investigation period;
the Minister may, for that period, compare the respective export
prices determined in relation to individual transactions during that
period with the weighted average of corresponding normal values
over that period.
(4) If, in a comparison under subsection (2), the Minister is satisfied
that the weighted average of export prices over a period is less than
the weighted average of corresponding normal values over that
period:
(a) the goods exported to Australia during that period are taken
to have been dumped; and
(b) the dumping margin for the exporter concerned in respect of
those goods and that period is the difference between those
weighted averages.
(4A) To avoid doubt, a reference to a period in subsection (4) includes a
reference to a part of the investigation period.
(5) If, in a comparison under subsection (2), the Minister is satisfied
that an export price in respect of an individual transaction during
the investigation period is less than the corresponding normal
value:
(a) the goods exported to Australia in that transaction are taken
to have been dumped; and
(b) the dumping margin for the exporter concerned in respect of
those goods and that transaction is the difference between
that export price and that normal value.
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(6) If, in a comparison under subsection (3), the Minister is satisfied
that the export prices in respect of particular transactions during the
investigation period are less than the weighted average of
corresponding normal values during that period:
(a) the goods exported to Australia in each such transaction are
taken to have been dumped; and
(b) the dumping margin for the exporter concerned in respect of
those goods is the difference between each relevant export
price and the weighted average of corresponding normal
values.
(10) Any comparison of export prices, or weighted average of export
prices, with any corresponding normal values, or weighted average
of corresponding normal values, must be worked out in respect of
similar units of goods, whether determined by weight, volume or
otherwise.
269TACC Working out whether a financial contribution or income
or price support confers a benefit
(1) Subject to subsections (2) and (3), the question whether a financial
contribution or income or price support confers a benefit is to be
determined by the Minister having regard to all relevant
information.
(2) A direct financial payment received from any of the following is
taken to confer a benefit:
(a) a government of a country;
(b) a public body of a country;
(c) a public body of which a government of a country is a
member;
(d) a private body entrusted or directed by a government of a
country or by such a public body to carry out a governmental
function.
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Guidelines for financial contributions
(3) In determining whether a financial contribution confers a benefit,
the Minister must have regard to the following guidelines:
(a) the provision of equity capital from a government or body
referred to in subsection (2) does not confer a benefit unless
the decision to provide the capital is inconsistent with normal
investment practice of private investors in the country
concerned;
(b) the making of a loan by a government or body referred to in
subsection (2) does not confer a benefit unless the loan
requires the enterprise receiving the loan to repay a lesser
amount than would be required for a comparable commercial
loan which the enterprise could actually obtain;
(c) the guarantee of a loan by a government or body referred to
in subsection (2) does not confer a benefit unless the
enterprise receiving the guarantee is required to repay on the
loan a lesser amount than would be required for a comparable
commercial loan without that guarantee;
(d) the provision of goods or services by a government or body
referred to in subsection (2) does not confer a benefit unless
the goods or services are provided for less than adequate
remuneration;
(e) the purchase of goods or services by a government or body
referred to in subsection (2) does not confer a benefit unless
the purchase is made for more than adequate remuneration.
(4) For the purposes of paragraphs (3)(d) and (e), the adequacy of
remuneration in relation to goods or services is to be determined
having regard to prevailing market conditions for like goods or
services in the country where those goods or services are provided
or purchased.
269TACD Amount of countervailable subsidy
(1) If the Minister is satisfied that a countervailable subsidy has been
received in respect of goods, the amount of the subsidy is an
amount determined by the Minister in writing.
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(2) After the amount of the countervailable subsidy received in respect
of goods has been worked out, the Minister must, if that subsidy is
not quantified by reference to a unit of those goods determined by
weight, volume or otherwise, work out how much of that amount is
properly attributable to each such unit.
269TAE Material injury to industry
(1) In determining, for the purposes of section 269TG or 269TJ,
whether material injury to an Australian industry has been or is
being caused or is threatened or would or might have been caused,
or whether the establishment of an Australian industry has been
materially hindered, because of any circumstances in relation to the
exportation of goods to Australia from the country of export, the
Minister may, without limiting the generality of that section but
subject to subsections (2A) to (2C), have regard to:
(aa) if the determination is being made for the purposes of
section 269TG—the size of the dumping margin, or of each
of the dumping margins, worked out in respect of goods of
that kind that have been exported to Australia and dumped;
and
(ab) if the determination is being made for the purposes of
section 269TJ—particulars of any countervailable subsidy
received in respect of goods of that kind that have been
exported to Australia; and
(a) the quantity of goods of that kind that, during a particular
period, have been or are likely to be exported to Australia
from the country of export; and
(b) any increase or likely increase, during a particular period, in
the quantity of goods of that kind exported to Australia from
the country of export; and
(c) any change or likely change, during a particular period, in the
proportion that:
(i) the quantity of goods of that kind exported to Australia
from the country of export and sold or consumed in
Australia; or
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(ii) the quantity of goods of that kind, or like goods,
produced or manufactured in the Australian industry
and sold or consumed in Australia;
bears to the quantity of goods of that kind, or like goods, sold
or consumed in Australia; and
(d) the export price that has been or is likely to be paid by
importers for goods of that kind exported to Australia from
the country of export; and
(e) the difference between:
(i) the price that has been or is likely to be paid for goods
of that kind, or like goods, produced or manufactured in
the Australian industry and sold in Australia; and
(ii) the price that has been or is likely to be paid for goods
of that kind exported to Australia from the country of
export and sold in Australia; and
(f) the effect that the exportation of goods of that kind to
Australia from the country of export in those circumstances
has had or is likely to have on the price paid for goods of that
kind, or like goods, produced or manufactured in the
Australian industry and sold in Australia; and
(g) any effect that the exportation of goods of that kind to
Australia from the country of export in those circumstances
has had or is likely to have on the relevant economic factors
in relation to the Australian industry; and
(h) if the determination is being made for the purposes of
section 269TJ and the goods are agricultural products—
whether the exportation of goods of that kind to Australia
from the country of export in those circumstances has given
or is likely to give rise to a need for financial or other
support, or an increase in financial or other support, for the
Australian industry from the Commonwealth Government.
(2) In determining, for the purposes of section 269TH or 269TK,
whether material injury to an industry in a third country has been
or is being caused or is threatened or would or might have been
caused because of any circumstances in relation to the exportation
of goods to Australia from the country of export, the Minister may,
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without limiting the generality of that section but subject to
subsections (2A) to (2C), have regard to:
(aa) if the determination is being made for the purposes of
section 269TH—the size of the dumping margin, or of each
of the dumping margins, worked out in respect of goods of
that kind that have been exported to Australia and dumped;
and
(ab) if the determination is being made for the purposes of
section 269TK—particulars of any countervailable subsidy
received in respect of goods of that kind that have been
exported to Australia; and
(a) the quantity of goods of that kind that, during a particular
period, have been or are likely to be exported to Australia
from the country of export; and
(b) any increase or likely increase, during a particular period, in
the quantity of goods of that kind exported to Australia from
the country of export; and
(c) any change or likely change, during a particular period, in the
proportion that:
(i) the quantity of goods of that kind exported to Australia
from the country of export and sold or consumed in
Australia; or
(ii) the quantity of goods of that kind, or like goods,
produced or manufactured in the third country and sold
or consumed in Australia;
bears to the quantity of goods of that kind, or like goods, sold
or consumed in Australia; and
(d) the export price that has been or is likely to be paid by
importers for goods of that kind exported to Australia from
the country of export; and
(e) the difference between:
(i) the price that has been or is likely to be paid for goods
of that kind, or like goods, produced or manufactured in
the third country and sold in Australia; and
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(ii) the price that has been or is likely to be paid for goods
of that kind exported to Australia from the country of
export and sold in Australia; and
(f) the effect that the exportation of goods of that kind to
Australia from the country of export in those circumstances
has had or is likely to have on the price paid for goods of that
kind, or like goods, produced or manufactured in the third
country and sold in Australia; and
(g) any effect that the exportation of goods of that kind to
Australia from the country of export in those circumstances
has had or is likely to have on the relevant economic factors
in relation to the producer or manufacturer in the third
country.
(2A) In making a determination in relation to the exportation of goods to
Australia for the purposes referred to in subsection (1) or (2), the
Minister must consider whether any injury to an industry, or
hindrance to the establishment of an industry, is being caused or
threatened by a factor other than the exportation of those goods
such as:
(a) the volume and prices of imported like goods that are not
dumped; or
(b) the volume and prices of importations of like goods that are
not subsidised; or
(c) contractions in demand or changes in patterns of
consumption; or
(d) restrictive trade practices of, and competition between,
foreign and Australian producers of like goods; or
(e) developments in technology; or
(f) the export performance and productivity of the Australian
industry;
and any such injury or hindrance must not be attributed to the
exportation of those goods.
(2AA) A determination for the purposes of subsection (1) or (2) must be
based on facts and not merely on allegations, conjecture or remote
possibilities.
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(2B) In determining:
(a) for the purposes of subsection (1), whether or not material
injury is threatened to an Australian industry; or
(b) for the purposes of subsection (2), whether or not material
injury is threatened to an industry in a third country;
because of the exportation of goods into the Australian market, the
Minister must take account only of such changes in circumstances,
including changes of a kind determined by the Minister, as would
make that injury foreseeable and imminent unless dumping or
countervailing measures were imposed.
(2C) In determining, for the purposes referred to in subsection (1) or (2),
the effect of the exportations of goods to Australia from different
countries of export, the Minister should consider the cumulative
effect of those exportations only if the Minister is satisfied that:
(a) each of those exportations is the subject of an investigation;
and
(b) either:
(i) all the investigations of those exportations resulted from
applications under section 269TB lodged with the
Commissioner on the same day; or
(ii) the investigations of those exportations resulted from
applications under section 269TB lodged with the
Commissioner on different days but the investigation
periods for all the investigations of those exportations
overlap significantly; and
(c) if the determination is being made for the purposes of
section 269TG or 269TH—the dumping margin worked out
under section 269TACB for the exporter for each of the
exportations is at least 2% of the export price or weighted
average of export prices used to establish that dumping
margin; and
(d) if the determination is being made for the purposes of
section 269TG or 269TH—for each application, the volume
of goods the subject of the application that have been, or may
be, exported to Australia over a reasonable examination
period (as defined in subsection 269TDA(17)) from the
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country of export and dumped is not taken to be negligible
for the purposes of subsection 269TDA(3) because of
subsection 269TDA(4); and
(da) if the determination is being made for the purposes of
section 269TJ or 269TK:
(i) the amount of the countervailable subsidy in respect of
the goods the subject of each of the exportations
exceeds the negligible level of countervailable subsidy
worked out under subsection 269TDA(16); and
(ii) the volume of each of those exportations is not
negligible; and
(e) it is appropriate to consider the cumulative effect of those
exportations, having regard to:
(i) the conditions of competition between those goods; and
(ii) the conditions of competition between those goods and
like goods that are domestically produced.
(3) A reference in subsection (1) or (2) to the relevant economic
factors in relation to an Australian industry, or in relation to an
industry in a third country, in relation to goods of a particular kind
exported to Australia is a reference to:
(a) the quantity of goods of that kind, or like goods, produced or
manufactured in the industry; and
(b) the degree of utilization of the capacity of the industry to
produce or manufacture goods of that kind, or like goods;
and
(c) the quantity of goods of that kind, or like goods, produced or
manufactured in the industry:
(i) for which there are sales or forward orders; or
(ii) which are held as stocks; and
(d) the value of sales of, or forward orders for, goods of that
kind, or like goods, produced or manufactured in the
industry; and
(e) the level of profits earned in the industry, that are attributable
to the production or manufacture of goods of that kind, or
like goods; and
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(f) the level of return on investment in the industry; and
(g) cash flow in the industry; and
(h) the number of persons employed, and the level of wages paid
to persons employed, in the industry in relation to the
production or manufacture of goods of that kind, or like
goods; and
(ha) the terms and conditions of employment (including the
number of hours worked) of persons employed in the
industry in relation to the production or manufacture of
goods of that kind, or like goods; and
(j) the share of the market in Australia for goods of that kind, or
like goods, that is held by goods of that kind, or like goods,
produced or manufactured in the industry; and
(k) the ability of persons engaged in the industry, to raise capital
in relation to the production or manufacture of goods of that
kind, or like goods; and
(m) investment in the industry.
269TAF Currency conversion
(1) If, for the purposes of this Part, comparison of the export prices of
goods exported to Australia and corresponding normal values of
like goods requires a conversion of currencies, that conversion,
subject to subsection (2), is to be made using the rate of exchange
on the date of the transaction or agreement that, in the opinion of
the Minister, best establishes the material terms of the sale of the
exported goods.
(2) If, in relation to goods exported to Australia, a forward rate of
exchange is used, the Minister may, in a conversion of currencies
under subsection (1), make use of that rate of exchange.
(3) If:
(a) the comparison referred to in subsection (1) requires the
conversion of currencies; and
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(b) the rate of exchange between those currencies has undergone
a short-term fluctuation;
the Minister may, for the purpose of that comparison, disregard
that fluctuation.
(4) If:
(a) the comparison referred to in subsection (1) requires the
conversion of currencies; and
(b) the Minister is satisfied that the rate of exchange between
those currencies has undergone a sustained movement;
the Minister may, by notice published on the Anti-Dumping
Commission’s website, declare that this subsection applies with
effect from a day specified in the notice and, if the Minister does
so, the Minister may use the rate of exchange in force on that day
for the purposes of that comparison during the period of 60 days
starting on that day.
(5) Nothing in subsection (4) prevents the Minister specifying a day in
a notice that is earlier than the day of publication of the notice if
the day specified:
(a) is a day after the start of the sustained movement; and
(b) is not a day occurring within 60 days after the day specified
in a prior notice.
(6) Nothing in subsection (4) prevents the Minister publishing more
than one notice if a sustained movement in the rate of exchange
continues for more than 60 days.
(7) The Commissioner may, if he or she considers it desirable so to do
for the avoidance of doubt, specify, by notice published on the
Anti-Dumping Commission’s website, a means of establishing a
rate that is taken to be, or to have been, the rate of exchange
between the Australian currency and another currency or between
other currencies:
(a) on a day, or during a period, preceding the day of publication
of the notice; or
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(b) from and including the day of publication of the notice, or an
earlier day specified in the notice, until the revocation of the
notice.
(8) The rate of exchange established between currencies in a notice
under subsection (7) is, for the purpose of working out the amount
of duty or interim duty payable on any goods exported on the day
or during the period to which the rate so specified applies, the rate
of exchange that applies for the purposes of this section in respect
of the currencies specified in the notice.
269TAG Minister may take anti-dumping measures on own
initiative
(1) Nothing in this Part implies that the Minister cannot initiate an
investigation into the need to take anti-dumping measures in
respect of goods although no application has been made under
section 269TB for the taking of such measures in respect of such
goods.
(2) An investigation under subsection (1) must be carried out in
accordance with the Minister’s written requirements instead of the
requirements set out in this Part.
(3) The Minister may, subject to subsection (4), take anti-dumping
measures as a result of the investigation as if the investigation had
been carried out under this Part.
(4) The Minister must not take such anti-dumping measures unless the
Minister:
(a) has determined any matters which the Minister would be
required to determine; and
(b) is satisfied of any matters of which the Minister would be
required to be satisfied;
in order to take those measures if the investigation had been carried
out in accordance with the requirements of the other provisions of
this Part.
(5) The Minister must ensure that:
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(a) his or her instructions under subsection (2) for the conduct of
an investigation referred to in subsection (1); and
(b) his or her actions in taking any anti-dumping measures as a
result of such an investigation;
are consistent with Australia’s international obligations under the
World Trade Organization Agreement.
(6) The anti-dumping measures taken and any matters determined to
permit the taking of those measures are to be treated, for all
purposes of this Act and the Dumping Duty Act, as measures
taken, and matters determined, under the relevant provisions of this
Part.
269TAH Minister may delegate functions and powers to
Commissioner or Commission staff members
(1) The Minister may, by signed instrument, delegate to the following
any of the functions and powers of the Minister under this Part or
the Dumping Duty Act:
(a) the Commissioner;
(b) a Commission staff member.
(2) However, subsection (1) does not apply to a function or power
under:
(a) subsection 269TG(1) or (2), 269TH(1) or (2), 269TJ(1) or (2)
or 269TK(1) or (2) of this Act; or
(b) subsection 8(5), 9(5), 10(3B) or 11(4) of the Dumping Duty
Act.
269TA Minister may give directions to Commissioner in relation to
powers and duties under this Part
(1) The Minister may, by legislative instrument, give to the
Commissioner such directions in connection with carrying out or
giving effect to the Commissioner’s powers and duties under this
Part as the Minister thinks fit, and the Commissioner shall comply
with any directions so given.
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(2) A direction under subsection (1) shall not deal with carrying out or
giving effect to the powers or duties of the Commissioner in
relation to a particular consignment of goods or to like goods to
goods in a particular consignment but shall deal instead with the
general principles for carrying out or giving effect to the
Commissioner’s powers.
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Section 269TBA
Division 2—Consideration of anti-dumping matters by the
Commissioner
269TBA What this Division is about
This Division:
• sets out the requirements for making applications for the publication of dumping duty notices and countervailing duty
notices;
• sets out the procedures to be followed, and the matters to be considered, by the Commissioner in conducting investigations
in relation to goods covered by such applications, for the
purpose of making a report to the Minister;
• empowers the Commonwealth, in certain cases, to take securities in respect of interim duty that may become payable,
in order to prevent injury to Australian industry while such
investigations continue;
• sets out the circumstances in which the Commissioner must terminate such investigations.
269TB Application for action under Dumping Duty Act
(1) Where:
(a) a consignment of goods:
(i) has been imported into Australia;
(ii) is likely to be imported into Australia; or
(iii) may be imported into Australia, being like goods to
goods to which subparagraph (i) or (ii) applies;
(b) there is, or may be established, an Australian industry
producing like goods; and
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(c) a person believes that there are, or may be, reasonable
grounds for the publication of a dumping duty notice or a
countervailing duty notice in respect of the goods in the
consignment;
that person may, by application in writing lodged with the
Commissioner, request that the Minister publish that notice in
respect of the goods in the consignment.
(2) Where:
(a) a consignment of goods produced or manufactured in a
country other than Australia:
(i) has been imported into Australia;
(ii) is likely to be imported into Australia; or
(iii) may be imported into Australia, being like goods to
goods to which subparagraph (i) or (ii) applies; and
(b) there is, in a third country, an industry that produces or
manufactures like goods for export to Australia; and
(c) the Government of that third country believes that there are,
or may be, reasonable grounds for the publication of a
dumping duty notice or a countervailing duty notice in
respect of the goods in the consignment;
the Government of that third country may, by application in
writing lodged with the Commissioner, request that the Minister
publish that notice in respect of the goods in the consignment.
(2A) During the period after receiving an application for a dumping duty
notice and before giving public notice under subsection 269TC(4)
of a decision not to reject the application, the Commissioner must
notify the government of the country, or of each country, whose
exporters are nominated in the application.
(2B) During the period after receiving an application for a
countervailing duty notice and before giving public notice under
subsection 269TC(4) of a decision not to reject the application, the
Commissioner must notify:
(a) the government of the country, or of each country, whose
exporters are nominated in the application; and
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(b) the government of any other country from which
countervailable subsidies are alleged to have been received.
(2C) A notification by the Commissioner under subsection (2B) must
include an invitation to consult with the Commissioner in relation
to whether:
(a) any countervailable subsidies exist; and
(b) any such subsidies, if found to exist, are causing or are likely
to cause material injury of a kind referred to in
paragraph 269TJ(1)(b) or 269TK(1)(b);
with the aim of arriving at a mutually agreed solution.
(3) An applicant may, at any time before the Minister decides:
(a) to publish a dumping duty notice or a countervailing duty
notice in respect of an exporter to whom the application
extends; or
(b) to accept an undertaking from an exporter to whom the
application extends or from a country to whose exporters the
application extends;
by notice in writing lodged with the Commissioner, withdraw the
application so far as it extends to that exporter, or to exporters
exporting from that country, as the case requires.
(4) An application under subsection (1) or (2) or a notice under
subsection (3) withdrawing such an application must:
(a) be in writing; and
(b) be in a form approved by the Commissioner for the purposes
of this section; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form; and
(e) in the case of an application under subsection (1)—be
supported by a sufficient part of the Australian industry; and
(f) be lodged in the manner approved under section 269SMS.
(5) The application, or the notice withdrawing an application, is taken
to have been received by the Commissioner when the application
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or notice is first received by a Commission staff member doing
duty in relation to dumping applications.
(6) An application under subsection (1) in relation to a consignment of
goods is taken to be supported by a sufficient part of the Australian
industry if the Commissioner is satisfied that persons (including
the applicant) who produce or manufacture like goods in Australia
and who support the application:
(a) account for more than 50% of the total production or
manufacture of like goods produced or manufactured by that
portion of the Australian industry that has expressed either
support for, or opposition to, the application; and
(b) account for not less than 25% of the total production or
manufacture of like goods in Australia.
269TC Consideration of application
(1) The Commissioner shall, within 20 days after receiving an
application under subsection 269TB(1) in respect of goods,
examine the application and, if the Commissioner is not satisfied,
having regard to the matters contained in the application and to any
other information that the Commissioner considers relevant:
(a) that the application complies with subsection 269TB(4); or
(b) that there is, or is likely to be established, an Australian
industry in respect of like goods; or
(c) that there appear to be reasonable grounds:
(i) for the publication of a dumping duty notice or a
countervailing duty notice, as the case requires, in
respect of the goods the subject of the application; or
(ii) for the publication of such a notice upon the importation
into Australia of such goods;
he or she shall reject the application and inform the applicant, by
notice in writing, accordingly.
(2) The Commissioner shall, within 20 days after receiving an
application by the Government of a country under
subsection 269TB(2) in respect of goods, examine the application
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and, if the Commissioner is not satisfied, having regard to the
matters contained in the application and to any other information
that the Commissioner considers relevant:
(a) that the application complies with subsection 269TB(4); or
(b) that there is a producer or manufacturer of like goods in that
country who exports such goods to Australia; or
(c) that there appear to be reasonable grounds:
(i) for the publication of a dumping duty notice or a
countervailing duty notice, as the case requires, in
respect of the goods the subject of the application; or
(ii) for the publication of such a notice upon the importation
into Australia of such goods;
he or she shall reject the application and inform the applicant, by
notice in writing, accordingly.
(2A) If an applicant, after lodging an application under section 269TB,
decides to give the Commissioner further information in support of
that application without having been requested to do so:
(a) the information must be lodged with the Commissioner, in
writing, in the manner in which applications under that
section must be lodged; and
(b) the information is taken to have been received by the
Commissioner when the information is first received by a
Commission staff member doing duty in relation to dumping
applications; and
(c) this Part has effect as if:
(i) the application had included that further information;
and
(ii) the application had only been lodged when that further
information was lodged; and
(iii) the application had only been received when that further
information was received.
(3) Where, in accordance with subsection (1) or (2), the Commissioner
rejects an application, the notice informing the applicant of that
rejection:
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(a) shall state the reasons why the Commissioner was not
satisfied of one or more of the matters set out in that
subsection; and
(b) shall inform the applicant of the applicant’s right, within 30
days of the receipt of the notice, to apply for a review of the
Commissioner’s decision by the Review Panel under
Division 9.
(4) If the Commissioner decides not to reject an application under
subsection 269TB(1) or (2) in respect of goods, the Commissioner
must give public notice of the decision:
(a) setting out particulars of goods the subject of the application;
and
(b) setting out the identity of the applicant; and
(ba) setting out the countries of export known to be involved; and
(bb) if the application is for a countervailing duty notice—also
setting out the countries from which countervailable
subsidisation is alleged to have been received; and
(bc) setting a date, which should be the date or estimated date of
publication of the notice, as the date of initiation of the
investigation; and
(bd) indicating the basis on which dumping or countervailable
subsidisation is alleged to have occurred; and
(be) summarising the factors on which the allegation of injury or
hindrance to the establishment of an industry is based; and
(bf) indicating that a report will be made to the Minister:
(i) within 155 days after the date of initiation of the
investigation; or
(ii) within such longer period as the Minister allows under
section 269ZHI;
on the basis of the examination of exportations to Australia
of goods the subject of the application during a period
specified in the notice as the investigation period in relation
to the application; and
(c) inviting interested parties to lodge with the Commissioner,
within 37 days after the date of initiation of the investigation,
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submissions concerning the publication of the notice sought
in the application; and
(d) stating that if the Commissioner, in accordance with
section 269TD, makes a preliminary affirmative
determination in relation to the application, he or she may
apply provisional measures, including the taking of securities
under section 42, in respect of interim duty that may become
payable on the importation of the goods the subject of the
application; and
(e) stating that:
(i) within 110 days after the date of initiation of the
investigation; or
(ii) such longer period as the Minister allows under
section 269ZHI;
the Commissioner, in accordance with section 269TDAA,
will place on the public record a statement of the essential
facts on which the Commissioner proposes to base a
recommendation to the Minister; and
(f) inviting interested parties to lodge with the Commissioner,
within 20 days of that statement being placed on the public
record, submissions in response to that statement; and
(g) indicating the address at which, or the manner in which,
submissions under paragraph (c) or (f) can be lodged; and
(h) stating that if the Minister decides to publish or not to publish
a dumping duty notice or a countervailing duty notice after
considering the report referred to in paragraph (bf), certain
persons will have the right to seek review of that decision in
accordance with Division 9.
(5) Information required to be included in the notice under
subsection (4) may be included in a separate report to which the
notice makes reference.
(5A) The Commissioner cannot vary the length of the investigation
period.
(6) Despite the fact that a notice under this section specifies a
particular period for interested parties to lodge submissions with
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the Commissioner, if the Commissioner is satisfied, by
representation in writing by an interested party:
(a) that a longer period is reasonably required for the party to
make a submission; and
(b) that allowing a longer period will be practicable in the
circumstances;
the Commissioner may notify the party, in writing, that a specified
further period will be allowed for the party to lodge a submission.
(7) As soon as practicable after the Commissioner decides not to reject
an application under section 269TB for a dumping duty notice or a
countervailing duty notice, the Commissioner must ensure that a
copy of the application, or of so much of the application as is not
claimed to be confidential or to constitute information whose
publication would adversely affect a person’s business or
commercial interests, is made available:
(a) unless paragraph (b) applies—to all persons known to be
exporters of goods the subject of the application and to the
government of each country of export; or
(b) if the number of persons known to be exporters of goods the
subject of the application is so large that it is not practicable
to provide a copy of the application, or of so much of the
application as is not the subject of such a claim, to each of
them—to the government of each country of export and to
each relevant trade association.
(8) If the Commissioner is satisfied that a country whose exporters are
nominated in an application for a dumping duty notice or a
countervailing duty notice has an economy in transition, the
Commissioner must, as soon as practicable after deciding not to
reject the application:
(a) give each nominated exporter from such a country a
questionnaire about evidence of whether or not paragraphs
269TAC(5D)(a) and (b) apply; and
(b) inform each such exporter that the exporter has a specified
period of not less than 30 days for answering questions in the
questionnaire; and
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(c) inform each such exporter that the investigation of the
application will proceed on the basis that
subsection 269TAC(5D) applies to the normal value of the
exporter’s goods that are the subject of the application if:
(i) the exporter does not give the answers to the
Commissioner within the period; or
(ii) the exporter gives the answers to the Commissioner
within the period but they do not provide a reasonable
basis for determining that paragraphs 269TAC(5D)(a)
and (b) do not apply.
Note: Paragraph 269TAC(5D)(a) or (b) applies if a government of the
country of export significantly affects the selling price in that country
of like goods to the goods that are the subject of the application.
(9) Despite the fact that, under subsection (8), the Commissioner has
informed an exporter given a questionnaire that the exporter has a
particular period to answer the questions in the questionnaire, if the
Commissioner is satisfied, by representation in writing by the
exporter:
(a) that a longer period is reasonably required for the exporter to
answer the questions; and
(b) that allowing a longer period will be practicable in the
circumstances;
the Commissioner may notify the exporter, in writing, that a
specified further period will be allowed for the exporter to answer
the questions.
(10) If, during an investigation in respect of goods the subject of an
application under section 269TB, the Commissioner becomes
aware of an issue as to whether a countervailable subsidy (other
than one covered by the application) has been received in respect
of the goods, the Commissioner may examine that issue as part of
the investigation.
269TD Preliminary affirmative determinations
(1) At any time not earlier than 60 days after the date of initiation of an
investigation as to whether there are sufficient grounds for the
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publication of a dumping duty notice, or a countervailing duty
notice, in respect of goods the subject of an application under
section 269TB, the Commissioner may, if he or she is satisfied:
(a) that there appears to be sufficient grounds for the publication
of such a notice; or
(b) that it appears that there will be sufficient grounds for the
publication of such a notice subsequent to the importation
into Australia of such goods;
make a determination (a preliminary affirmative determination) to
that effect.
(2) Subject to subsection (3), in deciding whether to make such a
preliminary affirmative determination, the Commissioner:
(a) must have regard to:
(i) the application concerned; and
(ii) any submissions concerning publication of the notice
that are received by the Commissioner within 37 days
after the date of initiation of the investigation; and
(b) may have regard to any other matters that the Commissioner
considers relevant.
(3) The Commissioner is not obliged to have regard to any submission
that is received by the Commissioner after the end of the period
referred to in subparagraph (2)(a)(ii) if to do so would, in the
Commissioner’s opinion, prevent the timely consideration of the
question whether or not to make a preliminary affirmative
determination.
(4) If the Commissioner makes a preliminary affirmative
determination:
(a) the Commissioner must give public notice of that
determination; and
(b) the Commonwealth may, at the time that determination is
made or at any later time during the investigation, require
and take securities under section 42 in respect of interim duty
that may become payable if the Commissioner is satisfied
that it is necessary to do so to prevent material injury to an
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Australian industry occurring while the investigation
continues.
(5) If the Commonwealth decides to require and take securities under
subsection (4), the Commissioner must give public notice of that
decision.
269TDAA Statement of essential facts in relation to investigation of
application under section 269TB
(1) The Commissioner must, within 110 days after the date of
initiation of an investigation arising from an application under
section 269TB or such longer period as the Minister allows under
section 269ZHI, place on the public record a statement of the facts
(the statement of essential facts) on which the Commissioner
proposes to base a recommendation to the Minister in relation to
that application.
(2) Subject to subsection (3), in formulating the statement of essential
facts, the Commissioner:
(a) must have regard to:
(i) the application concerned; and
(ii) any submissions concerning publication of the notice
that are received by the Commissioner within 37 days
after the date of initiation of the investigation; and
(b) may have regard to any other matters that the Commissioner
considers relevant.
(3) The Commissioner is not obliged to have regard to a submission
received by the Commissioner after the end of the period referred
to in subparagraph (2)(a)(ii) if to do so would, in the
Commissioner’s opinion, prevent the timely placement of the
statement of essential facts on the public record.
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269TDA Termination of investigations
Commissioner must terminate if all dumping margins are
negligible
(1) If:
(a) application is made for a dumping duty notice; and
(b) in an investigation, for the purposes of the application, of an
exporter to Australia of goods the subject of the application,
the Commissioner is satisfied that:
(i) there has been no dumping by the exporter of any of
those goods; or
(ii) there has been dumping by the exporter of some or all
of those goods, but the dumping margin for the
exporter, or each such dumping margin, worked out
under section 269TACB, when expressed as a
percentage of the export price or weighted average of
export prices used to establish that dumping margin, is
less than 2%;
the Commissioner must terminate the investigation so far as it
relates to the exporter.
Commissioner must terminate if countervailable subsidisation is
negligible
(2) If:
(a) application is made for a countervailing duty notice; and
(b) in an investigation, for the purposes of the application, of an
exporter to Australia of goods the subject of the application,
the Commissioner is satisfied that:
(i) no countervailable subsidy has been received in respect
of any of those goods; or
(ii) a countervailable subsidy has been received in respect
of some or all of those goods but it never, at any time
during the investigation period, exceeded the negligible
level of countervailable subsidy under subsection (16);
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the Commissioner must terminate the investigation so far as it
relates to the exporter.
Commissioner must terminate if negligible volumes of dumping are
found
(3) If:
(a) application is made for a dumping duty notice; and
(b) in an investigation for the purposes of the application the
Commissioner is satisfied that the total volume of goods the
subject of the application:
(i) that have been, or may be, exported to Australia over a
reasonable examination period from a particular country
of export; and
(ii) that have been, or may be, dumped;
is negligible;
the Commissioner must terminate the investigation so far as it
relates to that country.
What is a negligible volume of dumped goods?
(4) For the purpose of subsection (3), the total volume of goods the
subject of the application that have been, or may be, exported to
Australia over a reasonable examination period from the particular
country of export and dumped is taken to be a negligible volume if:
(a) when expressed as a percentage of the total Australian import
volume, it is less than 3%; and
(b) subsection (5) does not apply in relation to those
first-mentioned goods.
Aggregation of volumes of dumped goods
(5) For the purposes of subsection (4), this subsection applies in
relation to goods the subject of the application that have been, or
may be, exported to Australia over a reasonable examination
period from the particular country of export and dumped if:
(a) the volume of such goods that have been, or may be, so
exported from that country and dumped, when expressed as a
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percentage of the total Australian import volume, is less than
3%; and
(b) the volume of goods the subject of the application that have
been, or may be, exported to Australia over that period from
another country of export and dumped, when expressed as a
percentage of the total Australian import volume, is also less
than 3%; and
(c) the total volume of goods the subject of the application that
have been, or may be, exported to Australia over that period
from the country to which paragraph (a) applies, and from all
countries to which paragraph (b) applies, and dumped, when
expressed as a percentage of the total Australian import
volume, is more than 7%.
Negligible dumping margins to count in determining volume
(6) The fact that the dumping margin, or each of the dumping margins,
in relation to a particular exporter, when expressed as a percentage
of the export price or weighted average of export prices used to
establish that dumping margin, is less than 2%, does not prevent
exports by that exporter being taken into account:
(a) in working out the total volume of goods that have been, or
may be, exported from a country of export and dumped; and
(b) in aggregating, for the purposes of subsection (5), the
volumes of goods that have been, or may be, exported from
that country of export and other countries of export and
dumped.
Commissioner must terminate if negligible volumes of
countervailable subsidisation are found
(7) If:
(a) application is made for a countervailing duty notice; and
(b) in an investigation for the purposes of the application, the
Commissioner is satisfied that the total volume of goods the
subject of the application:
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(i) that have been, or may be, exported to Australia from a
particular country of export during a reasonable
examination period; and
(ii) in respect of which a countervailable subsidy has been,
or may be, received;
is negligible;
the Commissioner must terminate the investigation so far as it
relates to that country.
What is a negligible volume of subsidised goods?
(8) For the purposes of subsection (7), the total volume of goods the
subject of the application for a countervailing duty notice that have
been, or may be, exported to Australia over a reasonable
examination period from the particular country of export and in
respect of which a countervailable subsidy has been received is
taken to be a negligible volume if:
(a) that country of export is not a developing country and that
total volume, when expressed as a percentage of the total
Australian import volume, is less than 3%; or
(b) that country of export is a developing country and that total
volume, when expressed as a percentage of the total
Australian import volume, is less than 4%;
and subsections (9), (10) and (11) do not apply in relation to those
first-mentioned goods.
Aggregation of volumes of subsidised goods from countries other
than developing countries
(9) For the purposes of subsection (8), this subsection applies in
relation to goods the subject of the application that have been, or
may be, exported to Australia over a reasonable examination
period from the particular country of export and in respect of
which a countervailable subsidy has been, or may be, received, if:
(a) the country of export is not a developing country; and
(b) the volume of such goods:
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(i) that have been, or may be, exported to Australia over
that period from that country; and
(ii) in respect of which a countervailable subsidy has been,
or may be, received;
when expressed as a percentage of the total Australian import
volume, is less than 3%; and
(c) the volume of goods the subject of the application:
(i) that have been, or may be, exported to Australia over
that period from another country that is not a developing
country; and
(ii) in respect of which a countervailable subsidy has been,
or may be, received;
when expressed as a percentage of the total Australian import
volume, is also less than 3%; and
(d) the total volume of goods the subject of the application:
(i) that have been, or may be, exported to Australia over
that period from the country to which paragraph (b)
applies and from all countries to which paragraph (c)
applies; and
(ii) in respect of which a countervailable subsidy has been,
or may be, received;
when expressed as a percentage of the total Australian import
volume, is more than 7%.
Aggregation of volumes of subsidised goods from developing
countries
(10) For the purposes of subsection (8), this subsection applies in
relation to goods the subject of the application that have been, or
may be, exported to Australia over a reasonable examination
period from the particular country of export and in respect of
which a countervailable subsidy has been, or may be, received if:
(a) the country of export is a developing country; and
(b) the volume of such goods:
(i) that have been, or may be, exported to Australia over
that period from that country; and
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(ii) in respect of which a countervailable subsidy has been,
or may be, received;
when expressed as a percentage of the total Australian import
volume, is less than 4%; and
(c) the volume of goods the subject of the application:
(i) that have been, or may be, exported to Australia over
that period from another country that is a developing
country; and
(ii) in respect of which a countervailable subsidy has been,
or may be, received;
when expressed as a percentage of the total Australian import
volume, is also less than 4%; and
(d) the total volume of goods the subject of the application:
(i) that have been, or may be, exported to Australia over
that period from the country to which paragraph (b)
applies and from all countries to which paragraph (c)
applies; and
(ii) in respect of which a countervailable subsidy has been,
or may be received;
when expressed as a percentage of the total Australian import
volume, is more than 9%.
Aggregation of volumes of subsidised goods from member
countries that are developing countries
(11) For the purposes of subsection (8), this subsection applies in
relation to goods the subject of the application that have been, or
may be, exported to Australia over a reasonable examination
period from the particular country of export and in respect of
which a countervailable subsidy has been, or may be, received if:
(a) the country of export is a member country and a developing
country; and
(b) the volume of such goods;
(i) that have been, or may be exported to Australia over
that period from that country; and
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(ii) in respect of which a countervailable subsidy has been,
or may be, received;
when expressed as a percentage of the total Australian import
volume, is less than 4%; and
(c) the volume of goods the subject of the application:
(i) that have been, or may be, exported to Australia over
that period from another member country that is a
developing country; and
(ii) in respect of which a countervailable subsidy has been,
or may be, received;
when expressed as a percentage of the total Australian import
volume, is less than 4%; and
(d) the volume of goods the subject of the application:
(i) that have been, or may be, exported to Australia over
that period from the country to which paragraph (b)
applies and from all countries to which paragraph (c)
applies; and
(ii) in respect of which a countervailable subsidy has been,
or may be, received;
when expressed as a percentage of the total Australian import
volume, is more than 9%.
Negligible countervailable subsidies to count in determining
volume
(12) The fact that the level of countervailable subsidy that has been, or
may be, received in respect of goods that have been, exported, or
may be exported, to Australia from a country of export is a
negligible level under subsection (16) does not prevent exports
from that country being taken into account:
(a) in working out the total volume of goods that have been, or
may be, exported from a country of export and in respect of
which a countervailable subsidy has been, or may be,
payable; and
(b) in aggregating, for the purposes of subsection (9), (10) or
(11), volumes of goods that have been, or may be, exported
to Australia from that country and other countries and in
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respect of which a countervailing subsidy has been, or may
be, received.
Commissioner must terminate dumping investigation if export
causes negligible injury etc.
(13) Subject to subsection (13A), if:
(a) application is made for a dumping duty notice; and
(b) in an investigation, for the purposes of the application, of
goods the subject of the application that have been, or may
be, exported to Australia from a particular country of export,
the Commissioner is satisfied that the injury, if any, to an
Australian industry or an industry in a third country, or the
hindrance, if any, to the establishment of an Australian
industry, that has been, or may be, caused by that export is
negligible;
the Commissioner must terminate the investigation so far as it
relates to that country.
(13A) If, in relation to the investigation referred to in subsection (13), the
Commissioner, in accordance with subsection (14B), considers the
cumulative effect of exportations of goods to Australia from 2 or
more countries of export, then the following apply in relation to
those countries:
(a) if the Commissioner is not satisfied that the injury to an
Australian industry or an industry in a third country, or the
hindrance to the establishment of an Australian industry, that
has been, or may be, caused by those exports is negligible—
subsection (13) does not apply in relation to those countries;
(b) if the Commissioner is satisfied that such injury or hindrance
that has been, or may be, caused by those exports is
negligible—the Commissioner must terminate the
investigation so far as it relates to those countries.
Note: If the investigation also covers exports of goods from a country that
was not part of the cumulation consideration because those exports did
not satisfy the criteria in subsection (14B), then the Commissioner
will consider whether subsection (13) applies to that country.
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Commissioner must terminate countervailable subsidy
investigation if export causes negligible injury
(14) Subject to subsection (14A), if:
(a) application is made for a countervailing duty notice; and
(b) in an investigation, for the purpose of the application, of
goods the subject of the application that have been, or may
be, exported to Australia from a particular country of export,
the Commissioner is satisfied that the injury, if any, to an
Australian industry or an industry in a third country that has
been, or may be, caused by that export is negligible;
the Commissioner must terminate the investigation so far as it
relates to that country.
(14A) If, in relation to the investigation referred to in subsection (14), the
Commissioner, in accordance with subsection (14B), considers the
cumulative effect of exportations of goods to Australia from 2 or
more countries of export, then the following apply in relation to
those countries:
(a) if the Commissioner is not satisfied that the injury to an
Australian industry or an industry in a third country that has
been, or may be, caused by those exports is negligible—
subsection (14) does not apply in relation to those countries;
(b) if the Commissioner is satisfied that such injury that has
been, or may be, caused by those exports is negligible—the
Commissioner must terminate the investigation so far as it
relates to those countries.
Note: If the investigation also covers exports of goods from a country that
was not part of the cumulation consideration because those exports did
not satisfy the criteria in subsection (14B), then the Commissioner
will consider whether subsection (14) applies to that country.
Cumulative assessment of injury or hindrance
(14B) For the purpose of subsection (13A) or (14A), the Commissioner
must consider the cumulative effect of exportations of goods to
Australia from 2 or more countries of export if the Commissioner
is satisfied that:
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(a) each of those exportations is the subject of an investigation;
and
(b) either:
(i) all the investigations of those exportations resulted from
applications under section 269TB lodged with the
Commissioner on the same day; or
(ii) the investigations of those exportations resulted from
applications under section 269TB lodged with the
Commissioner on different days but the investigation
periods for all the investigations of those exportations
overlap significantly; and
(c) for the purposes of subsection (13A)—the dumping margin
worked out under section 269TACB for the exporter for each
of the exportations is at least 2% of the export price or
weighted average of export prices used to establish that
dumping margin; and
(d) for the purposes of subsection (13A)—for each application,
the volume of goods the subject of the application that have
been, or may be, exported to Australia over a reasonable
examination period (as defined in subsection 269TDA(17))
from the country of export and dumped is not taken to be
negligible for the purposes of subsection 269TDA(3) because
of subsection 269TDA(4); and
(e) for the purposes of subsection (14A):
(i) the amount of the countervailable subsidy in respect of
the goods the subject of each of the exportations
exceeds the negligible level of countervailable subsidy
worked out under subsection 269TDA(16); and
(ii) the volume of each of those exportations is not
negligible; and
(f) it is appropriate to consider the cumulative effect of those
exportations, having regard to:
(i) the conditions of competition between those goods; and
(ii) the conditions of competition between those goods and
like goods that are domestically produced.
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Commissioner must give public notice of termination decisions
(15) If the Commissioner decides to terminate an investigation so far as
it relates to a particular exporter or country of export, the
Commissioner must:
(a) give public notice of that decision; and
(b) ensure that:
(i) in the case of an exporter, a copy of the notice is sent to
the applicant, the exporter and the government of the
country of export; or
(ii) in the case of a country of export, a copy of the notice is
sent to the applicant and the government of that country;
and
(c) inform the applicant of the applicant’s right, within 30 days
after the first publication of the public notice, to apply for a
review of the Commissioner’s decision by the Review Panel
under Division 9.
Negligible countervailable subsidisation
(16) For the purposes of this section, a countervailable subsidy received
in respect of goods exported to Australia is negligible if:
(a) the country of export is not a developing country and the
subsidy, when expressed as a percentage of the export price
of the goods, is less than 1%; or
(b) the country of export is a developing country but not a
special developing country and the subsidy, when expressed
as a percentage of the export price of the goods, is not more
than 2%; or
(c) the country of export is a special developing country and the
subsidy, when expressed as a percentage of the export price
of the goods, is not more than 3%.
Definition—reasonable examination period
(17) In this section:
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reasonable examination period, in relation to an application for a
dumping duty notice or a countervailing duty notice in respect of
goods, means a period comprising:
(a) the whole or a substantial part of the investigation period; or
(b) any period after the end of the investigation period that is
taken into account for the purpose of considering possible
future importations of goods the subject of the application.
total Australian import volume, in relation to a volume of goods
the subject of an application for a dumping duty notice or a
countervailing duty notice that have been, or may be, exported to
Australia from a particular country during a period, means the total
volume of all goods the subject of the application and like goods
that have been, or may be, exported to Australia from all countries
during that period.
269TE Commissioner to have regard to same considerations as
Minister
(1) In this section:
decision means:
(a) a decision of the Commissioner under section 269TC or
269TD; or
(b) a decision contained in a report by the Commissioner under
section 269ZZL.
recommendation means:
(a) a recommendation included in a report prepared by the
Commissioner under section 269TEA, 269ZDA, 269ZDBG,
269ZG or 269ZHF; or
(b) a recommendation by the Commissioner to the Minister
under section 269TEB or 269X.
(2) If the Commissioner is required, in making a recommendation or
decision, to determine any matter ordinarily required to be
determined by the Minister under this Act or the Dumping Duty
Act, the Commissioner must determine the matter:
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(a) in like manner as if he or she were the Minister; and
(b) having regard to the considerations to which the Minister
would be required to have regard if the Minister were
determining the matter.
(3) Subsection (2) applies in respect of goods that have not been
imported into Australia at the time of the Commissioner’s
determination of a matter in respect of those goods as if:
(a) the Commissioner’s determination of the matter were being
made after an importation of those goods into Australia; and
(b) the importation had occurred at the time of the anticipated
importation of those goods into Australia.
(4) Nothing in this section implies that the determination of a matter
by the Commissioner affects the power of the Minister to make a
final determination in respect of that matter for the purposes of the
Dumping Duty Act.
269TEA Report to Minister concerning publication of notices under
this Part
(1) If:
(a) application has been made under section 269TB for
publication of a dumping duty notice or a countervailing duty
notice; and
(b) the Commissioner has initiated an investigation in respect of
the application under section 269TC;
the Commissioner must, after holding such an investigation and
within 155 days after the date of initiation of the investigation or
such longer period as the Minister allows under section 269ZHI,
give the Minister a report in respect of the goods the subject of the
application that:
(c) recommends whether any such notice should be published
and the extent of any duties that are, or should be, payable
under the Dumping Duty Act because of that notice; and
(d) recommends, in particular, whether the Minister ought to be
satisfied as to the matters in respect of which the Minister is
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required to be satisfied before such a notice can be published;
and
(e) recommends, where applicable, whether the Minister ought
to give notice to the exporter under subsection 269TG(3D) or
to the government of the country of export or to the exporter
under subsection 269TJ(2A).
(2) The Commissioner’s report must, to the extent that it is practicable
to do so, also extend to any like goods not covered by the
application but imported into Australia during the period starting
on the date of initiation of the investigation and ending 20 days
after the statement of essential facts in respect of the investigation
is placed on the public record.
(3) Subject to subsection (4), in deciding on the recommendations to
be made to the Minister in the Commissioner’s report in relation to
an application under section 269TB for publication of a dumping
duty notice or a countervailing duty notice, the Commissioner:
(a) must have regard to:
(i) the application; and
(ii) any submission concerning the publication of that notice
to which the Commissioner has had regard for the
purpose of formulating the statement of essential facts;
and
(iii) the statement of essential facts; and
(iv) any submission made in response to that statement that
is received by the Commissioner within 20 days after
the placing of that statement on the public record; and
(b) may have regard to any other matters that the Commissioner
considers to be relevant.
(4) The Commissioner is not obliged to have regard to any submission
made in response to the statement of essential facts that is received
by the Commissioner after the end of the period referred to in
subparagraph (3)(a)(iv) if to do so would, in the Commissioner’s
opinion, prevent the timely preparation of the report to the
Minister.
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(5) The report to the Minister must include a statement of the
Commissioner’s reasons for any recommendation contained in the
report that:
(a) sets out the material findings of fact on which that
recommendation is based; and
(b) provides particulars of the evidence relied on to support those
findings.
269TEB Commissioner recommendations concerning undertakings
offered after preliminary affirmative determination
(1) A person who:
(a) if application has been made for publication of a dumping
duty notice in respect of goods—is an exporter of such
goods; or
(b) if application has been made for publication of a
countervailing duty notice in respect of goods—is the
government of the country of export, or is an exporter, of
such goods;
may, at any time after the making of a preliminary affirmative
determination in respect of the application, indicate in writing to
the Commissioner the terms in which the government or exporter
would be prepared to give an undertaking to the Minister.
(2) The Commissioner must consider whether he or she is satisfied that
those terms are adequate to remove the injury, or the threat of
injury, to which the application is addressed so far as the
government or exporter offering the undertaking is concerned and,
by notice in writing:
(a) if the Commissioner is so satisfied—recommend to the
Minister that he or she accept the undertaking; or
(b) if the Commissioner is not so satisfied—indicate to the
government or exporter the reasons why he or she is not so
satisfied.
(3) A government or an exporter may, having regard to those reasons,
indicate to the Commissioner that the government or exporter is
prepared to give an undertaking to the Minister in revised terms.
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(4) If an undertaking in revised terms is proposed to the
Commissioner, the Commissioner must:
(a) if he or she is not satisfied that the undertaking as so revised
is adequate to remove the injury, or the threat of injury, to
which the application is addressed—inform the government
or exporter to that effect; and
(b) if he or she is so satisfied—recommend to the Minister that
the Minister accept the undertaking as revised.
(5) If the Minister accepts the undertaking proposed by a government,
investigation of the application is suspended so far as it relates to
goods exported from that country.
(6) If the Minister accepts the undertaking proposed by an exporter,
investigation of the application is suspended so far as it relates to
goods exported by that exporter.
(7) If:
(a) investigation of an application is suspended:
(i) so far as it relates to goods exported from a particular
country; or
(ii) so far as it relates to goods exported by a particular
exporter;
on the Minister’s acceptance of an undertaking proposed by
the government of that country or by that exporter; and
(b) that government or exporter breaches that undertaking;
the Minister may take such steps as he or she considers necessary
to facilitate the resumption of the investigation in so far as it relates
to goods exported from that country or by that exporter.
(8) Without limiting the generality of subsection (7), the Minister may,
in writing, require the Commissioner to resume the investigation so
far as it relates to goods exported from the country, or by the
exporter, who breached the undertaking subject to such conditions
as to the conduct of the investigation as the Minister considers
appropriate.
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(9) In determining the steps to be taken in order to facilitate the
resumption of an investigation, and, where the Minister requires
that the Commissioner resume the investigation, to determine the
conditions on which the resumed investigation is to be conducted,
the Minister must have regard to:
(a) the procedures that had been completed when the
undertaking was accepted; and
(b) the length of time that has elapsed since the acceptance of the
undertaking.
(10) The Commissioner is not obliged to consider the terms of any
proposed undertaking provided by a government or an exporter if
to do so would prevent the timely making of a recommendation by
the Commissioner to the Minister under section 269TEA.
(11) If the Commissioner does not recommend the acceptance of an
undertaking under this section, the Commissioner may nonetheless
recommend to the Minister that he or she seek an undertaking from
the government or exporter who proposed the undertaking and set
out the terms of the undertaking that he or she recommends the
Minister seek.
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Division 3—Consideration of anti-dumping matters by the
Minister
269TF What this Division is about
This Division sets out the role of the Minister in considering an
anti-dumping matter. The Minister will normally be acting after
receipt of a report from the Commissioner. In particular, the
Division:
• empowers the Minister to publish dumping duty notices or countervailing duty notices;
• empowers the Minister to accept undertakings rather than publish such notices;
• outlines the matters of which the Minister must be satisfied before publishing such notices or accepting such
undertakings;
• indicates the period during which such notices or undertakings remain in force;
• sets out the circumstances in which such notices can extend to goods already exported.
269TG Dumping duties
(1) Subject to section 269TN, where the Minister is satisfied, as to any
goods that have been exported to Australia, that:
(a) the amount of the export price of the goods is less than the
amount of the normal value of those goods; and
(b) because of that:
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(i) material injury to an Australian industry producing like
goods has been or is being caused or is threatened, or
the establishment of an Australian industry producing
like goods has been or may be materially hindered; or
(ii) in a case where security has been taken under section 42
in respect of any interim duty that may become payable
on the goods under section 8 of the Dumping Duty
Act—material injury to an Australian industry
producing like goods would or might have been caused
if the security had not been taken;
the Minister may, by public notice, declare that section 8 of that
Act applies:
(c) to the goods in respect of which the Minister is so satisfied;
and
(d) to like goods that were exported to Australia after the
Commissioner made a preliminary affirmative determination
under section 269TD in respect of the goods referred to in
paragraph (c) but before the publication of that notice.
(2) Where the Minister is satisfied, as to goods of any kind, that:
(a) the amount of the export price of like goods that have already
been exported to Australia is less than the amount of the
normal value of those goods, and the amount of the export
price of like goods that may be exported to Australia in the
future may be less than the normal value of the goods; and
(b) because of that, material injury to an Australian industry
producing like goods has been or is being caused or is
threatened, or the establishment of an Australian industry
producing like goods has been or may be materially
hindered;
the Minister may, by public notice (whether or not he or she has
made, or proposes to make, a declaration under subsection (1) in
respect of like goods that have been exported to Australia), declare
that section 8 of the Dumping Duty Act applies to like goods that
are exported to Australia after the date of publication of the notice
or such later date as is specified in the notice.
(3) Where:
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(a) a notice under subsection (1) declares particular goods to be
goods to which section 8 of the Dumping Duty Act applies;
or
(b) a notice under subsection (2) declares like goods in relation
to goods of a particular kind to be goods to which that section
applies;
the notice must, subject to subsection (3A), include a statement of
the respective amounts that the Minister ascertained, at the time of
publication of the notice:
(c) was or would be the normal value of the goods to which the
declaration relates; and
(d) was or would be the export price of those goods; and
(e) was or would be the non-injurious price of those goods.
(3A) If any person who has provided information to assist the Minister
to ascertain the normal value, export price or non-injurious price of
goods to which a declaration under subsection (1) or (2) relates
claims, in writing, that the information is confidential or that the
inclusion in a notice under that subsection of that value or price
would adversely affect the person’s business or commercial
interests:
(a) in accordance with subsection 269ZI(9) the Minister is not
required to include in the notice a statement of that value or
price; but
(b) upon request the Commissioner may notify that value or
price to persons who, in the Commissioner’s opinion, would
be affected parties in any review of the rate of interim duty
imposed on like goods to the goods to which the declaration
relates.
(3D) If the export of a consignment of goods to Australia by an exporter
has been under consideration by the Minister so as to decide
whether or not to publish a dumping duty notice under this section
in relation to the goods in the consignment or to like goods, the
Minister may give notice, in writing, to the exporter stating that:
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(a) the Minister is of the opinion that it would be appropriate for
the exporter to give an undertaking in accordance with
subsection (4) to the Minister; and
(b) an undertaking, in the terms set out in the notice, would be
satisfactory to the Minister.
(4) Whether or not a notice has been given to an exporter, the Minister
may defer the decision to publish or not to publish a dumping duty
notice covering that exporter, for so long as the Minister considers
appropriate, if the exporter offers, and the Minister accepts, an
undertaking that the exporter will so conduct future trade to
Australia in like goods as to avoid:
(a) causing or threatening material injury to an Australian
industry producing like goods; or
(b) materially hindering the establishment of such an Australian
industry.
(5) In giving a notice, and in considering the terms of any proposed
undertaking, the Minister must have regard to the desirability that
any price increase to which the undertaking relates is limited to an
amount such that the total price of the goods is not more than the
non-injurious price of the goods.
(5A) However, subsection (5) does not require the Minister to have
regard to the matter in that subsection if the Minister is satisfied
that either or both of the following apply in relation to the goods in
the consignment:
(a) the normal value of the goods was not ascertained under
subsection 269TAC(1) because of the operation of
subparagraph 269TAC(2)(a)(ii);
(b) there is an Australian industry in respect of like goods that
consists of at least 2 small-medium enterprises, whether or
not that industry consists of other enterprises.
(6) The Minister:
(a) may give a notice to an exporter under subsection (3D)
whether or not the giving of such a notice has been
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recommended by the Commissioner in a report under
section 269TEA; and
(b) may accept an undertaking whether or not the acceptance of
such an undertaking has been recommended by the
Commissioner in a recommendation under section 269TEB;
and
(c) must not give a notice to an exporter under subsection (3D),
or accept an undertaking from an exporter, before a
preliminary affirmative determination, or an equivalent
determination in an investigation conducted under
section 269TAG, has been made that extends to that exporter;
and
(d) must give public notice of any undertaking so accepted.
(7) The acceptance by the Minister of an undertaking may be subject
to conditions that include, but are not limited to, conditions relating
to:
(a) giving the Minister, on an agreed basis, information that is
relevant to the fulfilment of the undertaking; and
(b) providing the Minister with appropriate access to such
information.
(8) The acceptance by the Minister of an undertaking from an exporter
does not prevent the exporter requesting the Minister to determine
whether, had the undertaking not been accepted, the Minister
would have published a dumping duty notice or would have
decided not to publish such a notice.
(9) The Minister must, if an exporter makes such a request, and may,
on his or her own initiative, determine whether he or she would
have published a dumping duty notice or would have decided not
to publish such a notice if the undertaking had not been accepted.
(10) Subsection (9) does not imply that the Minister is required to make
a determination under that subsection before the Minister has
received a report of the Commissioner in relation to the matter.
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(11) If the Minister determines under subsection (9) that he or she
would have decided not to publish a dumping duty notice, the
undertaking automatically lapses.
269TH Third country dumping duties
(1) Subject to section 269TN, where the Minister is satisfied, as to any
goods produced or manufactured in a particular country that have
been exported to Australia, that:
(a) the amount of the export price of the goods is less than the
amount of the normal value of the goods; and
(b) because of that:
(i) material injury to an industry in a third country engaged
in the production or manufacture of like goods has been
or is being caused or is threatened; or
(ii) in a case where security has been taken under section 42
in respect of any interim duty that may become payable
on the goods under section 9 of the Dumping Duty
Act—material injury to an industry in a third country
engaged in the production or manufacture of like goods
would or might have been caused if the security had not
been taken;
the Minister, if requested by the Government of the third country to
do so, may, by public notice, declare that section 9 of that Act
applies:
(c) to the goods in respect of which the Minister is so satisfied;
and
(d) to like goods that were exported to Australia after the
Commissioner made a preliminary affirmative determination
under section 269TD in respect of the goods referred to in
paragraph (c) but before the publication of that notice.
(2) Where the Minister is satisfied, as to goods of any kind produced
or manufactured in a particular country that:
(a) the amount of the export price of like goods so produced or
manufactured that have already been exported to Australia is
less than the amount of the normal value of those goods, and
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the amount of the export price of like goods so produced or
manufactured that may be exported to Australia in the future
may be less than the normal value of the goods; and
(b) because of that, material injury to an industry in a third
country engaged in the production or manufacture of like
goods has been or is being caused or is threatened;
the Minister, if requested by the Government of the third country
so to do, may, by public notice (whether or not he or she has made,
or proposes to make, a declaration under subsection (1) in respect
of like goods so manufactured or produced that have been exported
to Australia), declare that section 9 of the Dumping Duty Act
applies to like goods so produced or manufactured that are
exported to Australia after the date of publication of the notice or
such later date as is specified in the notice.
(3) Where:
(a) a notice under subsection (1) declares particular goods to be
goods to which section 9 of the Dumping Duty Act applies;
or
(b) a notice under subsection (2) declares like goods in relation
to goods of a particular kind to be goods to which that section
applies;
the notice must, subject to subsection (4), include a statement of
the respective amounts that the Minister ascertained at the time of
publication of the notice:
(c) was or would be the normal value of the goods to which the
declaration relates; and
(d) was or would be the export price of those goods; and
(e) was or would be the non-injurious price of those goods.
(4) If any person who has provided information to assist the Minister
to ascertain the normal value, export price or non-injurious price of
goods to which a declaration under subsection (1) or (2) relates
claims, in writing, that the information is confidential or that the
inclusion in a notice under that subsection of that value or price
would adversely affect the person’s business or commercial
interests:
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(a) in accordance with subsection 269ZI(9), the Minister is not
required to include in the notice a statement of that value or
price; but
(b) upon request the Commissioner may notify that value or
price to persons who, in the Commissioner’s opinion, would
be affected parties in any review of the rate of interim duty
imposed on like goods to the goods to which the declaration
relates.
269TJ Countervailing duties
(1) Subject to section 269TN, where the Minister is satisfied, as to any
goods that have been exported to Australia, that:
(a) a countervailable subsidy has been received in respect of the
goods; and
(b) because of that:
(i) material injury to an Australian industry producing like
goods has been or is being caused or is threatened or the
establishment of an Australian industry producing like
goods has been or may be materially hindered; or
(ii) in a case where security has been taken under section 42
in respect of any interim duty that may become payable
on the goods under section 10 of the Dumping Duty
Act—material injury to an Australian industry
producing like goods would or might have been caused
if the security had not been taken;
the Minister may, by public notice, declare that section 10 of that
Act applies:
(c) to the goods in respect of which the Minister is so satisfied;
and
(d) to like goods that were exported to Australia after the
Commissioner made a preliminary affirmative determination
under section 269TD in respect of the goods referred to in
paragraph (c) but before the publication of that notice.
(2) Where the Minister is satisfied, as to goods of any kind that:
(a) a countervailable subsidy:
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(i) has been received in respect of goods the subject of the
application that have already been exported to Australia;
and
(ii) may be received in respect of like goods that may be
exported to Australia in the future; and
(b) because of that, material injury to an Australian industry
producing like goods has been or is being caused or is being
threatened, or the establishment of an Australian industry
producing like goods has been or may be materially
hindered;
the Minister may, by public notice (whether or not he or she has
made, or proposes to make, a declaration under subsection (1) in
respect of like goods that have been exported to Australia), declare
that section 10 of the Dumping Duty Act applies to like goods that
are exported to Australia after the date of publication of the notice
or such later date as is specified in the notice.
(2A) If the export of a consignment of goods to Australia has been under
consideration by the Minister so as to decide whether or not to
publish a countervailing duty notice under this section in relation to
the goods in the consignment or to like goods, the Minister may
give notice, in writing, to the government of the country of export
or to the exporter stating that:
(a) the Minister is of the opinion that it would be appropriate for
the government or the exporter to give an undertaking in
accordance with subsection (3) to the Minister; and
(b) an undertaking, in the terms set out in the notice, would be
satisfactory to the Minister.
(3) Whether or not a notice has been given to a government or to an
exporter in respect of goods in the consignment or like goods, the
Minister may defer the decision to publish or not to publish a
countervailing duty notice covering those goods if the Minister is
given and accepts an undertaking to which subsection (3A) applies.
(3A) This subsection applies:
(a) to an undertaking given by a government—if it is an
undertaking that the government will, in relation to any
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export trade to Australia in like goods, review any
countervailable subsidy delivered by that government and
make any changes found to be necessary to avoid:
(i) causing or threatening material injury to an Australian
industry producing like goods; or
(ii) materially hindering the establishment of such an
Australian industry; and
(b) to an undertaking by an exporter—if it is an undertaking that
the exporter will so conduct future trade to Australia in like
goods as to avoid:
(i) causing or threatening material injury to an Australian
industry producing like goods; or
(ii) materially hindering the establishment of such an
Australian industry.
(3B) In giving a notice, and in considering the terms of any proposed
undertaking, the Minister must have regard to the desirability that
any price increase arising from the undertaking is limited to an
amount such that the total price of the goods is not more than the
non-injurious price of the goods.
(3BA) However, subsection (3B) does not require the Minister to have
regard to the matter in that subsection if the Minister is satisfied
that either or both of the following apply in relation to the goods in
the consignment:
(a) the country of export has not complied with Article 25 of the
Agreement on Subsidies and Countervailing Measures for the
compliance period;
(b) there is an Australian industry in respect of like goods that
consists of at least 2 small-medium enterprises, whether or
not that industry consists of other enterprises.
(3C) The Minister:
(a) may give a notice under subsection (2A) whether or not the
giving of such a notice has been recommended by the
Commissioner in a recommendation under section 269TEA;
and
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(b) may accept an undertaking whether or not the acceptance of
such an undertaking has been recommended by the
Commissioner in a recommendation under section 269TEB;
and
(c) must not:
(i) give a notice to a government or exporter under
subsection (2A); or
(ii) accept an undertaking from a government or an
exporter;
in respect of particular goods or like goods unless a
preliminary affirmative determination, or an equivalent
determination in an investigation conducted under
section 269TAG, has been made to the effect that there are
grounds for publication of a countervailing duty notice in
respect of those like goods; and
(d) must not accept an undertaking from an exporter unless the
government of the country of export consents to the giving of
the undertaking; and
(e) must give public notice of any undertaking so accepted.
(3D) The acceptance by the Minister of an undertaking may be subject
to conditions that include, but are not limited to, conditions relating
to:
(a) giving the Minister, on an agreed basis, information that is
relevant to the fulfilment of the undertaking; and
(b) providing the Minister with appropriate access to such
information.
(3E) The acceptance by the Minister of an undertaking from an exporter
does not prevent the exporter requesting the Minister to determine
whether, had the undertaking not been accepted, the Minister
would have published a countervailing duty notice or would have
decided not to publish such a notice.
(3F) The Minister must, if an exporter makes such a request, and may,
on his or her own initiative, determine whether he or she would
have published a countervailing duty notice or would have decided
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not to publish such a notice if the undertaking had not been
accepted.
(3G) Subsection (3F) does not imply that the Minister is required to
make a determination under that subsection before the Minister has
received a report from the Commissioner in relation to the matter.
(3H) If the Minister determines under subsection (3F) that he or she
would have decided not to publish a countervailing duty notice, the
undertaking automatically lapses.
(11) If a notice under subsection (1) or (2) declares particular goods to
be goods to which section 10 of the Dumping Duty Act applies, the
notice must, subject to subsection (12), include a statement setting
out:
(a) the amount of countervailable subsidy that the Minister
ascertained, at the time of publication of the notice, had been
or would be received in respect of the goods to which the
notice relates; and
(b) the amount that the Minister has ascertained, at that time, was
or would be the non-injurious price of the goods.
(12) If any person who has provided information to assist the Minister
to ascertain:
(a) the amount of any countervailable subsidy received in respect
of goods to which a declaration under subsection (1) or (2)
relates; or
(b) the non-injurious price of any goods to which a declaration
under subsection (1) or (2) relates;
claims, in writing, that the information is confidential or that the
inclusion in a notice under that subsection of the amount of that
subsidy or of the amount of that non-injurious price would
adversely affect the person’s business or commercial interests:
(c) in accordance with subsection 269ZI(9), the Minister is not
required to include a statement of that amount or that price in
the notice; but
(d) upon request the Commissioner may provide a statement of
that amount or that price to persons who, in the
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Commissioner’s opinion, would be affected parties in any
review of the rate of interim duty imposed on like goods to
the goods to which the declaration relates.
269TJA Concurrent dumping and subsidy
(1) Where the Minister is satisfied, as to any goods that have been
exported to Australia:
(a) that the amount of the export price of those goods is less than
the amount of the normal value of those goods; and
(b) that a countervailable subsidy has been received in respect of
the goods; and
(c) that, because of the combined effect of the difference
between the 2 amounts referred to in paragraph (a) and of the
subsidy referred to in paragraph (b):
(i) material injury to an Australian industry producing like
goods has been or is being caused or is threatened; or
(ii) the establishment of an Australian industry producing
like goods has been or may be materially hindered;
the Minister may publish a notice under subsection 269TG(1), a
notice under subsection 269TJ(1) or notices under both
subsections 269TG(1) and 269TJ(1) at the same time in respect of
the same goods.
(2) Where the Minister is satisfied, as to goods of any kind:
(a) that the amount of the export price of like goods that have
already been exported to Australia is less than the amount of
the normal value of those goods, and the amount of the
export price of like goods that may be exported to Australia
in the future may be less than the normal value of the goods;
and
(b) that a countervailable subsidy:
(i) has been received in respect of goods the subject of the
application that have already been exported to Australia;
and
(ii) may be received in respect of like goods that may be
exported to Australia in the future; and
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(c) that, because of the combined effect of the difference referred
to in paragraph (a) and of the subsidy referred to in
paragraph (b):
(i) material injury to an Australian industry producing like
goods has been or is being caused or is being
threatened; or
(ii) the establishment of an Australian industry producing
like goods has been or may be materially hindered;
the Minister may publish a notice under subsection 269TG(2), a
notice under subsection 269TJ(2) or notices under both
subsections 269TG(2) and 269TJ(2) at the same time in respect of
the same goods.
(3) If the Minister has had under consideration the export of a
consignment of goods to Australia with a view to determining
whether or not notices should be published in accordance with
subsection (1) or (2), under both section 269TG and 269TJ in
respect of the same goods, the Minister may defer the decision to
publish or not to publish notices under both of those sections
covering the exporter concerned if he or she is given and accepts:
(a) an undertaking by the exporter under section 269TG, and an
undertaking by the exporter under section 269TJ, in respect
of the same goods; or
(b) an undertaking by the exporter under section 269TG and an
undertaking by the government of the country of origin, or of
the country of export, of the goods in the consignment under
section 269TJ.
(4) If, in respect of the same consignment of goods, the Minister
accepts 2 undertakings from the exporter of the goods or an
undertaking from the exporter of the goods and an undertaking
from the government of the country of origin or country of export
of the goods, the Minister must be satisfied that the combined
effect of the undertakings is not greater than is necessary to prevent
material injury or the recurrence of material injury to an Australian
industry producing like goods or to remove the actual or possible
hindrance to the establishment of such an Australian industry.
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269TK Third country countervailing duties
(1) Subject to section 269TN, where the Minister is satisfied, as to any
goods produced or manufactured in a particular country that have
been exported to Australia, that:
(a) a countervailable subsidy has been received in respect of the
goods; and
(b) because of that:
(i) material injury to an industry in a third country engaged
in the production or manufacture of like goods has been
or is being caused or is being threatened; or
(ii) in a case where security has been taken under section 42
in respect of any interim duty that may become payable
on the goods under this section—material injury to an
industry in a third country engaged in the production or
manufacture of like goods would or might have been
caused if the security had not been taken;
the Minister, if requested by the Government of the third country to
do so, may, by public notice, declare that section 11 of that Act
applies:
(c) to the goods in respect of which the Minister is so satisfied;
and
(d) to like goods that were exported to Australia after the
Commissioner made a preliminary affirmative determination
under section 269TD in respect of the goods referred to in
paragraph (c) but before the publication of that notice.
(2) Where the Minister is satisfied, as to goods of any kind produced
or manufactured in a particular country that:
(a) a countervailable subsidy:
(i) has been received in respect of goods the subject of the
application that have already been exported to Australia;
and
(ii) may be received in respect of like goods that may be
exported to Australia in the future; and
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(b) by reason thereof material injury to an industry in a third
country engaged in the production of like goods has been or
is being caused or is being threatened;
the Minister, if requested by the Government of the third country
so to do, may, by public notice (whether or not he or she has made,
or makes, a declaration under subsection (1) in respect of like
goods that have been exported to Australia), declare that section 11
of the Dumping Duty Act applies to like goods that are exported to
Australia after the date of publication of the notice or such later
date as is specified in the notice.
(3) If the Minister is satisfied that adequate information as to the
amount of countervailable subsidy in relation to goods cannot be
obtained for the purposes of this section, the amount of
countervailable subsidy is to be taken to be such amount as is
determined, in writing, by the Minister.
(4) For the purposes of this section, the benefit accruing to an exporter
from the use of dual or multiple rates of exchange in relation to the
proceeds of export sales is to be taken to be financial assistance
paid to the exporter.
(5) Where a notice under subsection (1) or (2) declares particular
goods to be goods to which section 11 of the Dumping Duty Act
applies, the notice must, subject to subsection (6), include a
statement setting out:
(a) the amount of countervailable subsidy that the Minister
ascertained, at the time of publication of the notice, had been
or would be received in respect of the goods to which the
notice relates; and
(b) the amount that the Minister ascertained, at that time, was or
would be the non-injurious price of the goods.
(6) If any person who has provided information to assist the Minister
to ascertain:
(a) the amount of any countervailable subsidy received in respect
of goods to which a notice under subsection (1) or (2) relates;
or
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(b) the non-injurious price of such goods;
claims, in writing, that the information is confidential or that the
inclusion in a notice under that subsection of the amount of that
subsidy or of the amount of that non-injurious price would
adversely affect the person’s business or commercial interests:
(c) in accordance with subsection 269ZI(9), the Minister is not
required to include a statement of that amount or that price in
the notice; but
(d) upon request the Commissioner may provide a statement of
that amount or that price to persons who, in the
Commissioner’s opinion, would be affected parties in any
review of the rate of interim duty imposed on like goods to
the goods to which the declaration relates.
269TL Minister to give public notice not to impose duty
(1) Where the Minister receives a recommendation from the
Commissioner concerning the imposition of dumping duty, third
country dumping duty, countervailing duty or third country
countervailing duty on particular goods or on goods of a like kind
to particular goods and the Minister decides, after having regard to
that recommendation, not to declare those goods to be goods to
which section 8, 9, 10 or 11, as the case requires, of the Dumping
Duty Act applies, the Minister must give public notice to that
effect.
269TLA Time limit for Minister to make certain decisions
(1) This section applies if the Minister receives a recommendation
from the Commissioner concerning the imposition of dumping
duty, third country dumping duty, countervailing duty or third
country countervailing duty on goods.
(2) The Minister must decide whether or not to publish a dumping
duty notice or a countervailing duty notice, or both a dumping duty
notice and a countervailing duty notice, in respect of the goods
within:
(a) 30 days after receiving the recommendation; or
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(b) if the Minister considers there are special circumstances that
prevent the decision being made within that period—such
longer period as the Minister considers appropriate.
(3) If paragraph (2)(b) applies, the Minister must give public notice of
the longer period.
(4) Subsection (2) does not apply if:
(a) the Minister defers the decision under subsection 269TG(4),
269TJ(3) or 269TJA(3); or
(b) subsection 269TN(4A) or (6) applies in relation to the
decision; or
(c) the application to which the recommendation relates is
withdrawn before the Minister makes the decision.
269TM Periods during which certain notices and undertakings to
remain in force
(1) Subject to subsection (1A), if a notice is published after section 17
of the Customs Legislation (Tariff Concessions and Anti-Dumping)
Amendment Act 1992 commences under a relevant notification
provision in respect of goods of a particular kind, that notice
expires 5 years after the day on which it is published unless it is
revoked before the end of that period.
(1A) If:
(a) a notice (the original notice) is published under a relevant
notification provision in respect of goods of a particular kind;
and
(b) in relation to the investigation that resulted in the publication
of the original notice, the Minister accepted an undertaking
under subsection 269TEB(5) or (6) that was proposed by a
government of a country of export, or by an exporter, of
goods of that kind; and
(c) before the end of the period of 5 years beginning on the day
(the start day) that the Minister accepted that undertaking:
(i) that government or exporter breaches that undertaking;
and
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(ii) the Minister, under subsection 269TEB(7), takes steps
to facilitate the resumption of the investigation in so far
as it relates to goods of that kind exported from that
country or exported by that exporter; and
(iii) another notice is published under a relevant notification
provision in respect of goods of that kind exported from
that country or exported by that exporter;
then the other notice expires 5 years after the start day unless it is
revoked before the end of that period.
(2) Where an undertaking is entered into after section 17 of the
Customs Legislation (Tariff Concessions and Anti-Dumping)
Amendment Act 1992 commences under a relevant undertaking
provision in respect of goods of a particular kind, that undertaking
expires 5 years after the day on which it was entered into unless
provision is made for its earlier expiration.
(3) If:
(a) a notice was or is published before section 17 of the Customs
Legislation (Tariff Concessions and Anti-Dumping)
Amendment Act 1992 commences; and
(b) the notice is in force immediately before the commencement
of that section;
the notice expires 5 years after the day on which it was published
unless it is sooner revoked.
(3A) If:
(a) an undertaking was or is entered into before section 17 of the
Customs Legislation (Tariff Concessions and Anti-Dumping)
Amendment Act 1992 commences; and
(b) the undertaking is in force immediately before that section
commences;
the Minister must, by notice in writing, give the person who gave
the undertaking the opportunity, before the undertaking expires, to
extend the undertaking so that it expires 5 years after the day on
which it was entered into unless provision is made for its earlier
expiration.
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(3B) If a person who gave an undertaking of the kind referred to in
subsection (3A) refuses or fails to extend its operation in the
manner referred to in subsection (3A) before the undertaking
expires, the Minister may, in substitution for the extension of the
undertaking, publish a dumping duty notice or a countervailing
duty notice that commences on the day after the undertaking
expired and ends 2 years after that day unless it is sooner revoked.
(7) In this section:
relevant notification provision means subsection 269TG(2),
269TH(2), 269TJ(2), (4), (5) or (6) or 269TK(2).
relevant undertaking provision means subsection 269TG(4) or
269TJ(3).
269TN Retrospective notices
(1) Subject to this section, the Minister must not cause a notice to be
published under subsection 269TG(1), 269TH(1), 269TJ(1) or
269TK(1) in respect of goods that have been entered for home
consumption.
(2) Subsection (1) does not prevent the publication of a notice under
subsection 269TG(1), 269TH(1), 269TJ(1) or 269TK(1) in respect
of goods that have been entered for home consumption in relation
to which security has been taken under section 42 in respect of any
interim duty that might become payable under section 8, 9, 10 or
11 of the Dumping Duty Act, as the case may be (not being
security that has been cancelled), by reason of the publication of
such a notice or in relation to which the Commonwealth had the
right to require and take such security (not being security that
would have been cancelled under this Act if it had been taken).
Dumping duties
(3) Subsection (1) does not prevent the publication of a notice under
subsection 269TG(1) in respect of goods that have been entered for
home consumption to which, by virtue of subsection (4) of this
section, this subsection applies, if:
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(a) within 90 days after the entry of the goods for home
consumption, security has been taken under section 42 in
respect of any interim duty that might be payable on goods of
the same kind under section 8 of the Dumping Duty Act or,
within that period, the Commonwealth had the right to
require and take such security; and
(b) the Minister considers that material injury has been caused to
an Australian industry by the export to Australia during a
short period of large quantities of goods of the same kind,
being injury arising by reason of the amount of the export
price of the goods exported being less than the amount of the
normal value of the goods exported, and the Minister
considers that the publication of the notice is necessary to
prevent the serious undermining of the remedial effect of the
dumping duty that will become payable upon publication of
the notice.
(4) Subsection (3) applies to goods:
(a) that have been imported into Australia by an importer who
the Minister considers knew, or ought to have known, that
the amount of the export price of the goods was less than the
normal value of the goods and that by reason thereof material
injury would be caused to an Australian industry; or
(b) that are goods of a kind the exportation of which to Australia
on a number of occasions has caused, or, but for the
publication of a notice under section 269TG in respect of
goods of that kind, would have caused, material injury to an
Australian industry by reason of the amount of the export
price of the goods exported being less than the normal value
of the goods exported.
(4A) Before the Minister decides to publish a dumping duty notice under
subsection 269TG(1) in circumstances referred to in subsection (3)
of this section, in respect of goods that have already been entered
for home consumption, the Minister must:
(a) inform the importer of the goods of the decision he or she
proposes to make; and
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(b) allow a reasonable opportunity for the importer of the goods
to comment on the proposed decision; and
(c) give consideration to the comment provided by the importer.
(4B) If:
(a) the Minister is satisfied that an act or omission of an exporter
who has given an undertaking under subsection 269TG(4) is
a violation of that undertaking; and
(b) at the time of, or at any time after, that act or omission,
security has been taken under section 42 in respect of any
interim duty that might be payable under section 8 of the
Dumping Duty Act on goods of the kind to which the
undertaking relates or the Commonwealth had the right to
require and take such security;
subsection (1) of this section does not prevent the publication of a
notice under subsection 269TG(1) in respect of goods that:
(c) have been exported by the exporter; and
(d) are of the kind to which the undertaking relates; and
(e) have been entered for home consumption on a day that:
(i) was not earlier than the day on which that act or
omission occurred; and
(ii) was not more than 90 days before the day on which that
security was taken or there was a right to require and
take such security.
(4C) Despite subsections (3) to (4B), the Minister must not publish a
notice under subsection 269TG(1) in respect of goods that have
been entered for home consumption before the date of initiation of
the investigation concerned.
Countervailing duties
(5) Subsection (1) does not prevent the publication of a notice under
subsection 269TJ(1) in respect of goods that have been entered for
home consumption if:
(a) within 90 days after the entry of the goods for home
consumption, security has been taken under section 42 in
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respect of any interim duty that might be payable on goods of
the same kind under section 10 of the Dumping Duty Act or,
within that period, the Commonwealth had the right to
require and take such security; and
(b) the Minister considers that material injury, which is difficult
to repair, has been caused to an Australian industry by the
export to Australia during a short period of large quantities of
goods of the same kind because a countervailable subsidy has
been received from the country of export or country of origin
of those goods, and the Minister considers that the
publication of the notice is necessary to prevent the
recurrence of the injury.
(6) Before the Minister decides to publish a countervailing duty notice
under subsection 269TJ(1) in circumstances referred to in
subsection (5) of this section, in respect of goods that have already
been entered for home consumption, the Minister must:
(a) inform the importer of the goods of the decision he or she
proposes to make; and
(b) allow a reasonable opportunity for the importer of the goods
to comment on the proposed decision; and
(c) give consideration to the comments provided by the importer.
(7) Where:
(a) the Minister is satisfied that an act or omission of the
Government of a country that has given an undertaking in
accordance with subsection 269TJ(3) is a violation of that
undertaking; and
(b) at the time of, or at any time after, that act or omission,
security has been taken under section 42 in respect of any
interim duty that might be payable under section 10 of the
Dumping Duty Act on goods of the kind to which the
undertaking relates or the Commonwealth had the right to
require and take such security;
subsection (1) does not prevent the publication of a notice under
subsection 269TJ(1) in respect of goods that:
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(c) are the produce or manufacture of that country or have been
exported from that country, as the case may be; and
(d) are of the kind to which the undertaking relates; and
(e) have been entered for home consumption on a day that:
(i) was not earlier than the day on which that act or
omission occurred; and
(ii) was not more than 90 days before the day on which that
security was taken or there was a right to require and
take such security.
(8) Where:
(a) the Minister is satisfied that an act or omission of an exporter
who has given an undertaking in accordance with
subsection 269TJ(3) is a violation of that undertaking; and
(b) at the time of, or at any time after, that act or omission,
security has been taken under section 42 in respect of any
interim duty that might be payable under section 10 of the
Dumping Duty Act on goods of the kind to which the
undertaking relates or the Commonwealth had the right to
require and take such security;
subsection (1) does not prevent the publication of a notice under
subsection 269TJ(1) in respect of goods that:
(c) have been exported by the exporter; and
(d) are of the kind to which the undertaking relates; and
(e) have been entered for home consumption on a day that:
(i) was not earlier than the day on which that act or
omission occurred; and
(ii) was not more than 90 days before the day on which that
security was taken or there was a right to require and
take such security.
269TP Power to specify goods
A notice under subsection 269TG(2), 269TH(2), 269TJ(2) or
269TK(2) in respect of a kind of goods, may, without limiting the
generality of those provisions be expressed to apply to:
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(a) goods of that kind exported from a particular country; or
(b) goods of that kind exported by a particular exporter.
269U Inquiries in relation to undertakings
(1) Where the Minister is considering, in relation to goods the subject
of an application under section 269TB:
(a) whether to give a notice, in accordance with
subsection 269TG(3D), to the exporter of the goods in the
consignment in relation to an undertaking in relation to an
Australian industry; or
(b) whether to give a notice, in accordance with
subsection 269TJ(2A), to the Government of the country of
origin, or of the country of export, of the goods in the
consignment or to the exporter of the goods in the
consignment in relation to an undertaking in relation to an
Australian industry;
the Commissioner may authorise a Commission staff member in
writing to convene a meeting of representatives of the Australian
industry for the purpose of obtaining information and submissions
from those representatives in relation to the question what terms of
undertaking should be set out in the notice, if it is to be given, as
the terms that may be satisfactory to the Minister.
(2) A Commission staff member authorised under subsection (1) to
convene a meeting of representatives of an Australian industry
shall give notice in writing to such persons as, in his or her
opinion, represent the Australian industry, setting out:
(a) the day, time and place for the convening of the meeting; and
(b) the question to be considered by the meeting.
(3) The Commission staff member convening a meeting in pursuance
of subsection (2):
(a) shall preside at the meeting; and
(b) may adjourn the meeting from time to time.
(4) At a meeting of representatives of an Australian industry convened
in pursuance of subsection (2), the representatives attending the
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meeting may provide information, or make submissions, to the
Commission staff member convening the meeting in relation to the
question being considered by the meeting.
(5) Nothing in subsection (4) shall be taken to prevent a representative
of an Australian industry who attends a meeting convened in
pursuance of subsection (2) from providing information or making
a submission, in relation to the question considered or to be
considered at the meeting, to the Commission staff member
convening the meeting otherwise than at the meeting or to the
Minister.
(6) The Commission staff member convening a meeting in pursuance
of subsection (2) may, subject to subsection (7), put before the
meeting information in relation to the question being considered by
the meeting.
(7) The Commission staff member convening a meeting in pursuance
of subsection (2) shall not put before the meeting any information
provided to him or her by another person that is information of a
confidential nature (whether or not confidentiality was claimed in
respect of the information by the person who provided the
information).
(8) After the close of a meeting convened in pursuance of
subsection (2), the Commission staff member convening the
meeting shall furnish to the Commissioner for submission to the
Minister a report in writing of the information provided and the
submissions made at the meeting.
(9) Nothing in this section shall be taken, for the purposes of
subsection 51(1) of the Competition and Consumer Act 2010, to
authorize any act or thing other than the providing of information
or the making of a submission, at a meeting of representatives of
an Australian industry convened in pursuance of subsection (2), by
a representative of the Australian industry to the Commission staff
member convening the meeting in relation to the question being
considered by the meeting.
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Division 4—Dumping duty or countervailing duty
assessment
269UA What this Division is about
This Division enables a reconciliation of interim duty, and final
duty, payable under the Dumping Duty Act. The Division permits
an importer who has paid interim duty on particular goods to apply,
within specified time limits, for an assessment of duty payable on
those goods. In particular, the Division provides that:
• if the duty is less than the interim duty, the excess is to be refunded;
• if the duty is more than the interim duty, the interim duty is treated as duty and the balance waived;
• if the importer fails, within the time limits available, to seek an assessment of duty, the interim duty paid on the goods is
taken to be duty actually payable.
269V Importers may apply for duty assessment in certain
circumstances
(1) An importer of goods on which, under the Dumping Duty Act, an
interim duty has been paid may, subject to subsection (2), by
application lodged with the Commissioner, request that the
Minister make an assessment of the liability of those goods to duty
under that Act.
(2) An application for an assessment of duty under subsection (1) may
only be lodged if:
(a) the application is lodged not more than 6 months after the
end of the particular importation period in which the goods
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the subject of the application were entered for home
consumption; and
(b) the importer contends that the total amount of duty payable in
respect of those goods under the Dumping Duty Act is less,
by a specified amount, than the total amount of interim duty
that has been paid on those goods under that Act.
269W Manner of making applications for duty assessment
(1) An application for an assessment of duty on goods of a particular
kind entered for home consumption during a particular importation
period must be in writing and contain:
(a) a full description of the goods of that kind in each
consignment imported during the particular importation
period; and
(b) information concerning the amount of interim duty paid on
the goods of that kind in each such consignment; and
(c) if an interim dumping duty has been imposed—a statement
of the amounts that, in the opinion of the applicant, are the
normal value and the export price of goods of that kind in
each such consignment; and
(d) if an interim countervailing duty has been imposed—a
statement of the amounts that, in the opinion of the applicant,
are:
(i) the amount of the countervailable subsidy received on
goods of that kind in each such consignment; and
(ii) the amount of the export price of goods of that kind in
each such consignment; and
(e) a statement of the amount by which the applicant contends
that the total interim duty paid on those goods exceeds the
total duty payable under the Dumping Duty Act.
(1A) The application must also contain either:
(a) sufficient evidence to establish that the applicant’s opinion of
the amounts described in whichever of paragraphs (1)(c) and
(d) apply is correct; or
(b) both of the following:
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(i) the evidence the applicant has to establish that the
applicant’s opinion of the amounts described in
whichever of paragraphs (1)(c) and (d) apply is correct;
(ii) a commitment that someone else will give the
Commissioner further evidence within 30 days after
lodgment or such longer period as the Commissioner
allows, so that the Commissioner will then have
sufficient evidence to establish that the applicant’s
opinion of those amounts is correct.
(1B) If the interim duty on the goods covered by the application was
calculated using the export price of the goods worked out (under
paragraph 269TAB(1)(b) or otherwise) as the difference between:
(a) the price at which the importer of the goods sold them, in the
condition in which they were imported, to someone who was
not an associate of the importer; and
(b) the prescribed deductions (as defined in
subsection 269TAB(2)) relating to the goods;
the requirement in subsection (1A) of this section is met only if the
evidence referred to in that subsection includes evidence of the
things described in paragraphs (a) and (b) of this subsection.
(2) An application must be lodged with the Commissioner in the
manner approved under section 269SMS.
(2A) The application is taken to have been lodged when the application
is first received by a Commission staff member doing duty in
relation to final duty assessment applications.
(3) The day on which an application is taken to have been lodged must
be recorded on the application.
269X Consideration of duty assessment applications
(1) The Commissioner must, as soon as practicable after the lodgment
of an application for assessment of duty in respect of goods that
were entered for home consumption during a particular importation
period and within 155 days after the lodgement of that application
or such longer period as the Minister allows under section 269ZHI,
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examine the application and decide what recommendation to make
to the Minister under subsection (6).
Note: The Commissioner may be required to reject the application or be able
to terminate the examination of it without deciding what
recommendation to make to the Minister. See section 269YA.
(2) If the Commissioner considers that any person (including the
applicant) may be able to supply information relevant to the
consideration of the application, the Commissioner may, by notice
in writing, request the supply of that information, in writing:
(a) if the information is sought from a person other than the
applicant—within a period specified in the notice ending not
later than 120 days after the lodgment of the application; and
(b) if the information is sought from the applicant—within a
period specified in the notice ending not later than 155 days
after the lodgment of the application.
(3) Where the Commissioner proposes to take into account any
relevant information that was not supplied to the Commissioner by
the applicant, the Commissioner must:
(a) give the applicant a copy of the information that he or she
proposes to take into account unless, in the opinion of the
Commissioner, the provision of that information would
adversely affect the business or commercial interests of a
person supplying the information; and
(b) invite the applicant, within a specified period ending not later
than 155 days after the lodgment of the application, to make
any further submission the applicant considers appropriate in
relation to that information.
(3A) However, the Commissioner must not give the applicant
information that the exporter of goods covered by the application
supplied to the Commissioner (whether as a result of a request
under subsection (2) or otherwise) that is relevant to working out:
(a) the normal value of the goods; or
(b) the countervailable subsidy relating to the goods; or
(c) the export price of the goods;
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unless the exporter indicates that he or she is willing for the
Commissioner to give the information to the applicant under
paragraph (3)(a).
(4) If a person refuses or fails to supply information or to make a
submission within the period allowed but subsequently supplies
that information or makes that submission, the Commissioner may
disregard that information or submission in considering the
application.
(5) On the basis of the information and evidence contained in the
application, any other information provided under subsection (2) or
(3) that is not disregarded under subsection (4) and any other
information the Commissioner considers relevant, the
Commissioner must:
(a) provisionally ascertain, in relation to each consignment of
goods to which the application relates, each variable factor
relevant to the determination of duty payable on the goods
under the Dumping Duty Act; and
(b) having regard to those variable factors as so provisionally
ascertained and, where appropriate, to the non-injurious price
of goods of that kind—provisionally calculate, in respect of
each such consignment, the amount of duty payable under the
Dumping Duty Act.
(5A) Subsection (5B) of this section applies if the Commissioner
proposes to ascertain provisionally, for the purposes of
paragraph (5)(a) of this section, the export price of goods (under
paragraph 269TAB(1)(b) or otherwise) as the difference between:
(a) the price at which the importer of the goods sold them, in the
condition in which they were imported, to someone who was
not an associate of the importer; and
(b) the prescribed deductions (as defined in
subsection 269TAB(2)) relating to the goods.
(5B) In provisionally ascertaining the export price of goods as described
in subsection (5A), the Commissioner must:
(a) take account of the following in relation to the goods:
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(i) any change in normal value;
(ii) any change in costs incurred between importation and
resale;
(iii) any movement in resale price which is duly reflected in
subsequent selling prices; and
(b) despite paragraph 269TAB(1)(b), not deduct the amount of
interim duty if the Commissioner has conclusive evidence of
the things mentioned in subparagraphs (a)(i), (ii) and (iii) of
this subsection.
An expression used in this subsection and subparagraph 3.3 of
Article 9 of the Agreement on Implementation of Article VI of the
General Agreement on Tariffs and Trade 1994 set out in Annex 1A
to the World Trade Organization Agreement has the same meaning
in this subsection as it has in that subparagraph.
(6) On the basis of the provisional calculation of duty referred to in
paragraph (5)(b), the Commissioner must decide:
(a) if satisfied that the total interim duty paid on the goods the
subject of the application exceeds the total duty payable
under the Dumping Duty Act by at least the amount
contended in the application—to recommend to the Minister:
(i) that the Minister make an assessment of duty by
ascertaining, for each consignment of those goods, the
variable factors as so provisionally ascertained; and
(ii) that the Minister order a repayment of the amount of
interim duty overpaid; or
(b) if satisfied that the total interim duty paid on the goods the
subject of the application exceeds the total duty payable
under the Dumping Duty Act but not to the extent contended
in the application—to recommend to the Minister:
(i) that the Minister make an assessment of duty by
ascertaining, for each consignment of those goods, the
variable factors as so provisionally ascertained; and
(ii) that the Minister order a repayment of the amount of
interim duty overpaid; or
(c) if satisfied that the total amount of duty payable under the
Dumping Duty Act on the goods the subject of the
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application is equal to or exceeds the total of interim duty
that was paid on the goods—to recommend to the Minister:
(i) that the Minister make an assessment of duty by
ascertaining, for each consignment of those goods, the
variable factors as so provisionally ascertained; but
(ii) that the Minister order that any duty in excess of the
interim duty paid on those goods be waived.
(7) As soon as practicable, but not later than 7 days after making a
decision under subsection (6), the Commissioner must:
(a) notify the applicant, in writing, of the decision made; and
(b) if the decision is a negative preliminary decision:
(i) inform the applicant of the reasons why the
Commissioner made the decision; and
(ii) inform the applicant of the applicant’s right, within 30
days of the receipt of the notification, to apply for a
review of the Commissioner’s decision by the Review
Panel under Division 9.
(8) The Commissioner must:
(a) if he or she has made a positive preliminary decision—
recommend to the Minister, not later than 7 days after
making the decision, that the Minister give effect to that
decision; and
(b) if he or she has made a negative preliminary decision and the
applicant has not exercised the right to seek a review of the
decision by the Review Panel—recommend to the Minister,
not later than 7 days after the end of the period available for
seeking review of the decision, that the Minister give effect
to that decision.
269Y Duty assessments
(1) As soon as practicable, but no later than 30 days, after receiving a
recommendation from the Commissioner or from the Review Panel
under subsection 269ZZU(2) in relation to goods the subject of an
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application, the Minister must, having regard to the terms of that
recommendation, by notice in writing:
(a) ascertain, for the purposes of this Act and the Dumping Duty
Act, the variable factors relevant to the determination of duty
payable under the Dumping Duty Act in respect of each
consignment; and
(b) order that the total interim duty overpaid in respect of all
consignments to which the application relates be repaid or
that the total unpaid duty in excess of the interim duty
already paid be waived, as the case requires.
(2) As soon as practicable after issuing a notice under subsection (1)
the Minister must ensure that a copy of that notice is provided to
the applicant.
(3) If the Minister issues a notice under subsection (1) ordering that an
amount of interim duty be repaid to an applicant the
Commonwealth is liable to make a repayment to the applicant
accordingly.
(4) If:
(a) one or more consignments of goods of a particular kind that
are the subject of a dumping duty notice or a countervailing
duty notice are entered for home consumption during an
importation period; and
(b) interim duty is paid on those goods under the Dumping Duty
Act; and
(c) application is not lodged under section 269V of this Act for
an assessment of duty payable on those goods under the
Dumping Duty Act;
then:
(d) the Minister is taken, for the purposes of this Act and the
Dumping Duty Act, to have ascertained each variable factor
relevant to the determination of duty on each such
consignment at the level at which that factor was ascertained
or last ascertained by the Minister for the purpose of the
dumping duty notice or countervailing duty notice; and
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(e) the interim duty paid on those goods is taken to be the duty
payable.
269YA Rejection etc. of application for duty assessment
(1) This section has effect despite sections 269X and 269Y if an
application under section 269V is lodged with the Commissioner
under section 269W.
(2) The Commissioner must reject the application if the Commissioner
is satisfied within 20 days after it is lodged that it does not contain
everything it must contain under subsections 269W(1) and (1A).
(3) The Commissioner must reject the application if:
(a) the application contains a commitment described in
paragraph 269W(1A)(b); and
(b) within 20 days after the time described in that paragraph, the
Commissioner is satisfied that he or she has not received
from the applicant and one or more other persons sufficient
evidence to establish that the applicant’s opinion of the
amounts described in whichever of paragraphs 269W(1)(c)
and (d) apply is correct.
(4) The Commissioner may terminate examination of the application if
he or she is satisfied after the last of the 20 days mentioned in
subsection (2) or (3) of this section that he or she does not have
enough information to be able to comply with
paragraph 269X(5)(a).
(5) If the Commissioner rejects the application or terminates
examination of it:
(a) the Commissioner must notify the applicant in writing of the
following:
(i) the rejection or termination;
(ii) the reasons for the rejection or termination;
(iii) the applicant’s right, within 30 days of the receipt of the
notification, to apply for a review by the Review Panel
under Division 9 of the rejection or termination; and
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(b) the Commissioner must not:
(i) provisionally ascertain a variable factor or provisionally
calculate an amount under subsection 269X(5) in
connection with the application; or
(ii) decide what recommendation to make to the Minister
under subsection 269X(6) in connection with the
application; and
(c) subsection 269Y(4) has effect as if the application had not
been lodged under section 269V.
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Division 5—Review of anti-dumping measures
269Z What this Division is about
This Division enables affected parties (exporters, industry etc.) to
apply for the review of anti-dumping measures. The Division also
empowers the Minister to initiate such a review. The Division:
• sets out the circumstances in which applications can be brought;
• empowers the Commissioner to recommend, through a Minister’s request, an extension of the ambit of a review
where appropriate;
• sets out the procedure to be followed by the Commissioner in dealing with applications or requests and preparing reports for
the Minister;
• empowers the Minister, after consideration of such reports, to leave the anti-dumping measures unaltered or to modify them
as appropriate;
• empowers the Minister, if interim duty has been paid under the Dumping Duty Act, to make any necessary adjustment of
that interim duty.
269ZA Applications and requests for review of anti-dumping
measures
(1) If:
(a) anti-dumping measures have been taken in respect of goods;
and
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(b) an affected party considers that it may be appropriate to
review those measures as they affect a particular exporter of
those goods, or as they affect exporters of those goods
generally, because:
(i) one or more of the variable factors relevant to the taking
of the measures in relation to that exporter or those
exporters have changed; or
(ii) the anti-dumping measures are no longer warranted;
the affected party may, by application lodged with the
Commissioner, request that the Commissioner initiate such a
review.
(2) An application for review of anti-dumping measures must not be
made:
(a) if the measures involve the publication of a dumping duty
notice or a countervailing duty notice—earlier than 12
months after:
(i) the publication of the notice; or
(ii) the publication of a notice declaring the outcome of the
last review of the notice (whether that last review was
undertaken at the applicant’s request or not); and
(b) if the measures involve the acceptance of an undertaking—
earlier than 12 months after:
(i) the publication of notice of the acceptance of that
undertaking; or
(ii) the publication of a notice declaring the outcome of the
last review of the undertaking (whether that last review
was undertaken at the applicant’s request or not).
Example: If an application under section 269TB resulted in:
(a) the publication of the acceptance of an undertaking from exporter A on 1 January 1999; and
(b) the publication of a dumping duty notice covering exporters B and C on 1 March 1999;
an affected party could seek review of the undertaking on 2 January
2000 but could not seek review of both the undertaking and the
dumping duty notices until 2 March 2000.
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However, the Minister could decide to review the notices before
2 March 2000 either on his or her own initiative or on the
recommendation of the Commissioner. See subsection (3).
(3) If:
(a) anti-dumping measures have been taken in respect of goods;
and
(b) the Minister considers (either as a result of a
recommendation from the Commissioner under
subsection 269ZC(4) or on his or her own initiative) that it
may be appropriate to review those measures as they affect a
particular exporter of those goods, or as they affect exporters
of those goods generally, because:
(i) one or more of the variable factors relevant to the taking
of the measures in relation to that exporter or those
exporters may have changed; or
(ii) the anti-dumping measures are no longer warranted;
the Minister may, at any time, by notice in writing, request that the
Commissioner initiate a review under this Division.
(4) If, as a result of a person’s application under Division 6 for
accelerated review of a dumping duty notice or a countervailing
duty notice, the Minister has made a declaration under
subsection 269ZG(3):
(a) that person may not make an application, under
subsection (1) of this section, for a review of that notice
earlier than 12 months after the making of that declaration;
but
(b) for the purpose of determining whether subsection (2)
permits any other person to apply for a review of the notice,
the making of that declaration is not to be treated as a review
of the notice.
(5) If:
(a) a person applies, under Division 9, for a review of the
Minister’s decision to publish a dumping duty notice or a
countervailing duty notice or not to publish such a notice;
and
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(b) as a result of that review:
(i) a dumping duty notice or a countervailing duty notice is
published by the Minister despite an earlier decision not
to publish such a notice; or
(ii) a dumping duty notice or countervailing duty notice
originally published by the Minister is varied; or
(iii) another dumping duty notice or countervailing duty
notice is substituted for the notice originally published
by the Minister;
then, for the purpose only of determining whether subsection (2)
permits a review of the new notice, the notice as varied or the
substituted notice, that new notice, notice as varied or substituted
notice has effect as if it had been published at the time of the
Minister’s decision not to publish a notice, or at the time of
publication of the original notice, as the case requires.
269ZB Content and lodgment of applications for review of
anti-dumping measures
(1) An application under subsection 269ZA(1) for review of
anti-dumping measures must:
(a) be in writing; and
(b) be in a form approved by the Commissioner for the purposes
of this section; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated by the form; and
(e) be lodged in the manner approved under section 269SMS.
(2) Without otherwise limiting the matters that can be required by the
form to be included, the application must include:
(a) a description of the kind of goods to which the measures the
subject of the application relate; and
(b) a description of the measures the subject of the application;
and
(c) if the application is based on a change in variable factors—a
statement of the opinion of the applicant concerning:
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(i) the variable factors relevant to the taking of the
measures taken that have changed; and
(ii) the amount by which each such factor has changed; and
(iii) the information that establishes that amount; and
(d) if the application is based on circumstances that in the
applicant’s view indicate that the anti-dumping measures are
no longer warranted—evidence, in accordance with the form,
of the circumstances.
(3) The application is taken to have been lodged when the application
is first received by a Commission staff member doing duty in
relation to applications for review of anti-dumping measures.
(4) The day on which the application is taken to have been lodged
must be recorded on the application.
269ZC Consideration of applications and requests for review
(1) If an application under subsection 269ZA(1) for review of
anti-dumping measures is lodged with the Commissioner, the
Commissioner must, within 20 days after receiving the application:
(a) examine the application; and
(b) if the Commissioner is not satisfied, having regard to the
application and to any other information that the
Commissioner considers relevant, of one or more of the
matters referred to in subsection (2)—reject the application
and inform the applicant, by notice in writing, accordingly.
(2) For the purposes of subsection (1), the matters to be considered in
relation to an application are:
(a) that the application complies with section 269ZB; and
(b) that there appear to be reasonable grounds for asserting
either, or both, of the following:
(i) that the variable factors relevant to the taking of
anti-dumping measures have changed;
(ii) that the anti-dumping measures are no longer warranted.
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(3) The notice informing the applicant of the rejection of the
application must set out the reasons why the Commissioner was
not satisfied of one or more of the matters set out in subsection (2).
(4) If the Commissioner decides not to reject an application for review
of anti-dumping measures, the Commissioner must either:
(a) publish a notice on the Anti-Dumping Commission’s website
indicating that it is proposed to review the measures covered
by the application; or
(b) if the Commissioner considers that the review applied for
should be extended to include any additional matter—
recommend to the Minister that the review be extended
accordingly.
(5) If the Commissioner is requested by the Minister to undertake a
review of anti-dumping measures, either as a result of a
recommendation made to the Minister under subsection (4) or
otherwise, the Commissioner must, on receipt of that request,
publish a notice on the Anti-Dumping Commission’s website
indicating that it is proposed to review the measures covered by the
request.
(6) If:
(a) the Commissioner recommends to the Minister under
paragraph (4)(b) the extension of a review of anti-dumping
measures; but
(b) the Commissioner is informed by the Minister, within 20
days after that recommendation is made, that the Minister
does not require the review to be so extended;
the Commissioner must, on being so informed, publish a notice on
the Anti-Dumping Commission’s website indicating that it is
proposed to review the anti-dumping measures under this Division
covered by the original application.
(7) The notice published by the Commissioner under subsection (4),
(5) or (6) must:
(a) describe the kind of goods to which the review relates; and
(b) describe the measures to which the review relates; and
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(ba) if the review will examine whether the variable factors
relevant to the taking of the measures have changed—state
that fact; and
(bb) if the review will examine whether the measures are no
longer warranted—state that fact; and
(c) indicate that a report will be made to the Minister:
(i) within 155 days after the date of publication of the
notice; or
(ii) within such longer period as the Minister allows under
section 269ZHI; and
(d) invite interested parties to lodge with the Commissioner,
within 37 days after the date of publication of the notice,
submissions concerning the review; and
(e) state that:
(i) within 110 days after the publication of the notice; or
(ii) such longer period as the Minister allows under
section 269ZHI;
the Commissioner will place on the public record a statement
of the essential facts on which the Commissioner proposes to
base a recommendation concerning the measures under
review; and
(f) invite interested parties to lodge with the Commissioner,
within 20 days of that statement being placed on the public
record, submissions in response to that statement; and
(g) indicate the address at which, or the manner in which,
submissions under paragraph (d) or (f) can be lodged.
269ZCA Application to extend a review of anti-dumping measures
to include revocation
If:
(a) a notice was published by the Commissioner under
subsection 269ZC(4), (5) or (6); and
(b) the notice did not state the review will examine whether the
measures are no longer warranted (see
paragraph 269ZC(7)(bb)); and
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(c) an affected party considers that it can provide evidence that
may satisfy the Commissioner that there are reasonable
grounds for determining that the anti-dumping measures
described in the notice are no longer warranted;
the affected party may, by application lodged with the
Commissioner, request that the Commissioner consider that
evidence.
269ZCB Content and lodgment of application to extend a review of
anti-dumping measures to include revocation
(1) An application under section 269ZCA must:
(a) be lodged within 37 days of the publication of the relevant
notice under subsection 269ZC(4), (5) or (6); and
(b) be in writing; and
(c) be in a form approved by the Commissioner for the purposes
of this section; and
(d) contain such information as the form requires; and
(e) be signed in the manner indicated by the form; and
(f) be lodged in the manner approved under section 269SMS.
(2) Without otherwise limiting the matters that can be required by the
form to be included, the application must include evidence of the
circumstances that in the applicant’s view indicate that the
anti-dumping measures are no longer warranted.
(3) The application is taken to have been lodged when the application
is first received by a Commission staff member doing duty in
relation to applications for review of anti-dumping measures.
(4) The day on which the application is taken to have been lodged
must be recorded on the application.
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269ZCC Consideration of applications and requests for extensions
of reviews
(1) If an application under section 269ZCA is lodged with the
Commissioner, the Commissioner must, within 20 days after
receiving the application:
(a) examine the application; and
(b) if the Commissioner is not satisfied, having regard to the
application and to any other information that the
Commissioner considers relevant, of one or more of the
matters referred to in subsection (2)—reject the application
and inform the applicant, by notice in writing, accordingly.
(2) For the purposes of subsection (1), the matters to be considered in
relation to an application are:
(a) that the application complies with section 269ZCB; and
(b) that the Commissioner is satisfied that there appear to be
reasonable grounds for recommending that the anti-dumping
measures are no longer warranted.
(3) The notice informing the applicant of the rejection of the
application must set out the reasons why the Commissioner was
not satisfied of one or more of the matters set out in subsection (2).
(4) If the Commissioner decides not to reject an application, the
Commissioner must publish a notice on the Anti-Dumping
Commission’s website in accordance with subsection (8).
(5) If the Commissioner considers (either as a result of an application
under section 269ZCA or on the Commissioner’s own initiative)
that the review applied for should be extended to include any
additional matter, the Commissioner may, within 40 days after the
publication of the notice under subsection 269ZC(4), (5) or (6)
relating to the review, recommend to the Minister that the review
be extended accordingly.
(6) If:
(a) anti-dumping measures have been taken in respect of goods;
and
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(b) an application under subsection 269ZA(1) for review of
anti-dumping measures has been made; and
(c) the Minister considers (either as a result of a
recommendation from the Commissioner under
subsection (5) of this section or on the Minister’s own
initiative) that there appear to be reasonable grounds to
extend the review applied for to include any additional
matter;
the Minister may, within 60 days of the publication of the relevant
notice under subsection 269ZC(4), (5) or (6), by notice in writing,
request that the Commissioner extend the review applied for
accordingly.
(7) If the Commissioner is requested under this section by the Minister
to extend a review of anti-dumping measures, the Commissioner
must, on receipt of that request, publish a notice on the
Anti-Dumping Commission’s website indicating that it is proposed
to so extend the review.
(8) The notice published by the Commissioner under subsection (4) or
(7) must:
(a) describe the kind of goods to which the relevant review of
anti-dumping measures relates; and
(b) describe the measures to which the review relates; and
(c) if the Commissioner is satisfied that there may be reasonable
grounds for the Commissioner making a revocation
recommendation—state that fact; and
(d) invite affected parties to lodge with the Commissioner
submissions concerning the extended review.
269ZD Statement of essential facts in relation to review of
anti-dumping measures
(1) If the Commissioner publishes a notice under
subsection 269ZC(4), (5) or (6) in relation to the review of
anti-dumping measures, he or she must, within 110 days after the
publication of the notice or such longer period as the Minister
allows under section 269ZHI, place on the public record a
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statement of the facts (the statement of essential facts) on which
the Commissioner proposes to base a recommendation to the
Minister in relation to the review of those measures.
(2) Subject to subsection (3), in formulating the statement of essential
facts, the Commissioner:
(a) must have regard to:
(i) the application or request; and
(ii) any submissions relating generally to the review that are
received by the Commissioner within 37 days after the
publication of the notice under subsection 269ZC(4), (5)
or (6); and
(iii) any other submission received by the Commissioner
relating generally to the review if, in the
Commissioner’s opinion, having regard to the
submission would not prevent the timely placement of
the statement of essential facts on the public record; and
(b) may have regard to any other matters that the Commissioner
considers relevant.
(3) The Commissioner is not obliged to have regard to any
submissions relating generally to the review that are received by
the Commissioner after the end of the period referred to in
subparagraph (2)(a)(ii) if to do so would, in the Commissioner’s
opinion, prevent the timely placement of the statement of essential
facts on the public record.
269ZDA Report on review of measures
(1) The Commissioner must, after conducting a review of
anti-dumping measures and within 155 days after the date of
publication of the notice under subsection 269ZC(4), (5) or (6) in
relation to those measures or such longer period as the Minister
allows under section 269ZHI, give the Minister a report
recommending:
(a) to the extent that the measures involved the publication of a
dumping duty notice or a countervailing duty notice:
(i) that the notice remain unaltered; or
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(ii) that the notice be revoked in its application to a
particular exporter or to a particular kind of goods or
revoked generally; or
(iii) that the notice have effect in relation to a particular
exporter or to exporters generally, as if different
variable factors had been ascertained; and
(b) to the extent that the measures involved the acceptance by the
Minister of an undertaking:
(i) that the undertaking remain unaltered; or
(ii) that the Minister seek a variation of the terms of the
undertaking as indicated in the Commissioner’s report;
or
(iii) that the Minister indicate to the person who gave the
undertaking that the undertaking is no longer acceptable
and that the investigation of the need for a dumping
duty notice or a countervailing duty notice, as the case
requires, covering that person is to be resumed; or
(iv) that the Minister indicate to the person who gave the
undertaking that the person is released from the
undertaking and that the investigation of the need for a
dumping duty notice or countervailing duty notice
covering that person is terminated.
(1A) After conducting a review of anti-dumping measures under this
Division, the Commissioner:
(a) must not make a revocation recommendation in relation to
the measures unless a revocation review notice has been
published in relation to the review; and
(b) otherwise must make a revocation recommendation in
relation to the measures, unless the Commissioner is satisfied
as a result of the review that revoking the measures would
lead, or be likely to lead, to a continuation of, or a recurrence
of, the dumping or subsidisation and the material injury that
the measures are intended to prevent.
(2) Nothing in this section is to be taken to imply that the
Commissioner cannot simultaneously make the same
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recommendation in relation to more than one exporter or person
giving an undertaking.
(3) Subject to subsection (4), in deciding on the recommendations to
be made to the Minister in the report, the Commissioner:
(a) must have regard to:
(i) the application or request for review; and
(ia) any application to extend the review that was not
rejected; and
(ib) any request to extend the review; and
(ii) any submission relating generally to the review to which
the Commissioner has had regard for the purpose of
formulating the statement of essential facts in relation to
the review; and
(iii) that statement of essential facts; and
(iv) any submission made in response to that statement that
is received by the Commissioner within 20 days after
the placing of that statement on the public record; and
(b) may have regard to any other matter that the Commissioner
considers to be relevant to the review.
(4) The Commissioner is not obliged to have regard to any submission
made in response to the statement of essential facts that is received
by the Commissioner after the end of the period referred to in
subparagraph (3)(a)(iv) if to do so would, in the Commissioner’s
opinion, prevent the timely preparation of the report to the
Minister.
(5) The report to the Minister must include a statement of the
Commissioner’s reasons for any recommendation contained in the
report that:
(a) sets out the material findings of fact on which that
recommendation is based; and
(b) provides particulars of the evidence relied on to support those
findings.
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269ZDB Powers of the Minister in relation to review of
anti-dumping measures
(1) After considering the report of the Commissioner and any other
information that the Minister considers relevant, the Minister must
declare, by notice published in accordance with subsection (7), that
for the purposes of this Act and the Dumping Duty Act:
(a) to the extent that the anti-dumping measures concerned
involved the publication of a dumping duty notice or a
countervailing duty notice:
(i) that the notice is to remain unaltered; or
(ii) that, with effect from a date specified in the declaration,
the notice is taken to be, or to have been, revoked either
in relation to a particular exporter or to exporters
generally or in relation to a particular kind of goods; or
(iii) that, with effect from a date specified in the declaration,
the notice is to be taken to have effect or to have had
effect, either in relation to a particular exporter or to
exporters generally, as if the Minister had fixed
different variable factors in respect of that exporter or of
exporters generally, relevant to the determination of
duty; and
(b) to the extent that the anti-dumping measures concerned
involved the acceptance by the Minister of an undertaking:
(i) that the undertaking is to remain unaltered; or
(ii) that if, before a date specified in the declaration, the
terms of the undertaking are altered in a manner
specified in the declaration, the undertaking as so varied
will be acceptable to the Minister; or
(iii) that the undertaking is no longer acceptable to the
Minister and that the investigation of the need for a
dumping duty notice or a countervailing duty notice is
to be resumed immediately; or
(iv) that, with effect from a date specified in the declaration,
the person who gave the undertaking is released from
the undertaking and that the investigation giving rise to
the undertaking is terminated.
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(1AA) The Minister must not make a revocation declaration in relation to
anti-dumping measures unless a revocation review notice has been
published in relation to the relevant review of those measures.
(1A) The Minister must make a declaration under subsection (1) within:
(a) 30 days after receiving the report; or
(b) if the Minister considers there are special circumstances that
prevent the declaration being made within that period—such
longer period as the Minister considers appropriate.
(1B) If paragraph (1A)(b) applies, the Minister must give public notice
of the longer period.
(2) If the Minister makes a declaration under subsection (1), that
declaration has effect according to its terms.
(3) If:
(a) the Minister makes a declaration under subsection (1); and
(b) under that declaration, new variable factors are taken to have
been fixed, in relation to goods exported to Australia by a
particular exporter, with effect from a date specified in the
declaration; and
(c) interim duty paid on such goods on the basis of the variable
factors as previously fixed exceeds the interim duty that
would be payable on the basis of the new variable factors;
the person who paid the interim duty may apply under Division 3
of Part VIII for a refund of the excess.
(4) The Minister must, as soon as practicable after the making of a
declaration under subsection (1) that affects an exporter or person
giving an undertaking, inform that exporter or person of the terms
of the declaration.
(5) Nothing in this section is to be taken to imply that the Minister
cannot simultaneously make the same declaration in relation to
more than one exporter or person giving an undertaking.
(6) For the purposes of a declaration under subsection (1), the Minister
must not fix a date:
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(a) in a circumstance to which subparagraph (1)(a)(ii) or (iii)
applies—that is earlier than the date of publication under
section 269ZC of a notice indicating the proposal to
undertake the review concerned; and
(b) in a circumstance to which subparagraph (1)(b)(ii) or (iv)
applies—that is earlier than the date of the declaration.
(7) A notice under subsection (1) must be published on the
Anti-Dumping Commission’s website.
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Section 269ZDBA
Division 5A—Anti-circumvention inquiries
269ZDBA What this Division is about
If a notice has been published under subsection 269TG(2) or
269TJ(2) in respect of goods, this Division allows a person
representing, or representing a portion of, the Australian industry
producing like goods to apply for the conduct of an
anti-circumvention inquiry in relation to the notice. This Division
also allows the Minister to request such an inquiry. It:
• sets out when applications may be made; and
• sets out the procedure to be followed by the Commissioner in dealing with applications or requests and preparing reports for
the Minister; and
• empowers the Minister, after consideration of such reports, to leave the notice unaltered or to alter the notice as appropriate.
269ZDBB Circumvention activities
(1) This section sets out when circumvention activity, in relation to a
notice published under subsection 269TG(2) or 269TJ(2), occurs.
Assembly of parts in Australia
(2) Circumvention activity, in relation to the notice, occurs if the
following apply:
(a) goods in the form of individual parts (the circumvention
goods) are exported to Australia;
(b) those parts are manufactured in a foreign country in respect
of which the notice applies;
(c) those parts are assembled in Australia, whether or not with
other parts, to create goods (the assembled goods) that would
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be the subject of the notice if they were exported to Australia
by an exporter in respect of which the notice applies;
(d) the total value of the parts manufactured in that foreign
country is a significant proportion of the value of the
assembled goods;
(e) section 8 or 10 of the Dumping Duty Act, as the case
requires, does not apply to the export of the circumvention
goods to Australia.
Assembly of parts in third country
(3) Circumvention activity, in relation to the notice, occurs if the
following apply:
(a) goods in the form of individual parts are manufactured in a
foreign country (the original country) in respect of which the
notice applies;
(b) those parts are assembled in a foreign country in respect of
which the notice does not apply, whether or not with other
parts, to create goods (the circumvention goods) that would
be the subject of the notice if they were exported to Australia
by an exporter in respect of which the notice applies;
(c) the circumvention goods are exported to Australia;
(d) the total value of the parts manufactured in the original
country is a significant proportion of the customs value
(within the meaning of section 159) of the circumvention
goods;
(e) section 8 or 10 of the Dumping Duty Act, as the case
requires, does not apply to the export of the circumvention
goods to Australia.
Export of goods through one or more third countries
(4) Circumvention activity, in relation to the notice, occurs if the
following apply:
(a) goods (the circumvention goods) are exported to Australia
from a foreign country in respect of which the notice does
not apply;
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(b) before that export, there were one or more other exports of
the goods from a foreign country to another foreign country;
(c) the first of those other exports was from a foreign country in
respect of which the notice applies;
(d) the circumvention goods would be the subject of the notice if
they were exported to Australia by an exporter in respect of
which the notice applies;
(e) section 8 or 10 of the Dumping Duty Act, as the case
requires, does not apply to the export of the circumvention
goods to Australia.
Arrangements between exporters
(5) Circumvention activity, in relation to the notice, occurs if the
following apply:
(a) goods (the circumvention goods) are exported to Australia
from a foreign country in respect of which the notice applies;
(b) the exporter exported the circumvention goods under an
arrangement with another exporter from that foreign country;
(c) the other exporter is an exporter in respect of which the
notice applies;
(d) the circumvention goods would be the subject of the notice if
they were exported to Australia by the other exporter;
(e) either:
(i) section 8 or 10 of the Dumping Duty Act, as the case
requires, does not apply to the export of the
circumvention goods to Australia; or
(ii) section 8 or 10 of the Dumping Duty Act, as the case
requires, applies to the export of the circumvention
goods to Australia, but the interim duty payable in
relation to that export is less than the interim duty that
would have been payable if the other exporter had
exported the goods to Australia.
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Avoidance of intended effect of duty
(5A) Circumvention activity, in relation to the notice, occurs if the
following apply:
(a) goods (the circumvention goods) are exported to Australia
from a foreign country in respect of which the notice applies;
(b) the exporter is an exporter in respect of which the notice
applies;
(c) either or both of sections 8 and 10 of the Dumping Duty Act
apply to the export of the circumvention goods to Australia;
(d) the importer of the circumvention goods, whether directly or
through an associate or associates, sells those goods in
Australia without increasing the price commensurate with the
total amount of duty payable on the circumvention goods
under the Dumping Duty Act;
(e) the circumstances covered by paragraphs (a) to (d) occur over
a reasonable period.
Regulations
(6) Circumvention activity, in relation to the notice, occurs in the
circumstances prescribed by the regulations for the purposes of this
subsection.
269ZDBC Applications and requests for conduct of an
anti-circumvention inquiry
Applications by Australian industry
(1) If:
(a) a notice (an original notice) has been published under
subsection 269TG(2) or 269TJ(2) in respect of goods; and
(b) a person representing, or representing a portion of, the
Australian industry producing like goods considers that one
or more circumvention activities in relation to the notice have
occurred; and
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(c) the person considers that it may be appropriate to alter the
notice because of the circumvention activities;
the person may, by application lodged with the Commissioner,
request that the Commissioner conduct an anti-circumvention
inquiry in relation to the notice.
(1A) If:
(a) a person lodges an application under subsection (1) with the
Commissioner; and
(b) the person describes, in the application, circumvention
activity, in relation to the original notice, within the meaning
of subsection 269ZDBB(5A); and
(c) the Commissioner publishes a notice (the inquiry notice)
under subsection 269ZDBE(4) because of the application;
the person must not lodge another application under subsection (1)
of this section describing circumvention activity, in relation to the
original notice, within the meaning of subsection 269ZDBB(5A),
within 12 months after the day the inquiry notice was published.
Requests by Minister
(2) If:
(a) a notice (an original notice) has been published under
subsection 269TG(2) or 269TJ(2) in respect of goods; and
(b) the Minister considers that one or more circumvention
activities in relation to the notice have occurred; and
(c) the Minister considers that it may be appropriate to alter the
notice because of the circumvention activities;
the Minister may, by notice in writing, request that the
Commissioner conduct an anti-circumvention inquiry in relation to
the original notice.
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Section 269ZDBD
269ZDBD Content and lodgement of applications for conduct of an
anti-circumvention inquiry
Content of application
(1) An application under subsection 269ZDBC(1) for the conduct of
an anti-circumvention inquiry in relation to an original notice must:
(a) be in writing; and
(b) be in a form approved by the Commissioner for the purposes
of this section; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated by the form; and
(e) be lodged in the manner approved under section 269SMS.
Note: For original notice, see section 269ZDBC.
(2) Without limiting subsection (1), the application must include:
(a) a description of the kind of goods that are the subject of the
original notice; and
(b) a description of the original notice the subject of the
application; and
(c) a description of the circumvention activities in relation to the
original notice that the applicant considers have occurred;
and
(d) a description of the alterations to the original notice that the
applicant considers should be made.
(2A) An application that describes circumvention activity, in relation to
the original notice, within the meaning of
subsection 269ZDBB(5A), must not describe any other kind of
circumvention activity in relation to that notice.
Time of lodgement
(3) The application is taken to have been lodged when the application
is first received by a Commission staff member doing duty in
relation to applications for the conduct of anti-circumvention
inquiries.
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(5) The day on which the application is taken to have been lodged
must be recorded on the application.
269ZDBE Consideration of applications and requests for conduct of
an anti-circumvention inquiry
Applications
(1) If an application under subsection 269ZDBC(1) for the conduct of
an anti-circumvention inquiry in relation to an original notice is
lodged with the Commissioner, the Commissioner must, within 20
days after receiving the application:
(a) examine the application; and
(b) if the Commissioner is not satisfied, having regard to the
application and any other information that the Commissioner
considers relevant, of either or both of the matters referred to
in subsection (2)—reject the application and inform the
applicant, by notice in writing, accordingly.
Note: For original notice, see section 269ZDBC.
(2) For the purposes of subsection (1), the matters to be considered in
relation to an application are:
(a) that the application complies with section 269ZDBD; and
(b) that there appear to be reasonable grounds for asserting that
one or more circumvention activities in relation to the
original notice have occurred.
(3) The notice informing the applicant of the rejection of the
application must set out the reasons why the Commissioner was
not satisfied of either or both of the matters referred to in
subsection (2).
(4) If the Commissioner does not reject an application for the conduct
of an anti-circumvention inquiry in relation to the original notice,
the Commissioner must publish a notice on the Anti-Dumping
Commission’s website indicating that such an inquiry is to be
conducted.
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Section 269ZDBE
Requests
(5) If, under subsection 269ZDBC(2), the Minister requests the
Commissioner to conduct an anti-circumvention inquiry in relation
to an original notice, the Commissioner must, on receipt of that
request, publish a notice on the Anti-Dumping Commission’s
website indicating that such an inquiry is to be conducted.
Note: For original notice, see section 269ZDBC.
Content of notice
(6) A notice (the inquiry notice) published by the Commissioner under
subsection (4) or (5) must:
(a) describe the kind of goods to which the inquiry relates; and
(b) describe the original notice the subject of the inquiry; and
(c) state that the inquiry will examine whether circumvention
activities in relation to the original notice have occurred; and
(d) indicate that a report will be made to the Minister:
(i) unless subparagraph (ii) applies—within 155 days after
the day the inquiry notice is published or such longer
period as the Minister allows under section 269ZHI; or
(ii) if the inquiry relates to whether circumvention activity,
in relation to the original notice, within the meaning of
subsection 269ZDBB(5A), has occurred—within 100
days after the day the inquiry notice is published or such
longer period as the Minister allows under
section 269ZHI; and
(e) invite interested parties to lodge with the Commissioner,
within 37 days after the day of publication of the inquiry
notice, submissions concerning the inquiry; and
(f) if subparagraph (d)(i) applies—state that:
(i) within 110 days after the publication of the inquiry
notice; or
(ii) within such longer period as the Minister allows under
section 269ZHI;
the Commissioner will place on the public record a statement
of the essential facts on which the Commissioner proposes to
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base a recommendation to the Minister in relation to the
original notice; and
(g) if subparagraph (d)(i) applies—invite interested parties to
lodge with the Commissioner, within 20 days of that
statement being placed on the public record, submissions in
response to that statement; and
(h) indicate the address at which, or the manner in which,
submissions under paragraph (e) or (g) may be lodged.
269ZDBEA Termination of anti-circumvention inquiry
General inquiry
(1) If:
(a) the Commissioner publishes a notice under
subsection 269ZDBE(4); and
(b) subparagraph 269ZDBE(6)(d)(i) applies; and
(c) before the Commissioner would otherwise be required to
place on the public record a statement referred to in
subsection 269ZDBF(1), the Commissioner becomes
satisfied that no circumvention activity in relation to the
original notice has occurred;
the Commissioner may terminate the anti-circumvention inquiry
concerned.
Note: For original notice, see section 269ZDBC.
Accelerated inquiry
(2) If:
(a) the Commissioner publishes a notice under
subsection 269ZDBE(4); and
(b) subparagraph 269ZDBE(6)(d)(ii) applies; and
(c) the Commissioner is satisfied that no circumvention activity,
in relation to the original notice, within the meaning of
subsection 269ZDBB(5A), has occurred;
the Commissioner may terminate the anti-circumvention inquiry
concerned.
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Section 269ZDBF
Note: For original notice, see section 269ZDBC.
Notice of termination decision
(3) The Commissioner must:
(a) give public notice of a decision under subsection (1) or (2);
and
(b) notify the applicant for the conduct of the anti-circumvention
inquiry of the decision; and
(c) inform the applicant of the applicant’s right, within 30 days
after the applicant is so notified, to apply for a review of the
decision by the Review Panel under Division 9.
269ZDBF Statement of essential facts in relation to conduct of an
anti-circumvention inquiry
(1) If the Commissioner publishes a notice under
subsection 269ZDBE(4) or (5) about the conduct of an
anti-circumvention inquiry in relation to an original notice and
subparagraph 269ZDBE(6)(d)(i) applies, the Commissioner must:
(a) within 110 days after the publication of the notice under
subsection 269ZDBE(4) or (5); or
(b) within such longer period as the Minister allows under
section 269ZHI;
place on the public record a statement of the facts (the statement of
essential facts) on which the Commissioner proposes to base a
recommendation to the Minister in relation to the original notice.
Note: For original notice, see section 269ZDBC.
(2) In formulating the statement of essential facts, the Commissioner:
(a) must have regard to:
(i) the application or request; and
(ii) any submissions concerning the inquiry that are
received by the Commissioner within 37 days after the
publication of the notice under subsection 269ZDBE(4)
or (5); and
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(b) may have regard to any other matters that the Commissioner
considers relevant.
Late submissions
(3) The Commissioner is not obliged to have regard to a submission
concerning the inquiry that is received by the Commissioner after
the end of the period referred to in subparagraph (2)(a)(ii) if to do
so would, in the Commissioner’s opinion, prevent the timely
placement of the statement of essential facts on the public record.
269ZDBG Report on anti-circumvention inquiry
Commissioner recommendations
(1) The Commissioner must, after conducting an anti-circumvention
inquiry in relation to an original notice and within:
(a) if subparagraph 269ZDBE(6)(d)(i) applies—155 days after
the day the notice under subsection 269ZDBE(4) or (5) about
the inquiry is published or such longer period as the Minister
allows under section 269ZHI; or
(b) if subparagraph 269ZDBE(6)(d)(ii) applies—100 days after
the day the notice under subsection 269ZDBE(4) or (5) about
the inquiry is published or such longer period as the Minister
allows under section 269ZHI;
give the Minister a report recommending:
(c) the original notice remain unaltered; or
(d) the following:
(i) the original notice be altered because the Commissioner
is satisfied that circumvention activities in relation to
the original notice have occurred;
(ii) the alterations to be made to the original notice.
Note: For original notice, see section 269ZDBC.
(2) In deciding on the recommendations to be made to the Minister in
the report, the Commissioner:
(a) if paragraph (1)(a) applies—must have regard to:
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(i) the application or request for the inquiry; and
(ii) any submission concerning the inquiry to which the
Commissioner has had regard for the purpose of
formulating the statement of essential facts in relation to
the inquiry; and
(iii) that statement of essential facts; and
(iv) any submission made in response to that statement that
is received by the Commissioner within 20 days after
the placing of that statement on the public record; and
(aa) if paragraph (1)(b) applies—must have regard to:
(i) the application or request for the inquiry; and
(ii) any submission concerning the inquiry that is received
by the Commissioner within 37 days after the
publication of the notice under subsection 269ZDBE(4)
or (5); and
(b) in any case—may have regard to any other matter that the
Commissioner considers to be relevant to the inquiry.
Late submissions
(3) The Commissioner is not obliged to have regard to a submission
made in response to the statement of essential facts that is received
by the Commissioner after the end of the period referred to in
subparagraph (2)(a)(iv) if to do so would, in the Commissioner’s
opinion, prevent the timely preparation of the report to the
Minister.
(3A) The Commissioner is not obliged to have regard to a submission
concerning the inquiry that is received by the Commissioner after
the end of the period referred to in subparagraph (2)(aa)(ii) if to do
so would, in the Commissioner’s opinion, prevent the timely
preparation of the report to the Minister.
Reasons for Commissioner recommendations
(4) The report to the Minister must include a statement of the
Commissioner’s reasons for any recommendation contained in the
report that:
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(a) sets out the material findings of fact on which that
recommendation is based; and
(b) provides particulars of the evidence relied on to support those
findings.
269ZDBH Minister’s powers in relation to anti-circumvention
inquiry
Minister’s decision
(1) After considering the report of the Commissioner and any other
information that the Minister considers relevant, the Minister must
declare, by notice published in accordance with subsection (9), that
for the purposes of this Act and the Dumping Duty Act:
(a) the original notice is to remain unaltered; or
(b) the alterations specified in the declaration are taken to have
been made to the original notice, with effect on and after a
day specified in the declaration.
Note: For original notice, see section 269ZDBC.
(2) Without limiting subsection (1), the alterations may be of the
following kind:
(a) the specification of different goods that are to be the subject
of the original notice;
(b) the specification of different foreign countries that are to be
the subject of the original notice;
(c) the specification of different exporters that are to be the
subject of the original notice;
(d) in relation to existing exporters that are the subject of the
original notice—the specification of different variable factors
in respect of one or more of those exporters;
(e) in relation to exporters that are to be the subject of the
original notice—the specification of variable factors in
respect of those exporters.
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Timing of decision
(3) The Minister must make a declaration under subsection (1) within:
(a) 30 days after receiving the report; or
(b) if the Minister considers there are special circumstances that
prevent the declaration being made within that period—such
longer period as the Minister considers appropriate.
(4) If paragraph (3)(b) applies, the Minister must give public notice of
the longer period.
Declaration has effect according to its terms
(5) If the Minister makes a declaration under subsection (1), that
declaration has effect according to its terms.
Notification of declaration
(6) The Minister must, as soon as practicable after the making of a
declaration under subsection (1) that affects an exporter, inform
that exporter of the terms of the declaration.
Declaration may cover more than one exporter
(7) Nothing in this section is taken to imply that the Minister cannot
simultaneously make the same declaration in relation to more than
one exporter.
When declaration takes effect
(8) A day specified in a declaration as mentioned in paragraph (1)(b)
must not be earlier than the day of publication of the notice under
subsection 269ZDBE(4) or (5) about the conduct of an
anti-circumvention inquiry in relation to the original notice.
Manner of publication
(9) A notice under subsection (1) must be published on the
Anti-Dumping Commission’s website.
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Section 269ZDC
Division 6—Certain exporters may seek accelerated review
of dumping duty notices or countervailing duty
notices
269ZDC What this Division is about
This Division provides for the early review of a dumping duty
notice or a countervailing duty notice on the application of certain
exporters of goods covered by the notice. The review can be sought
when a review of the notice under Division 5 would not be
available and is only open to new exporters.
269ZE Circumstances in which accelerated review may be sought
(1) If a dumping duty notice or a countervailing duty notice has been
published:
(a) in respect of goods exported from a particular country of
export; or
(b) in respect of goods exported by new exporters from a
particular country of export;
a new exporter from that country (other than such an exporter in
respect of whom a declaration has already been made under
paragraph 269ZG(3)(b) in respect of a previous application) may,
by application lodged with the Commissioner, request an
accelerated review of that notice in so far as it affects that exporter.
(2) If the Commissioner is satisfied that:
(a) because that exporter refused to co-operate, in relation to the
application for publication of that notice, the exportations of
that exporter were not investigated; or
(b) the exporter is related to an exporter whose exports were
examined in relation to the application for publication of that
notice;
the Commissioner may reject the application.
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countervailing duty notices
Section 269ZF
(3) If, during the course of an accelerated review, the Commissioner
becomes satisfied that:
(a) the exporter is refusing to co-operate with any aspect of the
review; or
(b) the exporter is related to an exporter whose exports were
examined in relation to the application for publication of that
notice;
the Commissioner may terminate the review.
(4) For the purposes of this section, an exporter is taken to be related
to another exporter if the 2 exporters are associates of each other
under subsection 269TAA(4).
269ZF Application for accelerated review
(1) An application for accelerated review must be in writing, be lodged
in the manner approved under section 269SMS, and contain:
(a) a description of the kind of goods to which the dumping duty
notice or countervailing duty notice relates; and
(b) a statement of the basis on which the exporter considers that
the particular notice is inappropriate so far as the exporter is
concerned.
(2) The application is taken to have been lodged when the application
is first received by a Commission staff member doing duty in
relation to applications for accelerated review.
(3) The day on which an application is taken to be lodged must be
recorded on the application.
269ZG Consideration of application
(1) The Commissioner must, after considering the application and
making such inquiries as the Commissioner thinks appropriate,
give the Minister a report recommending:
(a) that the dumping duty notice or countervailing duty notice
the subject of the application remain unaltered; or
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Section 269ZG
(b) that the dumping duty notice or countervailing duty notice
the subject of the application be altered so as to apply to the
applicant as if different variable factors had been fixed;
and set out the Commissioner’s reasons for so recommending.
(2) A report by the Commissioner under subsection (1) must be
completed as soon as practicable and in any case not later than 100
days after the day the application is lodged.
(3) After considering the recommendation of the Commissioner and
the reasons for the recommendation, the Minister must, by notice
published on the Anti-Dumping Commission’s website:
(a) declare that, for the purposes of this Act and the Dumping
Duty Act, the original dumping duty notice or countervailing
duty notice is to remain unchanged; or
(b) declare that, with effect from the date the application is
lodged, this Act and the Dumping Duty Act have effect as if
the original dumping duty notice or countervailing duty
notice had applied to the applicant but the Minister had fixed
specified different variable factors relevant to the
determination of duty;
and, where the Minister does so, the declaration has effect
according to its terms.
(3A) The Minister must make a declaration under subsection (3) within:
(a) 30 days after receiving the report; or
(b) if the Minister considers there are special circumstances that
prevent the declaration being made within that period—such
longer period as the Minister considers appropriate.
(3B) If paragraph (3A)(b) applies, the Minister must give public notice
of the longer period.
(4) The Minister must, as soon as practicable after the issue of a notice
under subsection (3), notify the applicant of the term of the notice.
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countervailing duty notices
Section 269ZH
269ZH Effect of accelerated review
If an application for accelerated review of a dumping duty notice
or a countervailing duty notice is lodged:
(a) no interim duty can be collected in respect of consignments
of goods, to which the application relates, entered for home
consumption after the application is lodged and until the
completion of the review; but
(b) the Commonwealth may, on the importation of goods to
which the application relates, require and take securities
under section 42 in respect of interim duty that may be
payable.
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Section 269ZHA
Division 6A—Continuation of anti-dumping measures
269ZHA What this Division is about
This Division provides for the Commissioner to alert interested
parties to the anticipated termination of anti-dumping measures and
provide them with an opportunity, before those measures expire, to
apply for a continuation of the measures. The Division:
• sets out the consequences if no application is made;
• outlines the procedure to be followed by the Commissioner in dealing with an application and preparing a report for the
Minister;
• empowers the Minister, after consideration of that report, either to decide that the measures will expire or to take steps
to ensure the continuation of the measures.
269ZHB Applications for continuation of anti-dumping measures
(1) Not later than 9 months before particular anti-dumping measures
expire, the Commissioner must publish on the Anti-Dumping
Commission’s website a notice:
(a) informing persons that the dumping duty notice,
countervailing duty notice or undertaking comprising those
measures is due to expire on a specified day (the specified
expiry day); and
(b) inviting the following persons to apply within 60 days to the
Commissioner, in accordance with section 269ZHC, for a
continuation of those measures:
(i) the person whose application under section 269TB
resulted in those measures;
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Section 269ZHC
(ii) persons representing the whole or a portion of the
Australian industry producing like goods to the goods
covered by those measures.
(2) If the Minister makes a declaration under paragraph 269ZG(3)(b)
in relation to an anti-dumping duty notice or countervailing duty
notice, the original dumping duty notice or countervailing duty
notice and that notice as modified because of that declaration are
both to be treated, for the purposes of this Division and despite
section 269TM, as if they had been issued at the time of issue of
the original notice.
(3) If no application for the continuation of the anti-dumping measures
is received by the Commissioner within the period specified in the
notice, then, on the specified expiry day:
(a) to the extent that the measures comprise a dumping duty
notice—that notice expires; and
(b) to the extent that the measures comprise a countervailing
duty notice—that notice expires; and
(c) to the extent that the measures comprise the giving of an
undertaking—the person who gave the undertaking is taken
to be released from the undertaking and the investigation
giving rise to the undertaking is terminated.
269ZHC Content and lodgment of application for continuation of
anti-dumping measures
(1) An application under section 269ZHB must:
(a) be in writing; and
(b) be in a form approved by the Commissioner for the purposes
of this section; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form; and
(e) be lodged in the manner approved under section 269SMS.
(2) The application is taken to have been lodged when the application
is first received by a Commission staff member doing duty in
relation to applications for continuation of anti-dumping measures.
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Section 269ZHD
(3) The day on which the application is taken to have been lodged
must be recorded on the application.
269ZHD Consideration of applications for continuation of
anti-dumping measures
(1) If an application or applications for continuation of anti-dumping
measures are lodged with the Commissioner in accordance with
section 269ZHC, the Commissioner must, within 20 days after the
end of the 60 days referred to in paragraph 269ZHB(1)(b):
(a) examine each such application; and
(b) if the Commissioner is not satisfied in relation to any of the
applications, having regard to the application and to any
other information that the Commissioner considers relevant,
of one or more of the matters referred to in subsection (2);
the Commissioner must reject each such application and inform the
applicant, by notice in writing, accordingly.
(2) For the purposes of subsection (1), the matters to be considered in
relation to an application are:
(a) whether the application complies with section 269ZHC; and
(b) whether there appear to be reasonable grounds for asserting
that the expiration of the anti-dumping measures to which the
application relates might lead, or might be likely to lead, to a
continuation of, or a recurrence of, the material injury that
the measures are intended to prevent.
(3) A notice informing an applicant of the rejection of an application
must set out the reasons why the Commissioner was not satisfied
of one or more of the matters set out in subsection (2).
(4) If the Commissioner decides not to reject an application for
continuation of anti-dumping measures taken in respect of goods as
they affect a particular exporter of those goods, the Commissioner
must publish a notice on the Anti-Dumping Commission’s website
indicating that it is proposed to inquire whether continuation of the
measures is justified.
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(5) The notice published by the Commissioner must:
(a) describe the kind of goods to which the anti-dumping
measures apply; and
(b) describe the measures to which the application relates; and
(c) indicate that a report as to the continuation of these measures
will be made to the Minister:
(i) within 155 days after the date of publication of the
notice; or
(ii) within such longer period as the Minister allows under
section 269ZHI; and
(d) invite interested parties to lodge with the Commissioner,
within 37 days after the date of publication of the notice,
submissions concerning the continuation of the measures;
and
(e) state that:
(i) within 110 days after the publication of the notice; or
(ii) such longer period as the Minister allows under
section 269ZHI;
the Commissioner will place on the public record a statement
of the essential facts on which the Commissioner proposes to
base a recommendation concerning the continuation of the
measures; and
(f) invite interested parties to lodge with the Commissioner,
within 20 days of that statement being placed on the public
record, submissions in response to that statement; and
(g) indicate the address at which, or the manner in which,
submissions under paragraph (d) or (f) can be lodged.
269ZHE Statement of essential facts in relation to continuation of
anti-dumping measures
(1) If the Commissioner publishes a notice under
subsection 269ZHD(4) concerning the continuation of
anti-dumping measures, he or she must, within 110 days after the
publication of the notice or such longer period as the Minister
allows under section 269ZHI, ensure that there is placed on the
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public record a statement of the facts (the statement of essential
facts) on which the Commissioner proposes to base his or her
recommendation to the Minister concerning the continuation of
those measures.
(2) Subject to subsection (3), in formulating the statement of essential
facts, the Commissioner:
(a) must have regard to:
(i) the application concerned; and
(ii) any submissions relating generally to the inquiry that
are received by the Commissioner within 37 days after
the publication of the notice under
subsection 269ZHD(4); and
(b) may have regard to any other matters that the Commissioner
considers relevant.
(3) The Commissioner is not obliged to have regard to any
submissions relating generally to the inquiry that are received by
the Commissioner after the end of the period referred to in
subparagraph (2)(a)(ii) if to do so would, in the Commissioner’s
opinion, prevent the timely placement of the statement of essential
facts on the public record.
269ZHF Report on application for continuation of anti-dumping
measures
(1) The Commissioner must, after conducting an inquiry into the
continuation of anti-dumping measures and within 155 days after
the date of publication of the notice under subsection 269ZHD(4)
in relation to those measures or such longer period as the Minister
allows under section 269ZHI, give the Minister a report
recommending:
(a) to the extent that the measures involved the publication of a
dumping duty notice or a countervailing duty notice:
(i) that the notice remain unaltered; or
(ii) that the notice cease to apply to a particular exporter or
to a particular kind of goods; or
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(iii) that the notice have effect in relation to a particular
exporter or to exporters generally, as if different
variable factors had been ascertained; or
(iv) that the notice expire on the specified expiry day; and
(b) to the extent that the measures involved the acceptance by the
Minister of an undertaking:
(i) that the undertaking remain unaltered; or
(ii) that the Minister seek a variation of the terms of the
undertaking as indicated in the Commissioner’s report;
or
(iii) that the undertaking expire on the specified expiry day.
(2) The Commissioner must not recommend that the Minister take
steps to secure the continuation of the anti-dumping measures
unless the Commissioner is satisfied that the expiration of the
measures would lead, or would be likely to lead, to a continuation
of, or a recurrence of, the dumping or subsidisation and the
material injury that the anti-dumping measure is intended to
prevent.
(3) Subject to subsection (4), in deciding on the recommendations to
be made to the Minister in the Commissioner’s report, the
Commissioner:
(a) must have regard to:
(i) the application for continuation of the anti-dumping
measures; and
(ii) any submission relating generally to the continuation of
the measures to which the Commissioner has had regard
for the purpose of formulating the statement of essential
facts in relation to the continuation of those measures;
and
(iii) that statement of essential facts; and
(iv) any submission made in response to that statement that
is received by the Commissioner within 20 days after
the placing of that statement on the public record; and
(b) may have regard to any other matter that the Commissioner
considers to be relevant to the inquiry.
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(4) The Commissioner is not obliged to have regard to any submission
made in response to the statement of essential facts that is received
after the end of the period referred to in subparagraph (3)(a)(iv) if
to do so would, in the Commissioner’s opinion, prevent the timely
preparation of the report to the Minister.
(5) The report to the Minister must include a statement of the
Commissioner’s reasons for any recommendation contained in the
report that:
(a) sets out the material findings of fact on which that
recommendation is based; and
(b) provides particulars of the evidence relied on to support those
findings.
269ZHG Powers of the Minister in relation to continuation of
anti-dumping measures
(1) After considering the report of the Commissioner and any other
information that the Minister considers relevant, the Minister must
by notice published in accordance with subsection (2):
(a) declare that the Minister has decided not to secure the
continuation of the anti-dumping measures concerned; or
(b) declare that the Minister has decided to secure the
continuation of the anti-dumping measures concerned.
Note: Subsection (3) deals with the end of the anti-dumping measures and
subsection (4) deals with the continuation of the anti-dumping
measures.
(1A) If the Minister receives the report less than 30 days before the
specified expiry day, the Minister must make the declaration before
that day.
(1B) If subsection (1A) does not apply, the Minister must make the
declaration within:
(a) 30 days after receiving the report; or
(b) if the Minister considers there are special circumstances that
prevent the declaration being made within that period—such
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longer period, ending before the specified expiry day, as the
Minister considers appropriate.
(1C) If paragraph (1B)(b) applies, the Minister must give public notice
of the longer period.
(2) A notice under subsection (1) must be published:
(a) before the expiry day specified in the notice; and
(b) on the Anti-Dumping Commission’s website.
(3) If the Minister declares that he or she has decided not to secure the
continuation of the anti-dumping measures, then, on the specified
expiry day:
(a) to the extent that the measures comprise a dumping duty
notice—that notice expires; and
(b) to the extent that the measures comprise a countervailing
duty notice—that notice expires; or
(c) to the extent that the measures comprise the giving of an
undertaking—the person who gave the undertaking is taken
to be released from the undertaking and the investigation
giving rise to the undertaking is terminated;
as the case requires.
(4) If the Minister declares that he or she has decided to secure the
continuation of the anti-dumping measures, the continuation of
those measures is so secured:
(a) to the extent that the measures comprise the publication of a
dumping duty notice or a countervailing duty notice:
(i) by the Minister determining, in writing, that the notice
continues in force after the specified expiry day; or
(ii) by the Minister determining, in writing, that the notice
continues in force after the specified expiry day but that,
after that day, the notice ceases to apply in relation to a
particular exporter or to a particular kind of goods; or
(iii) by the Minister determining, in writing, that the notice
continues in force after the specified expiry day but that,
after that day, the notice has effect, in relation to a
particular exporter or to exporters generally, as if the
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Minister had fixed different specified variable factors in
relation to that exporter or to exporters generally,
relevant to the determination of duty; and
(b) to the extent that the measures involve the acceptance of an
undertaking:
(i) by the person who gave the undertaking agreeing to
extend it beyond the specified expiry day (without any
variation) or, if the person will not so agree, by the
Minister publishing a dumping duty notice or a
countervailing duty notice to take effect on the day after
the specified expiry day in substitution for the
undertaking; or
(ii) by the person who gave the undertaking agreeing to
extend it beyond the specified expiry day with the
variations sought by the Minister or, if the person will
not so agree, by the Minister publishing a dumping duty
notice or a countervailing duty notice to take effect on
the day after the specified expiry day in substitution for
the undertaking.
(5) If the Minister secures the continuation of anti-dumping measures
in accordance with this section, the measures continue in force for
5 years after the specified expiry day unless:
(a) in the case of a dumping duty notice or a countervailing duty
notice—the notice is revoked before the end of that period; or
(b) in the case of an undertaking—provision is made for its
earlier expiration.
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Division 7 Procedural and evidentiary matters
Section 269ZHH
Division 7—Procedural and evidentiary matters
269ZHH What this Division is about
This Division:
• enables extension of various periods for doing things under this Part if the Minister is satisfied it is necessary;
• provides for the giving of public notice of decisions and determinations under this Part;
• provides for the Commissioner to maintain a public record of investigations, reviews and inquiries conducted by the
Commissioner under this Part.
269ZHI Minister may extend certain periods of time
(1) The Commissioner may give the Minister a written request for one
or more of the following:
(a) an extension of the 110-day period referred to in
subsection 269TDAA(1);
(b) an extension of the 155-day period referred to in
subsection 269TEA(1);
(c) an extension of the 155-day period referred to in
subsection 269X(1);
(d) an extension of the 110-day period referred to in
subsection 269ZD(1);
(e) an extension of the 155-day period referred to in
subsection 269ZDA(1);
(ea) an extension of the 110-day period referred to in
subsection 269ZDBF(1);
(eb) an extension of the 155-day period referred to in
paragraph 269ZDBG(1)(a);
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(ec) an extension of the 100-day period referred to in
paragraph 269ZDBG(1)(b);
(f) an extension of the 110-day period referred to in
subsection 269ZHE(1);
(g) an extension of the 155-day period referred to in
subsection 269ZHF(1).
(2) The Commissioner must give reasons for the request.
(3) The Minister may approve a request if the Minister is satisfied that
it is reasonable to do so. The Minister must notify the
Commissioner of the extension period.
(4) If the Minister refuses a request, the Minister must notify the
Commissioner of the refusal.
(5) The Minister may grant more than one extension of a period
referred to in subsection (1).
269ZI Public notice
(1) If a person or body is required or empowered to give public notice
of a decision or determination but the provision requiring or
empowering the giving of that notice does not specify where the
notice is to be given, it is to be published on the Anti-Dumping
Commission’s website.
(2) If a person or body is required or empowered to give public notice
of a decision or determination, whether because of subsection (1)
or otherwise, that person or body must:
(a) set out in the notice particulars of the decision or
determination made; and
(b) set out in the notice, or in a separate report to which the
notice refers, the reasons for the decision or determination
including all material findings of fact or law on which the
decision or determination is based; and
(c) if a person has a right to have the decision or determination
reviewed by another body or referred to another body for
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review—set out in the notice full particulars of those rights;
and
(d) if the material findings of fact or law are contained in a
separate report—ensure that copies of the report are freely
available and that the manner of obtaining a copy is set out in
the notice.
(3) A person or body required or empowered to give public notice of a
decision or determination must:
(a) ensure that a copy of the notice and, where appropriate, of a
report to which the notice refers, is provided to each country
whose exporters are affected by the decision or
determination; and
(b) give a copy of the report to each other interested party known
to be affected by the decision or determination.
(4) If the Commissioner gives public notice of a decision under
paragraph 269TD(4)(b) to require securities in respect of interim
duty that may become payable, the particulars of the decision to
require those securities as set out in the notice should include, in
particular:
(a) the names of the exporters of the goods concerned, or, where
this is impracticable, the name of the country or countries of
export concerned; and
(b) a description of the goods either in terms of an item of the
Customs Tariff Act 1995 or otherwise; and
(c) in the case of an application for the publication of a notice
under section 269TG or 269TH:
(i) particulars of dumping margins established in relation to
each of the exporters involved; and
(ii) an explanation of the methods used to compare export
prices and normal values to establish those dumping
margins;
(d) in the case of an application for the publication of a notice
under section 269TJ or 269TK—the amount of subsidy
established in relation to each of the exporters involved; and
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(e) the considerations relevant to the determination of material
injury to an industry, or of material hindrance to the
establishment of an industry, for the purposes of the
preliminary affirmative determination.
(5) If the Minister gives public notice:
(a) of a decision under section 269TG or 269TH to publish a
dumping duty notice; or
(b) of a decision under section 269TL not to publish such a
notice;
then, for the purposes of the public notice:
(c) the particulars of the decision should include:
(i) the matters referred to in paragraphs (4)(a), (b) and (c);
and
(ii) particulars of the export price and normal value of the
goods concerned ascertained, or last ascertained, for the
purposes of subsection 269TG(1) or (2) or 269TH(1) or
(2); and
(iii) any considerations relevant to a determination of
material injury to an industry, or of material hindrance
to the establishment of an industry, for the purposes of
the decision; and
(d) if the decision involves any retrospective imposition of
duty—the reasons for the decision should include the basis
for the retrospective imposition of duty.
(6) If the Minister gives public notice:
(a) of a decision under section 269TJ or 269TK to publish a
countervailing duty notice; or
(b) of a decision under section 269TL not to publish such a
notice;
then, for the purposes of the public notice:
(c) the particulars of the decision should include:
(i) the matters referred to in paragraphs (4)(a), (b) and (d);
and
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(ii) particulars of the countervailable subsidy received in
respect of the goods concerned ascertained, or last
ascertained, for the purposes of subsection 269TJ(1) or
(2) or 269TK(1) or (2); and
(iii) any considerations relevant to a determination of
material injury, to an industry or of material hindrance
to the establishment of an industry, for the purposes of
the decision; and
(d) if the decision involves any retrospective imposition of
duty—the reasons for the decision should include the basis
for the retrospective imposition of duty.
(7) If the Minister gives public notice under subsection 269TG(6) of a
decision to accept an undertaking by an exporter of goods, the
particulars of the decision to accept that undertaking should
include, in particular:
(a) the name of the exporter of the goods concerned; and
(b) a description of the goods either in terms of an item of the
Customs Tariff Act 1995 or otherwise; and
(c) the price below which, in accordance with the terms of the
undertaking, the goods will not be sold for export to
Australia.
(8) If the Minister gives public notice under subsection 269TJ(3C) of a
decision to accept an undertaking given by a government of a
country of export in relation to the export trade to Australia in like
goods, the particulars of the decision to accept that undertaking
should include, in particular:
(a) the name of the government of the country of export; and
(b) a description of the goods either in terms of an item of the
Customs Tariff Act 1995 or otherwise; and
(c) details of the changes proposed to be made to the
countervailable subsidy provided by that government in
respect of those goods.
(9) If, a person or body is required or empowered to give public notice
of a decision or determination:
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(a) the person or body must ensure that the notice given does not
contain any information that is claimed to be confidential or
to be information whose publication would adversely affect a
person’s business or commercial interests; but
(b) if it is practicable to do so, the person or body should include
in the notice a summary of that information in a form that
allows a reasonable understanding of the information without
breaching that confidentiality or adversely affecting those
interests.
(10) Nothing in this section limits the operation of another provision of
this Part that specifies the matters that must be included in a public
notice.
269ZJ Commissioner to maintain public record for certain purposes
(1) The Commissioner must, in relation to each application received
under section 269TB that leads to an investigation, each
application or request under section 269ZA that leads to a review,
each application or request under section 269ZDBC that leads to an
inquiry and each application under section 269ZHB that leads to an
inquiry:
(a) maintain a public record of the investigation, review or
inquiry conducted for the purposes of the application or
request, containing, subject to subsection (2), a copy of all
submissions from interested parties, the statement of essential
facts compiled in respect of that investigation, review or
inquiry, and a copy of all relevant correspondence between
the Commissioner and other persons; and
(b) draw the attention of all interested parties to the existence of
the public record, and to their entitlement to inspect that
record; and
(c) at the request of an interested party, make the record
available to that party for inspection.
(2) To the extent that information given to the Commissioner by a
person is claimed to be confidential or to be information whose
publication would adversely affect a person’s business or
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commercial interests, the person giving that information must
ensure that a summary of that information:
(a) that contains sufficient detail to allow a reasonable
understanding of the substance of the information; but
(b) that does not breach that confidentiality or adversely affect
those interests;
is given to the Commissioner for inclusion in the public record.
(3) A person is not required to give the Commissioner a summary of
information under subsection (2) for inclusion in the public record
if the person satisfies the Commissioner that there is no way such a
summary can be given to allow a reasonable understanding of the
substance of the information.
(4) If oral information is given to the Commissioner by a person, the
Commissioner must not take that information into account unless it
is subsequently put in writing by the person or by the
Commissioner and thereby becomes available, subject to
considerations of confidentiality and to the need to protect business
and commercial interests, as a part of the public record.
(5) If:
(a) in relation to an application under subsection 269TB(1) or
(2), 269ZA(1) or 269ZDBC(1) or section 269ZHB or to a
request under subsection 269ZA(3) or 269ZDBC(2), a person
claims that information is confidential or would adversely
affect a person’s business or commercial interests; and
(b) the Commissioner indicates to the party that he or she
disagrees with the claim;
but, despite the opinion of the Commissioner, the person making
the claim will not:
(c) agree to the inclusion of the information in the public record;
or
(d) prepare a summary of the information for inclusion in that
record;
the Commissioner may disregard the information unless it is
demonstrated that the information is correct.
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(6) If:
(a) in relation to an application under subsection 269TB(1) or
(2), 269ZA(1) or 269ZDBC(1) or section 269ZHB or to a
request under subsection 269ZA(3) or 269ZDBC(2), a person
claims that information is confidential or would adversely
affect a person’s business or commercial interests; and
(b) the Commissioner indicates to the party that he or she agrees
with the claim;
but the person making the claim will not prepare a summary of the
information for inclusion in that record, the Commissioner may
disregard the information unless it is demonstrated that the
information is correct.
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Division 8 Review Panel
Section 269ZK
Division 8—Review Panel
269ZK What this Division is about
This Division establishes the Review Panel. It:
• deals with the appointment of members to the Panel; and
• deals with the terms and conditions for members; and
• provides for the provision of resources to the Panel; and
• regulates the disclosure of information in the Panel’s control.
269ZL Establishment of Review Panel
The Review Panel is established by this section.
269ZM Membership of the Review Panel
The Review Panel consists of the following members:
(a) a Senior Member;
(b) at least 2 other members.
269ZN Review Panel’s powers
The Review Panel has power to do all things necessary or
convenient to be done for or in connection with the performance of
its functions under this Part in relation to the review of certain
decisions made by the Minister or the Commissioner.
Note: Sections 269ZZA and 269ZZN set out these reviewable decisions.
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Section 269ZO
269ZO Protection of members
A member of the Review Panel has, in the performance of his or
her duties as a member, the same protection and immunity as a
Justice of the High Court.
269ZP Appointment of members
(1) Each member of the Review Panel is to be appointed by the
Minister by written instrument.
(2) A member of the Review Panel holds office on a part-time basis.
(3) The Minister must not appoint an officer of Customs, the
Commissioner or a Commission staff member as a member of the
Review Panel.
(4) A person must not be appointed as a member of the Review Panel
unless the Minister is satisfied that the person has appropriate
qualifications, knowledge or experience.
269ZQ Period of appointment for members
A member of the Review Panel holds office for the period
specified in the instrument of appointment. The period must not
exceed 3 years.
Note: For reappointment, see section 33AA of the Acts Interpretation Act
1901.
269ZR Terms and conditions of appointment
(1) A member of the Review Panel holds office on such terms and
conditions as are determined in writing by the Minister.
(2) An office of Review Panel member is not a public office for the
purposes of Part II of the Remuneration Tribunal Act 1973.
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Section 269ZS
269ZS Disclosure of interests to the Minister
A member of the Review Panel must give written notice to the
Minister of any direct or indirect pecuniary interest that the
member has or acquires and that conflicts or could conflict with the
proper performance of the member’s functions.
269ZT Outside employment
A member of the Review Panel must not engage in any paid
employment that, in the Minister’s opinion, conflicts or may
conflict with the proper performance of the member’s duties.
269ZTA Resignation
(1) A member of the Review Panel may resign his or her appointment
by giving the Minister a written resignation.
(2) The resignation takes effect on the day it is received by the
Minister or, if a later day is specified in the resignation, on that
later day.
269ZTB Termination of appointment
(1) The Minister may terminate the appointment of a member of the
Review Panel for misbehaviour or physical or mental incapacity.
(2) The Minister may terminate the appointment of a member of the
Review Panel if:
(a) the member:
(i) becomes bankrupt; or
(ii) applies to take the benefit of any law for the relief of
bankrupt or insolvent debtors; or
(iii) compounds with his or her creditors; or
(iv) makes an assignment of his or her remuneration for the
benefit of his or her creditors; or
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Section 269ZTC
(b) the member engages in paid employment that, in the
Minister’s opinion, conflicts or may conflict with the proper
performance of the member’s duties (see section 269ZT); or
(c) the member fails, without reasonable excuse, to comply with
section 269ZS; or
(d) the member is absent from duty, except on leave of absence,
for 14 consecutive days or for 28 days in any 12 months.
269ZTC Acting appointments
The Minister may, by written instrument, appoint a person to act as
a member of the Review Panel:
(a) during a vacancy in the office of the member (whether or not
an appointment has previously been made to the office); or
(b) during any period, or during all periods, when the member:
(i) is absent from duty or from Australia; or
(ii) is, for any reason, unable to perform the duties of the
office.
Note: For rules that apply to acting appointments, see sections 33AB and
33A of the Acts Interpretation Act 1901.
269ZTD Provision of resources to Review Panel
(1) The Minister must arrange with the Review Panel for sufficient
resources (including personnel) to be made available to the Panel
to enable the Panel to perform the Panel’s functions effectively.
(2) If a person is performing services for the Review Panel under such
an arrangement, the person must perform those services in
accordance with the directions of the Panel.
269ZU Review Panel may supply information
(1) Subject to this section, the Review Panel may supply information
(including personal information) received by the Review Panel
under this Act to a person.
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(2) The Review Panel or a person whose services are being made
available to the Review Panel under section 269ZTD must not:
(a) except for the purposes of this Act, supply information (other
than personal information) to a person if the supplying of the
information would constitute a breach of confidence; and
(b) supply personal information to a person unless the
information is supplied to the Commissioner, or a
Commission staff member designated in writing by the
Commissioner, for purposes relating to a reinvestigation
conducted under section 269ZZL.
(3) Paragraph (2)(a) does not apply to the supply of information to:
(a) the Minister; or
(b) the Commissioner; or
(c) the Secretary of the Department; or
(d) a Commission staff member designated in writing by the
Commissioner; or
(e) a person who is employed in the Department and who is
designated in writing by the Secretary of the Department.
269ZV False or misleading information
(1) A person must not give the Review Panel any written information
that the person knows to be false or misleading in a material
particular.
Penalty: 20 penalty units.
(2) Subsection (1) does not apply to any written information if, at the
time when the person gives it to the Review Panel, the person:
(a) informs the Review Panel that it is false or misleading in a
material particular; and
(b) specifies in what respect it is, to the person’s knowledge,
false or misleading in a material particular.
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Section 269ZW
Division 9—Review by Review Panel
Subdivision A—Preliminary
269ZW What this Division is about
This Division sets out the procedures for review by the Review
Panel of certain decisions by the Minister or the Commissioner. It
includes:
• provisions dealing with definitions and other preliminary matters (Subdivision A); and
• the mechanism for review of certain Ministerial decisions (Subdivision B); and
• the mechanism for review of certain decisions made by the Commissioner (Subdivision C); and
• the keeping of a public record in relation to certain reviews conducted under this Division (Subdivision D).
This Division does not provide for a right of review of a decision
made by the Minister following a review under Division 6 or
Subdivision B of this Division.
269ZX Definitions
In this Division:
application means:
(a) in Subdivision B—an application for a review of a decision
by the Minister referred to in section 269ZZA; and
(b) in Subdivision C—an application for a review of a decision
by the Commissioner referred to in section 269ZZN.
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finding, in relation to a reviewable decision under Subdivision B,
means a finding on a material question of fact or on a conclusion
based on that fact.
interested party, in relation to a reviewable decision, means any
one of the following persons:
(a) if there was an application under section 269TB or 269V that
led to the making of the reviewable decision—the applicant
in relation to that application;
(aa) if there was an application under subsection 269ZA(1) that
led to the making of the reviewable decision—the applicant
in relation to that application;
(aaa) if there was an application under subsection 269ZDBC(1)
that led to the making of the reviewable decision—the
applicant in relation to that application;
(ab) if there was an application under section 269ZHB that led to
the making of the reviewable decision—the applicant in
relation to that application;
(b) a person representing, or representing a portion of, the
industry producing, or likely to be established to produce,
like goods to the goods the subject of the reviewable
decision;
(c) a person who:
(i) is or is likely to be directly concerned with the
importation or exportation into Australia of the goods
the subject of the reviewable decision; or
(ii) has been or is likely to be directly concerned with the
importation or exportation into Australia of like goods,
to the goods the subject to the reviewable decision;
(d) a person who is or is likely to be directly concerned with the
production or manufacture of:
(i) the goods the subject of the reviewable decision; or
(ii) like goods to those goods that have been, or are likely to
be, exported to Australia;
(e) a trade organisation a majority of whose members are, or are
likely to be, directly concerned with:
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(i) the production or manufacture of the goods the subject
of the reviewable decision or of like goods; or
(ii) the importation or exportation into Australia of those
goods; or
(iii) both the activities referred to in subparagraphs (i) and
(ii);
(f) the government of the country of export or country of origin:
(i) of goods the subject of the reviewable decision that
have been, or are likely to be, exported to Australia; or
(ii) of like goods to those goods that have been, or are likely
to be, exported to Australia.
reviewable decision means:
(a) in Subdivision B—a decision by the Minister referred to in
section 269ZZA; and
(b) in Subdivision C—a decision by the Commissioner referred
to in section 269ZZN.
269ZY Form and manner of applications
The Senior Member of the Review Panel must, by writing:
(a) approve a form for applications for a review under
Subdivision B or C; and
(b) approve the manner of making those applications.
269ZYA Constitution of Review Panel for purposes of review
For the purposes of a particular review under Subdivision B or C,
the Review Panel is to be constituted by a single member of the
Panel specified in a written direction given by the Senior Member
of the Panel.
269ZYB Member unavailable to complete review
(1) This section applies if:
(a) the Review Panel is undertaking a review under Subdivision
B or C; and
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(b) before the review has been completed, the member who
constitutes the Panel for the purposes of the review has:
(i) ceased to be a member; or
(ii) ceased to be available for the purposes of the review.
(2) The Senior Member of the Review Panel must give a written
direction reconstituting the Panel for the purposes of the review.
(3) The Review Panel, as so reconstituted, must complete the review
and may, for that purpose, have regard to any record of the
proceedings of the review made by the Panel as previously
constituted.
269ZZ Review Panel to have regard to same considerations as
Minister
(1) If the Review Panel is required, in conducting a review under
Subdivision B or C, to determine any matter ordinarily required to
be determined by the Minister under this Act or the Dumping Duty
Act, the Review Panel must determine the matter:
(a) in like manner as if it were the Minister; and
(b) having regard to the consideration to which the Minister
would be required to have regard if the Minister were
determining the matter.
(2) Subsection (1) applies in respect of goods that have not been
imported into Australia at the time of the Review Panel’s
determination in a matter in respect of those goods as if:
(a) the Review Panel’s determination of the matter were being
made after an importation of those goods into Australia; and
(b) the importation occurred at the time of the anticipated
importation of those goods into Australia.
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Section 269ZZA
Subdivision B—Review of Ministerial decisions
269ZZA Reviewable decisions
(1) This Subdivision deals with the review by the Review Panel of the
following decisions:
(a) a decision by the Minister to publish a dumping duty notice
under subsection 269TG(1) or (2) or 269TH(1) or (2), or a
countervailing duty notice under subsection 269TJ(1) or (2)
or 269TK(1) or (2);
(b) a decision by the Minister under subsection 269TL(1) not to
publish such a notice;
(c) a decision by the Minister under subsection 269ZDB(1);
(ca) a decision by the Minister under subsection 269ZDBH(1);
(d) a decision by the Minister under subsection 269ZHG(1).
(2) A reference to a decision by the Minister in subsection (1) does not
include a reference to such a decision made by the Minister
following a review under Division 6 or this Subdivision.
Note: The Review Panel only has the power to make certain
recommendations to the Minister following a review of a decision
under this Subdivision (see section 269ZZK). The Review Panel may
not revoke the Minister’s decision or substitute another decision.
269ZZB Overview of a review of Minister’s decision
The following diagram gives an overview of a review under this
Subdivision of a reviewable decision.
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Application for review of reviewable decision made
within 30 days of notification of decision
Review Panel to publish notice of the review
Submissions made to Review Panel
Review Panel to
conduct review
Review Panel may require
Commissioner to undertake
further investigation
Commissioner to give report
on further investigation
to Review Panel
Review Panel to make recommendation to Minister
Minister to consider Review Panel’s recommendation
and to make a decision
Reviewable decision
affirmed
Reviewable decision
revoked and new
decision substituted
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Section 269ZZC
269ZZC Who may seek a review?
A person who is an interested party in relation to a reviewable
decision may apply for a review of that decision under this
Subdivision.
269ZZD When must an application be made?
An application for a review must be made within 30 days after:
(a) for a decision referred to in paragraph 269ZZA(1)(a) or (b)—
a public notice of the decision is first published on the
Anti-Dumping Commission’s website under section 269ZI;
or
(b) for a decision referred to in paragraph 269ZZA(1)(c)—a
notice of the decision is first published on the Anti-Dumping
Commission’s website under subsection 269ZDB(1); or
(ba) for a decision referred to in paragraph 269ZZA(1)(ca)—a
notice of the decision is first published on the Anti-Dumping
Commission’s website under subsection 269ZDBH(1); or
(c) for a decision referred to in paragraph 269ZZA(1)(d)—a
notice of the decision is first published on the Anti-Dumping
Commission’s website under subsection 269ZHG(1).
269ZZE How must an application be made?
(1) An application must:
(a) be in writing; and
(b) be in accordance with a form approved under section 269ZY;
and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form; and
(e) be made in the manner approved under section 269ZY; and
(f) be accompanied by the fee prescribed in an instrument under
subsection (3).
(2) Without limiting paragraph (1)(c), an application must:
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(a) contain a full description of the goods to which the
application relates; and
(b) contain a statement setting out the grounds on which the
applicant believes the reviewable decision is not the correct
or preferable decision; and
(c) contain a statement setting out the decision (the proposed
decision) that the applicant considers the Minister should
have made; and
(d) contain a statement setting out how the grounds mentioned in
paragraph (b) support the making of the proposed decision;
and
(e) for a decision referred to in paragraph 269ZZA(1)(a), (c),
(ca) or (d)—contain a statement setting out how the proposed
decision is materially different from the reviewable decision.
Note: Sections 269ZZX and 269ZZY set out requirements concerning
confidential or sensitive commercial information that might be
contained in an application, including the need to accompany the
application with a summary of such information.
Fee
(3) The Minister may, by legislative instrument, prescribe a fee for the
purposes of paragraph (1)(f).
(4) The instrument may prescribe different fees for different kinds of
applications or different kinds of applicants.
(5) The instrument may make provision for, and in relation to, the
refund or waiver of any fee.
269ZZF Withdrawal of application
(1) An applicant may withdraw an application for a review.
(2) The withdrawal must:
(a) be in writing; and
(b) be made in the manner approved under section 269ZY for
making applications for a review.
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Section 269ZZG
269ZZG Rejection of application—failure to establish decision not
the correct or preferable decision etc.
(1) If one or more of the following apply:
(a) the Review Panel is not satisfied that an application sets out
reasonable grounds for the reviewable decision not being the
correct or preferable decision;
(b) the Review Panel is not satisfied that the grounds mentioned
in paragraph 269ZZE(2)(b) support the making of the
proposed decision (see paragraph 269ZZE(2)(c));
(c) for a decision referred to in paragraph 269ZZA(1)(a), (c),
(ca) or (d)—the Review Panel is not satisfied that the
proposed decision (see paragraph 269ZZE(2)(c)) is
materially different from the reviewable decision;
the Review Panel may, by notice given to the applicant, request the
applicant to give the Review Panel, within the period specified in
the notice, further information in relation to those matters.
(2) The Review Panel may reject an application if at any time after the
end of the 30-day period referred to in section 269ZZD:
(a) the Review Panel is not satisfied that the applicant has given
the Review Panel information setting out reasonable grounds
for the reviewable decision not being the correct or preferable
decision; or
(b) the Review Panel is not satisfied that the grounds mentioned
in paragraph 269ZZE(2)(b) support the making of the
proposed decision (see paragraph 269ZZE(2)(c)); or
(c) for a decision referred to in paragraph 269ZZA(1)(a), (c),
(ca) or (d)—the Review Panel is not satisfied that the
proposed decision (see paragraph 269ZZE(2)(c)) is
materially different from the reviewable decision.
(3) Subsection (2) applies whether or not a notice is given under
subsection (1).
(4) Nothing in subsection (1) prevents the Review Panel from seeking
further information from an applicant within the period specified in
a notice under subsection (1).
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(5) If:
(a) the Review Panel does not, under this Subdivision, reject an
application; and
(b) in relation to information given by the applicant setting out
the grounds for the reviewable decision not being the correct
or preferable decision:
(i) the Review Panel is satisfied that one or more of those
grounds (the reviewable grounds) are reasonable
grounds for the reviewable decision not being the
correct or preferable decision; and
(ii) the Review Panel is satisfied that one or more of those
grounds (the non-reviewable grounds) are not
reasonable grounds for the reviewable decision not
being the correct or preferable decision;
then:
(c) the Review Panel must accept the reviewable grounds and
must conduct the review in relation to those grounds and no
other grounds; and
(d) the Review Panel must reject the non-reviewable grounds.
269ZZH Rejection of application—failure to provide summary of
confidential information
The Review Panel must reject an application if:
(a) the applicant in respect of the application claims that
information included in it is confidential or is information
whose publication would adversely affect a person’s business
or commercial interest; and
(b) the applicant fails to give a summary of that information to
the Review Panel in accordance with section 269ZZY.
269ZZHA Review Panel may hold conferences
(1) The Review Panel may, at any time after receiving an application
for a review, hold a conference of such persons or bodies as it
considers appropriate for the purpose of obtaining further
information in relation to the application or review.
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Section 269ZZI
(2) In making a recommendation under subsection 269ZZK(1), the
Review Panel may also have regard to:
(a) that further information to the extent that it relates to the
relevant information (within the meaning of
subsection 269ZZK(6)); and
(b) any conclusions reached at the conference based on that
relevant information.
(3) If the Review Panel decides to hold a conference at any time after
receiving an application for a review and before beginning to
conduct the review:
(a) the Review Panel must invite the applicant to attend the
conference; and
(b) if the applicant fails to attend the conference and the Review
Panel is not satisfied that the applicant has a reasonable
excuse for the failure—the Review Panel may reject the
application.
269ZZI Public notification of review
(1) Before the Review Panel begins to conduct a review, the Review
Panel must publish a notice on the Review Panel’s website
indicating that the Review Panel proposes to conduct that review.
(2) Without limiting the matters that must be dealt with in a notice
under subsection (1), it must:
(a) describe the goods to which the application relates; and
(b) set out the decision that is sought to be reviewed and the
grounds in relation to which the review is to be conducted;
and
(c) invite interested parties to lodge with the Review Panel,
within 30 days starting from the date of publication of the
notice, submissions concerning the application; and
(d) indicate the address at which, or the manner in which, such
submissions can be lodged.
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Section 269ZZJ
269ZZJ Submissions in relation to reviewable decision
Within 30 days after the publication of a notice under
section 269ZZI in relation to a review of a reviewable decision, the
following may make submissions to the Review Panel in
accordance with that notice:
(a) interested parties in relation to the reviewable decision;
(aa) the Commissioner;
(b) a trade union representing one or more persons employed in
the Australian industry producing, or likely to produce, like
goods to the goods the subject of the reviewable decision;
(c) a person who uses the goods the subject of the reviewable
decision, or like goods, in the production or manufacture of
other goods in Australia.
Note: Sections 269ZZX and 269ZZY set out requirements concerning
confidential or sensitive commercial information that might be
contained in a submission, including the need to accompany the
submission with a summary of such information.
269ZZK The review
(1) If an application is not rejected under section 269ZZG, 269ZZH or
269ZZHA, the Review Panel must make a report to the Minister on
the application by:
(a) recommending that the Minister affirm the reviewable
decision; or
(b) recommending that the Minister revoke the reviewable
decision and substitute a specified new decision.
(1A) For a reviewable decision referred to in paragraph 269ZZA(1)(a),
(c), (ca) or (d), the Review Panel may make a recommendation
referred to in paragraph (1)(b) of this section only if the new
decision is materially different from the reviewable decision.
(2) A report under subsection (1) must set out the reasons for the
Review Panel’s recommendation.
(3) A report under subsection (1) must be made:
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(a) at least 30 days after the public notification of the review
under section 269ZZI; but
(b) before the end of:
(i) unless subparagraph (ii) applies—the period of 60 days
beginning on the day of that notification, or such longer
period allowed by the Minister in writing because of
special circumstances; or
(ii) if the Review Panel gives the Commissioner a notice
under subsection 269ZZL(1)—the period of 30 days
beginning on the day the Commissioner gives the Panel
the report under subsection 269ZZL(2).
(4) Subject to subsections (4A) and (5) and subsection 269ZZHA(2),
in making the recommendation, the Review Panel:
(a) must not have regard to any information other than the
relevant information; and
(b) must only have regard to the relevant information and any
conclusions based on the relevant information that are
contained in the application for the review or in any
submissions received under section 269ZZJ within the period
of 30 days referred to in that section.
(4A) If the Review Panel gives the Commissioner a notice under
subsection 269ZZL(1), then, in making the recommendation, the
Review Panel must have regard to the report the Commissioner
gives the Panel under subsection 269ZZL(2).
(5) The Review Panel must not have regard to a submission under
subsection (4) if:
(a) the person giving the submission claims that information
included in it is confidential or is information whose
publication would adversely affect a person’s business or
commercial interest; and
(b) the person fails to give a summary of that information to the
Review Panel in accordance with section 269ZZY.
(6) In this section:
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relevant information means:
(a) if the reviewable decision was made pursuant to an
application under section 269TB—the information to which
the Commissioner had had regard or was, under
paragraph 269TEA(3)(a), required to have regard, when
making the findings set out in the report under
section 269TEA to the Minister in relation to the making of
the reviewable decision; and
(b) if the reviewable decision was made pursuant to an
investigation initiated by the Minister as mentioned in
section 269TAG—the information:
(i) that was collected for the purposes of that investigation
in accordance with the Minister’s requirements; and
(ii) that was before the Minister when the Minister made the
reviewable decision; and
(c) if the reviewable decision was made because of an
application under subsection 269ZA(1) or a request under
subsection 269ZA(3)—the information the Commissioner
had regard to, or was, under paragraph 269ZDA(3)(a),
required to have regard to, when making the findings set out
in the report under section 269ZDA to the Minister in
relation to the making of the reviewable decision; and
(ca) if the reviewable decision was made because of an
application under subsection 269ZDBC(1) or a request under
subsection 269ZDBC(2)—the information the Commissioner
had regard to, or was, under paragraph 269ZDBG(2)(a) or
(aa), required to have regard to, when making the findings set
out in the report under section 269ZDBG to the Minister in
relation to the making of the reviewable decision; and
(d) if the reviewable decision was made because of an
application under section 269ZHB—the information the
Commissioner had regard to, or was, under
paragraph 269ZHF(3)(a), required to have regard to, when
making the findings set out in the report under
section 269ZHF to the Minister in relation to the making of
the reviewable decision.
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Section 269ZZL
269ZZL Review Panel may require reinvestigation by
Commissioner before making recommendation to
Minister
(1) Before making a recommendation under subsection 269ZZK(1)
and before the end of the period of 60 days beginning on the day of
the public notification of the review under section 269ZZI, the
Review Panel may, by written notice, require the Commissioner to:
(a) reinvestigate a specific finding or findings that formed the
basis of the reviewable decision; and
(b) report the result of the reinvestigation to the Panel within a
specified period.
(2) The Commissioner must conduct a reinvestigation in accordance
with the Review Panel’s requirements under subsection (1) and
give the Panel a report of the reinvestigation concerning the finding
or findings within the specified period.
(3) In a report under subsection (2), the Commissioner must:
(a) if the Commissioner is of the view that the finding or any of
the findings the subject of reinvestigation should be
affirmed—affirm the finding or findings; and
(b) set out any new finding or findings that the Commissioner
made as a result of the reinvestigation; and
(c) set out the evidence or other material on which the new
finding or findings are based; and
(d) set out the reasons for the Commissioner’s decision.
269ZZM Minister’s decision
(1) After receiving a report by the Review Panel under
subsection 269ZZK(1), the Minister must:
(a) affirm the reviewable decision concerned; or
(b) revoke that decision and substitute a new decision.
(1A) The Minister must make a decision under subsection (1) within:
(a) 30 days after receiving the report; or
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(b) if the Minister considers there are special circumstances that
prevent the decision being made within that period—such
longer period as the Minister considers appropriate.
(1B) If paragraph (1A)(b) applies, the Minister must give notice of the
longer period on the Review Panel’s website.
(2) The Minister’s decision under subsection (1) takes effect from the
time specified by the Minister.
(3) Without limiting subsection (1), the Minister may, under that
subsection:
(a) publish a dumping duty notice or countervailing duty notice;
or
(b) vary or revoke a dumping duty notice or countervailing duty
notice; or
(c) revoke a dumping duty notice or countervailing duty notice
and substitute another dumping duty notice or countervailing
duty notice (as the case requires); or
(d) if the following apply:
(i) the reviewable decision is a decision by the Minister
under subsection 269ZHG(1) not to secure the
continuation of anti-dumping measures;
(ii) those measures comprised a dumping duty notice or a
countervailing duty notice;
(iii) the notice expired under subsection 269ZHG(3) on a
day;
declare that the notice, as in force immediately before its
expiry, is reinstated; or
(e) if the following apply:
(i) the reviewable decision is a decision by the Minister
under subsection 269ZHG(1) not to secure the
continuation of anti-dumping measures;
(ii) those measures comprised the giving of an undertaking
by a person;
(iii) the person was released from the undertaking under
subsection 269ZHG(3);
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(iv) the person, by notice in writing given to the Minister,
agrees to the undertaking being reinstated;
declare that the undertaking, as in force immediately before
the person was released from the undertaking, is reinstated.
(4) The Minister must give notice of his or her decision on the Review
Panel’s website.
(5) In spite of section 269TM, any new dumping duty notice or
countervailing duty notice published in the exercise of a power
conferred on the Minister under subsection (3) or any such notice
as varied or substituted in the exercise of that power, expires:
(a) in the case of a notice published after a review of a decision
not to publish such a notice—5 years after the publication of
the decision not to publish such a notice; or
(aa) in the case of a notice published where the following applies:
(i) the reviewable decision is a decision by the Minister
under subsection 269ZHG(1) not to secure the
continuation of anti-dumping measures;
(ii) those measures comprised the giving of an undertaking
by a person;
(iii) the person was released from the undertaking under
subsection 269ZHG(3);
(iv) the person does not agree to the undertaking being
reinstated;
5 years after the day the decision to publish the notice takes
effect; or
(b) in the case of a varied or substituted notice—5 years after the
publication of the original notice.
Example: If the reviewable decision relates to a dumping duty notice that was
published on 1 July 1998, and if the Minister, following a review
under this Division, revokes that notice and substitutes a new dumping
duty notice on 1 January 1999, the substituted notice will expire on
1 July 2003.
(5A) A notice that is reinstated under subsection (1), as mentioned in
paragraph (3)(d), expires 5 years after the day the decision to
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reinstate the notice takes effect, unless the reinstated notice is
revoked before the end of that period.
(5B) An undertaking that is reinstated under subsection (1), as
mentioned in paragraph (3)(e), expires 5 years after the day the
decision to reinstate the undertaking takes effect, unless provision
is made for its earlier expiration.
(6) If:
(a) the Minister makes a decision under subsection (1) to revoke
or vary a dumping duty notice or countervailing duty notice
(the original notice), or to revoke the original notice and
substitute another notice, with effect from a date before the
Minister’s decision; and
(b) an amount of interim duty has been paid on goods the subject
of the original notice in excess of the amount of interim duty
that would have been payable on those goods as a result of
the Minister’s decision;
the person who paid the interim duty may apply for a refund of the
excess under Division 3 of Part VIII.
Subdivision C—Review of Commissioner’s decisions
269ZZN Reviewable decisions
This Subdivision deals with the review of the following decisions:
(a) a decision by the Commissioner under subsection 269TC(1)
or (2) to reject an application under subsection 269TB(1) or
(2), as the case requires (a negative prima facie decision);
(b) a decision by the Commissioner to terminate an investigation
under subsection 269TDA(1), (2), (3), (7), (13), (13A), (14)
or (14A) (a termination decision);
(c) a decision by the Commissioner to make recommendations to
the Minister under paragraph 269X(6)(b) or (c) (a negative
preliminary decision);
(d) a decision (a rejection decision):
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(i) by the Commissioner that the Commissioner is satisfied
as described in subsection 269YA(2) or (3); or
(ii) by the Commissioner to terminate under
subsection 269YA(4) examination of an application;
(e) a decision by the Commissioner to terminate an
anti-circumvention inquiry under subsection 269ZDBEA(1)
or (2) (also a termination decision).
269ZZO Who may seek a review
The following table sets out who may make an application for a
review under this Subdivision.
Persons who may apply for review
Item Reviewable decision Applicant
1 A negative prima facie
decision under
subsection 269TC(1)
rejecting an application
made under
subsection 269TB(1)
The person who made the
application under
subsection 269TB(1)
2 A negative prima facie
decision under
subsection 269TC(2)
rejecting an application
under subsection 269TB(2)
The person who made the
application under
subsection 269TB(2)
3 A termination decision The person who made the
under application for the dumping
subsection 269TDA(1), (2), duty notice or countervailing
(3), (7), (13), (13A), (14) or duty notice
(14A)
4 A negative preliminary The person who made the
decision under application for an
paragraph 269X(6)(b) or (c) assessment of duty under
section 269V that relates to
the decision
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Persons who may apply for review
Item Reviewable decision Applicant
5 A rejection decision The applicant under
section 269V for an
assessment of duty whose
application was affected by
the decision
6 A termination decision The applicant under
under subsection 269ZDBC(1) for
subsection 269ZDBEA(1) or the conduct of the
(2) anti-circumvention inquiry
269ZZP When must an application be made?
An application for a review must be made within 30 days after the
applicant was notified of the reviewable decision concerned by the
Commissioner.
269ZZQ How must an application be made?
(1) An application must:
(a) be in writing; and
(b) be in accordance with a form approved under section 269ZY;
and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form; and
(e) be made in the manner approved under section 269ZY; and
(f) be accompanied by the fee prescribed in an instrument under
subsection (2).
Note: Sections 269ZZX and 269ZZY set out requirements concerning
confidential or sensitive commercial information that might be
contained in an application for a review of a termination decision,
including the need to accompany the application with a summary of
such information.
(1A) Without limiting paragraph (1)(c), an application must:
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(a) contain a statement setting out the grounds on which the
applicant believes the reviewable decision is not the correct
or preferable decision; and
(b) contain a statement setting out the decision (the proposed
decision) that the applicant considers the Commissioner
should have made; and
(c) contain a statement setting out how the grounds mentioned in
paragraph (a) support the making of the proposed decision;
and
(d) for a decision referred to in paragraph 269ZZN(c)—contain a
statement setting out how the proposed decision is materially
different from the reviewable decision.
Fee
(2) The Minister may, by legislative instrument, prescribe a fee for the
purposes of paragraph (1)(f).
(3) The instrument may prescribe different fees for different kinds of
applications or different kinds of applicants.
(4) The instrument may make provision for, and in relation to, the
refund or waiver of any fee.
269ZZQAA Withdrawal of application
(1) An applicant may withdraw an application for a review.
(2) The withdrawal must:
(a) be in writing; and
(b) be made in the manner approved under section 269ZY for
making applications for a review.
269ZZQA Rejection of application—failure to establish decision not
the correct or preferable decision etc.
(1) If one or more of the following apply:
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(a) the Review Panel is not satisfied that an application sets out
reasonable grounds for the reviewable decision not being the
correct or preferable decision;
(b) the Review Panel is not satisfied that the grounds mentioned
in paragraph 269ZZQ(1A)(a) support the making of the
proposed decision (see paragraph 269ZZQ(1A)(b));
(c) for a decision referred to in paragraph 269ZZN(c)—the
Review Panel is not satisfied that the proposed decision (see
paragraph 269ZZQ(1A)(b)) is materially different from the
reviewable decision;
the Review Panel may, by notice given to the applicant, request the
applicant to give the Review Panel, within the period specified in
the notice, further information in relation to those matters.
(2) The Review Panel may reject an application if at any time after the
end of the 30-day period referred to in section 269ZZP:
(a) the Review Panel is not satisfied that the applicant has given
the Review Panel information setting out reasonable grounds
for the reviewable decision not being the correct or preferable
decision; or
(b) the Review Panel is not satisfied that the grounds mentioned
in paragraph 269ZZQ(1A)(a) support the making of the
proposed decision (see paragraph 269ZZQ(1A)(b)); or
(c) for a decision referred to in paragraph 269ZZN(c)—the
Review Panel is not satisfied that the proposed decision (see
paragraph 269ZZQ(1A)(b)) is materially different from the
reviewable decision.
(3) Subsection (2) applies whether or not a notice is given under
subsection (1).
(4) Nothing in subsection (1) prevents the Review Panel from seeking
further information from an applicant within the period specified in
a notice under subsection (1).
(5) If:
(a) the Review Panel does not, under this Subdivision, reject an
application; and
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(b) in relation to information given by the applicant setting out
the grounds for the reviewable decision not being the correct
or preferable decision:
(i) the Review Panel is satisfied that one or more of those
grounds (the reviewable grounds) are reasonable
grounds for the reviewable decision not being the
correct or preferable decision; and
(ii) the Review Panel is satisfied that one or more of those
grounds (the non-reviewable grounds) are not
reasonable grounds for the reviewable decision not
being the correct or preferable decision;
then:
(c) the Review Panel must accept the reviewable grounds and
must conduct the review in relation to those grounds and no
other grounds; and
(d) the Review Panel must reject the non-reviewable grounds.
269ZZR Rejection of application for review of termination decision
The Review Panel must reject an application for a review of a
termination decision if:
(a) the applicant in respect of the application claims that
information included in it is confidential or is information
whose publication would adversely affect a person’s business
or commercial interest; and
(b) the applicant fails to give a summary of that information to
the Review Panel in accordance with section 269ZZY.
269ZZRA Review Panel may hold conferences
(1) The Review Panel may, at any time after receiving an application
for a review, hold a conference of such persons or bodies as it
considers appropriate for the purpose of obtaining further
information in relation to the application or review.
(2) In making a decision on the review, the Review Panel may also
have regard to:
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(a) that further information to the extent that it relates to the
information that was before the Commissioner when the
Commissioner made the reviewable decision; and
(b) any conclusions reached at the conference based on the
information that was before the Commissioner when the
Commissioner made the reviewable decision.
(3) If the Review Panel decides to hold a conference at any time after
receiving an application for a review and before beginning to
conduct the review:
(a) the Review Panel must invite the applicant to attend the
conference; and
(b) if the applicant fails to attend the conference and the Review
Panel is not satisfied that the applicant has a reasonable
excuse for the failure—the Review Panel may reject the
application.
269ZZRB Review Panel may seek further information from the
Commissioner
(1) In reviewing a reviewable decision under this Subdivision, the
Review Panel may seek further information from the
Commissioner in relation to information that was before the
Commissioner when the Commissioner made the reviewable
decision.
(2) In making a decision on the review, the Review Panel may also
have regard to that further information.
269ZZRC Notification of review
Negative prima facie decisions, negative preliminary decisions and
rejection decisions
(1) Before the Review Panel begins to conduct a review of a negative
prima facie decision, a negative preliminary decision or a rejection
decision, the Review Panel must give a notice to the applicant and
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the Commissioner indicating that the Review Panel proposes to
conduct that review.
(2) A notice under subsection (1) must:
(a) describe the goods to which the application relates; and
(b) set out the decision that is sought to be reviewed and the
grounds in relation to which the review is to be conducted.
Termination decision
(3) Before the Review Panel begins to conduct a review of a
termination decision, the Review Panel must publish a notice on
the Review Panel’s website indicating that the Review Panel
proposes to conduct that review.
(4) A notice under subsection (3) must:
(a) describe the goods to which the application relates; and
(b) set out the decision that is sought to be reviewed and the
grounds in relation to which the review is to be conducted.
269ZZS The review of a negative prima facie decision
(1) If an application for the review of a negative prima facie decision
is not rejected under section 269ZZQA or 269ZZRA, the Review
Panel must make a decision on the application by:
(a) affirming the reviewable decision; or
(b) revoking the reviewable decision and substituting a new
decision accepting the application under
subsection 269TB(1) or (2) (as the case requires).
(2) As soon as practicable after a new decision is substituted under
subsection (1), the Commissioner must publish a notice under
subsection 269TC(4) in respect of the application referred to in
paragraph (1)(b).
(3) Subject to subsections 269ZZRA(2) and 269ZZRB(2), in making a
decision under this section, the Review Panel must have regard
only to information that was before the Commissioner when the
Commissioner made the reviewable decision.
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(4) The Review Panel’s decision must be made within 60 days after
the giving of the notice under subsection 269ZZRC(1) to the
applicant or such longer period allowed by the Minister in writing
because of special circumstances.
269ZZT The review of a termination decision
(1) If an application for the review of a termination decision is not
rejected under section 269ZZQA, 269ZZR or 269ZZRA, the
Review Panel must make a decision on the application by:
(a) affirming the reviewable decision; or
(b) revoking the reviewable decision.
(2) If the Review Panel revokes a reviewable decision (other than a
decision under subsection 269ZDBEA(2)):
(a) unless paragraph (b) applies:
(i) as soon as practicable after the revocation, the
Commissioner must publish a statement of essential
facts under section 269TDAA in relation to the
application for a dumping duty notice or countervailing
duty notice that is related to the review; and
(ii) after that publication, the investigation of the
application resumes under this Part; or
(b) if the reviewable decision was a decision under
subsection 269ZDBEA(1):
(i) as soon as practicable after the revocation, the
Commissioner must publish a statement of essential
facts under section 269ZDBF in relation to the
anti-circumvention inquiry concerned; and
(ii) after that publication, the conduct of the
anti-circumvention inquiry concerned resumes under
this Part.
(3) If the Review Panel revokes a reviewable decision under
subsection 269ZDBEA(2), the conduct of the anti-circumvention
inquiry concerned resumes under this Part.
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(4) Subject to subsections 269ZZRA(2) and 269ZZRB(2), in making a
decision under this section, the Review Panel must have regard
only to information that was before the Commissioner when the
Commissioner made the reviewable decision.
(5) The Review Panel’s decision must be made within 60 days after
the publication of the notice under subsection 269ZZRC(3) or such
longer period allowed by the Minister in writing because of special
circumstances.
(6) The Review Panel must publish its decision under this section on
its website.
269ZZU The review of a negative preliminary decision
(1) If an application for the review of a negative preliminary decision
is not rejected under section 269ZZQA or 269ZZRA, the Review
Panel must make a decision on the application by:
(a) affirming the reviewable decision; or
(b) revoking the reviewable decision and substituting a new
decision under subsection 269X(6).
(1A) The Review Panel may revoke a reviewable decision and substitute
a new decision under subsection 269X(6) only if the new decision
is materially different from the reviewable decision.
(2) If the Review Panel revokes a reviewable decision and substitutes a
new decision under subsection 269X(6), the Review Panel must,
within 7 days after making the new decision, recommend that the
Minister give effect to that decision.
(3) Subject to subsections 269ZZRA(2) and 269ZZRB(2), in making a
decision under this section, the Review Panel must have regard
only to information of the kinds referred to in subsection 269X(5)
that was before the Commissioner when the Commissioner made
the reviewable decision.
(4) The Review Panel’s decision must be made within 60 days after
the giving of the notice under subsection 269ZZRC(1) to the
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applicant or such longer period allowed by the Minister in writing
because of special circumstances.
269ZZUA The review of a rejection decision
(1) If an application for the review of a rejection decision is not
rejected under section 269ZZQA or 269ZZRA, the Review Panel
must make a decision on the application by:
(a) affirming the rejection decision; or
(b) revoking the rejection decision.
(2) If the Review Panel revokes a rejection decision relating to an
application under section 269V, subsection 269YA(5) ceases to
apply in relation to the application.
(3) If the Review Panel revokes a rejection decision relating to
rejection under subsection 269YA(2) or (3) of an application under
section 269V:
(a) the Commissioner must resume the examination of the
application with a view to complying with
subsections 269X(5) and (6) within 110 days after being
informed of the revocation; and
(b) the revocation does not prevent the Commissioner from
terminating the examination under subsection 269YA(4).
(4) If the Review Panel revokes a rejection decision relating to
termination under subsection 269YA(4) of the examination of an
application under section 269V, the Commissioner must comply
with subsections 269X(5) and (6) within 110 days after being
informed of the revocation.
(5) Subject to subsections 269ZZRA(2) and 269ZZRB(2), in making a
decision under this section, the Review Panel must have regard
only to information that was before the Commissioner when the
Commissioner made the rejection decision.
(6) The Review Panel’s decision must be made within 60 days after
the giving of the notice under subsection 269ZZRC(1) to the
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applicant or such longer period allowed by the Minister in writing
because of special circumstances.
269ZZV Effect of Review Panel’s decision
The Review Panel’s decision on a review:
(a) has effect as if it were a decision made by the Commissioner;
and
(b) takes effect from the time the Review Panel makes the
decision.
Subdivision D—Public record in relation to reviews
269ZZW Application
This Subdivision applies only to:
(a) an application for a review of a reviewable decision under
Subdivision B; and
(b) an application for a review of a termination decision under
Subdivision C.
269ZZX Public record maintained by Review Panel
(1) The Review Panel must, in relation to each application for a
review:
(a) maintain a public record containing:
(i) a copy of the application; and
(ii) if the Review Panel seeks further information from the
applicant—any such information given to the Review
Panel by the applicant; and
(iii) if the application is an application for a review under
Subdivision B—any submissions received under
section 269ZZJ within the period of 30 days referred to
in that section; and
(iv) a summary of further information obtained at a
conference mentioned in section 269ZZHA or
269ZZRA; and
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(b) at the request of an interested party in respect of the
reviewable decision concerned, make that record available to
that party for inspection.
(2) The public record must not contain any information in respect of
which a summary is given to the Review Panel under
subsection 269ZZY(1).
269ZZY Confidential and sensitive commercial information
(1) To the extent that information provided to the Review Panel by a
person is claimed by the person to be:
(a) confidential; or
(b) information whose publication would adversely affect a
person’s business or commercial interest;
the person giving that information must, at the time the information
is given to the Review Panel, also give a summary of that
information to the Review Panel for inclusion in the public record
maintained under section 269ZZX.
(2) The summary must:
(a) contain sufficient detail to allow a reasonable understanding
of the substance of the information; but
(b) does not breach the confidentiality or adversely affect the
interests concerned.
Note: For the consequences of failing to comply with subsection (1), see
sections 269ZZH and 269ZZR and subsection 269ZZK(5).
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Section 269ZZYA
Part XVC—International Trade Remedies Forum
269ZZYA Simplified outline
The following is a simplified outline of this Part:
• This Part establishes the International Trade Remedies Forum.
• The Forum is to advise the Minister on the anti-dumping
provisions in Part XVB and in the Customs Tariff
(Anti-Dumping) Act 1975.
269ZZYB Establishment of International Trade Remedies Forum
The International Trade Remedies Forum is established by this
section.
269ZZYC Functions of the Forum
The Forum has the following functions:
(a) to advise the Minister on the operation of Part XVB and of
the Customs Tariff (Anti-Dumping) Act 1975;
(b) to advise the Minister on improvements that could be made
to that Part or Act.
269ZZYD Membership of the Forum
(1) The Forum consists of the following members:
(a) the Commissioner (within the meaning of Part XVB);
(b) 11 members, each of whom represents one or more of the
following groups:
(i) Australian producers;
(ii) Australian manufacturers;
(iii) Australian industry bodies;
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(iv) Australian importers;
(c) 4 members who represent Australian trade unions;
(d) such number of members to represent the Commonwealth as
the Minister thinks fit;
(e) such other members (if any) as the Minister thinks fit.
(2) Each of the groups mentioned in paragraph (1)(b) must be
represented by at least one of the 11 members referred to in that
paragraph.
269ZZYE Appointment of Forum members
(1) Each member of the Forum (except the Commissioner (within the
meaning of Part XVB)) is to be appointed by the Minister by
written instrument.
(2) Each member of the Forum (except the Commissioner (within the
meaning of Part XVB)) holds office on a part-time basis.
(3) Each member of the Forum (except the Commissioner (within the
meaning of Part XVB)) holds office for the period specified in the
instrument of appointment. The period must not exceed 3 years.
Note: For reappointment, see section 33AA of the Acts Interpretation Act
1901.
(4) An appointment under this section is not a public office for the
purposes of Part II of the Remuneration Tribunal Act 1973.
269ZZYF Resignation
(1) A member of the Forum (except the Commissioner (within the
meaning of Part XVB)) may resign his or her appointment by
giving the Minister a written resignation.
(2) The resignation takes effect on the day it is received by the
Minister or, if a later day is specified in the resignation, on that
later day.
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269ZZYG Forum meetings
Number of meetings
(1) The Forum must meet at least twice each calendar year.
Commissioner to convene meetings
(2) The Commissioner (within the meaning of Part XVB) may
convene a meeting at any time.
Presiding member
(3) The Commissioner (within the meaning of Part XVB) presides at
all meetings at which he or she is present. The Commissioner may
nominate a person to attend a meeting in his or her place and, if the
Commissioner does so, that person presides.
Conduct of meetings
(4) The Minister may, by writing, determine the procedures to be
followed at meetings of the Forum, including the number of
members who are to constitute a quorum.
(5) A determination made under subsection (4) is not a legislative
instrument.
(6) The Minister may, by signed instrument, delegate to the following
the power of the Minister under subsection (4):
(a) the Commissioner (within the meaning of Part XVB);
(b) a Commission staff member (within the meaning of that
Part).
269ZZYH Disclosure of information
(1) The Commissioner (within the meaning of Part XVB), or a
Commission staff member (within the meaning of that Part), may
disclose information (including personal information) obtained
under this Part to an officer of Customs for the purposes of a
Customs Act.
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Interaction with the Privacy Act 1988
(2) For the purposes of the Privacy Act 1988, the disclosure of
personal information under subsection (1) is taken to be a
disclosure that is authorised by this Act.
Definition
(3) In this section:
personal information has the same meaning as in the Privacy Act
1988.
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Section 270
Part XVI—Regulations and by-laws
270 Regulations
(1) The Governor-General may make regulations not inconsistent with
this Act prescribing all matters which by this Act are required or
permitted to be prescribed or as may be necessary or convenient to
be prescribed for giving effect to this Act, and in particular for
prescribing:
(a) the nature, size, and material of the packages in which
imported goods or goods for export, or goods for conveyance
coastwise from any State to any other State, are to be packed,
or the coverings in which they are to be wrapped;
(b) the maximum or minimum weight or quantity of imported
goods, or goods for export, or goods for conveyance
coastwise from any State to any other State which may be
contained in any one package;
(d) the conditions as to purity, soundness, and freedom from
disease to be conformed to by goods for export; and
(e) the conditions of carriage of goods subject to customs
control, and the obligations of persons accepting such goods
for carriage.
(1A) The regulations may make provision for and in relation to the
following:
(a) the charging and recovery of fees in respect of any matter
under this Act or the regulations;
(b) the way, including the currency, in which fees are to be paid;
(c) the persons who may be paid fees on behalf of the
Commonwealth;
(d) the remission, refund or waiver of fees of a kind referred to in
paragraph (a) or the exempting of persons from the payment
of such fees.
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(2) The regulations may prescribe penalties not exceeding $1,000 in
respect of any contravention of any of the regulations.
(3) The power to make regulations for the purposes of the definition of
airport shop goods in subsection 4(1) extends to making
regulations that:
(a) declare local use goods to be airport shop goods for the
purposes of section 96B; or
(b) declare a class of local use goods, or a class of goods that
includes local use goods, to be a class of airport shop goods
for the purposes of that section.
(3A) Where, in any regulations made for the purposes of this Act,
reference is made to the document known as the Australian
Harmonized Export Commodity Classification published by the
Australian Bureau of Statistics, that reference shall, unless the
contrary intention appears in those regulations, be read as a
reference to that document as so published and as in force from
time to time.
(4) The power to make regulations for the purposes of
paragraph 96B(3)(b) or (c) extends to making regulations that
prescribe quantities in relation to airport shop goods that are local
use goods.
(5) In subsections (3) and (4), local use goods means goods:
(a) that have not been, and are not proposed to be, imported into
Australia; and
(b) that have not been, and are not proposed to be, exported from
Australia.
(6) Regulations for the purposes of Subdivision B of Division 1 of
Part XII must not prescribe an Act unless the Act deals with a
subject matter in relation to which UNCLOS gives Australia
jurisdiction.
271 Comptroller-General of Customs may make by-laws
Where:
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(a) an item of a Customs Tariff, or a proposed item of a Customs
Tariff, is expressed to apply to goods, or to a class or kind of
goods, as prescribed by by-law; or
(b) under an item of a Customs Tariff, or a proposed item of a
Customs Tariff, any matter or thing is expressed to be, or is
to be determined, as prescribed or defined by by-law;
the Comptroller-General of Customs may, subject to the
succeeding sections of this Part, make by-laws for the purposes of
that item or proposed item.
272 By-laws specifying goods
The Comptroller-General of Customs may specify in a by-law
made for the purposes of an item, or a proposed item, of a Customs
Tariff that is expressed to apply to goods, or to a class or kind of
goods, as prescribed by by-law:
(a) the goods, or the class or kind of goods, to which that item or
proposed item applies;
(b) the conditions, if any, subject to which that item or proposed
item applies to those goods or to goods included in that class
or kind of goods; and
(c) such other matters as are necessary to determine the goods to
which that item or proposed item applies.
273 Determinations
(1) The Comptroller-General of Customs may determine, by
instrument in writing, that, subject to the conditions, if any,
specified in the determination, an item, or a proposed item, of a
Customs Tariff that is expressed to apply to goods, or to a class or
kind of goods, as prescribed by by-laws shall apply, or shall be
deemed to have applied, to the particular goods specified in the
determination.
(2) The Comptroller-General of Customs may make a determination
under the last preceding subsection for the purposes of an item, or
a proposed item, of a Customs Tariff whether or not he or she has
made a by-law for the purposes of that item or proposed item.
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(3) Where, under this section, the Comptroller-General of Customs
determines that an item, or a proposed item, of a Customs Tariff
shall apply, or shall be deemed to have applied, to goods, that item
or proposed item shall, subject to this Part and to the conditions, if
any, specified in the determination, apply, or be deemed to have
applied, to those goods as if those goods were specified in a by-law
made for the purposes of that item or proposed item and in force on
the day on which those goods are or were entered for home
consumption.
273A By-laws and determinations for purposes of repealed items
The Comptroller-General of Customs may make a by-law or
determination for the purposes of an item of a Customs Tariff
notwithstanding that the item has been repealed before the making
of the by-law or determination, but the by-law shall not apply to,
and the determination shall not be made in respect of, goods
entered for home consumption after the repeal of that item.
273B Publication of by-laws and notification of determinations
(1) A by-law made under this Part:
(a) shall be published in the Gazette, and has no force until so
published;
(b) shall, subject to this Part:
(i) take effect, or be deemed to have taken effect, from the
date of publication, or from a date (whether before or
after the date of publication) specified by or under the
by-law; or
(ii) have effect or be deemed to have had effect, for such
period (whether before or after the date of publication)
as is specified by or under the by-law.
(2) Notice of the making of a determination under this Part shall be
published in the Gazette as soon as practicable after the making of
the determination and the notice shall specify:
(a) the kind of goods to which the determination applies;
(b) the conditions, if any, specified in the determination; and
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(c) the item or proposed item for the purposes of which the
determination was made.
273C Retrospective by-laws and determinations not to increase duty
This Part does not authorize the making of a by-law or
determination which has the effect of imposing duty, in relation to
goods entered for home consumption before the date on which the
by-law is published in the Gazette or the determination is made, as
the case may be, at a rate higher than the rate of duty payable in
respect of those goods on the day on which those goods were
entered for home consumption.
273D By-laws and determinations for purposes of proposals
Where:
(a) a by-law or determination is made for the purposes of a
Customs Tariff proposed in the Parliament or of a Customs
Tariff as proposed to be altered by a Customs Tariff
alteration proposed in the Parliament; and
(b) the proposed Customs Tariff becomes a Customs Tariff or
the proposed alteration is made, as the case may be;
the by-law or determination shall have effect for the purposes of
that Customs Tariff or of that Customs Tariff as so altered, as the
case may be, as if the by-law or determination had been made for
those purposes and the proposed Customs Tariff or the Customs
Tariff as proposed to be altered, as the case may be, had been in
force on the day on which the by-law or the determination was
made.
273EA Notification of proposals when House of Representatives is
not sitting
(1) The Minister may, at any time when the Parliament is prorogued or
the House of Representatives has expired by effluxion of time, has
been dissolved or is adjourned otherwise than for a period not
exceeding 7 days, publish in the Gazette a notice that it is intended,
within 7 sitting days of the House of Representatives after the date
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of the publication of the notice, to propose in the Parliament a
Customs Tariff or Customs Tariff alteration in accordance with
particulars specified in the notice and operating as from such time
as is specified in the notice, not being:
(a) in the case of a Customs Tariff or Customs Tariff alteration
that could have the effect of making the duty payable by any
person importing goods greater than the duty that would, but
for that Customs Tariff or Customs Tariff alteration, be
payable—a time earlier than the time of publication of the
notice; or
(b) in any other case—a time earlier than 6 months before the
time of publication of the notice.
(2) Where notice of intention to propose a Customs Tariff or a
Customs Tariff alteration has been published in accordance with
this section, the Customs Tariff or Customs Tariff alteration shall,
for the purposes of this Act (other than section 226) and any other
Act, be deemed to be a Customs Tariff or Customs Tariff
alteration, as the case may be, proposed in the Parliament.
273F Interpretation
(1) In this Part:
proposed item of a Customs Tariff means:
(a) an item of a Customs Tariff proposed in the Parliament; or
(b) an item of a Customs Tariff as proposed to be altered by a
Customs Tariff alteration proposed in the Parliament.
(2) Unless the contrary intention appears, a reference in this Part to an
item of a Customs Tariff includes a reference to a heading and a
subheading in Schedule 3 to the Customs Tariff Act 1995.
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Part XVII—Miscellaneous
273G Briefing of Leader of Opposition on certain matters
The Minister shall, from time to time, and not less frequently than
once each year, arrange for the Leader of the Opposition in the
House of Representatives to be briefed on matters relating to
contraventions of this Act in respect of narcotic substances.
273GAA Notices
(1) Where a person makes a decision to which subsection (2) applies
in relation to a warehouse licence or a broker’s licence, the person
shall cause to be served, either personally or by post, on the
applicant or the holder of the licence, as the case requires, a notice
in writing setting out the decision.
(2) For the purposes of subsection (1), the following decisions are
decisions to which this subsection applies:
(a) a decision under Part V refusing to grant a warehouse
licence;
(b) a decision under subsection 82(5) refusing to vary the
conditions specified in a warehouse licence;
(c) a decision under subsection 84(3) refusing to renew a
warehouse licence;
(d) a decision under Division 3 of Part XI refusing to grant a
broker’s licence;
(e) a decision under subsection 183CF(1) or (2) refusing to vary
the endorsements on a broker’s licence;
(f) a decision under subsection 183CG(7) refusing to vary the
conditions specified in a broker’s licence.
(3) Where a Collector makes:
(a) a decision under section 95 refusing to cancel a valuation of
warehoused goods and to revalue the goods; or
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(b) a decision under subsection 97(1) refusing to grant
permission to the owner of warehoused goods;
the Collector shall cause to be served, either personally or by post,
on the owner of the goods, a notice in writing setting out the
decision.
(4) Where the Comptroller-General of Customs makes a decision
under section 118 not to grant a Certificate of Clearance, he or she
shall cause to be served, either personally or by post, on the
applicant for the Certificate, a notice in writing setting out the
decision.
(5) Where a Collector makes a decision under section 126 refusing to
allow the export of goods by a person, he or she shall cause to be
served, either personally or by post, a notice in writing setting out
the decision on the person.
(7) A notice in accordance with section 86 to the holder of a
warehouse licence shall state the ground or grounds on which the
notice is given.
(8) A notice under subsection 87(2) of the cancellation by the
Comptroller-General of Customs of a warehouse licence shall set
out the findings of the Comptroller-General of Customs on
material questions of fact, refer to the evidence or other material on
which those findings were based and give the reasons for the
cancellation.
(9) A notice under subsection 183CS(1) shall set out the ground or
grounds of the decision of the Comptroller-General of Customs to
which the notice relates.
(10) A reference in this section to a notice in writing setting out the
decision of a person is a reference to a notice in writing setting out
the decision and the person’s findings on material questions of fact,
referring to the evidence or other material on which those findings
were based and giving the reasons for the decision.
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273GAB Authorisation to disclose information to an officer
(1) A person may disclose to an officer information about any matter
relating to actual or proposed travel:
(a) of any person or goods on the way (directly or indirectly) to
Australia; or
(b) involving the departure from Australia of any person or
goods;
even if the information is personal information (as defined in the
Privacy Act 1988).
Note: An officer is obliged to handle personal information in accordance
with the Privacy Act 1988. Part 6 of the Australian Border Force Act
2015 also limits the recording and disclosure of information disclosed
to the officer under this section.
(2) To avoid doubt, this section does not:
(a) require anyone to disclose information to an officer; or
(b) affect a requirement of or under another provision of this Act
for a person to disclose information to an officer (whether by
answering a question, by providing a document or by other
means).
273GA Review of decisions
(1) Subject to this section, applications may be made to the
Administrative Appeals Tribunal for review of the following:
(aa) a determination by the Comptroller-General of Customs for
the purposes of subsection 28(2);
(ab) a determination by the Comptroller-General of Customs for
the purposes of subsection 28(3);
(a) a decision of a Collector under section 35A making a
demand;
(aaa) a decision by the Comptroller-General of Customs for the
purposes of paragraph 58A(6)(c) refusing to authorise a
journey;
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(aaac) a decision by the Comptroller-General of Customs under
section 67ED to refuse to register a person as a special
reporter;
(aaad) a decision by the Comptroller-General of Customs under
section 67EK to refuse to renew a person’s registration as a
special reporter;
(aaae) a decision by the Comptroller-General of Customs under
section 67EM to cancel the registration of a special reporter
generally or in relation to low value cargo of a particular
kind;
(aaaf) a decision by the Comptroller-General of Customs under
section 67G to refuse to register a person or a partnership as a
re-mail reporter;
(aaag) a decision by the Comptroller-General of Customs under
section 67G or 67J to impose a condition on a re-mail
reporter’s registration;
(aaah) a decision by the Comptroller-General of Customs under
section 67J to vary a condition of a re-mail reporter’s
registration;
(aaai) a decision by the Comptroller-General of Customs under
section 67K to cancel a re-mail reporter’s registration;
(aab) a decision by an officer under section 69 to refuse to grant a
permission under that section;
(aaba) a decision by an officer under section 69 to impose a
condition on a permission given under that section;
(aac) a decision by an officer under section 69 to revoke a
permission granted under that section;
(aad) a decision by an officer under section 70 to refuse to grant a
permission under that section;
(aae) a decision by an officer under section 70 to revoke a
permission granted under that section;
(aaf) a decision by an officer under section 71 to refuse to
authorise the delivery of goods into home consumption;
(aafa) a decision by an officer under section 71AAAC or 71AAAM
to suspend an authority to deliver goods into home
consumption;
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(aafb) a decision by an officer under section 71AAAN to cancel an
authority to deliver goods into home consumption;
(aag) a decision by an officer under section 71C or 71DJ to cancel
or suspend an authority to deal with goods;
(aah) a decision by an officer under section 71E to refuse an
application of a permission to move goods;
(aaq) a decision by the Comptroller-General of Customs under
section 77G not to grant a depot licence;
(aar) a decision by the Comptroller-General of Customs under
section 77J not to extend the period within which further
information concerning a depot licence application is to be
supplied;
(aara) a decision by the Comptroller-General of Customs under
subsection 77LA(1) not to vary a depot licence;
(aarb) a decision by the Comptroller-General of Customs under
subsection 77LA(3) not to allow a further period;
(aas) a decision by the Comptroller-General of Customs under
section 77P not to grant an extension of time;
(aat) a decision by the Comptroller-General of Customs under
section 77Q to impose conditions on a depot licence or to
vary the conditions of a depot licence;
(aau) a decision by the Comptroller-General of Customs under
section 77V to suspend a depot licence;
(aav) a decision by the Comptroller-General of Customs under
section 77VC to cancel a depot licence;
(b) a decision of the Comptroller-General of Customs or a
Collector for the purposes of Part V;
(baaa) a decision of the Comptroller-General of Customs under
section 102F to give a direction;
(baa) a decision of the Comptroller-General of Customs giving an
approval, or refusing to give an approval, under
paragraph 105(2)(a);
(ba) a decision by the Comptroller-General of Customs under
section 114B to refuse to grant a person confirming exporter
status;
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(bb) a decision by the Comptroller-General of Customs under
section 114B to cancel or modify a person’s status as a
confirming exporter;
(bc) a decision by an officer under section 114C to cancel or
suspend an authority to deal with goods;
(c) a decision by the Comptroller-General of Customs under
section 118 not to grant a Certificate of Clearance;
(d) a decision by a Collector under section 126 refusing to allow
the export of goods;
(e) a decision of the Comptroller-General of Customs under
section 132B making a quota order;
(f) a decision of the Comptroller-General of Customs under
section 132C varying a quota order;
(h) a decision of the Comptroller-General of Customs under
subsection 161J(2) specifying a rate of exchange;
(haaa) a decision of a Collector under section 163 in relation to an
application for a refund, rebate or remission of duty;
(j) a decision of the Comptroller-General of Customs under
section 164B;
(ja) a decision of the Comptroller-General of Customs under
subsection 165(3) to make a demand for payment of an
amount of drawback, refund or rebate of duty that was
overpaid;
(jb) a decision of a Collector under section 168 in relation to an
application for a drawback of duty;
(jc) a decision of the Comptroller-General of Customs to refuse
to enter into a trusted trader agreement under
subsection 176A(1);
(je) a decision of the Comptroller-General of Customs to vary,
suspend or terminate a trusted trader agreement under
subsection 178A(1);
(k) a decision of the Minister, the Comptroller-General of
Customs, or a Collector for the purposes of Part XI;
(m) a decision under subsection 269H(1) to reject an application
for a TCO;
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(maa) a decision under subsection 269L(4) to the effect that the
Comptroller-General of Customs is not satisfied that a
proposed amendment of a description of goods to be covered
by a TCO does not contravene subsection 269L(3):
(ma) a decision of the Comptroller-General of Customs under
section 269HA rejecting a TCO application;
(n) a decision of the Comptroller-General of Customs under
section 269SH on a reconsideration of a decision of the
Comptroller-General of Customs under subsection 269P(1);
(o) a decision of the Comptroller-General of Customs under
section 269SH on a reconsideration of a decision of the
Comptroller-General of Customs under subsection 269Q(1);
(p) a decision of the Comptroller-General of Customs under
subsection 269SA(1) or (2);
(q) a decision of the Comptroller-General of Customs under
section 269SH on a reconsideration of a decision of the
Comptroller-General of Customs under subsection 269SC(1);
(r) a decision of the Comptroller-General of Customs under
section 269SH on a reconsideration of a decision of the
Comptroller-General of Customs under subsection 269SC(4);
(s) a decision by the Comptroller-General of Customs under
subsection 269SD(1AB), (1), (1A), (2), (2A) or (5).
(2) Where a dispute referred to in subsection 167(1) has arisen and the
owner of the goods has, in accordance with that subsection, paid
under protest the sum demanded by the Collector, an application
may be made to the Tribunal for review of the decision to make
that demand and of any other decision forming part of the process
of making, or leading up to the making of, that first-mentioned
decision.
(3) Subsection 119(3) does not apply where a Certificate of Clearance
is granted to the ship or aircraft referred to in that subsection as a
result of a review by the Tribunal.
(5) An application may not be made to the Tribunal under
subsection (2) unless the application is made within the time
specified in paragraph 167(4)(a) or (b), whichever is appropriate.
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(6) Where the owner of goods has made an application to the Tribunal
under subsection (2), he or she is not entitled to bring an action
under subsection 167(2).
(6A) An application may not be made to the Tribunal in respect of a
decision under section 269SH on a reconsideration of a decision of
the Comptroller-General of Customs under subsection 269P(1),
269Q(1) or 269SC(1) or (4) unless the person who makes the
application to the Tribunal is:
(a) an affected person within the meaning of section 269SH; and
(b) is adversely affected by the decision on the reconsideration.
(7) Where, on an application made under subsection (2), the Tribunal
has made a decision reviewing a demand made by the Collector,
the proper duty payable in respect of the goods concerned shall be
deemed to be:
(a) the sum determined to be the proper duty by, or ascertained
to be the proper duty in accordance with:
(i) the decision of the Tribunal; or
(ii) an order of a court on appeal from that decision; or
(b) the sum paid under protest;
whichever is the less.
(8) In this section, decision has the same meaning as in the
Administrative Appeals Tribunal Act 1975.
273H Review of decisions under Customs Tariff Act
(1) Applications may be made to the Administrative Appeals Tribunal
for review of a decision of the Comptroller-General of Customs
under section 9 of the Customs Tariff Act 1995.
(2) In subsection (1), decision has the same meaning as in the
Administrative Appeals Tribunal Act 1975.
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273K Statement to accompany notification of decisions
(1) Where notice in writing of the making of a decision of a kind
referred to in subsection 273GA(1) or (2) or section 273H is given
to a person whose interests are affected by the decision, that notice
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.
(2) Any failure to comply with the requirements of subsection (1) in
relation to a decision does not affect the validity of the decision.
273L Entry and transmission of information by computer
If this Act requires or permits information (including information
in the form of particular words) to be entered or transmitted by
computer, the information may be entered or transmitted by
computer in an encoded form chosen by the Comptroller-General
of Customs.
274 Commissioned ships and aircraft to be reported
The person in command of any ship or aircraft holding commission
from His Majesty or from any foreign State having on board any
goods other than ship’s or aircraft’s stores laden in a place outside
Australia or in Australia shall when called upon by the
Comptroller-General of Customs or an authorised officer so to do:
(a) deliver an account in writing of the quantity of such goods,
the marks and numbers thereof, and names of the shippers
and consignees, and declare to the truth thereof;
(b) answer questions relating to such goods.
275 Commissioned ships and aircraft may be searched
Ships or aircraft under commission from His Majesty or any
foreign State having on board any goods other than ship’s or
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aircraft’s stores laden in a place outside Australia or in Australia
may be boarded and searched by the Comptroller-General of
Customs or an authorised officer in the same manner as other ships
or aircraft, and the Comptroller-General of Customs or the
authorised officer may secure any such goods and for that purpose
bring them ashore.
275A Direction not to move a ship or aircraft from a boarding
station
(1) Where a Collector considers that it is desirable, for the purposes of
this Act, to hold a ship or aircraft at a boarding station, the
Collector may, by notice in writing delivered to the master of the
ship or the pilot of the aircraft before it leaves the boarding station,
direct the master or pilot not to move the ship or aircraft from the
boarding station until the master or pilot receives permission, in
writing, from a Collector to do so.
(2) A person shall not disobey a direction given to him or her, and in
force, under this section.
Penalty: 100 penalty units.
(2A) Subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(3) Where a direction not to move a ship or aircraft from a boarding
station has been given under subsection (1):
(a) the direction ceases to have any force or effect at the
expiration of a period of 3 days after the day on which the
direction is given; and
(b) no further direction in respect of the ship or aircraft shall be
given while the ship or aircraft remains at the boarding
station.
(4) If a Collector (not being the Comptroller-General of Customs)
gives a direction under subsection (1) not to move a ship or aircraft
from a boarding station, the Collector must as soon as practicable
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notify the Comptroller-General of Customs of the giving of the
direction.
(5) Where:
(a) a ship or aircraft is held at a boarding station by virtue of a
direction given under subsection (1); and
(b) the Comptroller-General of Customs is satisfied that no
purpose of this Act is served by holding the ship or aircraft at
the boarding station;
he or she shall forthwith revoke the direction.
(6) In proceedings for an offence under this section with respect to a
direction, a certificate by a person referred to in the last preceding
subsection that he or she is satisfied that, up to the time the offence
is alleged to have been committed:
(a) the permission referred to in the direction had not been given;
and
(b) the direction had not been revoked;
is prima facie evidence of the matters as to which the person has
certified that he or she is satisfied.
276 Collector’s sales
As to sales by the Collector:
(a) The goods shall be sold by auction or by tender and after
such public notice as may be prescribed, and where not
prescribed after reasonable public notice.
(b) The goods may be sold either subject to duty and charges or
at a price that includes duty and charges and the price shall
be paid in cash on the acceptance of the bidding or tender.
(c) No bidding or tender shall be necessarily accepted and the
goods may be re-offered until sold at a price satisfactory to
the Collector.
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Part XVII Miscellaneous
Section 277
277 Proceeds of sales
(1) The proceeds of any goods sold by the Collector shall be applied as
follows:
Firstly, in the payment of the expenses of the sale.
Secondly, where the price for the goods includes duty, in payment
of the duty.
Thirdly, in payment of the warehouse rent and charges.
Fourthly, in payment of the harbour and wharfage dues and freight
if any due upon the goods if written notice of such harbour and
wharfage dues and freight shall have been given to the Collector.
And the balance if any shall be paid to the Finance Minister on
account of the person entitled thereto.
(2) For the purposes of section 132, goods to which subsection (1) of
this section applies on which duty has not been paid shall be taken
to have been entered for home consumption on the day on which
the goods are sold by the Collector.
277A Jurisdiction of courts
(1) A provision of the Judiciary Act 1903 by which a court of a State is
invested with federal jurisdiction has effect, in relation to matters
arising under this Act, as if that jurisdiction were so invested
without limitation as to locality other than the limitation imposed
by section 80 of the Constitution.
(2) Subject to the Constitution, jurisdiction is conferred on the several
courts of the Territories, within the limits of their several
jurisdictions, other than limits as to locality, with respect to matters
arising under this Act.
(3) The trial of an offence against a provision of this Act not
committed within a State may be held by a court of competent
jurisdiction at any place where the court may sit.
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The Commonwealth of Australia Schedule I
Schedule I—The Commonwealth of Australia
Security to the Commonwealth
By this Security the subscribers are, pursuant to the Customs Act 1901, bound to
the Commonwealth of Australia in the sum of—[here insert amount or mode of
ascertaining amount intended to be paid in default of compliance with
condition]—subject only to this condition that if—[here insert the condition of
the security]—then this security shall be thereby discharged.*
Dated the day of 19 .
Names and descriptions Signatures of Signatures of
of subscribers subscribers witnesses
*NOTE—If liability is not intended to be joint and several and for the full amount, here state what
is intended as, for example, thus—“The liability of the subscribers is joint only,” or
“the liability of (mentioning subscriber) is limited to (here state amount of limit of
liability or mode of ascertaining limit).”
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Customs Act 1901
No. 6, 1901
Compilation No. 153
Compilation date: 30 December 2018
Includes amendments up to: Act No. 164, 2018
Registered: 17 January 2019
This compilation is in 4 volumes
Volume 1: sections 1–183U
Volume 2: sections 183UA–269SK
Volume 3: sections 269SM–277A
Schedule
Volume 4: Endnotes
Each volume has its own contents
This compilation includes commenced amendments made by Act No. 127,
2018
Prepared by the Office of Parliamentary Counsel, Canberra
About this compilation
This compilation
This is a compilation of the Customs Act 1901 that shows the text of the law as
amended and in force on 30 December 2018 (the compilation date).
The notes at the end of this compilation (the endnotes) include information
about amending laws and the amendment history of provisions of the compiled
law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the
compiled law. Any uncommenced amendments affecting the law are accessible
on the Legislation Register (www.legislation.gov.au). The details of
amendments made up to, but not commenced at, the compilation date are
underlined in the endnotes. For more information on any uncommenced
amendments, see the series page on the Legislation Register for the compiled
law.
Application, saving and transitional provisions for provisions and
amendments
If the operation of a provision or amendment of the compiled law is affected by
an application, saving or transitional provision that is not included in this
compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see
the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as
modified but the modification does not amend the text of the law. Accordingly,
this compilation does not show the text of the compiled law as modified. For
more information on any modifications, see the series page on the Legislation
Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a
provision of the law, details are included in the endnotes.
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Contents
Endnotes 1
Endnote 1—About the endnotes 1
Endnote 2—Abbreviation key 3
Endnote 3—Legislation history 4
Endnote 4—Amendment history 53
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Endnotes
Endnote 1—About the endnotes
Endnotes
Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that
has amended (or will amend) the compiled law. The information includes
commencement details for amending laws and details of any application, saving
or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at
the provision (generally section or equivalent) level. It also includes information
about any provision of the compiled law that has been repealed in accordance
with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make
editorial and presentational changes to a compiled law in preparing a
compilation of the law for registration. The changes must not change the effect
of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief
outline of the changes in general terms. Full details of any changes can be
obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe
the amendment to be made. If, despite the misdescription, the amendment can
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Endnotes
Endnote 1—About the endnotes
be given effect as intended, the amendment is incorporated into the compiled
law and the abbreviation “(md)” added to the details of the amendment included
in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the
abbreviation “(md not incorp)” is added to the details of the amendment
included in the amendment history.
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Endnotes
Endnote 2—Abbreviation key
Endnote 2—Abbreviation key
ad = added or inserted o = order(s)
am = amended Ord = Ordinance
amdt = amendment orig = original
c = clause(s) par = paragraph(s)/subparagraph(s)
/sub-subparagraph(s)C[x] = Compilation No. x
Ch = Chapter(s) pres = present
def = definition(s) prev = previous
Dict = Dictionary (prev…) = previously
disallowed = disallowed by Parliament Pt = Part(s)
Div = Division(s) r = regulation(s)/rule(s)
ed = editorial change reloc = relocated
exp = expires/expired or ceases/ceased to have renum = renumbered
effect rep = repealed
F = Federal Register of Legislation rs = repealed and substituted
gaz = gazette s = section(s)/subsection(s)
LA = Legislation Act 2003 Sch = Schedule(s)
LIA = Legislative Instruments Act 2003 Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given SLI = Select Legislative Instrument
effect SR = Statutory Rules
(md not incorp) = misdescribed amendment Sub-Ch = Sub-Chapter(s)
cannot be given effect SubPt = Subpart(s)
mod = modified/modification underlining = whole or part not
commenced or to be commencedNo. = Number(s)
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Endnotes
Endnote 3—Legislation history
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Customs Act 1901 6, 1901 3 Oct 1901 4 Oct 1901 (gaz 1901, p
165)
Spirits Act 1906 21, 1906 12 Oct 1 Jan 1907 (gaz 1907) —
1906
Customs (Inter-State 9, 1910 7 Sept 1910 7 Sept 1910 —
Accounts) Act 1910
Customs Act 1910 36, 1910 1 Dec 1910 1 Dec 1910 —
Customs Act 1914 19, 1914 7 Dec 1914 7 Dec 1914 —
Customs Act 1916 10, 1916 30 May 30 May 1916 —
1916
Customs Act 1920 41, 1920 10 Nov never commenced —
1920
Customs Act 1922 19, 1922 9 Oct 1922 9 Oct 1922 —
Customs Act 1923 12, 1923 17 Aug 17 Aug 1923 —
1923
Customs Act 1925 22, 1925 26 Sept 26 Sept 1925 —
1925
Customs Act 1930 6, 1930 29 Mar 29 Mar 1930 s. 3
1930
Customs Act 1934 7, 1934 24 July s 17: 1 Jan 1935 —
1934 Remainder: 24 July 1934
Statute Law Revision 45, 1934 6 Aug 1934 6 Aug 1934 —
Act 1934
Customs Act 1935 7, 1935 5 Apr 1935 1 Jan 1935 —
Customs Act 1936 85, 1936 7 Dec 1936 7 Dec 1936 —
Customs Act 1947 54, 1947 13 Nov 15 Nov 1947 (gaz 1947, —
1947 p 337)
4 Customs Act 1901
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Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Customs Act 1949 45, 1949 27 Oct 1 Apr 1950 (gaz 1950, p s 3(2)
1949 723)
Customs Act 1950 56, 1950 14 Dec 30 Nov 1950 —
1950
Statute Law Revision 80, 1950 16 Dec 31 Dec 1950 s 16 and 17
Act 1950 1950
Customs Act 1951 56, 1951 11 Dec 11 Dec 1951 s 7
1951
Customs Act 1952 108, 1952 19 Nov s 7 and 11: 14 Dec 1956 s 19(2) and 20(2)
1952 (gaz 1956, p 3889)
Remainder: 19 Nov 1952
Customs Act 1953 47, 1953 26 Oct 23 Nov 1953 —
1953
Customs Act 1954 66, 1954 8 Nov 1954 6 Dec 1954 —
Customs Act 1957 37, 1957 7 June 1957 s 4: 7 Sept 1957 s 9(2) and 11(2)
Remainder: 7 June 1957
Customs Act 1959 54, 1959 22 May s 6–8 and 17: 1 Jan 1960 s 5(2) and 28–30
1959 s 3, 4, 9–11, 13, 15, 20–
24 and 29: 1 Sept 1960
(gaz 1960, p 3065)
Remainder: 22 May
1959
Customs Act 1960 42, 1960 5 Sept 1960 5 Sept 1960 —
Customs Act (No. 2) 111, 1960 19 Dec s 3: 30 Nov 1961 (gaz s 2(3)
1960 1960 1961, p 4309)
Remainder: 19 Dec 1960
Customs Act 1901 5
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Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
Customs Act 1963 48, 1963 16 Oct
1963
s 5, 20, 22, 31 and 32:
1 July 1964 (gaz 1964, p
2348)
s 14(1), 15 and 16: 1
Sept 1965 (gaz 1965, p
3767)
Remainder: 16 Oct 1963
s 8(2), 12(2),
14(2), 20(2),
22(2), 25(2) and
29(2)
Customs Act 1965 29, 1965 2 June 1965 1 July 1965 —
Customs Act (No. 2)
1965
82, 1965 30 Nov
1965
12 Apr 1966 (gaz 1966,
p 1963)
—
as amended by
Customs Act (No. 3)
1965
133, 1965 18 Dec
1965
14 Feb 1966 —
Customs Act (No. 3)
1965
133, 1965 18 Dec
1965
14 Feb 1966 —
Customs Act 1966 28, 1966 24 May
1966
s 3: 16 June 1966 (gaz
1966, p 3185)
Remainder: 24 May
1966
—
Customs Act 1967 54, 1967 30 May
1967
30 May 1967 s 11
Customs Act 1968 14, 1968 16 May
1968
13 June 1968 —
Customs Act (No. 2)
1968
104, 1968 2 Dec 1968 s 1, 2, 31 and 37: 2 Dec
1968
s 29 and 30: 18 June
1968
Remainder: 1 Oct 1969
(gaz 1969, p 5771)
s 37
Customs Act 1971 12, 1971 5 Apr 1971 s 1–3 and 5: 5 Apr 1971
s 4: 1 July 1974 (gaz
1974, No 53D)
s 5
6 Customs Act 1901
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Endnotes
Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
Customs Act (No. 2)
1971
134, 1971 16 Dec
1971
13 Jan 1972 —
Customs Act 1973 162, 1973 7 Dec 1973 7 Dec 1973 —
Statute Law Revision
Act 1973
216, 1973 19 Dec
1973
31 Dec 1973 s 9(1) and 10
Customs Act 1974 28, 1974 1 Aug 1974 1 Aug 1974 —
Customs Act (No. 2)
1974
120, 1974 3 Dec 1974 3 Dec 1974 s 3(2), 4(2), (3),
5(2) and 6(2)
Postal and
Telecommunications
Commissions
(Transitional Provisions)
Act 1975
56, 1975 12 June
1975
s 4 and 38: 1 July 1975
(s 2(1) and gaz 1975, No
S122)
Remainder: 12 June
1975
—
as amended by
Customs Act (No. 2)
1975
107, 1975 9 Oct 1975 8 pm (by standard time
in the Australian Capital
Territory) on 19 Aug
1975 (s 2)
s 2
Customs Act 1975 77, 1975 20 June
1975
20 June 1975 (s. 2) —
Customs Act (No. 2)
1975
107, 1975 9 Oct 1975 8 pm (by standard time
in the Australian Capital
Territory) on 19 Aug
1975 (s 2)
s 2
Customs Amendment
Act 1976
41, 1976 2 June 1976 1 July 1976 s 7
Administrative Changes
(Consequential
Provisions) Act 1976
91, 1976 20 Sept
1976
s 3: 22 Dec 1975 (s 2(7)) s 4
Customs Amendment
Act (No. 2) 1976
174, 1976 13 Dec
1976
s 4: 1 Feb 1977 (gaz
1977, No S8)
Remainder: 13 Dec 1976
—
Customs Act 1901 7
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Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Customs Amendment 154, 1977 10 Nov s 3, 4 and 9: 20 Oct 1978 s 5(2), 7(2), (3)
Act 1977 1977 (gaz 1978, No S195) and 13
s 7: 24 Oct 1978 (gaz
1978, No S219)
Remainder: 10 Nov 1977
Administrative Changes 36, 1978 12 June 12 June 1978 s 8
(Consequential 1978
Provisions) Act 1978
Customs Amendment 183, 1978 4 Dec 1978 s 3: 10 July 1978 s 4 and 5
Act 1978 Remainder: 4 Dec 1978
Jurisdiction of Courts 19, 1979 28 Mar Parts II–XVII (s 3–123): s 124
(Miscellaneous 1979 15 May 1979 (gaz 1979,
Amendments) Act 1979 No S86)
Remainder: 28 Mar 1979
Customs Amendment 92, 1979 14 Sept s 5 and 6: never s 4(2), (3) and 17
Act 1979 1979 commenced
as amended by
Customs and Excise 40, 1985 30 May Part III (s 27, 28): 13 —
Legislation 1985 Sept 1979 s 2(7))
Amendment Act 1985
Customs and Excise 175, 1985 16 Dec Part III (s 14, 15): never —
Legislation 1985 commenced (s 2(6))
Amendment Act
(No. 2) 1985
Customs (Detention 79, 1990 23 Oct 23 Apr 1991 —
and Search) Act 1990 1990
Customs Amendment 116, 1979 25 Oct 1 June 1980 (s 2 and gaz —
Act (No. 2) 1979 1979 1980, No G21, p 2)
Australian Federal 155, 1979 28 Nov 19 Oct 1979 (s 2 and gaz —
Police (Consequential 1979 1979, No S206)
Amendments) Act 1979
8 Customs Act 1901
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Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Customs Amendment 177, 1979 4 Dec 1979 1 Nov 1979 —
Act (No. 3) 1979
Customs Amendment 180, 1979 4 Dec 1979 4 Dec 1979 s 14
Act (No. 4) 1979
Customs Amendment 13, 1980 8 Apr 1980 1 Feb 1981 (s 2 and gaz s 4(2), 5(2), (3)
Act (No. 2) 1980 1980, No S282) and 7
Customs Amendment 15, 1980 15 Apr 16 Apr 1980 (s 2) —
Act 1980 1980
Customs Amendment 110, 1980 6 June 1980 s 3(b), 4 and 5: 1 July s 4(2)–(4), 10(2),
Act (No. 3) 1980 1980 (gaz 1980, No 23(2) and 32
S146)
Remainder: 6 June 1980
Customs Amendment 171, 1980 17 Dec 1 Jan 1981 —
Act (No. 4) 1980 1980
Customs Amendment 45, 1981 14 May 14 May 1981 —
(Tenders) Act 1981 1981
Statute Law Revision 61, 1981 12 June s 115: 12 June 1981 —
Act 1981 1981 (s 2(1))
Customs Amendment 64, 1981 12 June s 6–12, 15–18, 19(2), s 28(2), (3) and 38
Act 1981 1981 20–24 and 27: 21 Dec
1983 (gaz 1983, No
S332)
s 13 and 14: never
commenced
Remainder: 10 July 1981
as amended by
Off-shore Installations 51, 1982 16 June (see 51, 1982 below) —
(Miscellaneous 1982
Amendments) Act
1982
Customs Act 1901 9
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Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Customs and Excise 5, 1990 17 Jan 1990 (see 5, 1990 below) —
Legislation
Amendment Act
(No. 4) 1989
Customs Amendment 67, 1981 12 June 10 July 1981 s 3(2)
(Securities) Act 1981 1981
Customs (Unlawful 152, 1981 26 Oct 26 Oct 1981 —
Exportation of Food) 1981
Amendment Act 1981
Customs (Valuations) 157, 1981 27 Oct s 4: 14 May 1981 s 10(2) and 13
Amendment Act 1981 1981 s 5, 8 and 11–13: 30 Nov
1981 (gaz 1981, No.
S246)
s 9: 10 July 1981
Remainder: 27 Oct 1981
Export Control 48, 1982 9 June 1982 1 Jan 1983 (s 2 and gaz —
(Miscellaneous 1982, No G48, p 2)
Amendments) Act 1982
Off-shore Installations 51, 1982 16 June s 12, 13, 22 and Part III s 25
(Miscellaneous 1982 (s 26–28): 21 Dec 1983
Amendments) Act 1982 (s 2(2) and gaz 1983, No
S332)
Remainder: 14 July 1982
Statute Law 80, 1982 22 Sept Part LXXVII (s. 280): 22 s 280(2) and (3)
(Miscellaneous 1982 Sept 1982 (s 2(1))
Amendments) Act
(No. 2) 1982
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Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Customs and Excise 81, 1982 23 Sept s 1–3 and 71: 23 Sept s 6(2) and 71
Amendment Act 1982 1982 1982
s 4, 16–21, 23, 28, 29,
32–52, 55–65, 67, 68,
69(4), 72 and 73: 26 Apr
1983 (gaz 1983, No S80)
s 5, 7, 9, 10, 12, 14, 15,
25, 54, 66 and 70(3):
never commenced
s 6, 8, 11, 13, 26, 27, 30,
31, 53 and 70(1), (2): 22
Dec 1983 (gaz 1983, No
S333)
s 22, 24 and 74–76: 2
Dec 1985 (gaz 1985, No
S490)
Remainder: 1 Apr 1985
(gaz 1985, No S96)
as amended by
Statute Law 39, 1983 20 June s 3: 22 Dec 1983 —
(Miscellaneous 1983 (s 2(5)(a))
Provisions) Act
(No. 1) 1983
Statute Law 72, 1984 25 June s 3: 23 Sept 1982 s. 2(24)
(Miscellaneous 1984 (s 2(10))
Provisions) Act
(No. 1) 1984
Customs and Excise 40, 1985 30 May (see 40, 1985 below) —
Legislation 1985
Amendment Act 1985
Customs and Excise 5, 1990 17 Jan 1990 (see 5, 1990 below) —
Legislation
Amendment Act
(No. 4) 1989
Customs Act 1901 11
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Endnote 3—Legislation history
Act
Diesel Fuel Taxes
Legislation Amendment
Act 1982
Number
and year
108, 1982
Assent
5 Nov 1982
Commencement
8 pm (by standard time
in the Australian Capital
Territory) on 17 Aug
1982 (s 2)
Application,
saving and
transitional
provisions
s 5(2)
Customs Tariff
(Miscellaneous
Amendments) Act 1982
115, 1982 22 Nov
1982
s 1, 2, 7 and 8(1): 22
Nov 1982
Remainder: 1 Jan 1983
(s 2 and gaz 1982, No
S274, p 3)
s 12
Customs Securities
(Anti-Dumping)
Amendment Act 1982
137, 1982 23 Dec
1982
24 Nov 1982 s 4(2)
Customs Amendment
Act 1983
19, 1983 14 June
1983
s 5 and 6: 1 July 1983
(gaz 1983, No S136, p 3)
Remainder: 14 June
s 2(2) and (3)
1983
Statute Law 39, 1983 20 June s 3: 8 pm (by standard s 7(1)
(Miscellaneous 1983 time in the Australian
Provisions) Act (No. 1) Capital Territory) on 17
1983 Aug 1982 (s 2(4)(c)),
18 July 1983 (s 2(4)(b)),
1 May 1984 (s 2(4)(a))
Customs and Excise
Amendment Act 1983
101, 1983 23 Nov
1983
s 4: never commenced (s
2(3))
s 5: 1 Jan 1983
ss. 8 and 11: 23 Nov
1983
s 10 and 12: 1 July 1983
(s 2(5))
Remainder: 8 pm (by
standard time in the
Australian Capital
Territory) on 23 Aug
1983 (s 2(1))
s 6(2)
12 Customs Act 1901
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Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Customs Tariff 2, 1984 14 Mar 14 Mar 1984 —
(Anti-Dumping) 1984
Miscellaneous
Amendments Act 1984
Torres Strait Treaty 22, 1984 26 Apr 15 Feb 1985 (s 2 and gaz —
(Miscellaneous 1984 1985, No S38)
Amendments) Act 1984
Public Service Reform 63, 1984 25 June s 151(2): 1 July 1984 (s —
Act 1984 1984 2(4) and gaz 1984, No
S245)
Statute Law 72, 1984 25 June Sch: 1 Jan 1983 (s 2(7)) s 2(24) and 5(2)
(Miscellaneous 1984 23 July 1984 (s 2(1)),
Provisions) Act (No. 1) 2 Dec 1985 (s 2(8) and
1984 gaz 1985, No S490),
never commenced (s
2(9))
Statute Law 165, 1984 25 Oct s 3: 22 Nov 1984 (s 2(1)) s 6(1)
(Miscellaneous 1984
Provisions) Act (No. 2)
1984
Customs Administration 39, 1985 29 May 10 June 1985 (s 2 and s 4
(Transitional Provisions 1985 gaz 1985, No S194)
and Consequential
Amendments) Act 1985
Customs Act 1901
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Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
Customs and Excise 40, 1985 30 May s 1, 2, 18–20, 21(2) and s 2(5) and 26
Legislation Amendment 1985 22: 30 May 1985
Act 1985 s 4, 7–12, 34, 36 and 44:
never commenced (s
2(3), (4))
s 21(1): 1 Jan 1983
s 24 and 25: 16 Dec
1985 (s. 2(6))
Part III (s 27, 28): 13
Sept 1979 (s 2(7))
s 29 and 31: 1 Apr 1985
s 30: 2 Dec 1985 (s 2(9))
s 35: 29 Nov 1985 (gaz
1985, No. S490)
s 38: 1 July 1984 (s
2(10))
s 45 and 46: 23 July
1984 (s 2(11))
Remainder: 27 June
1985
as amended by
Customs and Excise 5, 1990 17 Jan 1990 (see 5, 1990 below) —
Legislation
Amendment Act
(No. 4) 1989
Customs Act 1901
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Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Customs and Excise 175, 1985 16 Dec s 3 and 8: 16 Dec 1985 s 8(2), 9(2) and
Legislation Amendment 1985 (s 2(1)) 10(2)
Act (No. 2) 1985 s 4, 7 and 12: 1 May
1986 (s 2(2) and gaz
1986, No S182)
s 5, 11 and 13: 13 Jan
1986 (s 2(3))
s 6: 2 Dec 1985 (s 2(4)
and gaz 1985, No S490)
s 9 and 10: 1 Nov 1985
(s 2(5))
Customs Administration 10, 1986 13 May 13 May 1986 s 2(2) and 4
(Transitional Provisions 1986
and Consequential
Amendments) Act 1986
Customs and Excise 34, 1986 3 June 1986 ss. 7, 8(1), 9, 11 and 12: —
Legislation Amendment 3 June 1986 (s 2(1))
Act 1986 s 8(2), 10 and 13–15:
1 July 1987 (s 2(2) and
gaz 1987, No. S138)
s 16–18: 1 July 1986 (s
2(3))
Customs and Excise 149, 1986 11 Dec s 5 and 16: 8 Jan 1987 —
Legislation Amendment 1986 s 11: 21 Oct 1986
Act (No. 2) 1986 s 12(1): 1 Oct 1983
Remainder: 11 Dec 1986
Customs (Valuation) 51, 1987 5 June 1987 1 July 1987 s 3
Amendment Act 1987
Customs Act 1901 15
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Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
Customs Tariff 76, 1987 5 June 1987 1 Jan 1988 (s 2 and gaz ss. 4 and 8
(Miscellaneous 1987, No. S351) s 8(2A) (ad. by
Amendments) Act 1987 89, 1992, s. 23)
as amended by
Customs Legislation 89, 1992 30 June (see 89, 1992 below) —
(Tariff Concessions 1992
and Anti-Dumping)
Amendment Act 1992
Customs and Excise
Legislation Amendment
Act 1987
81, 1987 5 June 1987 s 1 and 2: Royal Assent
s 3(1), 5 and 6: 1 July
1987
ss. 3 and 11
s 4 and 7: 14 May 1987
Remainder: 1 Aug 1987
(gaz 1987, No S135)
Sea Installations
(Miscellaneous
Amendments) Act 1987
104, 1987 6 Nov 1987 Parts I–IV (s 1–30) and
Part VII (s 57): 15 Oct
1987
Remainder: 6 Nov 1987
s 21
(s 2(2))
Statute Law
(Miscellaneous
Provisions) Act 1987
141, 1987 18 Dec
1987
s 3: 18 Dec 1987 (s 2(1)) s 5(1)
Civil Aviation Act 1988 63, 1988 15 June
1988
Part III (s 17–32), s 98
and Parts IX, X (s 99–
103): 1 July 1988 (gaz
1988, No S189)
Remainder: 15 June
—
1988
Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
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Endnotes
Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
Crimes Legislation
Amendment Act (No. 2)
1988
66, 1988 15 June
1988
s 4–11: 13 July 1988
s 13–19: 1 Dec 1988
(gaz 1988, No S366)
s 24: 15 June 1988 (s
2(4))
Part VI (ss. 25–28): 1
Sept 1988 (s 2(5) and
gaz 1988, No S256)
Remainder: 15 June
1988
s 6(2) and (3)
as amended by
Law and Justice
Legislation
Amendment Act 1988
120, 1988 14 Dec
1988
Part VII (s 25–27):
15 June 1988 (s 2(4))
—
Customs Legislation
(Anti-Dumping
Amendments) Act 1988
76, 1988 24 June
1988
1 Sept 1988 (s 2 and gaz
1988, No S217)
—
Statutory Instruments
(Tabling and
Disallowance)
Legislation Amendment
Act 1988
99, 1988 2 Dec 1988 2 Dec 1988 —
Law and Justice
Legislation Amendment
Act 1988
120, 1988 14 Dec
1988
Part VIII (s 28, 29): 11
Jan 1989 (s 2(3))
—
Telecommunications
Amendment Act 1988
121, 1988 14 Dec
1988
s 5, 6, 10, 12, 13, 23(2)
and 26(1): 1 Jan 1989
(gaz 1988, No. S402)
s 14, 23(3) and 26(2):
30 June 1989 (gaz 1989,
No S216)
Remainder: 14 Dec 1988
—
Customs Act 1901 17
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
Customs and Excise
Legislation Amendment
Act 1989
23, 1989 5 May 1989 1 July 1989 s 12
Customs and Excise
Legislation Amendment
Act (No. 2) 1989
24, 1989 5 May 1989 s 4, 9, 10 and 34–38: 1
Feb 1989
s 6: 8 July 1988
s 8(1)(a): 27 Aug 1987
s 18: 15 Oct 1987
s 5(2), 8(2) and
28(2)
s 19, 21, 23, 24, 29, 31
and 32: 1 July 1989
Part IV (s 44, 45):
16 June 1982 (s 2(7))
Remainder: 5 May 1989
Customs and Excise
Legislation Amendment
Act (No. 3) 1989
78, 1989 21 June
1989
s 5(1)(c)–(g): 3 Mar
1989
s 6, 8, 16 and 18: 19 July
1989
s 5(2), (3) and
7(2)
Remainder: 21 June
1989
Crimes Legislation
Amendment Act 1989
108, 1989 30 June
1989
s 10: 30 June 1990
Parts 5–7 (s 17–35):
28 July 1989
Part 8 (s 36–43): 1 July
1989
s 21(2), 22(2),
23(2) and 25(2)
Remainder: 30 June
1989
Customs Legislation
(Anti-Dumping) Act
1989
174, 1989 21 Dec
1989
s 1 and 2: 21 Dec 1989
Remainder: 21 Dec 1989
(s 2(2) and gaz 1989, No
S395)
—
Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
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Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Customs and Excise 5, 1990 17 Jan 1990 s 1–3 and 25: 17 Jan s 4(2), 17(2), 24
Legislation Amendment 1990 and 34
Act (No. 4) 1989 s 4(1)(b), 16, 26(1)(b),
(c) and 33 (in part):
1 July 1989
s 15: 1 Aug 1989
Remainder: 1 Jan 1990
Hazardous Waste 6, 1990 17 Jan 1990 17 July 1990 —
(Regulation of Exports
and Imports) Act 1989
Law and Justice 11, 1990 17 Jan 1990 Part 1 (s 1, 2) and Part 3 —
Legislation Amendment (s 6, 7): 17 Jan 1990
Act 1989 s 8–10: 17 July 1990
s 12, 13 and 51(1)(b),
(2): 17 Jan 1990 (s 2(5))
Remainder: 14 Feb 1990
Petroleum 37, 1990 7 June 1990 18 Feb 1991 (s 2 and gaz —
(Australia-Indonesia 1991, No S47)
Zone of Cooperation)
(Consequential
Provisions) Act 1990
Trade Practices (Misuse 70, 1990 16 June 1 July 1990 (gaz 1990, s 20(2)–(7)
of Trans-Tasman Market 1990 No. S172)
Power) Act 1990
Customs (Detention and 79, 1990 23 Oct 23 Apr 1991 —
Search) Act 1990 1990
Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
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Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
Customs and Excise 111, 1990 21 Dec s 1–3, 4(a)–(d), (g), 5, s 15(2), 21(2) and
Legislation Amendment 1990 11, 27, 30, 34(d), (e), 35, 38
Act 1990 36, 37 (in part), 38, 39
and 47–49: 21 Dec 1990
s 4(e), (h), 6–9, 13–23,
28, 29, 31, 32, 34(a)–(c)
and 40–46: 1 June 1991
(gaz 1991, No S137)
s 26: 18 Jan 1991
s 33: 21 Dec 1989
Remainder: 21 June
1991
Crimes Legislation 28, 1991 4 Mar 1991 s 74(1): 4 Mar 1991 (s —
Amendment Act 1991 2(1))
Customs Amendment 82, 1991 26 June 26 June 1991 s 9(2)–(4)
Act 1991 1991
Proceeds of Crime 120, 1991 27 June s 1 and 2: 27 June 1991 —
Legislation Amendment 1991 Remainder: 27 Dec 1991
Act 1991
Crimes Legislation 123, 1991 23 Aug s 5–10, Parts 3–7 (s 11– s 31(2) and (3)
Amendment Act (No. 2) 1991 34), Part 9 (s 38, 39) and
1991 s 40–50: 20 Sept 1991
Part 8 (s 35–37): 6 Dec
1991 (gaz 1991, No
S330)
s 51: 23 Feb 1992
Remainder: 23 Aug 1991
Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
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Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act
Customs and Excise
Legislation Amendment
Act 1992
Customs Legislation
(Tariff Concessions and
Anti-Dumping)
Amendment Act 1992
as amended by
Customs Legislation
Amendment Act 1993
Territories Law Reform
Act 1992
Crimes Legislation
Amendment Act 1992
Customs Legislation
(Anti-Dumping
Amendments) Act 1992
as amended by
Customs Legislation
Amendment Act 1993
Compilation No. 153
Number
and year
34, 1992
89, 1992
8, 1994
104, 1992
164, 1992
207, 1992
8, 1994
Assent Commencement
20 May s 1–3, 4(c), (d), 21, 40,
1992 48, 49(c), 51, 52 and 56:
20 May 1992
s 10–14, 24, 30–36, 41,
44, 50, 53–55 and 57:
17 June 1992
Remainder: 1 Sept 1992
(gaz 1992, No S251)
30 June s 1–3, 9, 11 and 22:
1992 30 June 1992
s 4–8, 12–18 and 21:
10 July 1992 (gaz 1992,
No S187, p 2)
s 23: 1 Jan 1988
Remainder: 1 Nov 1992
(gaz 1992, No GN43)
18 Jan 1994 s 23 (item 3): 1 Nov
1992 (s 2(4))
30 June s 24: 1 July 1992 (s 2(3))
1992
11 Dec s 3–17: 1 Feb 1993 (gaz
1992 1993, No GN1)
Remainder: 8 Jan 1993
21 Dec s 1 and 2: 21 Dec 1992
1992 s 8: 10 July 1992
Remainder: 1 Jan 1993
(gaz 1992, No S403)
18 Jan 1994 s 23 (item 2): 1 Jan 1993
(s 2(7))
Customs Act 1901
Compilation date: 30/12/18
Application,
saving and
transitional
provisions
s 18(2)–(4), 23(2)
and 50
s 12(2), 19(2) and
21
s 20 (am by 8,
1994, s 23)
—
—
—
s 17
—
Registered: 17/1/19
21
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
Customs Legislation 209, 1992 22 Dec s 4(a), 11, 12, 19, 20 and —
Amendment Act 1992 1992 22: 1 Sept 1992
s 4(b), (c), 6–10, 13(2),
14, 15(d), 16, 17, 24, 25
and 27: 1 June 1993 (gaz
1993, No GN17)
s 5 and 23: 19 Jan 1993
s 21: 18 Aug 1992
Remainder: 22 Dec 1992
as amended by
Customs Legislation 8, 1994 18 Jan 1994 s 23 (item 1): 18 Aug —
Amendment Act 1993 1992 (s 2(6))
Corporate Law Reform 210, 1992 24 Dec s 125: 23 June 1993 ((s —
Act 1992 1992 2(3) and gaz 1993, No
S186)
Imported Food Control 221, 1992 24 Dec 15 June 1993 (gaz 1993, s 10
Act 1992 1992 No GN22)
Customs and Excise 113, 1993 24 Dec s 1–4, 7 and 9: 24 Dec —
Legislation Amendment 1993 1993
Act 1993 s 5(c), 6, 14 and 15(c): 1
Jan 1994
s 8, 10–13 and 17: 1 Apr
1994 (gaz 1994, No
S112)
Remainder: 24 June
1994
22 Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Customs Legislation 8, 1994 18 Jan 1994 ss. 4–7, 14, 16(1) and 18: s 3
Amendment Act 1993 18 Jan 1994 (s 2(1))
s 8: 1 Sept 1992 (s 2(2))
s 9, 10 and 20: 1 Apr
1994 (s 2(8) and gaz
1994, No S112)
s 11–13: 15 Feb 1994
(s 2(3))
s 15 and 16(2): 1 Nov
1992 (s 2(4))
s 17: 5 Jan 1994 (s 2(5))
s 19: 2 May 1994 (s 2(8)
and gaz 1994, No GN15)
Maritime Legislation 20, 1994 15 Feb 1 Aug 1994 (gaz 1994, —
Amendment Act 1994 1994 No S289)
Crimes (Search Warrants 65, 1994 30 May 30 Nov 1994 —
and Powers of Arrest) 1994
Amendment Act 1994
Customs Legislation 150, 1994 13 Dec s 1–3: 13 Dec 1994 s 3 and 29
(World Trade 1994 Remainder: 1 Jan 1995
Organization (gaz 1994, No S471)
Amendments) Act 1994
Crimes and Other 182, 1994 19 Dec s 31: 16 Jan 1995 (s —
Legislation Amendment 1994 2(4))
Act 1994
Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
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Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Customs, Excise and 85, 1995 1 July 1995 Sch 4 (items 1, 26–45, s 13–20
Bounty Legislation 49–53, 56, 67): 1 July
Amendment Act 1995 1995 (s 2(5))
Sch 4 (items 2–6, 10–15,
17, 57–61, 63–66), Sch 9
(items 51–59) and s 13–
20: 1 July 1995 (s 2(1))
Sch 4 (items 7–9, 46–48,
54, 55, 62): 9 Nov 1995
(s 2(4), (6) and gaz 1995,
No GN44)
Sch 4 (items 16, 18–25):
1 Apr 1994 (s 2(3))
Customs and Excise 87, 1995 1 July 1995 s 3 (items 2, 6, 7, 10, s 2(2) (am by 21,
Legislation Amendment 11): 1 Aug 1986 (s 2(2)) 1996, Sch 1
Act 1995 Remainder: 1 July 1995 [item 1])
(s 2(3)) s 2(3) (am by 21,
1996, Sch 1
[items 2–4])
s 5 (am by Sch 1
[items 5–7])
as amended by
Customs and Excise 21, 1996 28 June 1 July 1995 —
Legislation 1996
Amendment Act
(No. 1) 1996
Customs Tariff 15, 1996 24 June 1 July 1996 (s 2) —
(Miscellaneous 1996
Amendments) Act 1996
Customs Amendment 30, 1996 9 July 1996 15 July 1996 (gaz 1996, Sch 1 (items 36–
Act 1996 No S263) 43)
Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
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Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act
Statute Law Revision
Act 1996
Customs Amendment
Act (No. 1) 1997
as amended by
Customs and Excise
Legislation
Amendment Act
(No. 1) 1998
Crimes and Other
Legislation Amendment
Act 1997
Customs and Excise
Legislation Amendment
Act (No. 1) 1997
Environment, Sport and
Territories Legislation
Amendment Act 1997
Audit (Transitional and
Miscellaneous)
Amendment Act 1997
Compilation No. 153
Number
and year
43, 1996
3, 1997
8, 1998
20, 1997
97, 1997
118, 1997
152, 1997
Assent Commencement
25 Oct Sch 2 (item 46): 1 July
1996 1995 (s 2(2))
Sch 4 (item 56): 25 Oct
1996 (s 2(1))
28 Feb s 1–3: 28 Feb 1997
1997 Remainder: 1 Apr 1997
(gaz 1997, No GN12)
31 Mar Sch 1 (items 7–9): 31
1998 Mar 1998 (s 2(1))
7 Apr 1997 Sch 1 (items 17, 18): 7
Apr 1997 (s 2(1))
30 June Sch 1 (items 1–5, 7–9,
1997 20, 23–26–39, 41): 31
Dec 1997 (s 2(3), (4))
Sch 1 (items 6, 10–19,
21, 22, 40): 1 Aug 1997
(s 2(2) and gaz 1997,
No. GN30)
7 July 1997 Sch 1 (item 22): 7 July
1997 (s 2(1))
24 Oct Sch 2 (items 657–661): 1
1997 Jan 1998 (s 2(2) and gaz
1997, No GN49)
Customs Act 1901
Compilation date: 30/12/18
Application,
saving and
transitional
provisions
—
Sch 1 (items 8,
11, 16, 22, 27)
s 2(2) (am by 8,
1998, Sch 1
[item 7])
s 2(4) (rep by 8,
1998, Sch 1
[item 8])
—
—
Sch 1 (items 40,
41)
—
—
Registered: 17/1/19
25
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Telecommunications 160, 1997 11 Nov Sch 3 (items 9, 10): 11 s 3 (rep by 151,
(Interception) and 1997 Nov 1997 (s 2(1)) 1999, Sch 2)
Listening Device Sch 3 (items 1–8, 11–
Amendment Act 1997 13): 1 Feb 1998 (s
2(2)(c)) and gaz 1998,
No GN3)
as amended by
Telecommunications 151, 1999 11 Nov 11 Nov 1999 —
(Interception) 1999
Amendment Act 1999
Customs and Excise 167, 1997 11 Nov 31 Jan 1998 (s 2 and gaz —
Legislation Amendment 1997 1998, No GN1)
Act (No. 2) 1997
Customs and Excise 8, 1998 31 Mar Sch 1 (items 1, 2): 31 —
Legislation Amendment 1998 Mar 1998 (s 2(1))
Act (No. 1) 1998 Sch 1 (items 3, 4): 1 Aug
1997 (s 2(2))
Sch 1 (items 5, 6): 1 July
1995 (s 2(3))
Therapeutic Goods 34, 1998 17 Apr 17 Apr 1998 —
Legislation Amendment 1998
Act 1998
Customs Legislation 79, 1998 2 July 1998 Sch 1 (items 1–38, 40– Sch 4
(Anti-dumping 86), Sch 2 and 4: 24 July
Amendments) Act 1998 1998 (s 2(2) and gaz
1998, No. GN29)
Sch 1 (item 39): 22 Dec
1998 (s 2(3), (5))
as amended by
Statute Law Revision 9, 2006 23 Mar Sch 2 (item 17): 24 July —
Act 2006 2006 1998 (s 2(1) item 32)
26 Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
Customs (Anti-dumping
Amendments) Act 1999
26, 1999 14 May
1999
Sch 1 (items 1–3): 1 July
1999 (gaz 1999, No
S286)
Sch 1 (items 4, 6, 8, 10,
12, 14, 16, 18): 1 Jan
1993
Sch 1 (items 5, 7, 9, 11,
13, 15, 17, 19): 24 July
1998 (s 2(4))
Remainder: 14 May
1999
Sch 1 (item 20)
Customs and Excise
Amendment (Diesel Fuel
Rebate Scheme) Act
1999
87, 1999 8 July 1999 1 July 2000 —
as amended by
A New Tax System
(Indirect Tax and
Consequential
Amendments) Act
(No. 2) 1999
177, 1999 22 Dec
1999
Sch 6 (item 6): 1 July
2000 (s 2(8))
—
Customs Amendment
Act (No. 1) 1999
108, 1999 10 Sept
1999
Sch 1 (items 4, 5): 1 Sept
1992 (s 2(2))
Remainder: 10 Sept
1999
Sch 1 (items 3, 5,
6)
Customs Amendment
(Temporary Importation)
Act 1999
109, 1999 10 Sept
1999
10 Sept 1999 Sch 1 (item 2)
Customs Legislation
Amendment Act (No. 1)
1999
137, 1999 3 Nov 1999 Sch 1: 16 Dec 1999 ((s
2(2) and gaz 1999, No
S627)
—
ACIS Administration
Act 1999
139, 1999 3 Nov 1999 Sch 1: 30 Dec 1999 (s 2
and gaz 1999, No S627)
—
Customs Act 1901 27
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
Customs Legislation
Amendment Act (No. 2)
1999
142, 1999 3 Nov 1999 Sch 1 and 2: 3 May 2000
Sch 3: 1 July 2000
Remainder: 3 Nov 1999
Sch 1 (items 9–
11), Sch 2
(item 6) and Sch 3
(items 131, 132)
Public Employment
(Consequential and
Transitional)
Amendment Act 1999
146, 1999 11 Nov
1999
Sch 1 (item 355): 5 Dec
1999 (s 2(1), (2) and gaz
1999, No S584)
—
Border Protection
Legislation Amendment
Act 1999
160, 1999 8 Dec 1999 Sch 2: 16 Dec 1999 (s
2(6) and gaz 1999, No.
S624)
Sch 2 (item 51)
Australian Security
Intelligence Organisation
Legislation Amendment
Act 1999
161, 1999 10 Dec
1999
Sch 3 (items 1, 24): 10
Dec 1999 (s 2(2))
—
A New Tax System
(Indirect Tax and
Consequential
Amendments) Act 1999
176, 1999 22 Dec
1999
Sch 2 (Part 1): 22 Dec
1999 (s 2(6))
Sch 2 (Part 2): 1 July
2000 (s 2(7))
Sch 2 (Part 3): 3 May
2000 (s 2(8))
Sch 2 (items 7, 9,
11, 15, 19, 22, 24,
26, 32)
A New Tax System
(Indirect Tax and
Consequential
Amendments) Act
(No. 2) 1999
177, 1999 22 Dec
1999
Sch 6 (items 1–5): 1 July
2000 (s 2(8))
—
Taxation Laws
Amendment Act (No. 9)
1999
181, 1999 22 Dec
1999
1 July 2000 (s 2) —
Customs Amendment
Act (No. 1) 2000
7, 2000 7 Mar 2000 Sch 1: 1 Aug 2000 (s
2(2) and gaz 2000, No
S411)
Remainder: 7 Mar 2000
—
28 Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
Customs Legislation
Amendment (Criminal
Sanctions and Other
Measures) Act 2000
23, 2000 3 Apr 2000 Sch 1–3: 26 May 2000
(gaz 2000, No S269)
Remainder: 3 Apr 2000
Sch 2 (items 5,
11)
Timor Gap Treaty
(Transitional
Arrangements) Act 2000
25, 2000 3 Apr 2000 s 4–7 and Sch 2
(items 26–32): 1.23 am
by standard time in the
Australian Capital
Territory on 26 Oct 1999
(s 2(2))
s 4–7
Customs Amendment
(Alcoholic Beverages)
Act 2000
84, 2000 30 June
2000
1 July 2000 —
A New Tax System (Tax
Administration) Act
(No. 2) 2000
91, 2000 30 June
2000
Sch 4B (items 1–5):
1 July 2000 (s 3(5A))
—
as amended by
Taxation Laws
Amendment
Act (No. 8) 2000
156, 2000 21 Dec
2000
Sch 7 (item 11): 1 July
2000 (s 2(6))
—
Indirect Tax Legislation
Amendment Act 2000
92, 2000 30 June
2000
Sch 11 (items 16G–16I):
1 July 2000 (s 2(1))
—
Criminal Code
Amendment (Theft,
Fraud, Bribery and
Related Offences) Act
2000
137, 2000 24 Nov
2000
Sch 2 (items 162–165,
418, 419): 24 May 2001
(s 2(3))
Sch 2 (items 418,
419)
Privacy Amendment
(Private Sector) Act
2000
155, 2000 21 Dec
2000
Sch 3: 21 Dec 2000
Remainder: 21 Dec 2001
—
Taxation Laws
Amendment Act (No. 8)
2000
156, 2000 21 Dec
2000
Sch 2 (items 21–24,
25(2)): 21 Dec 2000 (s
2(1))
Sch 2 (item 25(2))
Customs Act 1901 29
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Law and Justice 24, 2001 6 Apr 2001 s 4(1) and (2): 24 May s 4(1) and (2)
Legislation Amendment 2001 (s 2(1)(a))
(Application of Criminal Sch 21: 15 Dec 2001 (s
Code) Act 2001 2(3), (8))
Taxation Laws 25, 2001 6 Apr 2001 Sch 3 (items 1–82, 84– Sch 3 (items 9,
Amendment (Excise 102): 4 May 2001 (s 90, 96, 100, 102)
Arrangements) Act 2001 2(1)(b))
Sch 3 (items 83, 103):
never commenced (s
2(a))
Corporations (Repeals, 55, 2001 28 June ss. 4–14 and Sch 3 ss. 4–14
Consequentials and 2001 (items 152–165): 15 July
Transitionals) Act 2001 2001 (s 2(3) and gaz
2001, No S285)
Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
30
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Endnotes
Act Number
and year
Assent
Customs Legislation
Amendment and Repeal
(International Trade
Modernisation) Act 2001
95, 2001 20 July
2001
Endnote 3—Legislation history
Commencement Application,
saving and
transitional
provisions
s 1–3 and Sch 3 s 4 (ad by 82,
(items 82, 84, 109, 123, 2002, Sch 3
152–171): 20 July 2001 [item 66])
(s 2(1)) Sch 1 (items 2, 8),
Sch 1 (items 1–5, 9–14, Sch 2 (item 5A)
16–22), Sch 2 and Sch 3
(items 1A–1C, 2, 4, 5, (items 99, 121)
5A, 6, 7) and Sch 3 Sch 2 (item 8) (ad
(items 49, 54–56, 63, 65, by 136, 2003, Sch
113, 114, 136, 144, 146– 1 [item 34])
149, 151): 1 July 2002 (s s 2(2), (4)–(6) (am
2(1)–(7) and gaz 2002, by 82, 2002, Sch
No S223) 3 [items 56, 59–
Sch 2 (item 1) and Sch 3 64])
(items 1, 48, 48A, 50– s 2(3) (am by 82,
53, 57–60, 62, 64, 66, 2002, Sch 3
68, 72–74, 77, 83, 91, [items 57, 58]; am
93, 94, 96, 97, 97A, 100, by 25, 2004, Sch
101): 22 Sept 2004 (s 2 [item 28])
2(1)–(7) and gaz 2004, s 2(3A) (ad by 25,
No GN32) 2004, Sch 2
Sch 3 (item 43): 18 May [item 29])
2005 (s 2(3A) and s 2(7) (ad by 82,
F2005L01087) 2002, Sch 3
Sch 4: 20 July 2003 (s [item 65]; am by
2(1)–(7)) 136, 2003, Sch 1
Remainder: 19 July 2005 [item 33A]; am.
(s 2(1–7) and by 25, 2004, Sch
F2005L01812) 2 [item 30])
Sch 3 (item 45)
(rep by 75, 2008,
Sch 3 [item 9])
Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
31
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Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Sch 3 (item 82)
(am by 82, 2002,
Sch 3 [items 70,
71]; rep by 25,
2004, Sch 2
[item 31])
Sch 3 (item 84)
(rep by 136, 2003,
Sch 1 [item 36])
as amended by
Border Security 64, 2002 5 July 2002 Sch 6 (items 10–15): —
Legislation (see 64, 2002 below)
Amendment Act 2002
Customs Legislation 82, 2002 10 Oct Sch 3 (items 56–73): —
Amendment 2002 (see 82, 2002 below)
Act (No. 1) 2002
Customs Legislation 136, 2003 17 Dec Sch 1 (items 33A, 34– —
Amendment 2003 41): (see 136, 2003
Act (No. 2) 2003 below)
Customs Legislation 25, 2004 25 Mar Sch 2 (items 28–31): 25 —
Amendment 2004 Mar 2004
(Application of
International Trade
Modernisation and
Other Measures) Act
2004
Customs Legislation 75, 2008 12 July Sch 3 (item 9): 9 Aug —
Amendment 2008 2008
(Modernising) Act
2008
Border Protection 126, 2001 27 Sept 27 Sept 2001 s 4–9
(Validation and 2001
Enforcement Powers)
Act 2001
Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
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Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
National Crime 135, 2001 1 Oct 2001 Sch 1–7 and 9–12: 12 —
Authority Legislation Oct 2001 (gaz 2001, No.
Amendment Act 2001 S428)
Sch 8: 13 Oct 2001 (gaz
2001, No. S428)
Remainder: 1 Oct 2001
Measures to Combat 136, 2001 1 Oct 2001 Sch 1 (items 50, 51): 12 —
Serious and Organised Oct 2001 (s 2(2) and gaz
Crime Act 2001 2001, No S428)
Sch 4 (items 59–69) and
Sch 5 (items 8, 9): 29
Oct 2001 (s 2(5))
Cybercrime Act 2001 161, 2001 1 Oct 2001 21 Dec 2001 (gaz 2001, Sch 2 (item 31)
No. S529)
Fuel Legislation 165, 2001 1 Oct 2001 Sch 1 (item 1): 1 Oct —
Amendment (Grant and 2001
Rebate Schemes) Act
2001
Diesel Fuel Rebate 46, 2002 29 June 29 June 2002 Sch 1 (item 5)
Scheme Amendment Act 2002
2002
Statute Law Revision 63, 2002 3 July 2002 Sch 1 (item 6): 1 July —
Act 2002 2002 (s 2(1) item 5)
Sch 1 (items 7, 8): 3 July
2002
Sch 1 (items 9–13):
24 July 1998 (s 2(1)
items 7, 8)
Customs Act 1901 33
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Border Security 64, 2002 5 July 2002 Sch 1, 2, Sch 4 (items 1– Sch 6 (item 6) and
Legislation Amendment 27), Sch 5, Sch 6 Sch 9 (item 3)
Act 2002 (items 1–9, 16–18) and
Sch 8: 5 Jan 2003
Sch 4 (items 28–32) and
Sch 6 (items 10–15):
19 July 2005 (s 2(1)
items 5, 8)
Sch 7 and 10: 2 Aug
2002
Remainder: 5 July 2002
Telecommunications 67, 2002 5 July 2002 Sch 1 (items 23, 29, 33, —
Interception Legislation 37, 39): 22 June 2000
Amendment Act 2002 Remainder: 5 July 2002
Customs Legislation 82, 2002 10 Oct Sch 3 (items 1–23, 26, s 4 and Sch 2
Amendment Act (No. 1) 2002 44, 66–69, 72, 73) and (item 4)
2002 Sch 5 (items 6–10): s 2(1) (am. by 25,
19 July 2005 (s (2(1) 2004, Sch 2
items 1, 3–7, 9, 14, 23, [item 27])
26, 27, 30)
Sch 3 (items 28, 30–43,
45–47, 49, 55): 22 Sept
2004 (s 2(1) items 11,
13, 15, 17, 20)
Sch 3 (items 70, 71):
20 July 2001 (s 2(1))
Sch 5 (items 1–5): 10
Apr 2003
Remainder: 10 Oct 2002
as amended by
Customs Legislation 136, 2003 17 Dec Sch 1 (item 33): 5 Jan —
Amendment 2003 2003 (s 2(1) item 7)
Act (No. 2) 2003
34 Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Customs Legislation 25, 2004 25 Mar Sch 2 (item 27): 10 Oct —
Amendment 2004 2002 (s 2(1) item 18)
(Application of
International Trade
Modernisation and
Other Measures) Act
2004
Proceeds of Crime 86, 2002 11 Oct Sch 6 (items 17–26): 1 —
(Consequential 2002 Jan 2003 (s 2(1) and gaz
Amendments and 2002, No GN44)
Transitional Provisions)
Act 2002
Australian Crime 125, 2002 10 Dec Sch 2 (items 33–38): 1 —
Commission 2002 Jan 2003
Establishment Act 2002
Petroleum (Timor Sea 10, 2003 2 Apr 2003 Sch 1 (items 1–52, 54– —
Treaty) (Consequential 75, 78–82): 20 May
Amendments) Act 2003 2002
Remainder: 2 Apr 2003
Crimes Legislation 41, 2003 3 June 2003 Sch 3 (item 30): 1 July Sch 3 (item 42)
Enhancement Act 2003 1995 (s 2(1) item 20)
Sch 3 (item 42): 3 June
2003
Energy Grants (Credits) 54, 2003 27 June 1 July 2003 Sch 3 (item 25)
Scheme (Consequential 2003
Amendments) Act 2003
Customs Amendment 62, 2003 30 June Sch 1: 1 July 2003 —
Act (No. 1) 2003 2003 Sch 2: 28 July 2003 (gaz
2003, No S310)
Remainder: 30 June
2003
Customs Act 1901 35
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement
and year
Customs Legislation 119, 2003 4 Dec 2003 Sch 1 (items 1–8, 12–
Amendment Act (No. 1) 26): 19 Dec 2003 (gaz
2003 2003, No S485)
Sch 2: 1 Dec 2002
Sch 3 (item 10): 1 July
2003
Sch 3 (items 11, 12): 22
Sept 2004 (s 2(1)
item 11)
Remainder: 4 Dec 2003
as amended by
Customs Legislation 5, 2007 19 Feb Sch 7 (items 3, 4): (see
Amendment (Border 2007 5, 2007 below)
Compliance and Other
Measures) Act 2007
Customs Legislation 136, 2003 17 Dec Sch 1 (items 1, 2):
Amendment Act (No. 2) 2003 19 July 2005 (s 2(1)
2003 item 2)
Sch 1 (item 3–6): 22
Sept 2004 (s 2(1)
items 3, 4)
Sch 1 (item 7): 19 July
2005 (s 2(1) item 5)
Sch 1 (items 8–32): 14
Jan 2004
Sch 1 (items 33A, 34–
41): 17 Dec 2003
Legislative Instruments 140, 2003 17 Dec Sch 1 (items 17, 18): 1
(Transitional Provisions 2003 Jan 2005 (s 2(1) item 3)
and Consequential
Amendments) Act 2003
Designs (Consequential 148, 2003 17 Dec Sch 1 and 2: 17 June
Amendments) Act 2003 2003 2004 (s 2(1) item 2)
Remainder: 17 Dec 2003
Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18
Application,
saving and
transitional
provisions
Sch 1 (items 6, 8,
26, 32, 34, 37)
and Sch 3
(items 5, 7, 9, 12)
Sch 3 (item 3)
(rep. by 5, 2007,
Sch 7 [item 4])
—
Sch 1 (items 2,
32, 37–41)
—
—
Registered: 17/1/19
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Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Customs Legislation 25, 2004 25 Mar s 4–18 and Sch 2 s 7–19
Amendment 2004 (items 1–3, 5, 16–26): 25 s 4 (am. by 105,
(Application of Mar 2004 (s 2(1) 2005, Sch 1
International Trade items 10, 12, 17) [item 1])
Modernisation and Other s 19 and Sch 1: 19 July s 5 and 6 (rs. by
Measures) Act 2004 2005 (s 2(1) items 2–9) 105, 2005, Sch 1
Sch 2 (item 4): 5 Jan [item 2])
2003 (s 2(1) item 11)
Sch 2 (items 6–14): 25
Sept 2004 (s 2(1)
items 13–15)
Sch 2 (item 15): 22 Sept
2004 (s 2(1) item 16)
as amended by
Customs Amendment 105, 2005 24 Aug 24 Aug 2005 —
(Extension of Import 2005
Cut-over Time) Act
2005
Australian Federal 64, 2004 22 June Sch 2 (item 7): 1 July —
Police and Other 2004 2004
Legislation Amendment
Act 2004
Bankruptcy Legislation 80, 2004 23 June Sch 1 (items 192–194, Sch 1 (items 212,
Amendment Act 2004 2004 212, 213, 215): 1 Dec 213, 215)
2004 (gaz 2004, No.
GN34)
Excise and Other 91, 2004 29 June Sch 1 (item 1): never —
Legislation Amendment 2004 commenced (s 2(1)
(Compliance Measures) item 2)
Act 2004 Sch 1 (items 2–9): 29
Dec 2004
Sch 2–4: 30 June 2004
Remainder: 29 June
2004
Customs Act 1901 37
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Customs Legislation 111, 2004 13 July Sch 1 and 5: 14 July s 4
Amendment (Airport, 2004 2004
Port and Cargo Security) Sch 2 (items 1, 2, 4) and
Act 2004 Sch 4: 10 Aug 2004
Sch 2 (items 3, 5): never
commenced (s 2(1)
items 5, 7)
Sch 3 (items 1, 2, 5, 7)
and Sch 6 (items 1–4):
13 Jan 2005
Sch 3 (item 3): never
commenced (s 2(1)
item 10)
Sch 3 (items 4, 6): never
commenced (s 2(1)
items 11, 13)
Sch 6 (items 5–12):
19 July 2005 (s 2(1)
item 19)
Remainder: 13 July 2004
US Free Trade 120, 2004 16 Aug Sch 1: 1 Jan 2005 (s 2(1) —
Agreement 2004 and gaz 2004, No GN51)
Implementation Act
2004
Crimes Legislation 127, 2004 31 Aug Sch 1 (item 24): 1 Mar —
Amendment 2004 2005
(Telecommunications Sch 5 (items 3–8): 28
Offences and Other Sept 2004
Measures) Act (No. 2)
2004
Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
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Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Customs Amendment 130, 2004 26 Nov Sch 1 (items 1–3, 6): 1 —
(Thailand-Australia Free 2004 Jan 2005 (s 2(1) items 2,
Trade Agreement 3, 6)
Implementation) Act Sch 1 (items 4, 5, 7, 8):
2004 never commenced (s
2(1) items 4, 5, 7, 8)
Remainder: 26 Nov 2004
Customs Amendment 133, 2004 9 Dec 2004 Sch 2: never commenced Sch 1 (item 110)
Act 2004 (s 2(1) item 3) and Act
No. 129, 2005 (s 2(1)
item 2)
Remainder: 9 Dec 2004
Surveillance Devices 152, 2004 15 Dec 15 Dec 2004 Sch 1 (item 6)
Act 2004 2004
Financial Framework 8, 2005 22 Feb s. 4 and Sch 1 s 4 and Sch 1
Legislation Amendment 2005 (items 127–133, 496): 22 (item 496)
Act 2005 Feb 2005
Customs Legislation 91, 2005 6 July 2005 Sch 1 (items 1–8): —
Amendment (Import 19 July 2005 (s 2(1)
Processing Charges) Act items 2–6)
2005
Law and Justice 129, 2005 8 Nov 2005 Sch 1 (items 14–66, 75, Sch 1 (items 75,
Legislation Amendment 76): 6 Dec 2005 76)
(Serious Drug Offences Sch 8: 8 Nov 2005
and Other Measures) Act
2005
Anti-Terrorism 144, 2005 14 Dec s. 4 and Sch 10 s 4
Act (No. 2) 2005 2005 (item 29): 14 Dec 2005
Sch 1 (item 23): 15 Dec
2005
Customs Act 1901 39
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
Offshore Petroleum
(Repeals and
Consequential
Amendments) Act 2006
17, 2006 29 Mar
2006
Sch 2 (items 18–20):
1 July 2008 (s 2(1) and
F2008L02273)
—
Customs Amendment
(Fuel Tax Reform and
Other Measures) Act
2006
76, 2006 26 June
2006
1 July 2006 Sch 1 (item 19)
Maritime Transport and
Offshore Facilities
109, 2006 27 Sept
2006
Sch 3: 27 June 2005 —
Security Amendment
(Security Plans and
Other Measures) Act
2006
Customs
Amendment (2007
Harmonized System
Changes) Act 2006
119, 2006 4 Nov 2006 4 Nov 2006 —
Customs Legislation
Amendment (New
Zealand Rules of Origin)
Act 2006
166, 2006 12 Dec
2006
1 Jan 2007 Sch 1 (items 22,
23)
Law and Justice
Legislation Amendment
(Marking of Plastic
Explosives) Act 2007
3, 2007 19 Feb
2007
Sch 2: 25 Aug 2007 —
Customs Legislation
Amendment (Border
Compliance and Other
Measures) Act 2007
5, 2007 19 Feb
2007
Sch 1, 3 and 4: 20 Feb
2007
Sch 2: 19 Mar 2007
Sch 5: 19 Aug 2007
Sch 7 (items 3, 4): 4 Dec
2003 (s 2(1) item 8)
Remainder: 19 Feb 2007
Sch 1 (item 6),
Sch 4 (item 7) and
Sch 7 (item 2)
Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
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Endnotes
Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
Statute Law Revision
Act 2007
8, 2007 15 Mar
2007
Sch 1 (item 3): 15 Dec
2004 (s 2(1) item 4)
Sch 4 (items 6–12) and
Sch 5: 15 Mar 2007
—
International Trade
Integrity Act 2007
147, 2007 24 Sept
2007
Sch1 (items 27–37): 24
Mar 2008
Remainder: 24 Sept
2007
Sch 1 (items 30,
32)
Customs Amendment
(Strengthening Border
Controls) Act 2008
74, 2008 12 July
2008
Sch 1: 12 Jan 2009
Sch 2: 9 Aug 2008
Remainder: 12 July 2008
Sch 1 (item 37)
and Sch 2
(item 22)
Customs Legislation
Amendment
(Modernising) Act 2008
75, 2008 12 July
2008
Sch 1: 27 Mar 2009 (gaz
2009, No S57)
Sch 2: 13 July 2008
Sch 3 (items 1–8, 10–12)
and Sch 4: 9 Aug 2008
Sch 1 (item 2),
Sch 3 (items 10–
12) and Sch. 4
(item 3)
Migration Legislation
Amendment Act (No. 1)
2008
85, 2008 15 Sept
2008
Sch 2 (items 4–9): 15
Mar 2009
Sch 2 (item 9)
Offshore Petroleum
Amendment
(Greenhouse Gas
Storage) Act 2008
117, 2008 21 Nov
2008
Sch 3 (items 9–11): 22
Nov 2008
—
Customs Amendment
(Australia-Chile Free
Trade Agreement
Implementation) Act
2008
127, 2008 27 Nov
2008
Sch 1: 6 Mar 2009 (gaz
2009, No GN7)
Remainder: 27 Nov 2008
Sch 1 (item 3)
Same-Sex Relationships
(Equal Treatment in
Commonwealth Laws—
General Law Reform)
Act 2008
144, 2008 9 Dec 2008 Sch 2 (items 43–52): 10
Dec 2008
Sch 2 (item 52)
Customs Act 1901 41
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
Customs Legislation 33, 2009 22 May Sch 2 (items 21–24): —
Amendment (Name 2009 23 May 2009
Change) Act 2009
Customs Amendment 34, 2009 22 May Sch 1, Sch 2 and Sch 15: Sch 1 (item 3),
(Enhanced Border 2009 22 May 2009 Sch 6 (item 5) and
Controls and Other Sch 3, Sch 5–9, Sch 10 Sch 10 (item 4)
Measures) Act 2009 (items 1, 2, 4), Sch 11,
Sch 12 (items 1, 2),
Sch 13, Sch 14, Sch 16
and Sch 17: 19 June
2009
Sch 4: 22 Nov 2009
Customs Amendment 97, 2009 2 Oct 2009 Sch 1: 1 Jan 2010 (gaz Sch 1 (item 2)
(ASEAN-Australia- 2009, No. GN48)
New Zealand Free Trade Remainder: 2 Oct 2009
Agreement
Implementation) Act
2009
Crimes Legislation
Amendment (Serious
and Organised Crime)
Act 2010
3, 2010 19 Feb
2010
Sch 3 (item 21): 19 Feb
2010
—
Statute Law Revision
Act 2010
8, 2010 1 Mar 2010 Sch 1 (items 16, 17) and
Sch 5 (items 33–43): 1
Mar 2010
—
Trade Practices 103, 2010 13 July Sch 6 (items 1, 50): 1 —
Amendment (Australian 2010 Jan 2011
Consumer Law) Act
(No. 2) 2010
Statute Law Revision
Act 2011
5, 2011 22 Mar
2011
Sch 1 (items 54–57): 22
Mar 2011
Sch 5 (items 83–86) and
Sch 7 (item 45): 19 Apr
2011
—
42 Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Acts Interpretation 46, 2011 27 June Sch 2 (items 468–478) Sch 3 (items 10,
Amendment Act 2011 2011 and Sch 3 (items 10, 11): 11)
27 Dec 2011
Customs Amendment 63, 2011 29 June Sch 1 and Sch 2 —
(Export Controls and 2011 (items 1–32, 39–56): 28
Other Measures) Act Nov 2011
2011 (F2011L02441)
Sch 3: 27 July 2011
Customs Amendment 78, 2011 25 July Sch 1: 25 Jan 2012 Sch 1 (items 36,
(Serious Drugs 2011 Remainder: 25 July 2011 37)
Detection) Act 2011
Customs Amendment 123, 2011 17 Oct Sch 1: 24 Oct 2011 Sch 1 (item 15)
(Anti-dumping 2011 (F2011L02104)
Improvements) Act 2011 Remainder: 17 Oct 2011
Customs Amendment 124, 2011 17 Oct Sch 1: 24 Oct 2011 Sch 1 (item 16)
(Anti-dumping 2011 (F2011L02105)
Measures) Act 2011 Remainder: 17 Oct 2011
Customs Amendment 1, 2012 6 Mar 2012 Sch 1: 30 Apr 2012 (gaz Sch 1 (items 11,
(New Zealand Rules of 2012, No. GN21) 15)
Origin) Act 2012 Remainder: 6 Mar 2012
as amended by
Customs Amendment 172, 2012 4 Dec 2012 Sch 2 (items 2–5): 30 —
(Malaysia-Australia Apr 2012 (s 2(1) item 4)
Free Trade Agreement
Implementation and
Other Measures) Act
2012
Crimes Legislation 24, 2012 4 Apr 2012 Sch 5 (items 13, 14): 4 —
Amendment (Powers Apr 2012
and Offences) Act 2012 Sch 5 (item 15): never
commenced (s 2(1)
item 9)
Customs Act 1901 43
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
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Endnotes
Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
Customs Amendment
(Reducing Business
Compliance Burden) Act
2012
37, 2012 15 Apr
2012
Sch 1 (items 1–10, 15):
15 Apr 2012
Sch 1 (item 15)
Indirect Tax Laws
Amendment
(Assessment) Act 2012
39, 2012 15 Apr
2012
Sch 1 (items 10–15,
152–165, 239): 1 July
2012
Sch 1 (item 239)
as amended by
Statute Law Revision
(Spring 2016) Act
2016
67, 2016 20 Oct
2016
Sch 2 (item 2): 1 July
2012 (s 2(1) item 4)
—
Statute Law Revision
Act 2012
136, 2012 22 Sept
2012
Sch 1 (items 41–49): 22
Sept 2012
—
Customs Amendment
(Smuggled Tobacco) Act
2012
146, 2012 6 Nov 2012 7 Nov 2012 Sch 1 (item 3)
Customs Amendment
(Military End-Use) Act
2012
152, 2012 13 Nov
2012
14 Nov 2012 —
Crimes Legislation
Amendment (Serious
Drugs, Identity Crime
and Other Measures) Act
2012
167, 2012 28 Nov
2012
Sch 1 (items 20–22):
28 May 2013
Sch 1 (item 23): 29 Nov
2012
Sch 1 (item 23)
Customs Amendment
(Malaysia-Australia Free
Trade Agreement
Implementation and
Other Measures) Act
2012
172, 2012 4 Dec 2012 Sch 1: 1 Jan 2013 (gaz
2013, No. GN1)
Sch 2 (item 1): 4 Dec
2012
Sch 1 (item 3)
Customs Act 1901
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Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Customs Amendment 196, 2012 12 Dec Sch 1–3: 11 June 2013 Sch 1 (item 13),
(Anti-dumping 2012 (F2013L00917) Sch 2 (item 15),
Improvements) Act Sch 4 (items 1–7, 9): 13 Sch 3 (item 11)
(No. 3) 2012 Dec 2012 and Sch 4 (item 9)
Sch 4 (item 8): 10 June
2013 (s 2(1) item 4)
Remainder: 12 Dec 2012
as amended by
Statute Law Revision 31, 2014 27 May Sch 2 (item 1): 11 June —
Act (No. 1) 2014 2014 2013 (s 2(1) item 3)
Customs Amendment 205, 2012 13 Dec Sch 1: 10 June 2013 Sch 1 (items 105–
(Anti-dumping 2012 (F2013L00915) 107)
Improvements) Act Remainder: 13 Dec 2012
(No. 1) 2012
Customs Amendment 206, 2012 13 Dec Sch 1: 11 June 2013 Sch 1 (item 10)
(Anti-dumping 2012 (F2013L00916)
Improvements) Act Remainder: 13 Dec 2012
(No. 2) 2012
Maritime Powers 16, 2013 27 Mar Sch 1: 27 Mar 2014 (s —
(Consequential 2013 2(1))
Amendments) Act 2013
Customs Amendment 32, 2013 30 Mar Sch 1 (items 1–14, 22, Sch. 1 (items 22,
(Anti-Dumping 2013 23): 1 July 2013 23)
Commission) Act 2013
Customs Amendment 33, 2013 30 Mar Sch 1 (items 1–9): 30 Sch 1 (items 9,
(Miscellaneous 2013 Sept 2013 17, 28, 34, 38)
Measures) Act 2013 Sch 1 (items 10–39, 42–
81, 85–99): 31 Mar 2013
Customs and AusCheck 52, 2013 28 May Sch 1 (items 1–44, 47– Sch 1 (items 42,
Legislation Amendment 2013 143): 28 Nov 2013 46, 58, 143)
(Organised Crime and Sch 1 (items 45, 46):
Other Measures) Act 29 May 2013
2013
Customs Act 1901 45
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
as amended by
Statute Law Revision 5, 2015 25 Feb Sch 2 (item 1): 28 Nov —
Act (No. 1) 2015 2015 2013 (s 2(1) item 3)
Customs Amendment 95, 2013 28 June 1 Jan 2014 Sch 1 (item 38)
(Anti-dumping 2013
Measures) Act 2013
Statute Law Revision 103, 2013 29 June Sch 1 (items 74–76) and Sch 3 (item 343)
Act 2013 2013 Sch 3 (items 78–94,
343): 29 June 2013
Customs Amendment 139, 2013 13 Dec Sch 1 (items 1–93, 100– Sch 1 (items 100–
(Anti-Dumping 2013 104): 27 Mar 2014 104)
Commission Transfer) (F2014L00281)
Act 2013
Statute Law Revision 31, 2014 27 May Sch 1 (items 18, 19) and —
Act (No. 1) 2014 2014 Sch 4 (items 25, 65–79):
24 June 2014 (s 2(1)
items 2, 9)
Public Governance, 62, 2014 30 June Sch 8 (items 91–93) and Sch 14
Performance and 2014 Sch 14: 1 July 2014 (s
Accountability 2(1) items 6, 14)
(Consequential and
Transitional Provisions)
Act 2014
as amended by
Public Governance 36, 2015 13 Apr Sch 2 (items 7–9) and Sch 7
and Resources 2015 Sch 7: 14 Apr 2015 (s 2)
Legislation
Amendment Act
(No. 1) 2015
Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
46
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Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
as amended by
Acts and 126, 2015 10 Sept Sch 1 (item 486): 5 Mar —
Instruments 2015 2016 (s 2(1) item 2)
(Framework
Reform)
(Consequential
Provisions) Act
2015
Acts and Instruments 126, 2015 10 Sept Sch 1 (item 495): 5 Mar —
(Framework Reform) 2015 2016 (s 2(1) item 2)
(Consequential
Provisions) Act 2015
Omnibus Repeal Day 109, 2014 16 Oct Sch 5 (items 3, 4) and —
(Autumn 2014) Act 2014 Sch 7 (items 4, 5): 17
2014 Oct 2014 (s 2(1) items 2,
4)
Customs Amendment 113, 2014 21 Oct Sch 1: 12 Dec 2014 (s Sch 1 (item 3)
(Korea-Australia Free 2014 2(1) item 2)
Trade Agreement Remainder: 21 Oct 2014
Implementation) Act (s 2(1) item 1)
2014
Counter-Terrorism 116, 2014 3 Nov 2014 Sch 1 (items 111–114): 1 Sch 1 (item 114)
Legislation Amendment Dec 2014 (s 2(1) item 2)
(Foreign Fighters) Act Sch 3 (items 1–14): 4
2014 Nov 2014 (s 2(1) item 3)
Sch 6 (item 19): 1 July
2015 (s 2(1) item 4)
Customs Amendment 124, 2014 4 Dec 2014 Sch 1: 15 Jan 2015 Sch 1 (item 3)
(Japan-Australia (s 2(1) item 2)
Economic Partnership Remainder: 4 Dec 2014
Agreement (s 2(1) item 1)
Implementation) Act
2014
Customs Act 1901 47
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number Assent Commencement Application,
and year saving and
transitional
provisions
Customs Amendment 4, 2015 25 Feb 26 Feb 2015 (s 2) Sch 1 (item 42)
Act 2015 2015
Statute Law Revision 5, 2015 25 Feb Sch 1 (item 12) and Sch —
Act (No. 1) 2015 2015 3 (items 62–69): 25 Mar
2015 (s 2(1) items 2, 10)
Acts and Instruments 10, 2015 5 Mar 2015 Sch 3 (items 76–79, 348, Sch 3 (items 348,
(Framework Reform) 349): 5 Mar 2016 (s 2(1) 349)
Act 2015 item 2)
Crimes Legislation 12, 2015 5 Mar 2015 Sch 1 (items 2–13): —
Amendment 5 Sept 2015 (s 2(1)
(Psychoactive item 2)
Substances and Other Sch 2 (items 19–23) and
Measures) Act 2015 Sch 6 (items 6–8): 6 Mar
2015 (s 2(1) items 3, 7)
Customs and Other 41, 2015 20 May Sch 1 and 9: 1 July 2015 Sch 1 (items 862–
Legislation Amendment 2015 (s 2(1) items 2, 7) 965), Sch 8
(Australian Border Sch 8 (items 4–7): 5 Sept (item 7) and Sch 9
Force) Act 2015 2015 (s 2(1) item 4)
as amended by
Australian Border 115, 2017 30 Oct Sch 1 (item 26): 1 July —
Force Amendment 2017 2015 (s 2(1) item 2)
(Protected
Information) Act 2017
Customs Amendment 42, 2015 20 May Sch 1: 2 Nov 2015 (s Sch 1 (items 12,
(Anti-dumping 2015 2(1) item 2) 55, 56, 58, 66, 68,
Measures) Act (No. 1) 70, 79, 82, 84, 91,
2015 124, 127)
Norfolk Island 59, 2015 26 May Sch 2 (item 120): 1 July Sch 2 (items 356–
Legislation Amendment 2015 2016 (s 2(1) item 5) 396)
Act 2015 Sch 2 (items 356–396):
18 June 2015 (s 2(1)
item 6)
48 Customs Act 1901
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
Authorised Version C2019C00045 registered 17/01/2019
Endnotes
Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
as amended by
Territories Legislation
Amendment Act 2016
33, 2016 23 Mar
2016
Sch 2: 24 Mar 2016 (s
2(1) item 2)
—
Biosecurity
(Consequential
Amendments and
Transitional Provisions)
Act 2015
62, 2015 16 June
2015
Sch 2 (items 5–9) and
Sch 4: 16 June 2016
(s 2(1) items 2, 4)
Sch 3: 16 June 2015 (s
2(1) item 3)
Sch 3 and 4
as amended by
Statute Update
(Winter 2017) Act
2017
93, 2017 23 Aug
2017
Sch 2 (item 9): 20 Sept
2017 (s 2(1) item 4)
—
Customs Amendment
(Australian Trusted
Trader Programme) Act
2015
73, 2015 25 June
2015
Sch 1 (items 1–5): 1 July
2015 (s 2(1) item 2)
—
Energy Grants and Other
Legislation Amendment
(Ethanol and Biodiesel)
Act 2015
81, 2015 26 June
2015
Sch 1 (items 1–6, 11,
25–28): 1 July 2015
(s 2(1) item 1)
Sch 1 (items 11,
25–28)
Acts and Instruments
(Framework Reform)
(Consequential
Provisions) Act 2015
126, 2015 10 Sept
2015
Sch 1 (items 160, 161): 5
Mar 2016 (s 2(1) item 2)
—
Customs Amendment
(China-Australia Free
Trade Agreement
Implementation) Act
2015
136, 2015 11 Nov
2015
Sch 1: 20 Dec 2015
(s 2(1) item 2)
Sch 2: 5 Mar 2016
(s 2(1) item 3)
Sch 1 (item 3)
Customs Amendment
(Fees and Charges) Act
2015
141, 2015 12 Nov
2015
Sch 1: 1 Jan 2016 (s 2(1)
item 2)
Sch 1 (items 21–
23)
Customs Act 1901 49
Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
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Endnotes
Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
Statute Law Revision
Act (No. 1) 2016
4, 2016 11 Feb
2016
Sch 1 (item 18) and Sch
4 (items 1, 107–109,
359–361): 10 Mar 2016
(s 2(1) items 2, 6)
—
Law and Justice
Legislation Amendment
(Northern Territory
Local Court) Act 2016
26, 2016 23 Mar
2016
Sch 1 (items 12–15, 34,
35): 1 May 2016 (s 2(1)
item 2)
Sch 1 (items 34,
35)
Statute Update Act 2016 61, 2016 23 Sept
2016
Sch 2 (items 17, 18) and
Sch 3 (item 17): 21 Oct
2016 (s 2(1) item 1)
—
Statute Law Revision
(Spring 2016) Act 2016
67, 2016 20 Oct
2016
Sch 1 (items 16, 17): 17
Nov 2016 (s 2(1) item 2)
—
Customs Amendment
(2017 Harmonized
System Changes) Act
2016
77, 2016 23 Nov
2016
Sch 1: 1 Jan 2017 (s 2(1)
item 2)
—
Customs and Other
Legislation Amendment
Act 2017
19, 2017 4 Apr 2017 Sch 1: 2 May 2017
(s 2(1) item 2)
Sch 2: 1 July 2017 (s
2(1) item 3)
Sch 3–6: 5 Apr 2017 (s
2(1) item 4)
Sch 1 (item 4),
Sch 2 (item 8),
Sch 4 (item 4) and
Sch 5 (item 4)
Product Emissions
Standards
(Consequential
Provisions) Act 2017
107, 2017 14 Sept
2017
15 Sept 2017 (s 2(1)
item 1)
—
Customs Amendment
(Anti-Dumping
Measures) Act 2017
119, 2017 30 Oct
2017
Sch 1: 31 Oct 2017 (s
2(1) item 2)
Sch 1 (item 4)
Customs Act 1901
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Endnotes
Endnote 3—Legislation history
Act
Customs Amendment
(Singapore-Australia
Free Trade Agreement
Amendment
Implementation) Act
2017
Home Affairs and
Integrity Agencies
Legislation Amendment
Act 2018
Customs Amendment
(Illicit Tobacco
Offences) Act 2018
Customs Amendment
(Pacific Agreement on
Closer Economic
Relations Plus
Implementation) Act
2018
Customs Amendment
(Comprehensive and
Progressive Agreement
for Trans-Pacific
Partnership
Implementation) Act
2018
Customs Amendment
(Collecting Tobacco
Duties at the Border) Act
2018
Telecommunications and
Other Legislation
Amendment (Assistance
and Access) Act 2018
Compilation No. 153
Number
and year
120, 2017
31, 2018
89, 2018
112, 2018
127, 2018
131, 2018
148, 2018
Assent Commencement
30 Oct Sch 1: 1 Dec 2017
2017 (s 2(1) item 2)
Sch 2: 1 Dec 2020
(s 2(1) item 3)
9 May 2018 Sch 2 (items 117, 118,
284): 11 May 2018
(s 2(1) items 3, 7)
31 Aug Sch 1 and 2: 1 Sept 2018
2018 (s 2(1) items 2, 3)
25 Sept Sch 1: awaiting
2018 commencement (s 2(1)
item 2)
19 Oct Sch 1: 30 Dec 2018
2018 (s 2(1) item 2)
25 Oct Sch 1: 1 July 2019
2018 (s 2(1) item 2)
8 Dec 2018 Sch 4: 9 Dec 2018 (s
2(1) item 6)
Customs Act 1901
Compilation date: 30/12/18
Application,
saving and
transitional
provisions
Sch 1 (item 12)
and Sch 2
(item 10)
Sch 2 (item 284)
Sch 1 (item 7) and
Sch 2 (item 7)
Sch 1 (item 5)
Sch 1 (item 5)
Sch 1 (items 12–
16)
Sch 4 (item 21)
Registered: 17/1/19
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Endnotes
Endnote 3—Legislation history
Act Number
and year
Assent Commencement Application,
saving and
transitional
provisions
Customs Amendment 151, 2018 10 Dec 14 Dec 2018 (s 2(1) Sch 1 (item 41)
(Product Specific Rule 2018 item 1)
Modernisation) Act 2018
Road Vehicle Standards 164, 2018 10 Dec Sch 4 (item 3): 10 Dec —
(Consequential and 2018 2019 (s 2(1) item 5)
Transitional Provisions) Sch 4 (item 17): 10 Dec
Act 2018 2020 (s 2(1) item 6)
Customs Act 1901
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Endnotes
Endnote 4—Amendment history
Endnote 4—Amendment history
Provision affected How affected
Part I
s. 3 ................................................. am. No. 12, 1923; No. 108, 1952
rs. No. 54, 1959
am. No. 48, 1963; No. 29, 1965; No. 104, 1968
rep. No. 216, 1973
s 4 .................................................. am No 12, 1923; No 7, 1935; No 56, 1950; No 108, 1952; No 47,
1953; No 37, 1957; No 54, 1959; No 48, 1963; No 29, 1965; No 82,
1965 (as am by No 133, 1965); No 54, 1967; No 14, 1968; No 104,
1968; No 134, 1971; No 216, 1973; No 28, 1974; No 120, 1974; No
91, 1976; No 174, 1976; No 154, 1977; No 92, 1979 (as am by
No 40, 1985); No 155, 1979; No 180, 1979; No 110, 1980; No 64,
1981; No 152, 1981; No 48, 1982; No 51, 1982; No 80, 1982; No
115, 1982; No 72, 1984; No 165, 1984; No 39, 1985; No 175, 1985;
No 34, 1986; No 81, 1987; No 76, 1987; No 104, 1987; No 23, 1989;
No 24, 1989; No 78, 1989; No 5, 1990; No 37, 1990; No 79, 1990;
No 111, 1990; No 82, 1991; No 34, 1992; No 104, 1992; No 209,
1992; No 8, 1994; No 20, 1994; No 65, 1994; No 85, 1995; No 15,
1996; No 3, 1997; No 97, 1997; No 167, 1997; No 8, 1998; No 87,
1999; No 137, 1999; No 142, 1999; No 160, 1999; No 176, 1999; No
7, 2000; No 25, 2000; No 137, 2000; No 24, 2001; No 25, 2001; No
95, 2001; No 161, 2001; No 64, 2002; No 82, 2002; No 10, 2003; No
54, 2003; No 62, 2003; No 119, 2003; No 25, 2004; No 80, 2004; No
130, 2004; No 91, 2005; No 129, 2005; No 17, 2006; No 76, 2006;
No 3, 2007; No 5, 2007; No 8, 2007; No 147, 2007; No 74, 2008; No
117, 2008; No 144, 2008; No 33, 2009; No 34, 2009; No 8, 2010; No
5, 2011; No 46, 2011; No 78, 2011; No 24, 2012; No 37, 2012; No
39, 2012; No 16, 2013; No 32, 2013; No 33, 2013; No 52, 2013; No
139, 2013; No 62, 2014; No 109, 2014; No 4, 2015; No 41, 2015; No
62, 2015; No 73, 2015; No 26, 2016; No 120, 2017; No 131, 2018
s. 4AAA......................................... ad. No. 144, 2008
s. 4AA............................................ ad. No. 113, 1993
s. 4AB............................................ ad. No. 160, 1999
s. 4A............................................... ad. No. 5, 1990
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am. No. 111, 1990; No. 85, 1995; No. 25, 2001; No. 54, 2003; No
10, 2015; No 41, 2015
s. 4B............................................... ad. No. 95, 2001
am. No. 129, 2005; No. 3, 2007
s. 4C............................................... ad. No. 95, 2001
am. No. 120, 2004; No 41, 2015
s. 5 ................................................. rs. No. 56, 1951
am. No. 216, 1973; No. 28, 1974; No. 81, 1982
s. 5AA............................................ ad. No. 24, 2001
Part II
s 5A................................................ ad No 51, 1982
am No 104, 1987; No 85, 1995; No 24, 2001; No 82, 2002; No 41,
2015; No 62, 2015
s 5B................................................ ad No 104, 1987
am No 85, 1995; No 137, 1999; No 24, 2001; No 82, 2002; No 41,
2015; No 62, 2015
s. 5C............................................... ad. No. 104, 1987
s. 6 ................................................. rep. No. 28, 1974
ad. No. 118, 1997
rs. No. 8, 1998
s. 7 ................................................. am. No. 28, 1974; No. 154, 1977; No. 51, 1982; No. 63, 1984
rs. No. 39, 1985
am. No. 85, 1995
rs. No. 25, 2001
am. No. 54, 2003
rs No 41, 2015
s. 8 ................................................. am. No. 10, 1916
rs. No. 14, 1968
am. No. 51, 1982; No. 39, 1985; No. 34, 1986; No. 85, 1995; No. 17,
2006; No. 117, 2008; No 41, 2015
s. 8A............................................... ad. No. 12, 1923
rs. No. 14, 1968
Customs Act 1901
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am No 41, 2015
s. 9 ................................................. rs. No. 92, 1979; No. 24, 1989
am. No. 174, 1989; No. 207, 1992; No. 25, 2001; No. 54, 2003;
No. 25, 2004; No. 46, 2011; No. 206, 2012; No 32 and 139, 2013
s. 10 ............................................... rs. No. 92, 1979
rep. No. 39, 1985
s. 11 ............................................... rs. No. 92, 1979
am. No. 79, 1990; No. 64, 2002; No. 8, 2010; No. 5, 2011; No 26,
2016
s. 12 ............................................... rep. No. 47, 1953
s. 13 ............................................... rs. No. 56, 1951; No. 48, 1963
am. No. 14, 1968; No. 28, 1974; No. 154, 1977; No. 10, 1986;
No. 85, 1995; No. 8, 2007; No. 33, 2009; No 41, 2015
s. 14 ............................................... am. No. 12, 1923; No. 64, 1981; No 41, 2015
s. 15 ............................................... am. No. 12, 1923; No. 108, 1952; No. 54, 1959
rs. No. 110, 1980
am. No. 10, 1986; No. 85, 1995; No. 111, 2004; No. 109, 2006; No
41, 2015
s. 16 ............................................... am. No. 12, 1923; No. 108, 1952
rep. No. 110, 1980
s. 17 ............................................... am. No. 39, 1985; No. 85, 1995; No. 3, 1997
rep No 41, 2015
s. 18 ............................................... rep. No. 110, 1980
s. 19 ............................................... am. No. 12, 1923; No. 108, 1952; No. 28, 1966; No. 54, 1967;
No. 64, 1981; No. 10, 1986; No. 85, 1995; No. 82, 2002; No. 8,
2007; No 41, 2015
s. 20 ............................................... rs. No. 54, 1959
rep. No. 104, 1968
ad. No. 209, 1992
am. No. 24, 2001; No. 82, 2002; No. 63, 2011; No 41, 2015
s. 21 ............................................... rs. No. 37, 1957
am. No. 54, 1959
Customs Act 1901
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
rep. No. 104, 1968
s. 22 ............................................... rep. No. 80, 1950
s. 23 ............................................... rs. No. 54, 1959
rep. No. 104, 1968
s. 24 ............................................... rs. No. 54, 1959
am. No. 28, 1966; No. 54, 1967
rep. No. 104, 1968
s. 25 ............................................... rs. No. 48, 1963
s 27 ................................................ rep No 41, 2015
s. 28 ............................................... am. No. 28, 1966; No. 54, 1967
rs. No. 110, 1980
am. Nos. 39 and 175, 1985; No. 85, 1995; No. 3, 1997; No 41, 2015
s. 29 ............................................... rep. No. 110, 1980
Part III
Part III heading .............................. am. No. 34, 1992
s. 30 ............................................... am. No. 36, 1910; No. 104, 1968; No. 64, 1981; No. 34, 1986;
No. 111, 1990; Nos. 34 and 221, 1992; Nos. 25 and 95, 2001;
No. 76, 2006; No. 63, 2011; Nos. 32 and 33, 2013; No 41, 2015
s. 30A............................................. ad. No. 22, 1984
am. No. 39, 1985; No. 10, 1986; No. 24, 1989; No. 111, 1990;
No. 85, 1995; No. 8, 2007; No 41, 2015
s. 31 ............................................... am. No. 12, 1923; No. 108, 1952; No. 64, 1981; No. 111, 1990
rs No 4, 2015
am No 41, 2015
s. 32 ............................................... rep. No. 137, 1999
s. 33 ............................................... am. No. 28, 1966; No. 54, 1967; No. 104, 1968
rs. No. 64, 1981
am. Nos. 51 and 81, 1982
rs. No. 95, 2001
am. No. 82, 2002; No 63, 2011; No 41, 2015
s. 33A............................................. ad. No. 51, 1982
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am. No. 104, 1987; No. 85, 1995; No. 24, 2001; No. 82, 2002; No
41, 2015
s. 33B............................................. ad. No. 104, 1987
am. No. 85, 1995; No. 24, 2001; No. 82, 2002; No 41, 2015
s. 33C............................................. ad. No. 34, 2009
s 34 ................................................ am No 41, 2015
s. 35 ............................................... am. No. 56, 1975; No 41, 2015
s. 35A............................................. ad. No. 37, 1957
am. No. 104, 1968; No. 28, 1974; No. 154, 1977; No. 64, 1981;
No. 34, 1992; No. 95, 2001; No. 34, 2009; No 41, 2015
s. 36 ............................................... am. No. 64, 1981
rs. No. 81, 1982
am. Nos. 5 and 111, 1990
rep. No. 34, 1992
ad. No. 34, 2009
am No 41, 2015
s. 37 ............................................... am. No. 7, 1934; No. 66, 1954; No. 54, 1959; No. 48, 1963; No. 28,
1966; No. 104, 1968; No. 28, 1974; No. 64, 1981
rs. No. 81, 1982
rep. No. 34, 1992
ad. No. 34, 2009
s. 38 ............................................... rs. No. 81, 1982
rep. No. 34, 1992
s. 38A............................................. ad. No. 81, 1982
rep. No. 34, 1992
s. 38B............................................. ad. No. 81, 1982
am. No. 23, 1989; No. 111, 1990
rep. No. 34, 1992
s. 39 ............................................... am. No. 12, 1923; No. 7, 1934
rs. No. 64, 1981
am. No. 23, 1989; No. 111, 1990
Customs Act 1901
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
rep. No. 34, 1992
s. 40 ............................................... am. No. 28, 1966; No. 54, 1967
rs. No. 64, 1981
am. No. 81, 1982
rep. No. 34, 1992
s. 40AA.......................................... ad. No. 104, 1968
am. No. 28, 1974; No. 64, 1981; No. 81, 1982
rep. No. 34, 1992
s. 40A............................................. ad. No. 54, 1959
am. No. 28, 1974; No. 64, 1981
rep. No. 81, 1982
s. 40B............................................. ad. No. 54, 1959
am. No. 28, 1966; No. 28, 1974
rs. No. 154, 1977
am. No. 64, 1981
rep. No. 81, 1982
s. 41 ............................................... am. No. 12, 1923
rep. No. 104, 1968
s. 42 ............................................... am. No. 108, 1952; No. 37, 1957; No. 28, 1974; Nos. 45, 64, 67 and
157, 1981; No. 137, 1982; No. 76, 1988; No. 174, 1989; Nos. 34 and
207, 1992; No. 150, 1994; No. 85, 1995; No. 79, 1998; No. 95, 2001;
No. 32, 2013; No 41, 2015
s. 43 ............................................... am. No. 108, 1952
rs. No. 37, 1957
s. 44 ............................................... am. No. 85, 1995; No 41, 2015
s. 45 ............................................... am. No. 77, 1975; Nos. 64 and 67, 1981; No. 76, 1988; No. 207,
1992; No. 150, 1994; No. 85, 1995; No 95 and 139, 2013; No 41,
2015
s 46 ................................................ am No 41, 2015
s 47 ................................................ am No 41, 2015
s. 48 ............................................... am. No. 12, 1923; No 41, 2015
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
Part IV
Division 1A
Division 1A heading ...................... ad. No. 54, 1959
s. 49 ............................................... am. No. 12, 1923
s. 49A............................................. ad. No. 110, 1980
am. No. 51, 1982; No. 104, 1987; No. 8, 2007
s. 49B............................................. ad. No. 104, 1987
s 49C.............................................. ad No 73, 2015
Division 1
Division 1 ...................................... rs. No. 108, 1952
s. 50 ............................................... rs. No. 108, 1952
am. No. 48, 1963; No. 28, 1966; No. 54, 1967; No. 134, 1971;
No. 28, 1974; No. 154, 1977; No. 110, 1980; No. 81, 1982; No. 24,
1989; No. 34, 1998; No. 24, 2001; No. 129, 2005; No 4, 2016
s. 51 ............................................... am. No. 12, 1923
rs. No. 108, 1952
am. No. 110, 1980
s. 51A............................................. ad. No. 129, 2005
am. No. 167, 2012; No. 103, 2013
s. 52 ............................................... am. No. 7, 1934
rep. No. 108, 1952
ad. No. 147, 2007
ss. 53–56........................................ rep. No. 108, 1952
s. 57 ............................................... am. No. 12, 1923; No. 7, 1934
rep. No. 108, 1952
Division 2
Division 2 heading......................... am. No. 12, 1923
s. 58 ............................................... am. No. 12, 1923; No. 108, 1952; No. 28, 1966; No. 54, 1967;
No. 64, 1981; No. 51, 1982; No. 104, 1987; No. 24, 2001; No. 82,
2002; No. 8, 2007; No. 34, 2009
s. 58A............................................. ad. No. 104, 1987
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am. No. 85, 1995; No. 137, 1999; No. 24, 2001; No. 82, 2002; No
109, 2014; No 41, 2015; No 4, 2016
s. 58B............................................. ad. No. 37, 1990
am. No. 85, 1995; No. 25, 2000; No. 24, 2001; No. 82, 2002; No. 10,
2003; No 41, 2015; No 4, 2016
s. 59 ............................................... am. No. 12, 1923; No. 7, 1934; No. 108, 1952; No. 28, 1966; No. 54,
1967; No. 28, 1974; No. 154, 1977
rs. No. 64, 1981 (as am. by No. 51, 1982)
am. No. 81, 1982 (as am. by No. 40, 1985); No. 40, 1985; No. 104,
1987; No. 63, 1988; No. 137, 1999
rep. No. 160, 1999
s. 60 ............................................... am. No. 12, 1923; No. 108, 1952; No. 37, 1957; No. 48, 1963;
No. 28, 1966; No. 54, 1967; No. 64, 1981; Nos. 51 and 81, 1982;
No. 111, 1990; No. 85, 1995; No. 24, 2001; No. 82, 2002; No. 8,
2007; No 52, 2013; No 41, 2015
s. 61 ............................................... am. No. 12, 1923; No. 108, 1952; No. 28, 1966; No. 54, 1967;
No. 64, 1981
rs. No. 51, 1982
am. No. 104, 1987; No. 24, 2001; No. 82, 2002; No. 8, 2007; No 52,
2013
s. 61A............................................. ad. No. 34, 2009
s. 62 ............................................... am. No. 12, 1923; No. 108, 1952
rs. No. 54, 1959
am. No. 48, 1963; No. 28, 1966; No. 54, 1967; No. 28, 1974; No. 64,
1981; No. 81, 1982; Nos. 24 and 95, 2001; No. 82, 2002; No. 8,
2007; No 52, 2013
s. 63 ............................................... am. No. 12, 1923; No. 108, 1952; No. 28, 1966; No. 54, 1967;
No. 64, 1981; No. 81, 1982; Nos. 24 and 95, 2001; No. 82, 2002;
No. 25, 2004; No 52, 2013
Division 3
Subdivision A
Subdivision A heading................... ad. No. 7, 2000
s. 63A............................................. ad. No. 7, 2000
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am. No. 95, 2001; Nos. 64 and 82, 2002; No 41, 2015
s. 64 ............................................... rs. No. 12, 1923
am. No. 108, 1952; No. 28, 1966; No. 54, 1967; No. 64, 1981;
No. 51, 1982
rs. No. 111, 1990
am. Nos. 34 and 209, 1992; No. 82, 2002; No. 111, 2004
rs. No. 95, 2001
am. No. 111, 2004; No. 34, 2009; No 41, 2015
s. 64AA.......................................... ad. No. 111, 1990
am. No. 34, 1992; No. 8, 1994; No. 82, 2002
rs. No. 95, 2001
am. No. 34, 2009; No 4, 2015; No 41, 2015
s. 64AAA....................................... ad. No. 95, 2001
am. No. 25, 2004; No. 34, 2009; No 4, 2015; No 41, 2015
s. 64AAB ....................................... ad. No. 95, 2001
am. No. 33, 2013; No 41, 2015
s. 64AAC ....................................... ad. No. 95, 2001
am. No. 82, 2002; No 41, 2015
s. 64AB.......................................... ad. No. 111, 1990
am. Nos. 34 and 209, 1992; No. 85, 1995; No. 3, 1997; No. 7, 2000
rs. No. 95, 2001
am. Nos. 64 and 82, 2002; No. 111, 2004; No. 74, 2008; No. 34,
2009; No 33 and 52, 2013; No 41, 2015
s. 64ABAA .................................... ad. No. 95, 2001
am. No. 82, 2002; No 41, 2015
s. 64ABAB..................................... ad. No. 95, 2001
am. No. 82, 2002; No. 136, 2003; No. 25, 2004; No 41, 2015
s. 64ABAC..................................... ad. No. 95, 2001
s. 64ABA ....................................... ad. No. 209, 1992
am. No. 64, 2002
rep. No. 95, 2001
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Endnote 4—Amendment history
Provision affected How affected
s. 64ABB ....................................... ad. No. 3, 1997
am. No. 25, 2004
rep. No. 95, 2001
s. 64ABC ....................................... ad. No. 3, 1997
am. No. 7, 2000
rs. No. 95, 2001
rep. No. 91, 2005
s. 64ABD ....................................... ad. No. 3, 1997
rep. No. 95, 2001
s. 64AC.......................................... ad. No. 111, 1990
am. No. 34, 1992; No. 82, 2002
rep. No. 64, 2002
s. 64ACA ....................................... ad. No. 64, 2002
am. No. 111, 2004; No. 85, 2008; No. 103, 2013; No 116, 2014; No
41, 2015
s. 64ACB ....................................... ad. No. 64, 2002
am. No. 85, 2008; No. 33, 2009; No 116, 2014; No 41, 2015
s. 64ACC ....................................... ad. No. 64, 2002
am. No. 85, 2008; No 41, 2015
s. 64ACD ....................................... ad. No. 64, 2002
am. No. 85, 2008
s. 64ACE........................................ ad. No. 64, 2002
am. No. 95, 2001; No. 33, 2013; No 41, 2015
s. 64ADAA .................................... ad. No. 82, 2002
am No 41, 2015
s. 64AD.......................................... ad. No. 111, 1990
am. No. 209, 1992
rep. No. 64, 2002
s. 64ADA....................................... ad. No. 95, 2001
am No 41, 2015
s. 64AE .......................................... ad. No. 34, 1992
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Endnote 4—Amendment history
Provision affected How affected
am. Nos. 24 and 95, 2001; Nos. 64 and 82, 2002; No. 8, 2010; No 52,
2013
s. 64AF .......................................... ad. No. 64, 2002
am No 41, 2015
s. 64A............................................. ad. No. 51, 1982
am. No. 24, 2001; No. 82, 2002; No 52, 2013
s. 65 ............................................... am. No. 12, 1923; No. 28, 1966; No. 54, 1967; No. 28, 1974; No. 64,
1981; No. 81, 1982; No. 24, 2001; No. 82, 2002; No. 8, 2007;
No. 63, 2011; No 52, 2013; No 41, 2015
s. 66 ............................................... am. No. 28, 1966; No. 54, 1967; No. 64, 1981; No. 81, 1982; No. 82,
2002; No. 8, 2007
s. 67 ............................................... am. No. 28, 1966; No. 54, 1967; No. 64, 1981; No. 81, 1982; No. 24,
2001; No. 82, 2002
Division 3A heading ...................... rep. No. 7, 2000
Subdivision B heading ................... ad. No. 7, 2000
rep. No. 95, 2001
Division 3A.................................... ad. No. 209, 1992
Subdivision B ................................ rep. No. 95, 2001
ss. 67A, 67B................................... ad. No. 209, 1992
rep. No. 95, 2001
s. 67C............................................. ad. No. 209, 1992
am. No. 85, 1995
rep. No. 95, 2001
ss. 67D, 67E................................... ad. No. 209, 1992
rep. No. 95, 2001
Subdivision C
Subdivision C ................................ ad. No. 7, 2000
s. 67EA .......................................... ad. No. 7, 2000
am. No. 95, 2001; No. 91, 2005
s. 67EB .......................................... ad. No. 7, 2000
am. Nos. 55 and 95, 2001; No. 8, 2007; No 52, 2013; No 41, 2015
s. 67EC .......................................... ad. No. 7, 2000
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Endnote 4—Amendment history
Provision affected
s. 67ED ..........................................
s. 67EE...........................................
s. 67EF...........................................
s. 67EG ..........................................
s. 67EH ..........................................
s. 67EI............................................
s. 67EJ ...........................................
s 67EK ...........................................
s 67EL............................................
s 67EM...........................................
Subdivision D ................................
ss. 67EN–67ET..............................
s. 67EU ..........................................
Subdivision E
Subdivision E.................................
s. 67F .............................................
Compilation No. 153
How affected
am. No. 95, 2001; No 41, 2015
ad. No. 7, 2000
am No 41, 2015
ad. No. 7, 2000
am. No. 136, 2012; No 41, 2015
ad. No. 7, 2000
am No 41, 2015
ad. No. 7, 2000
am. No. 95, 2001; No 41, 2015
ad. No. 7, 2000
ad. No. 7, 2000
am No 52, 2013
ad. No. 7, 2000
am No 41, 2015
ad. No. 7, 2000
am No 95, 2001; No 41, 2015
ad No 7, 2000
am No 95, 2001; No 41, 2015
ad No 7, 2000
am No 95, 2001; No 41, 2015
ad. No. 7, 2000
rep. No. 95, 2001
ad. No. 7, 2000
rep. No. 95, 2001
ad. No. 7, 2000
am. No. 161, 2001
rep. No. 95, 2001
ad. No. 82, 2002
ad. No. 82, 2002
am. No. 82, 2002
Customs Act 1901
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
s. 67G............................................. ad. No. 82, 2002
am No 41, 2015
s. 67H............................................. ad. No. 82, 2002
am. No. 8, 2007; No 52, 2013; No 41, 2015
s 67I ............................................... ad. No. 82, 2002
am No 41, 2015
s 67J............................................... ad No 82, 2002
am No 41, 2015
s. 67K............................................. ad. No. 82, 2002
am. No. 82, 2002; No 41, 2015
Division 4
Subdivision A
Subdivision A heading................... ad No 95, 2001
s 68 ................................................ rs No 54, 1959
am No 104, 1968
rs No 81, 1982; No 34, 1992
am No 95, 2001; No 33, 2013; No 41, 2015; No 131, 2018
s 68A.............................................. ad No 95, 2001
s 69 ................................................ rs No 81, 1982; No 34, 1992
am No 209, 1992; No 15, 1996; No 82, 2002
rs No 37, 2012
am No 33, 2013; No 52, 2013; No 131, 2018
s. 70 ............................................... rep. No. 81, 1982
ad. No. 34, 1992
am. No. 209, 1992; No. 176, 1999; Nos. 24 and 95, 2001; No. 82,
2002; No 52, 2013; No 41, 2015
s. 71 ............................................... rs. No. 36, 1910
am. No. 7, 1934
rs. No. 64, 1981
am. No. 81, 1982
rs. No. 34, 1992
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Endnote 4—Amendment history
Provision affected
Subdivision AA
Subdivision AA .............................
s 71AAAA .....................................
s 71AAAB .....................................
s 71AAAC .....................................
Subdivision AB
Subdivision AB heading ................
s 71AAAD .....................................
s 71AAAE......................................
s 71AAAF......................................
s 71AAAG .....................................
s 71AAAH .....................................
s 71AAAI.......................................
s 71AAAJ ......................................
s 71AAAK .....................................
s. 71AAAL.....................................
s 71AAAM ....................................
Compilation No. 153
How affected
am. No. 3, 1997; No. 108, 1999; No. 92, 2000
rs. No. 95, 2001
am. No. 82, 2002
rs. No. 25, 2004
am No 41, 2015
ad. No. 25, 2004
ad. No. 25, 2004
ad No 25, 2004
am No 41, 2015
ad No 25, 2004
am No 41, 2015
ad. No. 25, 2004
ad No 25, 2004
ad No 25, 2004
am No 46, 2011; No 126, 2015
ad. No. 25, 2004
am No 41, 2015
ad No 25, 2004
am No 41, 2015
ad No 25, 2004
am No 41, 2015
ad No 25, 2004
am No 41, 2015
ad No 25, 2004
ad No 25, 2004
am No 41, 2015
ad. No. 25, 2004
am. No. 91, 2005; No. 39, 2012; No 41, 2015
ad. No. 25, 2004
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Provision affected
s 71AAAN .....................................
s 71AAAO .....................................
s. 71AAAP.....................................
s. 71AAAQ ....................................
s. 71AAAR ....................................
s 71AAAS......................................
s 71AAAT......................................
s. 71AAA.......................................
s. 71AAB .......................................
Subdivision B
Subdivision B heading ...................
s. 71A.............................................
s. 71AA..........................................
s. 71AB..........................................
Compilation No. 153
Endnotes
Endnote 4—Amendment history
How affected
am No 41, 2015
ad No 25, 2004
ad No 25, 2004
am No 41, 2015
ad. No. 25, 2004
am. No. 91, 2005; No 41, 2015
ad. No. 25, 2004
am No 52, 2013
ad. No. 25, 2004
am. No. 74, 2008; No 52, 2013
ad. No. 25, 2004
am No 41, 2015
ad No 25, 2004
am No 41, 2015
ad. No. 95, 2001
am. No. 25, 2004
rep. No. 91, 2005
ad. No. 95, 2001
rep. No. 91, 2005
ad. No. 95, 2001
ad. No. 104, 1968
am. No. 64, 1981
rs. No. 34, 1992
am. No. 3, 1997
rs. No. 95, 2001
am. No. 82, 2002; No. 33, 2013; No 41, 2015
ad. No. 3, 1997
am. No. 142, 1999
rep. No. 95, 2001
ad. No. 3, 1997
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
rep. No. 95, 2001
s 71B.............................................. ad No 104, 1968
am No 28, 1974; No 64, 1981; No 81, 1982
rs No 34, 1992
am No 209, 1992; No 8, 1994; No 85, 1995; No 3, 1997; No 142,
1999; No 176, 1999
rs No 95, 2001
am No 41, 2015; No 19, 2017
s. 71BA.......................................... ad. No. 95, 2001
am No 41, 2015; No 141, 2015
s. 71C............................................. ad. No. 34, 1992
rs. No. 95, 2001
am. No. 25, 2004; No. 39, 2012; No 41, 2015
s. 71D............................................. ad. No. 34, 1992
am. No. 85, 1995
rs. No. 95, 2001
am No 41, 2015
s. 71DA.......................................... ad. No. 95, 2001
Subdivision C ................................ ad. No. 95, 2001
rep. No. 33, 2013
s. 71DB.......................................... ad. No. 95, 2001
am. No. 5, 2007
rep. No. 33, 2013
ss. 71DC, 71DD............................. ad. No. 95, 2001
am. No. 82, 2002; No. 5, 2007
rep. No. 33, 2013
s. 71DE .......................................... ad. No. 95, 2001
rep. No. 33, 2013
s. 71DF .......................................... ad. No. 95, 2001
rs. No. 82, 2002; No. 5, 2007
rep. No. 33, 2013
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
Subdivision D
Subdivision D ................................ ad No 95, 2001
s 71DG........................................... ad No 95, 2001
rs No 82, 2002
am No 5, 2007
rep No 33, 2013
ad No 131, 2018
ss. 71DGA, 71DGB ....................... ad. No. 5, 2007
rep. No. 33, 2013
s. 71DH.......................................... ad. No. 95, 2001
am. No. 82, 2002; No 41, 2015
s 71DI ............................................ ad No 95, 2001
am No 41, 2015; No 19, 2017
s 71DJ ............................................ ad No 95, 2001
am No 41, 2015
s 71DK........................................... ad No 95, 2001
am No 41, 2015
s 71DL ........................................... ad No 95, 2001
Subdivision E
Subdivision E heading ................... ad. No. 95, 2001
s. 71E............................................. ad. No. 34, 1992
am. No. 209, 1992; No. 85, 1995; Nos. 24 and 95, 2001; No. 82,
2002; No. 25, 2004; No. 33, 2013; No 41, 2015
s. 71F ............................................. ad. No. 34, 1992
am. No. 8, 1994; Nos. 142 and 176, 1999
rs. No. 95, 2001
am. No. 136, 2003; No 41, 2015
s. 71G............................................. ad. No. 34, 1992
am. No. 82, 2002
rs. No. 95, 2001
am No 33 and 52, 2013
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
s. 71H............................................. ad. No. 34, 1992
am. No. 119, 2003
rs. No. 95, 2001
am. No. 74, 2008; No 52, 2013
s. 71J.............................................. ad. No. 34, 1992
rs. No. 142, 1999; No. 95, 2001
am No 41, 2015
s. 71K............................................. ad. No. 34, 1992
rs. No. 95, 2001
am. No. 76, 2006; No. 37, 2012; No 41, 2015
s. 71L............................................. ad. No. 34, 1992
am. No. 209, 1992; No. 85, 1995
rs. No. 95, 2001
am. No. 25, 2004; No. 76, 2006; No. 37, 2012; No. 33, 2013; No 41,
2015
s. 71M............................................ ad. No. 82, 2002
am No 41, 2015
s. 72 ............................................... am. No. 12, 1923; No. 111, 1960; No. 104, 1968
rs. No. 64, 1981
am. No. 72, 1984; No. 111, 1990; No. 34, 1992; No. 95, 2001; No. 8,
2007
s. 73 ............................................... am. No. 12, 1923; No. 7, 1934; No. 28, 1966; No. 54, 1967; No. 64,
1981; No. 81, 1982
rs. No. 40, 1985
am. No. 34, 1992; No. 137, 1999; No. 24, 2001; No. 82, 2002
s. 74 ............................................... am. No. 28, 1966; No. 54, 1967; No. 64, 1981
rs. No. 111, 1990
am. No. 209, 1992; No. 82, 2002
rs. No. 95, 2001
am No 41, 2015
s. 74A............................................. ad. No. 209, 1992
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am. No. 3, 1997
rep. No. 95, 2001
s. 75 ............................................... am. No. 12, 1923; No. 108, 1952; No. 28, 1966; No. 54, 1967
rep. No. 104, 1968
s. 76 ............................................... am. No. 12, 1923; No. 95, 2001
s. 77AA.......................................... ad. No. 95, 2001
am No 41, 2015
Division 4A.................................... ad. No. 34, 1992
rep. No. 95, 2001
s. 77A............................................. ad. No. 34, 1992
am. No. 85, 1995; No. 142, 1999
rep. No. 95, 2001
s. 77B............................................. ad. No. 34, 1992
rep. No. 95, 2001
s. 77C............................................. ad. No. 34, 1992
rs. No. 85, 1995
rep. No. 95, 2001
ss. 77D, 77E................................... ad. No. 85, 1995
am. No. 176, 1999; No. 82, 2002
rep. No. 95, 2001
Division 5
Division 5 ...................................... ad. No. 25, 2004
s 77EA ........................................... ad. No. 25, 2004
am No 41, 2015
s 77EB ........................................... ad No 25, 2004
s 77EC ........................................... ad No 25, 2004
am No 41, 2015
s 77ED ........................................... ad No 25, 2004
s 77EE............................................ ad No 25, 2004
s 77EF............................................ ad No 25, 2004
am No 41, 2015
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
Part IVA
Part IVA......................................... ad. No. 3, 1997
s. 77F ............................................. ad. No. 3, 1997
am. No. 7, 2000; No. 95, 2001; No. 63, 2011; No. 33, 2013; No 41,
2015; No 141, 2015
s 77G.............................................. ad. No. 3, 1997
am No 41, 2015
s 77H.............................................. ad No 3, 1997
s. 77J.............................................. ad. No. 3, 1997
am No 41, 2015
s. 77K............................................. ad. No. 3, 1997
am. Nos. 55 and 95, 2001; No. 8, 2007; No 52, 2013; No 41, 2015
s. 77L............................................. ad. No. 3, 1997
am. No. 63, 2011; No 41, 2015
s. 77LA .......................................... ad. No. 95, 2001
am No 41, 2015
s. 77M............................................ ad. No. 3, 1997
rep. No. 63, 2011
s. 77N............................................. ad. No. 3, 1997
am. Nos. 55 and 95, 2001; No 52, 2013; No 41, 2015
s. 77P ............................................. ad. No. 3, 1997
am No 41, 2015
s. 77Q............................................. ad. No. 3, 1997
am. No. 63, 2011; No 41, 2015
s. 77R............................................. ad. No. 3, 1997
am. No. 63, 2011; No 52, 2013
s. 77S ............................................. ad. No. 3, 1997
am. No. 63, 2011
s. 77T............................................. ad. No. 3, 1997
am No 41, 2015
s. 77U............................................. ad. No. 3, 1997
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am. No. 63, 2011
s. 77V............................................. ad. No. 3, 1997
am. No. 63, 2011; No 52, 2013; No 41, 2015
s 77VA........................................... ad. No. 63, 2011
am No 41, 2015
s 77VB........................................... ad No 63, 2011
am No 41, 2015
s 77VC........................................... ad No 63, 2011
am No 41, 2015
s. 77W............................................ ad. No. 3, 1997
am. No. 63, 2011; No 141, 2015
s. 77X............................................. ad. No. 3, 1997
am. No. 63, 2011; No 41, 2015
s. 77Y............................................. ad. No. 3, 1997
am. No. 63, 2011; No 52, 2013; No 41, 2015
s. 77Z............................................. ad. No. 3, 1997
s. 77ZA .......................................... ad. No. 3, 1997
Part V
Part V............................................. rs. No. 110, 1980
s. 78 ............................................... rs. No. 110, 1980
am. No. 85, 1995; No. 8, 2007; No 41, 2015; No 141, 2015
s. 79 ............................................... am. No. 54, 1959
rs. No. 110, 1980
am. No. 5, 1990; No. 85, 1995; No. 76, 2006; No 41, 2015
s 80 ................................................ rs No 12, 1923; No 110, 1980
am No 81, 1982; No 85, 1995; No 8, 2007; No 41, 2015; No 141,
2015; No 131, 2018
s. 80A............................................. ad. No. 33, 2013
am No 41, 2015
s. 81 ............................................... am. No. 12, 1923
rs. No. 110, 1980
Customs Act 1901
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am. No. 81, 1982; No. 210, 1992; No. 85, 1995; No. 55, 2001;
No. 82, 2002; No. 8, 2007; No 33 and 52, 2013; No 41, 2015
s. 81A............................................. ad. No. 63, 2011
am. No. 33, 2013; No 41, 2015
s. 81B............................................. ad. No. 63, 2011
am No 41, 2015; No 141, 2015
s 82 ................................................ rep No 80, 1950
ad No 110, 1980
am No 81, 1982; No 210, 1992; No 85, 1995; No 55, 2001; No 63,
2011; No 52, 2013; No 41, 2015; No 131, 2018
s. 82A............................................. ad. No. 63, 2011
am No 52, 2013; No 41, 2015
s. 82B............................................. ad. No. 63, 2011
am No 41, 2015
s. 82C............................................. ad. No. 63, 2011
am No 52, 2013
s. 83 ............................................... am. No. 12, 1923
rep. No. 104, 1968
ad. No. 110, 1980
am. No. 81, 1982; No. 10, 1986; No. 85, 1995; No. 8, 2007; No. 63,
2011; No 41, 2015
s. 84 ............................................... rep. No. 104, 1968
ad. No. 110, 1980
am. No. 85, 1995; No. 8, 2007; No 52, 2013; No 41, 2015
s. 85 ............................................... rs. No. 12, 1923; No. 110, 1980
am. No. 63, 2011
rs No 141, 2015
s 85A.............................................. ad No 141, 2015
s. 86 ............................................... rep. No. 104, 1968
ad. No. 110, 1980
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am. No. 81, 1982; No. 72, 1984; No. 10, 1986; No. 85, 1995; No. 24,
2001; No. 82, 2002; No. 8, 2007; No. 63, 2011; No 52, 2013; No 41,
2015; No 141, 2015
ed C142
s. 87 ............................................... rs. No. 110, 1980
am. No. 81, 1982; No. 72, 1984; No. 85, 1995; No. 24, 2001; No. 82,
2002; No. 8, 2007; No. 63, 2011; No 41, 2015
s 87A.............................................. ad No 141, 2015
s. 88 ............................................... rep. No. 104, 1968
ad. No. 110, 1980
s. 89 ............................................... rs. No. 110, 1980
am. No. 8, 2007
s. 90 ............................................... rep. No. 21, 1906
ad. No. 110, 1980
am. No. 81, 1982; No. 72, 1984; No. 24, 2001; No. 82, 2002; No 52,
2013
s. 91 ............................................... rep. No. 21, 1906
ad. No. 110, 1980
s. 92 ............................................... am. No. 66, 1954; No. 28, 1966; No. 54, 1967; No. 104, 1968
rs. No. 110, 1980
s. 92A............................................. ad. No. 111, 1960
am. No. 28, 1966; No. 54, 1967
rep. No. 110, 1980
s. 93 ............................................... am. No. 28, 1966; No. 54, 1967
rs. No. 110, 1980
s. 94 ............................................... rs. No. 110, 1980
am. No. 8, 2007
s. 95 ............................................... rs. No. 111, 1960; No. 110, 1980
am. No. 157, 1981
s. 96 ............................................... am. No. 104, 1968
rs. No. 110, 1980
s 96A.............................................. ad. No. 81, 1982
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am. No. 72, 1984; No. 175, 1985; No. 111, 1990; No. 85, 1995;
No. 24, 2001; No. 82, 2002; No. 8, 2007; No. 63, 2011; No 52, 2013;
No 5, 2015; No 4, 2016
s. 96B............................................. ad. No. 175, 1985
am. No. 111, 1990; No. 24, 2001; No. 82, 2002; No. 63, 2011; No
52, 2013; No 41, 2015; No 4, 2016
s. 97 ............................................... rs. No. 108, 1952
am. No. 28, 1974
rs. No. 110, 1980
am. No. 81, 1982; No. 72, 1984; No. 8, 2007
s. 98 ............................................... rs. No. 110, 1980
am. No. 5, 1990
s. 99 ............................................... am. No. 104, 1968
rs. No. 110, 1980; No. 81, 1982
am. No. 111, 1990; No. 34, 1992; No. 95, 2001; No 41, 2015
s. 100 ............................................. rs. No. 110, 1980
am. No. 81, 1982; No. 24, 2001; No. 82, 2002; No. 8, 2007
rs No 52, 2013
am No 41, 2015
s. 101 ............................................. rs. No. 110, 1980
am. No. 81, 1982; No. 24, 2001; No. 82, 2002; No. 8, 2007; No 52,
2013
s. 102 ............................................. rs. No. 110, 1980
am. No. 81, 1982; No. 24, 2001; No. 8, 2007; No 52, 2013
s. 102A........................................... ad. No. 95, 2001
am. No. 82, 2002; No 41, 2015
Part VAAA
Part VAAA .................................... ad No 52, 2013
Division 1
s 102B............................................ ad No 52, 2013
am No 41, 2015
s 102BA......................................... ad No 52, 2013
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am No 41, 2015
Division 2
s 102C............................................ ad No 52, 2013
am No 41, 2015
s 102CA......................................... ad No 52, 2013
am No 41, 2015
s 102CB ......................................... ad No 52, 2013
am No 41, 2015
s 102CC ......................................... ad No 52, 2013
am No 41, 2015
s 102CD......................................... ad No 52, 2013
am No 41, 2015
s 102CE ......................................... ad No 52, 2013
s 102CF.......................................... ad No 52, 2013
s 102CG......................................... ad No 52, 2013
am No 41, 2015
s 102CH......................................... ad No 52, 2013
s 102CI........................................... ad No 52, 2013
s 102CJ .......................................... ad No 52, 2013
am No 41, 2015
s 102CK......................................... ad No 52, 2013
Division 3
s 102D............................................ ad No 52, 2013
s 102DA......................................... ad No 52, 2013
s 102DB......................................... ad No 52, 2013
am No 41, 2015
s 102DC......................................... ad No 52, 2013
am No 41, 2015
s 102DD......................................... ad No 52, 2013
am No 41, 2015
s 102DE ......................................... ad No 52, 2013
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Provision affected
Division 4
s 102E ............................................
s 102EA .........................................
s 102EB .........................................
Division 5
s 102F ............................................
s 102FA .........................................
Part VA
Part VA heading ............................
Part VA..........................................
s. 103 .............................................
s. 104 .............................................
s. 105 .............................................
s. 105A...........................................
Part VAA
Part VAA.......................................
s 105B............................................
Compilation No. 153
How affected
ad No 52, 2013
am No 41, 2015
ad No 52, 2013
ad No 52, 2013
am No 41, 2015
ad No 52, 2013
am No 41, 2015
ad No 52, 2013
rs. No. 84, 2000; No. 76, 2006
ad. No. 5, 1990
am. No. 28, 1966; No. 54, 1967
rep. No. 110, 1980
ad. No. 5, 1990
am. No. 84, 2000; No. 37, 2012
rs. No. 54, 1959
am. No. 28, 1974
rep. No. 110, 1980
ad. No. 5, 1990
am. No. 34, 1992; No. 84, 2000; No. 33, 2013
rs. No. 54, 1959
rep. No. 110, 1980
ad. No. 5, 1990
am. No. 85, 1995; No. 84, 2000; No 41, 2015
ad. No. 76, 2006
am No 41, 2015
ad. No. 76, 2006
ad No 76, 2006
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Endnote 4—Amendment history
Provision affected How affected
am No 41, 2015; No 81, 2015; No 77, 2016; No 120, 2017; No 112,
2018; No 127, 2018
s. 105C........................................... ad. No. 76, 2006
am No 52, 2013; No 41, 2015; No 81, 2015
s. 105D........................................... ad No 76, 2006
am No 39, 2012; No 41, 2015
s. 105E ........................................... ad. No. 76, 2006
am No 41, 2015
s. 106 ............................................. rep. No. 110, 1980
Part VB
Part VB.......................................... ad. No. 111, 2004
Division 1
Subdivision A
s 106A............................................ ad. No. 111, 2004
s 106B............................................ ad No 111, 2004
am No 41, 2015
s 106C............................................ ad No 111, 2004
am No 41, 2015
s 106D............................................ ad No 111, 2004
am No 41, 2015
Subdivision B
s 106E ............................................ ad. No. 111, 2004
s 106F ............................................ ad No 111, 2004
am No 41, 2015
Subdivision C
s. 106G........................................... ad. No. 111, 2004
am. No. 103, 2013; No 41, 2015
s. 106H........................................... ad. No. 111, 2004
am No 41, 2015
s. 106I ............................................ ad. No. 111, 2004
am No 41, 2015
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Endnote 4—Amendment history
Provision affected How affected
Division 2
s. 106J............................................ ad. No. 111, 2004
Part VI
Division 1AAA
Division 1AAA.............................. ad No 73, 2015
s 107 .............................................. rep No 110, 1980
ad No 73, 2015
s. 108 ............................................. rep. No. 48, 1963
ss. 109, 110 .................................... rep. No. 110, 1980
s. 111 ............................................. rep. No. 108, 1952
Division 1
Division 1 heading......................... ad. No. 111, 1990
s 112 .............................................. rs No 36, 1910
am No 19, 1914; No 7, 1934
rs No 56, 1951
am No 154, 1977; No 81, 1982; No 24, 1989; No 34, 1992; No 38,
1998; No 24, 2001; No 129, 2005; No 5, 2011; No 103, 2013; No 4,
2016; No 19, 2017
s. 112A........................................... ad. No. 36, 1910
am. No. 7, 1934
rep. No. 56, 1951
ad. No. 129, 2005
am. No. 167, 2012; No. 103, 2013
s. 112B........................................... ad. No. 147, 2007
Division 1AA
Division 1AA................................. ad. No. 152, 2012
s. 112BA........................................ ad. No. 152, 2012
s. 112BB ........................................ ad. No. 152, 2012
s. 112BC ........................................ ad. No. 152, 2012
Division 1A
Division 1A heading ...................... rs No 41, 2015
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Endnote 4—Amendment history
Provision affected How affected
Division 1A.................................... ad. No. 63, 2011
s. 112C........................................... ad. No. 63, 2011
am No 41, 2015
s. 112D........................................... ad. No. 63, 2011
am No 52, 2013
Division 2
Division 2 heading......................... ad. No. 111, 1990
Subdivision A
Subdivision A heading................... ad. No. 95, 2001
s. 113 ............................................. am. No. 28, 1966; No. 54, 1967; No. 64, 1981; No. 81, 1982
rs. No. 111, 1990
am. No. 95, 2001; No 52, 2013
s. 113AA........................................ ad. No. 95, 2001
rs. No. 33, 2013
am No 41, 2015
Subdivision B
Subdivision B heading ................... ad. No. 95, 2001
s. 114 ............................................. am. No. 12, 1923
rs. No. 54, 1959; No. 104, 1968
am. No. 107, 1975
rs. No. 154, 1977
am. No. 81, 1982; No. 149, 1986
rs. No. 111, 1990
am. No. 34, 1992
rs. No. 95, 2001
am. No. 136, 2003; No 41, 2015
s. 114A........................................... ad. No. 12, 1923
am. No. 28, 1966; No. 54, 1967; No. 28, 1974
rs. No. 154, 1977
am. No. 81, 1982; No. 39, 1985
rs. No. 111, 1990; No. 95, 2001
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Endnote 4—Amendment history
Provision affected How affected
am No 41, 2015
s. 114B........................................... ad. No. 111, 1990
am. No. 85, 1995; Nos. 24 and 95, 2001; No. 82, 2002; No 52, 2013;
No 41, 2015; No 4, 2016
Subdivision C ................................ ad. No. 95, 2001
rep. No. 33, 2013
s. 114BA........................................ ad. No. 95, 2001
rep. No. 33, 2013
s. 114BB ........................................ ad. No. 95, 2001
am. No. 82, 2002
rep. No. 33, 2013
s. 114BC ........................................ ad. No. 95, 2001
am. No. 82, 2002
rep. No. 33, 2013
Subdivision D
Subdivision D heading................... ad. No. 95, 2001
s. 114C........................................... ad. No. 111, 1990
am. Nos. 34 and 209, 1992; No. 25, 2001
rs. No. 95, 2001
am. No. 82, 2002; No. 33, 2013; No 41, 2015
s. 114CA........................................ ad. No. 63, 2011
am. No. 33, 2013; No 41, 2015
s. 114CB ........................................ ad. No. 63, 2011
am. No. 33, 2013
s. 114CC ........................................ ad. No. 63, 2011
s. 114D........................................... ad. No. 111, 1990
am. No. 209, 1992; No. 25, 2001; No. 82, 2002
rs. No. 95, 2001
am. No. 82, 2002; No. 91, 2004; No. 63, 2011; No. 32, 2013; No 41,
2015
s. 114E ........................................... ad. No. 95, 2001
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Endnote 4—Amendment history
Provision affected How affected
am. No. 25, 2004
s. 114F ........................................... ad. No. 95, 2001
am. No. 136, 2003; No. 25, 2004; No 41, 2015
s. 115 ............................................. am. No. 12, 1923; No. 108, 1952; No. 54, 1959; No. 28, 1966;
No. 54, 1967
rep. No. 104, 1968
ad. No. 154, 1977
am. No. 64, 1981; No. 81, 1982
rs. No. 111, 1990
am. No. 34, 1992; No. 82, 2002
rs. No. 95, 2001
s. 116 ............................................. am. No. 12, 1923; No. 28, 1966; No. 54, 1967; No. 64, 1981; No. 81,
1982
rs. No. 111, 1990
am. No. 82, 2002
rs. No. 95, 2001
am No 52, 2013; No 41, 2015
s. 116A........................................... ad. No. 95, 2001
rep. No. 33, 2013
s. 117 ............................................. rs. No. 81, 1982; No. 95, 2001
am No 41, 2015
s. 117AA........................................ ad. No. 95, 2001
am. No. 82, 2002; No. 63, 2011; No 41, 2015
s. 117A........................................... ad. No. 111, 1990
am. No. 34, 1992; No. 85, 1995
rs. No. 95, 2001
am No 41, 2015
s. 118 ............................................. am. No. 12, 1923; No. 108, 1952; No. 28, 1966; No. 54, 1967;
No. 64, 1981; Nos. 51 and 81, 1982; No. 82, 2002
rs. No. 95, 2001
am. No. 82, 2002; No. 111, 2004; No 4, 2015; No 41, 2015
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Endnote 4—Amendment history
Provision affected How affected
s. 118A........................................... ad. No. 82, 2002
am No 41, 2015
s. 119 ............................................. rs. No. 12, 1923
am. No. 48, 1963; No. 28, 1974; No. 154, 1977; No. 64, 1981;
No. 10, 1986; No. 111, 1990
am. No. 34, 1992; No. 85, 1995
rs. No. 95, 2001
am. No. 82, 2002; No. 25, 2004; No 41, 2015
s 119AA......................................... ad No 82, 2002
am No 63, 2011; No 41, 2015; No 19, 2017
s 119AB......................................... ad. No. 63, 2011
am No 41, 2015
s 119AC......................................... ad No 63, 2011
s. 119A........................................... ad. No. 111, 1990
am. No. 34, 1992
rs. No. 95, 2001
am No 41, 2015
s. 119B........................................... ad. No. 111, 1990
rs. No. 95, 2001
am. No. 119, 2003; No. 74, 2008; No 52, 2013
s. 119C........................................... ad. No. 111, 1990
rs. No. 95, 2001
s. 119D........................................... ad. No. 111, 1990
am. No. 34, 1992
rs. No. 95, 2001
am. No. 82, 2002; No. 63, 2011; No 41, 2015
s. 119E ........................................... ad. No. 82, 2002
am No 41, 2015
s. 120 ............................................. am. No. 12, 1923
rs. No. 54, 1959
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Endnote 4—Amendment history
Provision affected How affected
am. No. 28, 1966; No. 54, 1967; No. 104, 1968; No. 28, 1974;
No. 64, 1981; No. 81, 1982; No. 111, 1990; No. 95, 2001; No. 8,
2007
s. 121 ............................................. rep. No. 111, 1960
s. 122 ............................................. am. No. 12, 1923; No. 108, 1952; No. 95, 2001
Division 3 heading......................... am. No. 34, 1992
rep. No. 95, 2001
Division 3 ...................................... ad. No. 111, 1990
rep. No. 95, 2001
s. 122A........................................... ad. No. 111, 1990
am. No. 85, 1995
rep. No. 95, 2001
ss. 122B, 122C............................... ad. No. 111, 1990
rep. No. 95, 2001
s. 122D........................................... ad. No. 111, 1990
am. No. 82, 2002
rep. No. 95, 2001
s. 122E ........................................... ad. No. 111, 1990
rep. No. 95, 2001
Division 3A
Division 3A.................................... ad. No. 95, 2001
rs No 41, 2015
s. 122F ........................................... ad. No. 95, 2001
am. No. 82, 2002; No 41, 2015
s. 122G........................................... ad. No. 95, 2001
s. 122H........................................... ad. No. 95, 2001
am. No. 63, 2011; No 41, 2015
ss. 122J–122N................................ ad. No. 95, 2001
s 122P ............................................ ad. No. 95, 2001
s 122Q............................................ ad No 95, 2001
am No 41, 2015
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
s 122R............................................ ad No 95, 2001
Division 4
Division 4 heading......................... ad. No. 111, 1990
s. 123 ............................................. am. No. 12, 1923; No. 108, 1952; No. 48, 1963; No. 28, 1966;
No. 54, 1967; No. 64, 1981; No. 24, 2001; No. 82, 2002; No. 8,
2007; No 52, 2013
s. 124 ............................................. am. No. 12, 1923; No. 28, 1966; No. 54, 1967; No. 64, 1981; No. 81,
1982; No. 24, 2001; No. 82, 2002; No. 8, 2007
s. 125 ............................................. am. No. 28, 1966; No. 54, 1967; No. 64, 1981; No. 81, 1982; No. 24,
2001; No. 82, 2002
s. 126 ............................................. am. No. 85, 1995; No. 8, 2007; No 41, 2015
Division 4A
Division 4A.................................... ad. No. 62, 2003
s 126AAA...................................... ad No 120, 2017
s 126AA......................................... ad No 62, 2003
am No 120, 2017
rep No 120, 2017
s 126AB......................................... ad No 62, 2003
am No 120, 2017 (Sch 2 items 3, 4)
s 126AC......................................... ad No 62, 2003
am No 120, 2017 (Sch 2 item 5)
s 126AD......................................... ad No 62, 2003
am No 120, 2017 (Sch 2 items 6–8)
Division 4B
Division 4B.................................... ad. No. 120, 2004
s. 126AE ........................................ ad. No. 120, 2004
am. No. 8, 2010
Division 4C
Division 4C.................................... ad. No. 130, 2004
ss. 126AF–126AI........................... ad. No. 130, 2004
Division 4D
Division 4D.................................... ad. No. 166, 2006
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Endnote 4—Amendment history
Provision affected How affected
s. 126AJA ...................................... ad. No. 166, 2006
am. No. 1, 2012
s. 126AJB ...................................... ad. No. 166, 2006
s. 126AJC ...................................... ad. No. 166, 2006
s. 126AJD ...................................... ad. No. 166, 2006
Division 4E
Division 4E.................................... ad. No. 127, 2008
ss. 126AKA–126AKD ................... ad. No. 127, 2008
Division 4EA
Division 4EA ................................. ad No 112, 2018
s 126AKE ...................................... ad No 112, 2018
s 126AKF....................................... ad No 112, 2018
s 126AKG...................................... ad No 112, 2018
s 126AKH...................................... ad No 112, 2018
Division 4EB
Division 4EB ................................. ad No 127, 2018
s 126AKI ....................................... ad No 127, 2018
s 126AKJ ....................................... ad No 127, 2018
s 126AKK...................................... ad No 127, 2018
s 126AKL ...................................... ad No 127, 2018
Division 4F
Division 4F .................................... ad. No. 172, 2012
s. 126ALA ..................................... ad. No. 172, 2012
s. 126ALB...................................... ad. No. 172, 2012
s. 126ALC...................................... ad. No. 172, 2012
s. 126ALD ..................................... ad. No. 172, 2012
Division 4G
Division 4G.................................... ad No 113, 2014
s 126AMA ..................................... ad No 113, 2014
s 126AMB ..................................... ad No 113, 2014
s 126AMC ..................................... ad No 113, 2014
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
s 126AMD ..................................... ad No 113, 2014
Division 4H
Division 4H.................................... ad No 124, 2014
s 126ANA...................................... ad No 124, 2014
s 126ANB ...................................... ad No 124, 2014
s 126ANC ...................................... ad No 124, 2014
s 126AND...................................... ad No 124, 2014
Division 4J
Division 4J..................................... ad No 136, 2015
126AOA ........................................ ad No 136, 2015
126AOB......................................... ad No 136, 2015
126AOC......................................... ad No 136, 2015
126AOD ........................................ ad No 136, 2015
Division 5
Division 5 heading......................... ad. No. 111, 1990
s. 126A........................................... ad. No. 104, 1987
s. 126B........................................... ad. No. 104, 1987
am. No. 111, 1990
s. 126C........................................... ad. No. 111, 1990
am. No. 85, 1995; No. 24, 2001; No. 82, 2002; No 52, 2013; No 41,
2015
Part VIA
Part VIA heading ........................... rs. No. 136, 2003
Part VIA......................................... ad. No. 95, 2001
s. 126D........................................... ad. No. 95, 2001
am No 41, 2015
s. 126DA........................................ ad. No. 95, 2001
am. No. 82, 2002; No 41, 2015
s 126DB......................................... ad. No. 136, 2003
am No 41, 2015
s 126DC......................................... ad No 136, 2003
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am No 41, 2015
s 126DD......................................... ad No 136, 2003
s. 126E ........................................... ad. No. 95, 2001
am. No. 8, 2010; No 31, 2014; No 41, 2015
s 126F ............................................ ad. No. 95, 2001
am No 41, 2015
s 126G............................................ ad No 95, 2001
am No 41, 2015
s 126H............................................ ad No 41, 2015
Part VII
Part VII heading............................. am. No. 12, 1923
Part VII .......................................... rs. No. 108, 1952
s. 127 ............................................. am. No. 12, 1923
rs. No. 108, 1952
am. No. 104, 1968; No. 28, 1974; No. 81, 1982; No. 111, 1990;
No. 24, 2001; No. 82, 2002; No 52, 2013; No 4, 2015; No 41, 2015
s. 128 ............................................. am. No. 12, 1923
rs. No. 108, 1952
am. No. 95, 2001; No 4, 2015
s. 129 ............................................. am. No. 12, 1923
rs. No. 108, 1952; No. 48, 1963; No. 104, 1968
am. No. 28, 1974; No. 64, 1981; No. 81, 1982; No. 24, 2001; No. 82,
2002; No. 8, 2007; No 52, 2013; No 4, 2015; No 41, 2015; No 4,
2016
s. 130 ............................................. rep. No. 45, 1934
ad. No. 108, 1952
am. No. 48, 1963
rs. No. 104, 1968
s. 130A........................................... ad. No. 108, 1952
am. No. 47, 1953; No. 54, 1959
rs. No. 104, 1968
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Endnote 4—Amendment history
Provision affected How affected
am. No. 28, 1974; No. 64, 1981
s. 130B........................................... ad. No. 48, 1963
rs. No. 104, 1968
am. No. 28, 1974; No. 81, 1982; No. 149, 1986; No. 34, 1992;
No. 24, 2001; No. 82, 2002; No 52, 2013; No 4, 2016
s. 130C........................................... ad. No. 104, 1968
am. No. 81, 1982; No. 111, 1990
s. 131 ............................................. am. No. 12, 1923
rep. No. 29, 1965
Part VIII
Division 1
s. 131A........................................... ad. No. 7, 1934
am. No. 162, 1973; No. 64, 1981; No. 39, 1983; No 41, 2015
s. 131AA........................................ ad. No. 37, 1990
am. No. 25, 2000
rs. No. 10, 2003
s. 131B........................................... ad. No. 81, 1987
s. 132 ............................................. rs. No. 48, 1963
am. No. 28, 1974; No. 81, 1982 (as am. by No. 39, 1983); Nos. 34
and 209, 1992; No. 108, 1999; No. 92, 2000; No. 95, 2001; No. 76,
2006
s. 132AA........................................ ad. No. 142, 1999
am. No. 92, 2000; No. 95, 2001; No. 5, 2007; Nos. 37 and 136, 2012;
No. 33, 2013; No 41, 2015
s. 132A........................................... ad. No. 104, 1968
s. 132B........................................... ad. No. 28, 1974
am. No. 64, 1981; No. 81, 1982; No. 10, 1986; No. 34, 1992; No. 85,
1995; No. 95, 2001; No. 8, 2007; No. 33, 2013; No 41, 2015
s. 132C........................................... ad. No. 28, 1974
am. No. 10, 1986; No. 85, 1995; No. 8, 2007; No. 5, 2011; No 41,
2015
s. 132D........................................... ad. No. 28, 1974
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am. No. 10, 1986; No. 85, 1995; No. 8, 2007; No 41, 2015
s. 132E ........................................... ad. No. 28, 1974
rep. No. 61, 1981
s. 133 ............................................. am. No. 107, 1975; No. 177, 1979; No. 15, 1980; No. 72, 1984
s. 136 ............................................. am. No. 24, 1989
s. 137 ............................................. am. No. 54, 1947
rep. No. 12, 1971
ad. No. 24, 1989
am. No. 85, 1995; No 41, 2015
ss. 138, 139 .................................... rep. No. 29, 1965
s. 140 ............................................. am. No. 7, 1934
rep. No. 29, 1965
s. 141 ............................................. rep. No. 28, 1966
s. 143 ............................................. rep. No. 41, 1976
s. 144 ............................................. rep. No. 29, 1965
s. 146 ............................................. am. No. 85, 1995
rep. No. 25, 2004
s. 147 ............................................. rep. No. 25, 2004
s. 149 ............................................. am. No. 12, 1923; No. 81, 1982; No. 111, 1990; No. 142, 1999
s. 150 ............................................. am. No. 104, 1968; No 41, 2015
s. 151 ............................................. rs. No. 29, 1965
am. No. 133, 1965
rs. No. 82, 1965 (as am. by No. 133, 1965)
am. No. 104, 1968; Nos. 28 and 120, 1974; No. 174, 1976; No. 171,
1980; No. 157, 1981; No. 81, 1982
rs. No. 115, 1982
am. No. 19, 1983; No. 175, 1985; Nos. 10 and 149, 1986
rs. No. 76, 1987
am. No. 24, 1989; No. 70, 1990
rep. No. 8, 1994
s. 151A........................................... ad. No. 22, 1925
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
rs. No. 7, 1934
am. No. 45, 1934; No. 85, 1936
rs. No. 29, 1965
am. No. 133, 1965
rs. No. 82, 1965 (as am. by No. 133, 1965)
am. No. 104, 1968; Nos. 28 and 120, 1974; No. 174, 1976; Nos. 61
and 157, 1981
rs. No. 115, 1982
rep. No. 76, 1987
s. 151B........................................... ad. No. 85, 1936
am. No. 111, 1960
rep. No. 29, 1965
s. 152 ............................................. am. No. 56, 1950; No. 107, 1975; No. 15, 1980
s. 153 ............................................. rep. No. 75, 2008
Division 1AA
Division 1AA................................. ad. No. 25, 2004
s 153AA......................................... ad. No. 25, 2004
s 153AB......................................... ad No 25, 2004
s 153AC......................................... ad No 25, 2004
am No 41, 2015
s 153AD......................................... ad No 25, 2004
Division 1A
Division 1A.................................... ad. No. 8, 1994
s. 153A........................................... ad. No. 56, 1950
rs. No. 29, 1965
am. No. 133, 1965
rep. No. 41, 1976
ad. No. 8, 1994
am. No. 166, 2006
s. 153B........................................... ad. No. 8, 1994
am. No. 15, 1996; No. 62, 2003; No. 166, 2006
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Provision affected
s. 153C...........................................
s. 153D...........................................
s. 153E ...........................................
ss. 153F–153H...............................
s. 153J............................................
s. 153K...........................................
s. 153L ...........................................
s. 153LA ........................................
ss. 153M, 153N..............................
s. 153NA........................................
s 153P ............................................
s 153Q............................................
s. 153R...........................................
s. 153S ...........................................
s. 153T ...........................................
Division 1B
Division 1B....................................
Compilation No. 153
Endnotes
Endnote 4—Amendment history
How affected
ad. No. 8, 1994
ad. No. 8, 1994
am. No. 85, 1995; No. 62, 2003; No. 166, 2006
ad. No. 8, 1994
am. No. 85, 1995; No 41, 2015
ad. No. 8, 1994
ad. No. 8, 1994
am. No. 85, 1995
rep. No. 166, 2006
ad. No. 8, 1994
am. No. 85, 1995
rep. No. 166, 2006
ad. No. 8, 1994
am. No. 85, 1995; No 41, 2015
ad. No. 85, 1995
am No 41, 2015
ad. No. 8, 1994
ad. No. 62, 2003
ad. No. 8, 1994
am. No. 85, 1995; No 41, 2015
ad No 8, 1994
am No 85, 1995; No 41, 2015
ad. No. 8, 1994
am. No. 85, 1995; No 41, 2015
ad. No. 8, 1994
ad. No. 8, 1994
rep. No. 166, 2006
ad No 62, 2003
rep No 120, 2017
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Endnotes
Endnote 4—Amendment history
Provision affected
Subdivision A
s 153U............................................
s 153UA.........................................
s 153UB.........................................
s 153UC.........................................
Subdivision B
s 153V............................................
s 153VA.........................................
s 153VB.........................................
s 153VC.........................................
s 153VD.........................................
s 153VE .........................................
s 153VF .........................................
Compilation No. 153
How affected
ad No 62, 2003
rep No 120, 2017
ad No 62, 2003
am No 8, 2010
rep No 120, 2017
ad No 62, 2003
rep No 120, 2017
ad No 62, 2003
am No 41, 2015
rep No 120, 2017
ad No 62, 2003
rep No 120, 2017
ad No 62, 2003
am No 41, 2015
rep No 120, 2017
ad No 62, 2003
rep No 120, 2017
ad No 62, 2003
am No 41, 2015
rep No 120, 2017
ad No 62, 2003
am No 41, 2015
rep No 120, 2017
ad No 62, 2003
am No 75, 2008
rep No 120, 2017
ad No 62, 2003
rep No 120, 2017
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Compilation date: 30/12/18 Registered: 17/1/19
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
Subdivision C
s 153W........................................... ad No 62, 2003
rep No 120, 2017
s 153WA........................................ ad No 62, 2003
rep No 120, 2017
s 153WB ........................................ ad No 62, 2003
rep No 120, 2017
s 153WC ........................................ ad No 62, 2003
rep No 120, 2017
Subdivision D
s 153X............................................ ad No 62, 2003
rep No 120, 2017
s 153XA......................................... ad No 62, 2003
rep No 120, 2017
s 153XB......................................... ad No 62, 2003
rep No 120, 2017
Division 1BA
Division 1BA................................. ad No 120, 2017
Subdivision A
s 153XC......................................... ad No 120, 2017
s 153XD......................................... ad No 120, 2017
Subdivision B
s 153XE ......................................... ad No 120, 2017
Subdivision C
s 153XF ......................................... ad No 120, 2017
Subdivision D
s 153XG......................................... ad No 120, 2017
am No 151, 2018
s 153XH......................................... ad No 120, 2017
Subdivision E
s 153XI .......................................... ad No 120, 2017
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Endnotes
Endnote 4—Amendment history
Provision affected
Subdivision F
s 153XJ ..........................................
Subdivision G
s 153XK.........................................
Division 1C
Division 1C....................................
Subdivision A
s. 153Y...........................................
s. 153YA........................................
Subdivision B
s. 153YB........................................
Subdivision C
s. 153YC........................................
Subdivision D
s. 153YD........................................
s. 153YE ........................................
s. 153YF ........................................
Subdivision E
s. 153YG........................................
s. 153YH........................................
s. 153YI .........................................
Subdivision F
s. 153YJ .........................................
Subdivision G
s. 153YK........................................
Subdivision H
s. 153YL ........................................
Compilation No. 153
How affected
ad No 120, 2017
ad No 120, 2017
ad. No. 120, 2004
ad. No. 120, 2004
ad. No. 120, 2004
am. No. 5, 2007; No. 8, 2010
ad. No. 120, 2004
am. No. 5, 2007
ad. No. 120, 2004
ad. No. 120, 2004
ad. No. 120, 2004
am. No. 5, 2007
ad. No. 120, 2004
ad. No. 120, 2004
ad. No. 120, 2004
am. No. 5, 2007
ad. No. 120, 2004
ad. No. 120, 2004
ad. No. 120, 2004
ad. No. 120, 2004
Customs Act 1901
Compilation date: 30/12/18 Registered: 17/1/19
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Provision affected
Division 1D
Division 1D....................................
Subdivision A
s. 153Z ...........................................
s. 153ZA ........................................
Subdivision B
s. 153ZB ........................................
Subdivision C
s 153ZC .........................................
s 153ZD .........................................
s 153ZE..........................................
Subdivision D
s. 153ZF.........................................
Subdivision E
s. 153ZG ........................................
Subdivision F
s. 153ZH ........................................
Division 1E
Division 1E....................................
Subdivision A
s. 153ZIA.......................................
s. 153ZIB .......................................
Subdivision B
Subdivision B heading ...................
Compilation No. 153
Endnotes
Endnote 4—Amendment history
How affected
am. No. 5, 2007
ad. No. 130, 2004
ad. No. 130, 2004
ad. No. 130, 2004
am. No. 8, 2010; No. 46, 2011
ad. No. 130, 2004
am No 151, 2018
ad No 130, 2004
ad No 130, 2004
am No 151, 2018
ad No 130, 2004
am No 151, 2018
ad. No. 130, 2004
ad. No. 130, 2004
ad. No. 130, 2004
ad. No. 166, 2006
ad. No. 166, 2006
am. Nos. 1 and 172, 2012
ad. No. 166, 2006
am. No. 8, 2010; No. 46, 2011; No. 1, 2012
rs. No. 1, 2012
Customs Act 1901
Compilation date: 30/12/18 Registered: 17/1/19
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Endnotes
Endnote 4—Amendment history
Provision affected
s. 153ZIC .......................................
Subdivision C
s. 153ZID.......................................
Subdivision D
ss. 153ZIE, 153ZIF ........................
Subdivision E
s. 153ZIG.......................................
Subdivision F
s. 153ZIH.......................................
Subdivision G
Subdivision G ................................
s. 153ZII ........................................
s. 153ZIJ ........................................
Subdivision H
s. 153ZIK.......................................
Division 1F
Division 1F ....................................
Subdivision A
s 153ZJA........................................
s 153ZJB........................................
Subdivision B
s. 153ZJC.......................................
Compilation No. 153
How affected
ad. No. 166, 2006
am. No. 1, 2012
ad. No. 166, 2006
ad. No. 166, 2006
ad. No. 166, 2006
ad. No. 166, 2006
am No 41, 2015
ad. No. 166, 2006
rep. No. 166, 2006 (s. 153ZIJ)
ad. No. 1, 2012 (as am. by No. 172, 2012)
ad. No. 166, 2006
rep. No. 166, 2006 (s. 153ZIJ)
ad. No. 166, 2006
rep. No. 166, 2006 (s. 153ZIJ)
ad. No. 1, 2012 (as am. by No. 172, 2012)
ad. No. 166, 2006
ad. No. 127, 2008
ad No 127, 2008
ad No 127, 2008
am No 151, 2018
ad. No. 127, 2008
am No 151, 2018
Customs Act 1901
Compilation date: 30/12/18 Registered: 17/1/19
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Provision affected
Subdivision C
s. 153ZJD.......................................
Subdivision D
s 153ZJE ........................................
s 153ZJF ........................................
Subdivision E
s. 153ZJG.......................................
Subdivision F
s. 153ZJH.......................................
Subdivision G
s. 153ZJI ........................................
Division 1G
Division 1G....................................
Subdivision A
s. 153ZKA .....................................
s. 153ZKB......................................
Subdivision B
s. 153ZKC......................................
Subdivision C
s. 153ZKD .....................................
Subdivision D
s 153ZKE.......................................
s 153ZKF.......................................
Compilation No. 153
Endnotes
Endnote 4—Amendment history
How affected
ad. No. 127, 2008
am No 151, 2018
ad No 127, 2008
am No 151, 2018
ad No 127, 2008
ad. No. 127, 2008
ad. No. 127, 2008
ad. No. 127, 2008
ad. No. 97, 2009
ad. No. 97, 2009
am No 151, 2018
ad. No. 97, 2009
am. No. 46, 2011; No 151, 2018
ad. No. 97, 2009
am No 151, 2018
ad. No. 97, 2009
am No 151, 2018
ad No 97, 2009
rs No 151, 2018
ad No 97, 2009
rep No 151, 2018
Customs Act 1901
Compilation date: 30/12/18 Registered: 17/1/19
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Endnotes
Endnote 4—Amendment history
Provision affected
s 153ZKG ......................................
s 153ZKH ......................................
Subdivision E
s. 153ZKI.......................................
Subdivision F
s. 153ZKJ.......................................
Subdivision G
Subdivision G ................................
s 153ZKJA.....................................
Division 1GA
Division 1GA.................................
Subdivision A
s 153ZKK ......................................
s 153ZKL.......................................
Subdivision B
s 153ZKM......................................
Subdivision C
s 153ZKN ......................................
Subdivision D
s 153ZKO ......................................
s 153ZKP .......................................
Subdivision E
s 153ZKQ ......................................
Subdivision F
s 153ZKR.......................................
Subdivision G
s 153ZKS .......................................
Division 1GB
Division 1GB.................................
Compilation No. 153
How affected
ad No 97, 2009
am No 151, 2018
ad No 97, 2009
am No 151, 2018
ad. No. 97, 2009
ad. No. 97, 2009
ad No 151, 2018
ad No 151, 2018
ad No 112, 2018
ad No 112, 2018
ad No 112, 2018
ad No 112, 2018
ad No 112, 2018
ad No 112, 2018
ad No 112, 2018
ad No 112, 2018
ad No 112, 2018
ad No 112, 2018
ad No 127, 2018
Customs Act 1901
Compilation date: 30/12/18 Registered: 17/1/19
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
Subdivision A
s 153ZKT....................................... ad No 127, 2018
s 153ZKU ...................................... ad No 127, 2018
Subdivision B
s 153ZKV ...................................... ad No 127, 2018
Subdivision C
s 153ZKW...................................... ad No 127, 2018
Subdivision D
s 153ZKX ...................................... ad No 127, 2018
s 153ZKY ...................................... ad No 127, 2018
Subdivision E
s 153ZKZ....................................... ad No 127, 2018
Subdivision F
s 153ZKZA.................................... ad No 127, 2018
Subdivision G
s 153ZKZB .................................... ad No 127, 2018
Division 1H
Division 1H.................................... ad. No. 172, 2012
Subdivision A
s. 153ZLA...................................... ad. No. 172, 2012
s. 153ZLB ...................................... ad. No. 172, 2012
am No 126, 2015
Subdivision B
s. 153ZLC ...................................... ad. No. 172, 2012
am No151, 2018
Subdivision C
s. 153ZLD...................................... ad. No. 172, 2012
am No151, 2018
Subdivision D
s. 153ZLE ...................................... ad. No. 172, 2012
am No151, 2018
Customs Act 1901
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Endnotes
Endnote 4—Amendment history
Provision affected
s. 153ZLF ......................................
s. 153ZLG......................................
Subdivision E
s. 153ZLH......................................
Subdivision F
s. 153ZLI .......................................
Division 1J
Division 1J.....................................
Subdivision A
s 153ZMA......................................
s 153ZMB......................................
Subdivision B
s 153ZMC......................................
Subdivision C
s 153ZMD......................................
Subdivision D
s 153ZME ......................................
s 153ZMF ......................................
Subdivision E
s 153ZMG......................................
Subdivision F
s 153ZMH......................................
s 153ZMI .......................................
Division 1K
Division 1K....................................
Subdivision A
Subdivision A ................................
s 153ZNA ......................................
s 153ZNB.......................................
Compilation No. 153
How affected
ad. No. 172, 2012
ad. No. 172, 2012
ad. No. 172, 2012
ad. No. 172, 2012
ad No 113, 2014
ad No 113, 2014
ad No 113, 2014
am No 126, 2015
ad No 113, 2014
ad No 113, 2014
ad No 113, 2014
ad No 113, 2014
ad No 113, 2014
ad No 113, 2014
ad No 113, 2014
ad No 124, 2014
ad No 124, 2014
ad No 124, 2014
am No 151, 2018
ad No 124, 2014
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Provision affected
Subdivision B
Subdivision B ................................
s 153ZNC.......................................
Subdivision C
Subdivision C ................................
s 153ZND ......................................
Subdivision D
Subdivision D ................................
s 153ZNE.......................................
s 153ZNF.......................................
s 153ZNG ......................................
Subdivision E
Subdivision E.................................
s 153ZNH ......................................
Subdivision F
Subdivision F.................................
s 153ZNI........................................
Division 1L
Division 1L....................................
Subdivision A
s 153ZOA ......................................
s 153ZOB.......................................
Subdivision B
s 153ZOC.......................................
Subdivision C
s 153ZOD ......................................
Compilation No. 153
Endnotes
Endnote 4—Amendment history
How affected
am No 126, 2015; No 151, 2018
ad No 124, 2014
ad No 124, 2014
ad No 124, 2014
ad No 124, 2014
ad No 124, 2014
ad No 124, 2014
rs No 151, 2018
ad No 124, 2014
am No 151, 2018
ad No 124, 2014
ad No 124, 2014
ad No 124, 2014
ad No 151, 2018
ad No 151, 2018
ad No 136, 2015
ad No 136, 2015
am No 151, 2018
ad No 136, 2015
am No 136, 2015; No 151, 2018
ad No 136, 2015
ad No 136, 2015
Customs Act 1901
Compilation date: 30/12/18 Registered: 17/1/19
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
Subdivision D
s 153ZOE....................................... ad No 136, 2015
rs No 151, 2018
s 153ZOF....................................... ad No 136, 2015
am No 151, 2018
Subdivision E
s 153ZOG ...................................... ad No 136, 2015
Subdivision F
s 153ZOH ...................................... ad No 136, 2015
Subdivision G
s 153ZOI........................................ ad No 136, 2015
Subdivision H
Subdivision H ................................ ad No 151, 2018
s 153ZOJ........................................ ad No 151, 2018
Division 2
Division 2 ...................................... rs. No. 157, 1981; No. 23, 1989
s. 154 ............................................. rs. No. 19, 1922
am. No. 54, 1947; No. 29, 1965; No. 120, 1974
rs. No. 41, 1976
am. No. 183, 1978
rs. No. 157, 1981
am. No. 2, 1984; No. 51, 1987
rs. No. 23, 1989
am. No. 142, 1999; No. 82, 2002; No. 144, 2008; No. 33, 2013; No
41, 2015
s. 155 ............................................. rs. No. 19, 1922
rep. No. 54, 1959
ad. No. 29, 1965
rep. No. 41, 1976
ad. No. 157, 1981
rs. No. 23, 1989
Customs Act 1901
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
s. 156 ............................................. rs. No. 19, 1922
rep. No. 54, 1959
ad. No. 157, 1981
am. No. 115, 1982; No. 76, 1987
rs. No. 23, 1989
s. 157 ............................................. rs. No. 54, 1947
am. No. 28, 1974
rs. No. 157, 1981
am. No. 72, 1984
rs. No. 23, 1989
am. No. 148, 2003
s. 158 ............................................. rep. No. 41, 1976
ad. No. 157, 1981
am. No. 72, 1984; No. 51, 1987
rs. No. 23, 1989
s. 159 ............................................. am. No. 28, 1966; No. 54, 1967
rep. No. 41, 1976
ad. No. 157, 1981
am. No. 101, 1983; Nos. 51 and 76, 1987
rs. No. 23, 1989
s. 160 ............................................. am. No. 29, 1965
rep. No. 41, 1976
ad. No. 157, 1981
rs. No. 23, 1989
s. 161 ............................................. am. No. 133, 1965; No. 216, 1973
rep. No. 41, 1976
ad. No. 157, 1981
am. No. 51, 1987
rs. No. 23, 1989
s. 161A........................................... ad. No. 157, 1981
am. No. 72, 1984; Nos. 51 and 76, 1987
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
rs. No. 23, 1989
s. 161B........................................... ad. No. 157, 1981
am. No. 10, 1986
rs. No. 23, 1989
s. 161C........................................... ad. No. 157, 1981
rs. No. 23, 1989
s. 161D........................................... ad. No. 157, 1981
am. No. 51, 1987
rs. No. 23, 1989
s 161E ............................................ ad. No. 23, 1989
s 161F ............................................ ad No 23, 1989
s 161G............................................ ad No 23, 1989
am No 41, 2015
s 161H............................................ ad No 23, 1989
s 161J............................................. ad. No. 23, 1989
am. No. 85, 1995; No 41, 2015
s 161K............................................ ad No 23, 1989
am No 85, 1995; No 41, 2015
s. 161L ........................................... ad. No. 23, 1989
am. No. 85, 1995; No. 75, 2008; No 41, 2015
Division 3
Division 3 heading......................... am. No. 108, 1982
rs. No. 75, 2008
s. 162 ............................................. am. No. 7, 1934; No. 56, 1950
rs. No. 108, 1952
am. No. 28, 1974; No. 64, 1981; No. 39, 1985; No. 34, 1986; No. 85,
1995; No. 176, 1999; No. 156, 2000; No. 39, 2012; No 41, 2015
s 162A............................................ ad No 48, 1963
am No 14, 1968; No 28, 1974; No 64, 1981; No 81, 1982; No 39,
1985; No 34, 1986; No 85, 1995; No 109, 1999; No 176, 1999;
No 156, 2000; No 39, 2012; No 41, 2015; No 19, 2017
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Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
s. 162AA........................................ ad. No. 109, 1999
am No 41, 2015
s 162B............................................ ad No 104, 1968
am No 28, 1974; No 81, 1982; No 23, 1989; No 109, 1999; No 19,
2017
s. 163 ............................................. am. No. 6, 1930; No. 7, 1934; No. 108, 1952; No. 47, 1953; No. 104,
1968
rs. No. 12, 1971
am. No. 165, 1984; No. 81, 1987; No. 34, 1992; No. 3, 1997; Nos.
139 and 142, 1999; No. 95, 2001; No. 25, 2004; No 109, 2014; No
41, 2015
s. 164 ............................................. rep. No. 12, 1971
ad. No. 108, 1982
am. Nos. 39 and 101, 1983; No. 175, 1985; No. 81, 1987; No. 99,
1988; Nos. 24 and 78, 1989; No. 5, 1990; No. 34, 1992; No. 209,
1992 (as am. by No. 8, 1994); No. 113, 1993; No. 85, 1995; No. 87,
1995 (as am. by No. 21, 1996); No. 97, 1997; No. 8, 1998; Nos. 87,
177 and 181, 1999; No. 91, 2000; Nos. 25 and 165, 2001; No. 46,
2002
rep. No. 54, 2003
s. 164A........................................... ad. No. 45, 1949
rep. No. 12, 1971
ad. No. 40, 1985
rep. No. 175, 1985
ad. No. 81, 1987
am. No. 34, 1992
rs. No. 97, 1997
am. No. 25, 2001
rep. No. 54, 2003
s. 164AA........................................ ad. No. 81, 1987
am. No. 78, 1989; No. 34, 1992
rs. No. 97, 1997
am. No. 25, 2001
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
rep. No. 54, 2003
s. 164AB ........................................ ad. No. 97, 1997
am. No. 25, 2001
rep. No. 54, 2003
s. 164AC ........................................ ad. No. 97, 1997
am. Nos. 24 and 25, 2001; No. 46, 2002
rep. No. 54, 2003
s. 164AD........................................ ad. No. 97, 1997
am. No. 25, 2001
rep. No. 54, 2003
s. 164AE ........................................ ad. No. 97, 1997
am. No. 25, 2001
rep. No. 54, 2003
s 164AF (prev s 165A)................... am No 25, 2001
rep No 54, 2003
s. 164B........................................... ad. No. 56, 1950
am. No. 10, 1986; No. 85, 1995; No. 8, 2007; No 41, 2015
s. 165 ............................................. am. No. 104, 1968; Nos. 81 and 108, 1982; No. 78, 1989; No. 85,
1995; No. 97, 1997; No. 95, 2001; No. 54, 2003
rs. No. 75, 2008
am No 41, 2015
s. 165A........................................... ad. No. 75, 2008
am No 41, 2015
s. 165A........................................... ad. No. 78, 1989
am. No. 113, 1993; No. 85, 1995; No. 97, 1997
Renumbered s. 164AF ................... No. 97, 1997
s 166 .............................................. am No 41, 2015
Division 4
s. 167 ............................................. rs. No. 36, 1910
am. No. 12, 1923; No. 48, 1963; No. 28, 1974; No. 64, 1981; No. 78,
1989; Nos. 34 and 209, 1992; No. 95, 2001; No. 75, 2008; No. 33,
2013; No 41, 2015
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
Part IX
s. 168 ............................................. rs. No. 108, 1952; No. 104, 1968; No. 139, 1999
am No 109, 2014
s. 169 ............................................. rep. No. 12, 1923
s. 170 ............................................. am. No. 108, 1952
rep. No. 54, 1959
ss. 171–174 .................................... rep. No. 54, 1959
Part X
s. 175 ............................................. am. No. 12, 1923; No. 108, 1952
rs. No. 81, 1982
am. No. 72, 1984; Nos. 137 and 160, 1999; No. 24, 2001; No. 8,
2007; No 4, 2015; No 41, 2015; No 4, 2016
Part XA
Part XA.......................................... ad No 73, 2015
Division 1
s. 176 ............................................. am. No. 12, 1923; No. 28, 1966; No. 54, 1967; No. 64, 1981
rep. No. 81, 1982
ad No 73, 2015
Division 2
Subdivision A
Subdivision A heading................... rs No 19, 2017
s 176A............................................ ad No 73, 2015
am No 19, 2017
s 176B............................................ ad No 73, 2015
Subdivision B
Subdivision B ................................ rep No 19, 2017
s 177 .............................................. am No 12, 1923
rep No 81, 1982
ad No 73, 2015
rep No 19, 2017
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
Subdivision C
s 178 .............................................. rep. No. 81, 1982
ad No 73, 2015
s 178A............................................ ad No 73, 2015
Division 3
s 178B............................................ ad No 73, 2015
Division 4
s 179 .............................................. rep No 81, 1982
ad No 73, 2015
am No 19, 2017
Part XI
Part XI heading.............................. rs. No. 142, 1999
Division 1
Division 1 ...................................... ad. No. 54, 1959
rs. No. 110, 1980
s. 179A........................................... ad. No. 54, 1959
am. No. 28, 1974
rep. No. 110, 1980
s. 180 ............................................. am. No. 54, 1959
rs. No. 110, 1980
am. No. 81, 1982; No. 24, 1989; No. 85, 1995; No. 142, 1999; No
41, 2015; No 141, 2015
Division 2
Division 2 heading......................... ad. No. 54, 1959
rs No 110, 1980
Division 2 ...................................... rs. No. 110, 1980
s. 181 ............................................. rs. No. 110, 1980
am. No. 81, 1982; No. 10, 1986; No. 85, 1995; No. 142, 1999; Nos.
24 and 95, 2001; No. 82, 2002; No. 8, 2007; No 52, 2013; No 41,
2015; No 4, 2016
s. 182 ............................................. rs. No. 110, 1980
Customs Act 1901
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am. No. 81, 1982; No. 142, 1999
s. 183 ............................................. rs. No. 110, 1980
am. No. 81, 1982; No. 142, 1999; No. 8, 2007
s. 183A........................................... ad. No. 54, 1959
am. No. 28, 1974
rs. No. 110, 1980
am. No. 81, 1982; No. 142, 1999
Division 3
Division 3 heading......................... rs. No. 142, 1999
Division 3 ...................................... ad. No. 54, 1959
rs. No. 110, 1980
s. 183B........................................... ad. No. 54, 1959
am. No. 216, 1973; No. 28, 1974
rs. No. 110, 1980
am. No. 81, 1982; No. 142, 1999; No. 8, 2007
s. 183C........................................... ad. No. 54, 1959
am. No. 216, 1973
rs. No. 110, 1980
am. No. 85, 1995; No. 142, 1999; No 41, 2015
s. 183CA........................................ ad. No. 110, 1980
am. No. 81, 1982; No. 85, 1995; No. 142, 1999; No. 8, 2007; No 41,
2015; No 141, 2015
s. 183CB ........................................ ad. No. 110, 1980
am. No. 85, 1995; No. 142, 1999; No. 8, 2007; No 41, 2015
s. 183CC ........................................ ad. No. 110, 1980
am. No. 81, 1982; No. 10, 1986; No. 210, 1992; No. 85, 1995;
No. 142, 1999; No. 55, 2001; No. 8, 2007; No 52, 2013; No 41, 2015
s. 183CD........................................ ad. No. 110, 1980
rs. No. 81, 1982
am. No. 85, 1995; No. 142, 1999; No. 8, 2007; No. 75, 2008
s. 183CE ........................................ ad. No. 110, 1980
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
rs. No. 81, 1982
am. No. 85, 1995; No. 142, 1999; No. 8, 2007; No 41, 2015
s. 183CF......................................... ad. No. 110, 1980
am. No. 81, 1982; No. 85, 1995; No. 142, 1999; No. 8, 2007; No 41,
2015
s. 183CG........................................ ad. No. 110, 1980
am. No. 81, 1982; No. 210, 1992; No. 85, 1995; No. 142, 1999;
No. 55, 2001; No. 8, 2007; No 52, 2013; No 41, 2015
s 183CGA ...................................... ad No 52, 2013
am No 41, 2015
s 183CGB ...................................... ad No 52, 2013
am No 41, 2015
s 183CGC ...................................... ad No 52, 2013
s. 183CH........................................ ad. No. 110, 1980
am. No. 142, 1999
s. 183CJ ......................................... ad. No. 110, 1980
am. No. 81, 1982; No. 10, 1986; No. 24, 1989; No. 85, 1995;
No. 142, 1999; No. 8, 2007; No 52, 2013; No 41, 2015
s 183CJA ....................................... ad No 141, 2015
s. 183CK........................................ ad. No. 110, 1980
am. No. 85, 1995; No. 142, 1999; No. 8, 2007; No 41, 2015
s. 183CL ........................................ ad. No. 110, 1980
am. No. 142, 1999
rep No 141, 2015
s. 183CM ....................................... ad. No. 110, 1980
am. No. 81, 1982; No. 85, 1995; No. 142, 1999; No 41, 2015
s. 183CN........................................ ad. No. 110, 1980
am. No. 81, 1982; No. 85, 1995; No. 142, 1999; No. 8, 2007; No 41,
2015
s. 183CP......................................... ad. No. 110, 1980
am. No. 81, 1982; No. 85, 1995; No. 142, 1999; No 41, 2015
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Provision affected How affected
Division 4
Division 4 ...................................... ad. No. 110, 1980
s. 183CQ........................................ ad. No. 110, 1980
am. No. 81, 1982; No. 10, 1986; No. 24, 1989; No. 85, 1995;
No. 142, 1999; No. 8, 2007; No 52, 2013; No 41, 2015; No 141,
2015
s. 183CR ........................................ ad. No. 110, 1980
am. No. 72, 1984; No. 10, 1986; No. 24, 1989; No. 85, 1995;
No. 142, 1999; No. 8, 2007; No 41, 2015
s. 183CS......................................... ad. No. 110, 1980
am. No. 81, 1982; No. 72, 1984; No. 10, 1986; No. 85, 1995;
No. 142, 1999; No. 8, 2007; No 41, 2015
s. 183CT ........................................ ad. No. 110, 1980
am. No. 81, 1982; No. 142, 1999
s. 183CU........................................ ad. No. 110, 1980
am. No. 142, 1999
Division 5
Division 4 heading......................... rep. No. 110, 1980
Division 5 heading......................... ad. No. 110, 1980
rs. No. 142, 1999
Division 4 ...................................... ad. No. 54, 1959
s. 183D........................................... ad. No. 54, 1959
am. No. 216, 1973; No. 28, 1974
rs. No. 110, 1980
am. No. 10, 1986; No. 24, 1989; No. 85, 1995; No. 142, 1999; No. 8,
2007; No 41, 2015
s. 183DA........................................ ad. No. 110, 1980
am. Nos. 80 and 81, 1982; No. 10, 1986; No. 85, 1995; No. 152,
1997; No. 142, 1999; No. 8, 2007; No 41, 2015
s. 183DB........................................ ad. No. 110, 1980
am. No. 81, 1982; No. 43, 1996; No. 8, 2007
s. 183DC........................................ ad. No. 110, 1980
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Endnote 4—Amendment history
Provision affected How affected
am. No. 81, 1982; No. 10, 1986; No. 85, 1995; No. 152, 1997; No. 8,
2007; No 41, 2015
s. 183DD........................................ ad. No. 110, 1980
am. Nos. 80 and 81, 1982; No. 10, 1986; No. 85, 1995; No 41, 2015
ss. 183E–183H............................... ad. No. 54, 1959
am. No. 110, 1980
s. 183J............................................ ad. No. 54, 1959
am. No. 28, 1974; No. 110, 1980; No. 152, 1997; No 142, 1999;
No. 8, 2007
s. 183K........................................... ad. No. 54, 1959
am. No. 110, 1980; No. 152, 1997; No. 8, 2007
s. 183L ........................................... ad. No. 54, 1959
am. No. 64, 1981; No. 8, 2007
s. 183M.......................................... ad. No. 54, 1959
am. No. 28, 1974
rep. No. 110, 1980
s. 183N........................................... ad. No. 54, 1959
am. No. 110, 1980; No. 8, 2007
s. 183P ........................................... ad. No. 54, 1959
am. No. 28, 1966; No. 110, 1980; No. 24, 2001; No. 82, 2002; No. 8,
2007
s. 183Q........................................... ad. No. 54, 1959
am. No. 28, 1974
rs. No. 110, 1980
am. No. 81, 1982; No. 8, 2007
s. 183R........................................... ad. No. 54, 1959
am. No. 216, 1973; No. 110, 1980; No. 152, 1997; No. 142, 1999;
No. 8, 2007
s. 183S ........................................... ad. No. 54, 1959
am. No. 110, 1980; No. 10, 1986; No. 85, 1995; No. 142, 1999; No
41, 2015
s. 183T ........................................... ad. No. 54, 1959
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Endnote 4—Amendment history
Provision affected How affected
am. No. 110, 1980; No. 8, 2007
s. 183U........................................... ad. No. 54, 1959
am. No. 110, 1980
Part XII
Division 1
Division 1 heading......................... rs No 41, 2015
Subdivision A
Subdivision A ................................ ad. No. 85, 1995
s 183UA......................................... ad No 85, 1995
am No 3, 1997; No 137, 1999; No 137, 2000; No 25, 2001; No 161,
2001; No 64, 2002; No 82, 2002; No 54, 2003; No 129, 2005; No 3,
2007; No 74, 2008; No 34, 2009; No 24, 2012; No 152, 2012; No 16,
2013; No 33, 2013; No 103, 2013; No 116, 2014; No 4, 2015; No 5,
2015; No 12, 2015; No 41, 2015; No 26, 2016; No 89, 2018; No 148,
2018
s. 183UB........................................ ad. No. 85, 1995
s. 183UC........................................ ad. No. 85, 1995
am. No. 103, 2013; No 41, 2015
s. 183UD........................................ ad. No. 64, 2002
Subdivision B
Subdivision B heading ................... ad. No. 85, 1995
s. 184 ............................................. am. No. 12, 1923; No. 108, 1952
rs. No. 64, 1981 (as am. by No. 51, 1982)
am. No. 81, 1982
rep. No. 160, 1999
s. 184A........................................... ad. No. 160, 1999
am. Nos. 24 and 126, 2001; No. 25, 2004; No. 129, 2005; No. 3,
2007; No. 34, 2009
rep No 16, 2013
ss. 184B, 184C............................... ad. No. 160, 1999
am. No. 34, 2009
rep No 16, 2013
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Endnote 4—Amendment history
Provision affected How affected
s. 184D........................................... ad. No. 160, 1999
am. No. 24, 2001; No. 129, 2005; No. 3, 2007; No. 34, 2009
rep No 16, 2013
s. 185 ............................................. am. No. 12, 1923; No. 7, 1934; No. 108, 1952; No. 28, 1966; No. 54,
1967
rs. No. 64, 1981 (as am. by No. 51, 1982)
am. No. 85, 1995; Nos. 137 and 160, 1999; Nos. 24 and 126, 2001;
No. 25, 2004; No. 129, 2005; No. 3, 2007; No. 74, 2008; No. 34,
2009
rep No 16, 2013
s. 185A........................................... ad. No. 160, 1999; No 74, 2008
am. No. 34, 2009
rep No 16, 2013
s. 185AA........................................ ad. No. 126, 2001
am. No. 74, 2008
rep No 16, 2013
s. 185AAA..................................... ad. No. 74, 2008
rep No 16, 2013
s. 185AB ........................................ ad. No. 126, 2001
rep No 16, 2013
s. 185B........................................... ad. No. 160, 1999
am. No. 126, 2001; No. 64, 2002; No. 129, 2005; No. 3, 2007
rep No 16, 2013
s. 186 ............................................. am. No. 137, 1999; No. 64, 2002; No 41, 2015
s 186AA......................................... ad No 4, 2015
am No 41, 2015
s. 186A........................................... ad. No. 137, 1999
am. No. 160, 1999; No. 144, 2005; No 4, 2015
s. 186B........................................... ad. No. 137, 1999
s. 187 ............................................. am. No. 12, 1923; No. 64, 1981
rs. No. 51, 1982
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Endnote 4—Amendment history
Provision affected How affected
am. No. 104, 1987; No. 24, 1989; No. 111, 1990; No. 160, 1999; No
16, 2013; No 41, 2015
s. 188 ............................................. am. No. 12, 1923; No. 28, 1966; No. 54, 1967; No. 64, 1981; Nos. 51
and 81, 1982; No. 24, 2001; No. 82, 2002; No 52, 2013
s. 189 ............................................. am. No. 12, 1923; No. 64, 1981; No. 51, 1982
s. 189A........................................... ad. No. 160, 1999
am. No. 64, 2002; No 16, 2013; No 41, 2015
s. 190 ............................................. am. No. 110, 1980
s. 191 ............................................. am. No. 12, 1923; No. 28, 1966; No. 54, 1967; No. 64, 1981; Nos. 51
and 81, 1982; No. 24, 2001; No. 82, 2002; No 52, 2013; No 41, 2015
s. 192 ............................................. am. No. 12, 1923; No. 108, 1952; No. 28, 1966; No. 54, 1967;
No. 64, 1981; No. 81, 1982; No. 24, 2001; No. 82, 2002; No 52,
2013; No 4, 2016
s. 193 ............................................. am. No. 64, 2002; No. 8, 2007
rs. No. 34, 2009
s. 194 ............................................. am. No. 64, 1981; No. 8, 2007
rs. No. 34, 2009
am No 41, 2015
s. 195 ............................................. am. No. 36, 1910; No. 12, 1923
rs. No. 110, 1980
am. No. 51, 1982; No. 104, 1987; No. 79, 1990; No. 24, 2001;
No. 82, 2002; No. 8, 2007; No 52, 2013
s. 195A........................................... ad. No. 111, 2004
s. 196 ............................................. am. No. 36, 1910; No. 61, 1981; No. 175, 1985
rep. No. 79, 1990
s. 196C........................................... ad. No. 64, 1981
am. No. 34, 1992; Nos. 24 and 95, 2001; No. 82, 2002; No. 8, 2007
s. 197 ............................................. am. No. 28, 1966; No. 54, 1967; No. 64, 1981; No. 81, 1982
rs. No. 209, 1992; No. 85, 1995
am. No. 137, 1999; No. 111, 2004; No 52, 2013; No 41, 2015; No 4,
2016
s. 197A........................................... ad. No. 111, 1960
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Endnote 4—Amendment history
Provision affected How affected
am. No. 28, 1966; No. 54, 1967; No. 64, 1981; No. 81, 1982
rep. No. 85, 1995
Subdivision C
Subdivision C heading ................... ad. No. 85, 1995
s 198 .............................................. am No 14, 1968; No 216, 1973; No 19, 1979
rs No 85, 1995
am No 25, 2001; No 136, 2001; No 86, 2002; No 34, 2009; No 41,
2015; No 148, 2018
s 199 .............................................. am No 36, 1910; No 66, 1954; No 37, 1957
rs No 48, 1963
am No 14, 1968; No 28, 1974
rs No 85, 1995
am No 86, 2002; No 34, 2009; No 148, 2018
s 199A............................................ ad No 148, 2018
s 199B............................................ ad No 148, 2018
s 200 .............................................. am No 12, 1923
rs No 85, 1995
am No 161, 2001; No 148, 2018
s 201 .............................................. am No 12, 1923
rs No 85, 1995
am No 161, 2001; No 41, 2015
s 201AA......................................... ad No 148, 2018
s 201A............................................ ad No 161, 2001
am No 148, 2018
s 201B............................................ ad No 161, 2001
am No 148, 2018
s 202 .............................................. am No 28, 1966; No 54, 1967; No 64, 1981; No 81, 1982
rs No 85, 1995
am No 161, 2001; No 148, 2018
s 202A............................................ ad No 85, 1995
am No 161, 2001; No 148, 2018
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Endnote 4—Amendment history
Provision affected How affected
s 202B............................................ ad No 148, 2018
Subdivision D
Subdivision D heading................... ad. No. 85, 1995
s. 203 ............................................. am. No. 12, 1923
rs. No. 64, 1981; No. 85, 1995
am. No. 136, 2001; No. 82, 2002; No. 119, 2003; No. 5, 2007;
No. 74, 2008; No. 34, 2009; No 52, 2013
s 203A............................................ ad No 34, 1986
renum No 85, 1995
s. 203A........................................... ad. No. 85, 1995
am. No. 64, 2002; No. 34, 2009
s. 203B........................................... ad. No. 85, 1995
am. No. 137, 1999
s. 203C........................................... ad. No. 85, 1995
am. No. 43, 1996; No. 137, 1999
s. 203CA........................................ ad. No. 82, 2002
am No 16, 2013
s. 203CB ........................................ ad. No. 82, 2002
am No 16, 2013
s. 203D........................................... ad. No. 85, 1995
am. No. 137, 1999; No. 82, 2002
ed C140
am No 67, 2016 (amdt never applied (Sch 1 item 16))
Subdivision DA
Subdivision DA ............................. ad. No. 64, 2002
s. 203DA........................................ ad. No. 64, 2002
am. No. 144, 2005
s. 203DB........................................ ad. No. 64, 2002
Subdivision E
Subdivision E heading ................... ad. No. 85, 1995
ss. 203E, 203F................................ ad. No. 85, 1995
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Endnote 4—Amendment history
Provision affected How affected
s. 203G........................................... ad. No. 85, 1995
am. No. 64, 2002; No. 34, 2009
s. 203H........................................... ad. No. 85, 1995
am. No. 41, 2003
s. 203HA........................................ ad. No. 34, 2009
s. 203J............................................ ad. No. 85, 1995
s 203K............................................ ad No 85, 1995
am No 64, 2002; No 148, 2018
s 203L............................................ ad No 85, 1995
s 203M........................................... ad No 85, 1995
am No 136, 2001; No 64, 2002; No 31, 2014; No 148, 2018
s. 203N........................................... ad. No. 85, 1995
s. 203P ........................................... ad. No. 85, 1995
s. 203Q........................................... ad. No. 85, 1995
am. No. 24, 2001
Subdivision F
Subdivision F heading.................... ad. No. 85, 1995
rs. No. 82, 2002
s. 203R........................................... ad. No. 85, 1995
am. No. 23, 2000; No. 82, 2002
s. 203S ........................................... ad. No. 85, 1995
am. No. 23, 2000; No. 82, 2002
Subdivision G
Subdivision G heading................... ad. No. 85, 1995
rs. No. 137, 1999; No. 82, 2002
s. 203SA ........................................ ad. No. 64, 2002
s 203T (prev s 203A) ..................... am No 41, 2015
s. 204 ............................................. rs. No. 110, 1980; No. 64, 1981
am. No. 34, 1986
rs. No. 85, 1995
am. No. 82, 2002
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Endnote 4—Amendment history
Provision affected How affected
s. 205 ............................................. am. No. 12, 1923; No. 48, 1963; No. 14, 1968
rs. No. 64, 1981
am. No. 81, 1982
rs. No. 85, 1995
am. No. 137, 1999; No. 82, 2002
s. 205A........................................... ad. No. 85, 1995
am. No. 74, 2008; No 4, 2015
s. 205B........................................... ad. No. 85, 1995
am. No. 137, 1999; No. 82, 2002; No. 74, 2008; No 52, 2013; No 4,
2015; No 41, 2015
s. 205C........................................... ad. No. 85, 1995
am. No. 137, 1999; No. 82, 2002; No. 74, 2008; No 4, 2015
s 205D............................................ ad No 85, 1995
am No 23, 2000; No 25, 2001; No 82, 2002; No 74, 2008; No 52,
2013; No 4, 2015; No 12, 2015
s 205E ............................................ ad No 85, 1995
am No 137, 1999; No 23, 2000; No 82, 2002; No 12, 2015
s 205EA ......................................... ad No 12, 2015
am No 41, 2015
s 205EB ......................................... ad No 12, 2015
s 205EC ......................................... ad No 12, 2015
s 205F ............................................ ad No 85, 1995
am No 4, 2015; No 12, 2015
s. 205G........................................... ad. No. 85, 1995
s 206 .............................................. am No 12, 1923; No 14, 1968
rs No 64, 1981
am No 81, 1982
rs No 85, 1995
am No 137, 1999; No 82, 2002; No 5, 2007; No 12, 2015; No 41,
2015
s. 207 ............................................. am. No. 110, 1980; No. 64, 1981
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Endnote 4—Amendment history
Provision affected How affected
rs. No. 64, 1981; No. 85, 1995
am. Nos. 137 and 160, 1999; No. 82, 2002; No 16, 2013
s. 208 ............................................. am. No. 12, 1923
rs. No. 64, 1981
am. No. 81, 1982; No. 85, 1995
rs. No. 85, 1995
am No 41, 2015
s. 208A........................................... ad. No. 64, 1981
am. No. 157, 1981; No. 81, 1982; No. 182, 1994
rep. No. 85, 1995
s. 208B........................................... ad. No. 64, 1981
rep. No. 85, 1995
s. 208C........................................... ad. No. 64, 1981
am. No. 85, 1995
s 208D............................................ ad No 64, 1981
am No 120, 1991; No 164, 1992; No 85, 1995; No 137, 1999;
No 160, 1999; No 82, 2002; No 16, 2013; No 12, 2015; No 41, 2015
s 208DA......................................... ad No 120, 1991
am No 81, 1982; No 164, 1992; No 85, 1995; No 20, 1997; No 152,
1997; No 137, 1999; No 146, 1999; No 82, 2002; No 86, 2002; No 8,
2005; No 31, 2018
s. 208E ........................................... ad. No. 64, 1981
am. No. 85, 1995
s. 209 ............................................. rs. No. 110, 1980
am. No. 81, 1982; No. 24, 1989; No. 111, 1990; No. 85, 1995; No. 8,
1998; No. 64, 2002; No. 25, 2004; No. 8, 2007
s. 209A........................................... ad. No. 85, 1995
am. No. 82, 2002
Subdivision GA
Subdivision GA ............................. ad. No. 64, 2002
s 209B............................................ ad. No. 64, 2002
s 209C............................................ ad No 64, 2002
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
s 209D............................................ ad No 64, 2002
s 209E ............................................ ad No 64, 2002
s 209F ............................................ ad No 64, 2002
s 209G............................................ ad No 64, 2002
s 209H............................................ ad No 64, 2002
s 209I ............................................. ad No 64, 2002
s 209J............................................. ad No 64, 2002
am No 41, 2015
s 209K............................................ ad No 64, 2002
am No 41, 2015
s 209L............................................ ad No 64, 2002
Subdivision GB
Subdivision GB.............................. ad. No. 74, 2008
s 209M........................................... ad. No. 74, 2008
s 209N............................................ ad No 74, 2008
am No 41, 2015
s 209P ............................................ ad. No. 74, 2008
s 209Q............................................ ad No 74, 2008
s 209R............................................ ad No 74, 2008
am No 41, 2015
Subdivision GC
Subdivision GC.............................. ad. No. 74, 2008
s 209S ............................................ ad. No. 74, 2008
s 209T............................................ ad No 74, 2008
s 209U............................................ ad No 74, 2008
am No 41, 2015
s 209V............................................ ad No 74, 2008
s 209W........................................... ad No 74, 2008
s 209X............................................ ad No 74, 2008
am No 41, 2015
s 209Y............................................ ad No 74, 2008
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Endnote 4—Amendment history
Provision affected How affected
s 209Z............................................ ad No 74, 2008
am No 41, 2015
s 209ZA ......................................... ad. No. 74, 2008
am No 41, 2015
s 209ZB ......................................... ad No 74, 2008
s 209ZC ......................................... ad No 74, 2008
Subdivision H
Subdivision H heading................... ad. No. 85, 1995
rs. No. 34, 2009
Subdivision H ................................ rs. No. 34, 2009
s. 210 ............................................. rs. No. 36, 1910
am. No. 54, 1959; No. 28, 1966; No. 54, 1967; No. 92, 1979; No. 64,
1981; No. 81, 1982; No. 23, 2000; Nos. 64 and 82, 2002; No. 129,
2005; Nos. 3, 8 and 147, 2007
rs. No. 34, 2009
am. No. 34, 2009; No. 146, 2012; No 12, 2015; No 89, 2018
ss. 210A, 210B............................... ad. No. 34, 2009
s. 211 ............................................. rep. No. 54, 1959
ad. No. 34, 2009
s. 211A........................................... ad. No. 34, 2009
ss. 212, 213 .................................... am. No. 8, 2007
rs. No. 34, 2009
Subdivision HA
Subdivision HA ............................. ad. No. 64, 2002
s. 213A........................................... ad. No. 64, 2002
am No 41, 2015
s. 213B........................................... ad. No. 64, 2002
am. No. 5, 2007; No 41, 2015
s. 214 ............................................. am. No. 12, 1923; No. 56, 1950; No. 48, 1963; No. 28, 1966; No. 54,
1967; No. 14, 1968; No. 28, 1974; No. 64, 1981
rep. No. 85, 1995
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Provision affected How affected
Subdivision J
Subdivision J heading .................... ad. No. 85, 1995
rs. No. 95, 2001; No. 120, 2004
s. 214AA........................................ ad. No. 23, 1989
am. No. 5, 1990; No. 34, 1992; No. 8, 1994; No. 85, 1995
rs. No. 95, 2001
s. 214AB ........................................ ad. No. 23, 1989
am. No. 5, 1990; No. 8, 1994; No. 85, 1995
rs. No. 95, 2001
am No 41, 2015
s. 214AC ........................................ ad. No. 23, 1989
am. No. 85, 1995
rs. No. 95, 2001
am No 41, 2015
s. 214ACA ..................................... ad. No. 95, 2001
s. 214AD........................................ ad. No. 95, 2001
am No 41, 2015
s. 214AE ........................................ ad. No. 95, 2001
am. No. 63, 2002; No 41, 2015
s 214AF ......................................... ad. No. 95, 2001
am No 41, 2015
s 214AG......................................... ad No 95, 2001
s. 214AH........................................ ad. No. 95, 2001
am. No. 82, 2002
ss. 214AI, 214AJ............................ ad. No. 95, 2001
s. 214A........................................... ad. No. 108, 1982
am. No. 39, 1983; No. 2, 1984; No. 5, 1990; No. 34, 1992
rep. No. 97, 1997
s. 214B........................................... ad. No. 2, 1984
am. No. 5, 1990; No. 24, 2001; No. 82, 2002; No. 8, 2007
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Provision affected
Subdivision JA
Subdivision JA...............................
s. 214BAA .....................................
s. 214BAB .....................................
s 214BAC ......................................
s 214BAD ......................................
s 214BAE.......................................
s 214BAF.......................................
s 214BAG ......................................
s 214BAH ......................................
s 214BAI........................................
s 214BAJ .......................................
s 214BAK ......................................
s 214BAL.......................................
Subdivision K
Subdivision K heading...................
s. 214BA........................................
s. 216 .............................................
s. 217 .............................................
s 218 ..............................................
s. 218A...........................................
s 219 ..............................................
Division 1A....................................
s. 219A...........................................
Compilation No. 153
How affected
ad. No. 120, 2004
ad. No. 120, 2004
ad. No. 120, 2004
am. No. 8, 2010
ad. No. 120, 2004
am No 41, 2015
ad No 120, 2004
am No 41, 2015
ad No 120, 2004
ad No 120, 2004
ad No 120, 2004
ad No 120, 2004
ad No 120, 2004
ad No 120, 2004
ad No 120, 2004
ad No 120, 2004
ad. No. 85, 1995
ad. No. 85, 1995
am No 59, 2015
am. No. 64, 1981
rep. No. 81, 1982
am. No. 8, 2007; No 41, 2015
am No 41, 2015
ad. No. 23, 2000
am No 41, 2015; No 4, 2016
rep No 41, 2015
ad. No. 92, 1979
rep. No. 152, 2004
ad. No. 92, 1979
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Endnote 4—Amendment history
Provision affected How affected
am. No. 180, 1979; No. 66, 1988; No. 11, 1990; No. 85, 1995;
No. 160, 1997; No. 137, 1999; No. 135, 2001; Nos. 67, 82, 86 and
125, 2002
rep. No. 152, 2004
s. 219AA........................................ ad. No. 11, 1990
am. No. 67, 2002
rep. No. 152, 2004
s. 219AB ........................................ ad. No. 11, 1990
rep. No. 82, 1991
ad. No. 160, 1997
rep. No. 152, 2004
s. 219B........................................... ad. No. 92, 1979
am. Nos. 116 and 180, 1979; Nos. 66 and 121, 1988; No. 11, 1990;
No. 160, 1997; No. 136, 2001; No. 125, 2002
rep. No. 152, 2004
s. 219C........................................... ad. No. 92, 1979
am. No. 81, 1982; No. 160, 1997; No. 136, 2001
rep. No. 152, 2004
s. 219D........................................... ad. No. 92, 1979
am. No. 180, 1979
rs. No. 66, 1988
rep. No. 152, 2004
s. 219E ........................................... ad. No. 92, 1979
am. No. 180, 1979; No. 66, 1988
rep. No. 152, 2004
s. 219F ........................................... ad. No. 92, 1979
am. Nos. 116 and 180, 1979; No. 66, 1988; No. 11, 1990; No. 160,
1997; No. 161, 1999
rep. No. 152, 2004
s. 219G........................................... ad. No. 92, 1979
am. No. 180, 1979; No. 81, 1982; No. 66, 1988; No. 11, 1990
rep. No. 152, 2004
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Endnote 4—Amendment history
Provision affected How affected
s. 219H........................................... ad. No. 92, 1979
am. No. 180, 1979; No. 66, 1988; No. 160, 1997
rep. No. 152, 2004
s. 219J............................................ ad. No. 92, 1979
rep. No. 180, 1979
s. 219K........................................... ad. No. 92, 1979
am. No. 180, 1979; No. 66, 1988 (as am. by No. 120, 1988); No. 160,
1997
rep. No. 152, 2004
Division 1B
Division 1B.................................... ad. No. 79, 1990
Subdivision A
s. 219L ........................................... ad. No. 79, 1990
am. Nos. 137 and 160, 1999; No. 74, 2008; No 16, 2013
s. 219M.......................................... ad. No. 79, 1990
am. No. 85, 1995; Nos. 137 and 160, 1999; No. 74, 2008; No 41,
2015
s. 219N........................................... ad. No. 79, 1990
rs. No. 137, 1999
s. 219NA........................................ ad. No. 137, 1999
am. No. 160, 1999; No. 82, 2002
rep. No. 74, 2008
s. 219P ........................................... ad. No. 79, 1990
am. Nos. 137 and 160, 1999
Subdivision B
s. 219Q........................................... ad. No. 79, 1990
am. No. 85, 1995; No. 137, 1999; No 41, 2015
s. 219R........................................... ad. No. 79, 1990
am. No. 34, 1992; No. 85, 1995; No. 137, 1999; No. 23, 2000;
No. 78, 2011; No 41, 2015
s. 219RAA ..................................... ad. No. 23, 2000
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Provision affected
ss. 219RAB–219RAF ....................
Subdivision C
s. 219RA........................................
s. 219S ...........................................
s 219SA .........................................
s 219SB..........................................
s. 219T ...........................................
s. 219U...........................................
s. 219V...........................................
s. 219W..........................................
s 219X............................................
s 219Y............................................
s. 219Z ...........................................
Subdivision CA
Subdivision CA..............................
s 219ZAA ......................................
s 219ZAB.......................................
s 219ZAC.......................................
s 219ZAD ......................................
Compilation No. 153
Endnotes
Endnote 4—Amendment history
How affected
am No 78, 2011; No 41, 2015
ad. No. 23, 2000
rep. No. 78, 2011
ad. No. 82, 1991
ad. No. 79, 1990
am. No. 78, 2011
ad. No. 78, 2011
ad No 78, 2011
am No 41, 2015
ad. No. 79, 1990
am. No. 85, 1995; No. 78, 2011; No 41, 2015
ad. No. 79, 1990
am. No. 85, 1995; No 41, 2015
ad. No. 79, 1990
am. No. 85, 1995; No. 78, 2011; No 41, 2015
ad. No. 79, 1990
ad. No. 79, 1990
am. No. 85, 1995; No 41, 2015
ad No 79, 1990
am. No. 85, 1995; No 41, 2015
ad. No. 79, 1990
am. No. 78, 2011
ad. No. 78, 2011
ad. No. 78, 2011
ad No 78, 2011
am No 41, 2015
ad No 78, 2011
am No 41, 2015
ad No 78, 2011
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Endnote 4—Amendment history
Provision affected How affected
s 219ZAE....................................... ad No 78, 2011
Subdivision D
s. 219ZA ........................................ ad. No. 79, 1990
am. No. 85, 1995; No 41, 2015
s. 219ZB ........................................ ad. No. 79, 1990
s. 219ZC ........................................ ad. No. 79, 1990
am. No. 85, 1995; No. 137, 1999; No 41, 2015
s. 219ZD ........................................ ad. No. 79, 1990
s. 219ZE......................................... ad. No. 79, 1990
am. Nos. 137 and 160, 1999; No. 74, 2008; No. 78, 2011
Subdivision E
s. 219ZF......................................... ad. No. 79, 1990
am. No. 78, 2011
s. 219ZG ........................................ ad. No. 79, 1990
s. 219ZH ........................................ ad. No. 79, 1990
am. No. 85, 1995; No 41, 2015
ed C140
s. 219ZJ.......................................... ad. No. 79, 1990
Division 1BA
Division 1BA................................. ad. No. 111, 2004
Subdivision A
s. 219ZJA....................................... ad. No. 111, 2004
am. No. 3, 2010; No 116, 2014
s. 219ZJAA.................................... ad. No. 111, 2004
Subdivision B
s. 219ZJB....................................... ad. No. 111, 2004; No, 144, 2008
am No 116, 2014
s. 219ZJC....................................... ad. No. 111, 2004; No 144, 2008
am. No. 129, 2005; No 116, 2014
s. 219ZJCA .................................... ad No 116, 2014
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
Subdivision C
s. 219ZJD....................................... ad. No. 111, 2004
am No 116, 2014
s. 219ZJE ....................................... ad. No. 111, 2004
am. No. 103, 2013; No 41, 2015
s. 219ZJF ....................................... ad. No. 111, 2004
am No 116, 2014
s. 219ZJG....................................... ad. No. 111, 2004
s. 219ZJH....................................... ad. No. 111, 2004
s. 219ZJI ........................................ ad. No. 111, 2004
s. 219ZJJ ........................................ ad. No. 111, 2004
am No 116, 2014
Division 1C
Division 1C.................................... ad. No. 79, 1990
s. 219ZK ........................................ ad. No. 79, 1990
s. 219ZL......................................... ad. No. 79, 1990
rs. No. 82, 1991
am. No. 160, 1997; No. 137, 1999; No. 8, 2007; No 26, 2016
Division 2
s. 220 ............................................. am. No. 12, 1923
s. 221 ............................................. am. No. 216, 1973; No. 19, 1979; No. 8, 2007
s. 222 ............................................. am. No. 8, 2007
s. 224 ............................................. am. No. 8, 2007
s. 225 ............................................. am. No. 64, 1981
s. 226 ............................................. am. No. 7, 1934; No. 42, 1960; No. 48, 1963; No. 28, 1974; No. 64,
1981
s. 227 ............................................. am. No. 216, 1973; No. 19, 1979
Division 3
Division 3 ...................................... ad. No. 129, 2005
s. 227AA........................................ ad. No. 129, 2005
am. No. 3, 2007
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
Part XIIA
Part XIIA heading.......................... rs. No. 34, 2009
Part XIIA ....................................... ad. No. 137, 1999
ss. 227A, 227B............................... ad. No. 137, 1999
am. No. 34, 2009
s. 227C........................................... ad. No. 137, 1999
s. 227D........................................... ad. No. 137, 1999
rs. No. 34, 2009
s. 227E ........................................... ad. No. 137, 1999
am. No. 24, 2001; No. 34, 2009; No 52, 2013
s. 227F ........................................... ad. No. 137, 1999
am. No. 34, 2009; No 41, 2015; No 67, 2016
s. 227G........................................... ad. No. 137, 1999
am. No. 34, 2009; No 41, 2015
Part XIII
Division 1
s. 228 ............................................. am. No. 36, 1910
rs. No. 12, 1923
am. No. 7, 1934; No. 108, 1952; No. 28, 1966; No. 54, 1967;
No. 216, 1973; No. 64, 1981; No. 51, 1982; No. 24, 1989; No. 160,
1999; No. 34, 2009; No 16, 2013; No 116, 2014; No 41, 2015
s. 228A........................................... ad. No. 51, 1982
am. No. 104, 1987; No. 85, 1995; No 41, 2015
s. 228B........................................... ad. No. 104, 1987
am. No. 85, 1995; No 41, 2015
s. 229 ............................................. am. No. 21, 1906; No. 12, 1923; No. 7, 1934; No. 56, 1950; No. 108,
1952; No. 104, 1968; No. 216, 1973; No. 110, 1980; No. 64, 1981;
No. 34, 1986; No. 24, 1989; Nos. 5, 6 and 111, 1990; No. 85, 1995;
No. 64, 2002; No. 8, 2007; No. 152, 2012; No 33, 2013; No 41,
2015; No 107, 2017; No 164, 2018
s. 229A........................................... ad. No. 154, 1977
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am. No. 92, 1979; No. 110, 1980; No. 64, 1981; No. 85, 1995; No. 8,
1998; No 129, 2005; No. 8, 2007
s. 230 ............................................. am. No. 92, 1979
Division 2
s. 231 ............................................. rs. No. 7, 1934
am. No. 54, 1967; No. 134, 1971; No. 28, 1974; No. 64, 1981;
No. 81, 1982; No. 24, 2001; No. 129, 2005; No. 3, 2007; No 4, 2016
s. 232 ............................................. am. No. 7, 1934; No. 64, 1981
rep. No. 137, 2000
s. 232A........................................... ad. No. 7, 1934
am. No. 54, 1959; No. 48, 1963; No. 28, 1966; No. 54, 1967; No. 64,
1981; No. 137, 2000; No. 24, 2001; No. 82, 2002; No 4, 2016
s. 233 ............................................. rs. No. 36, 1910
am. No. 12, 1923; No. 108, 1952; No. 48, 1963; No. 28, 1966;
No. 54, 1967; No. 134, 1971; Nos. 64 and 152, 1981; Nos. 48 and
81, 1982; Nos. 24 and 136, 2001; Nos. 5 and 8, 2007; No 41, 2015;
No 4, 2016
s. 233AA........................................ ad. No. 152, 1981
rep. No. 48, 1982
s. 233A........................................... ad. No. 36, 1910
am. No. 12, 1923; No. 28, 1966; No. 54, 1967; No. 134, 1971;
No. 28, 1974; No. 64, 1981; No. 81, 1982; No. 24, 2001; No 129,
2005; Nos. 3 and 8, 2007; No 4, 2016
s. 233AB ........................................ ad. No. 81, 1982
am. No. 23, 2000; No. 82, 2002
s. 233AC ........................................ ad. No. 24, 2001
rep. No. 129, 2005
s. 233B........................................... ad. No. 36, 1910
am. No. 12, 1923; No. 54, 1967; No. 134, 1971; No. 28, 1974;
No. 92, 1979; No. 64, 1981; No. 149, 1986; No. 111, 1990; No. 24,
2001; No. 127, 2004
rep. No. 129, 2005
s. 233BAA ..................................... ad. No. 23, 2000
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am. No. 24, 2001; No. 82, 2002; No 4, 2016; No 61, 2016
s. 233BAB ..................................... ad. No. 23, 2000
am. No. 24, 2001; No. 82, 2002; No. 127, 2004; No 12, 2015; No 4,
2016; No 61, 2016
s 233BABAA................................. ad. No. 147, 2007
s 233BABAB................................. ad. No. 147, 2007
s 233BABAC................................. ad. No. 147, 2007
s 233BABAD................................. ad No 146, 2012
am No 89, 2018; No 131, 2018
s 233BABAE ................................. ad No 33, 2013
s. 233BABAF ................................ ad. No. 52, 2013
am No 41, 2015
s. 233BABA................................... ad. No. 5, 2007
am No 33, 2013
s. 233BAC ..................................... ad. No. 23, 2000
am. No. 147, 2007
s. 233BA........................................ ad. No. 24, 1989
am. No. 111, 1990; No. 85, 1995; No. 23, 2000; No. 129, 2005;
No. 147, 2007; No 41, 2015
ed C140
s. 233C........................................... ad. No. 147, 2007
s. 234 ............................................. am. No. 12, 1923; No. 28, 1966; No. 54, 1967; No. 154, 1977;
No. 64, 1981; No. 81, 1982; No. 24, 1989; No. 111, 1990; No. 34,
1992; No. 85, 1995; Nos. 97 and 167, 1997; Nos. 109 and 142, 1999;
Nos. 24, 25 and 95, 2001; Nos. 63 and 82, 2002; Nos. 54 and 136,
2003; No. 76, 2006; No. 75, 2008; No. 37, 2012; No 52, 2013; No
41, 2015; No 4, 2016
s. 234AA........................................ ad. No. 110, 1980
am. No. 40, 1985; No. 64, 2002; No. 33, 2013; No 41, 2015
s. 234A........................................... ad. No. 108, 1952
am. No. 37, 1957; No. 28, 1966; No. 54, 1967; No. 110, 1980;
No. 64, 1981; No. 81, 1982; No. 40, 1985; No. 24, 2001; Nos. 64 and
82, 2002; No. 5, 2007; No 33 and 52, 2013; No 41, 2015
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Endnote 4—Amendment history
Provision affected How affected
ed C140
s. 234AB ........................................ ad. No. 40, 1985
am. No. 24, 2001; Nos. 64 and 82, 2002; No 33 and 52, 2013
s. 234ABA ..................................... ad. No. 64, 2002
am. No. 64, 2004
s. 234AC ........................................ ad. No. 111, 1990
am. Nos. 34 and 209, 1992; No. 82, 2002
rep. No. 95, 2001
s. 235 ............................................. rep. No. 48, 1963
ad. No. 54, 1967
am. No. 134, 1971; No. 28, 1974
rs. No. 154, 1977
am. No. 92, 1979; No. 81, 1982; No. 165, 1984; No. 111, 1990;
No. 23, 2000; No. 24, 2001; No. 82, 2002
rep. No. 129, 2005
ss. 236, 237 .................................... am. No. 24, 2001
s. 238 ............................................. am. No. 28, 1966; No. 54, 1967; No. 61, 1981
rep. No. 81, 1982
s. 240 ............................................. am. No. 64, 1981
rep. No. 81, 1982
ad. No. 23, 1989
am. No. 111, 1990; No. 8, 1994; No. 85, 1995; No. 95, 2001; No. 76,
2006; No. 136, 2012; No 52, 2013; No 41, 2015
s. 240A........................................... ad. No. 34, 1992
am. No. 85, 1995; No. 97, 1997; No. 25, 2001
rep. No. 54, 2003
s. 240AA........................................ ad. No. 95, 2001
s. 240AB ........................................ ad. No. 95, 2001
am. No. 136, 2003; No. 25, 2004; No 52, 2013; No 41, 2015
s. 240AC ........................................ ad. No. 95, 2001
s. 240B........................................... ad. No. 34, 1992
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
rep. No. 95, 2001
s. 241 ............................................. rep. No. 81, 1982
ad. No. 111, 1990
am. No. 34, 1992
rep. No. 95, 2001
s. 242 ............................................. am. No. 64, 1981
rep. No. 81, 1982
s. 243 ............................................. am. No. 133, 1965; No. 28, 1974
rep. No. 81, 1982
Division 3
Division 3 ...................................... ad. No. 92, 1979
s. 243A........................................... ad. No. 92, 1979
am. No. 180, 1979; No. 13, 1980; No. 64, 1981; No. 80, 1982;
No. 108, 1989; No. 120, 1991; No. 152, 1997; No. 80, 2004; No 129,
2005; No. 8, 2007
s. 243AB ........................................ ad. No. 108, 1989
am. No. 144, 2008
s. 243B........................................... ad. No. 92, 1979
am. No. 64, 1981; No. 108, 1989; No. 85, 1995; No. 8, 2007; No 41,
2015
s. 243C........................................... ad. No. 92, 1979
am. No. 180, 1979; No. 108, 1989; No. 28, 1991; No. 8, 2007
ed C140
s. 243CA........................................ ad. No. 108, 1989
am. No. 85, 1995; No 41, 2015
s. 243D........................................... ad. No. 92, 1979
s. 243E ........................................... ad. No. 92, 1979
am. No. 180, 1979; No. 13, 1980; No. 64, 1981; No. 81, 1982;
No. 108, 1989; No. 123, 1991; No. 85, 1995; No. 8, 2007; No 41,
2015
s. 243F ........................................... ad. No. 92, 1979
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am. No. 13, 1980; No. 64, 1981; No. 81, 1982; No. 120, 1988;
No. 108, 1989; No. 123, 1991; No. 85, 1995; No 41, 2015
s. 243G........................................... ad. No. 92, 1979
am. No. 13, 1980; No. 64, 1981
rs. No. 108, 1989
am. No. 120, 1991; No. 164, 1992; No. 85, 1995; No. 152, 1997;
No. 86, 2002; No. 8, 2005; No 41, 2015
s. 243H........................................... ad. No. 92, 1979
am. No. 13, 1980; No. 108, 1989; No. 8, 2007
s. 243J............................................ ad. No. 92, 1979
am. No. 13, 1980; No. 108, 1989; No. 8, 2007
s. 243K........................................... ad. No. 92, 1979
am. No. 13, 1980
rs. No. 108, 1989
am. No. 85, 1995; No. 24, 2001; No 41, 2015; No 4, 2016
s. 243L ........................................... ad. No. 92, 1979
am. No. 13, 1980; No. 64, 1981; No. 108, 1989; No. 85, 1995; No
41, 2015
s. 243M.......................................... ad. No. 92, 1979
rs. No. 13, 1980
am. No. 108, 1989; No. 120, 1991
s. 243N........................................... ad. No. 92, 1979
am. No. 13, 1980; No. 108, 1989
ss. 243NA, 243NB......................... ad. No. 141, 1987
s. 243P ........................................... ad. No. 92, 1979
am. No. 13, 1980
rs. No. 108, 1989
am. No. 86, 2002; No. 8, 2005
s. 243Q........................................... ad. No. 92, 1979
am. No. 13, 1980
rs. No. 108, 1989
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
s. 243R........................................... ad. No. 92, 1979
am. No. 8, 2007
s. 243S ........................................... ad. No. 92, 1979
Division 4
Division 4 heading......................... rs. No. 95, 2001
Division 4 ...................................... ad. No. 24, 1989
s. 243SA ........................................ ad. No. 95, 2001
am. No. 82, 2002; No. 111, 2004; No 52, 2013; No 41, 2015
s. 243SB......................................... ad. No. 95, 2001
am. No. 25, 2004; No 52, 2013
s. 243SC......................................... ad. No. 95, 2001
s. 243T ........................................... ad. No. 24, 1989
am. No. 34, 1992; No. 85, 1995
rs. No. 95, 2001
am. No. 136, 2003; No. 74, 2008; No 52, 2013
s. 243U........................................... ad. No. 24, 1989
am. No. 5, 1990; No. 85, 1995
rs. No. 95, 2001
am. No. 136, 2003; No. 74, 2008; No 52, 2013
s. 243V........................................... ad. No. 24, 1989
am. No. 34, 1992
rs. No. 95, 2001
am. No. 136, 2003; No 52, 2013
s. 243W.......................................... ad. No. 95, 2001
am No 41, 2015
Division 5
Division 5 ...................................... ad. No. 95, 2001
rs No 52, 2013
Subdivision A heading................... ad. No. 74, 2008
rep No 52, 2013
s. 243X........................................... ad. No. 95, 2001
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am. No. 82, 2002; No. 25, 2004; No. 74, 2008; No. 34, 2009; No. 63,
2011
rs No 52, 2013
s. 243XA........................................ ad. No. 95, 2001
am. No. 74, 2008; No 103, 2013
rep No 52, 2013
s. 243Y........................................... ad. No. 95, 2001
am. No. 74, 2008
rs No 52, 2013
am No 4, 2015; No 41, 2015
s. 243Z ........................................... ad. No. 95, 2001
am. No. 74, 2008; No. 34, 2009
rs No 52, 2013
s. 243ZA ........................................ ad. No. 95, 2001
am. No. 74, 2008
rep No 52, 2013
s. 243ZB ........................................ ad. No. 95, 2001
am. No. 74, 2008
rep No 52, 2013
s. 243ZC ........................................ ad. No. 95, 2001
am. No. 74, 2008
rep No 52, 2013
s. 243ZD ........................................ ad. No. 95, 2001
am. No. 74, 2008
rep No 52, 2013
s. 243ZE......................................... ad. No. 95, 2001
am. No. 74, 2008
rep No 52, 2013
Subdivision B ................................ ad. No. 74, 2008
rep No 52, 2013
s. 243ZF......................................... ad. No. 74, 2008
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
rep No 52, 2013
s. 243ZG ........................................ ad. No. 74, 2008
rep No 52, 2013
s. 243ZH ........................................ ad. No. 74, 2008
rep No 52, 2013
s. 243ZI.......................................... ad. No. 74, 2008
rep No 52, 2013
s. 243ZJ.......................................... ad. No. 74, 2008
rep No 52, 2013
s. 243ZK ........................................ ad. No. 74, 2008
rep No 52, 2013
s. 243ZL......................................... ad. No. 74, 2008
rep No 52, 2013
s. 243ZM........................................ ad. No. 74, 2008
rep No 52, 2013
s. 243ZN ........................................ ad. No. 74, 2008
rep No 52, 2013
s. 243ZO ........................................ ad. No. 74, 2008
rep No 52, 2013
Part XIV
s. 244 ............................................. am. No. 108, 1952; No. 92, 1979
rs. No. 25, 2001
am. No. 54, 2003; No 41, 2015
s. 245 ............................................. am. No. 28, 1966; No. 216, 1973; No. 19, 1979; No. 64, 1981
rs. No. 81, 1982
am. No. 24, 1989; No. 5, 1990; No. 85, 1995; No. 23, 2000; No. 82,
2002; No 41, 2015
s. 245A........................................... ad. No. 36, 1910
am. No. 149, 1986
rep. No. 24, 1989
s. 246 ............................................. am. No. 28, 1966; No. 216, 1973; No. 19, 1979; No. 64, 1981
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
rep. No. 81, 1982
s. 247 ............................................. am. No. 216, 1973; No. 19, 1979; No. 81, 1982
s. 248 ............................................. am. No. 12, 1923; No. 19, 1979
s. 249 ............................................. am. No. 64, 1981
s. 250 ............................................. am. No. 81, 1982
s. 250A........................................... ad. No. 36, 1910
am. No. 8, 2007; No 41, 2015
s. 251 ............................................. am. No. 81, 1982
s. 253 ............................................. am. No. 10, 1986; No. 85, 1995; No. 8, 2007; No 41, 2015
s. 255 ............................................. rs. No. 12, 1923
ed C140
s. 256 ............................................. am. No. 14, 1968; No. 85, 1995; No 41, 2015
ed C140
s. 257 ............................................. rep. No. 81, 1982
ad. No. 40, 1985
am No 5, 2015
s. 258 ............................................. rep. No. 37, 1957
s. 258A........................................... ad. No. 7, 1934
rep. No. 37, 1957
s 259 .............................................. am No 8, 2007; No 41, 2015
s. 260 ............................................. rep. No. 37, 1957
s 261 .............................................. am No 41, 2015
s. 262 ............................................. rep. No. 85, 1995
s. 263 ............................................. rs. No. 48, 1963
am. No. 216, 1973; No. 28, 1974
s. 264 ............................................. am. No. 64, 1981; No. 81, 1982; No. 10, 1986; No. 85, 1995; No 41,
2015
Part XV
Part XV heading ............................ rs. No. 40, 1985
Part XV.......................................... rep. No. 110, 1980
ad. No. 45, 1981
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
s. 265 ............................................. am. No. 36, 1910
rep. No. 110, 1980
ad. No. 45, 1981
am. No. 19, 1983; No. 40, 1985
s. 266 ............................................. rep. No. 110, 1980
ad. No. 45, 1981
am. No. 157, 1981; No. 40, 1985
s. 267 ............................................. rep. No. 110, 1980
ad. No. 45, 1981
am. No. 76, 1987; No. 24, 1989; No. 85, 1995; No. 15, 1996; No 41,
2015
s. 268 ............................................. am. No. 28, 1966; No. 54, 1967
rep. No. 110, 1980
ad. No. 45, 1981
am. Nos. 39 and 40, 1985; No. 85, 1995; No 41, 2015
s. 268A........................................... ad. No. 48, 1963
am. No. 28, 1966
rep. No. 110, 1980
s. 269 ............................................. rep. No. 110, 1980
ad. No. 45, 1981
am. No. 39, 1985; No. 85, 1995; No 41, 2015
s. 269A........................................... ad. No. 45, 1981
Part XVA
Part XVA....................................... ad. No. 19, 1983
rs. No. 89, 1992
Division 1
s. 269B........................................... ad. No. 19, 1983
am. No. 39, 1985; No. 34, 1986; No. 76, 1987
rs. No. 89, 1992
am. No. 85, 1995; Nos. 15 and 30, 1996; No 41, 2015
s. 269C........................................... ad. No. 19, 1983
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Endnote 4—Amendment history
Provision affected How affected
am. No. 39, 1985; No. 34, 1986
rs. No. 89, 1992; No. 30, 1996
s 269D............................................ ad No 19, 1983
am No 39, 1985; No 76, 1987
rs No 89, 1992
am No 85, 1995; No 41, 2015; No 19, 2017
s 269E ............................................ ad No 19, 1983
am No 39, 1985; No 34, 1986; No 5, 1990
rs No 89, 1992
am No 30, 1996; No 19, 2017
Division 2
s. 269F ........................................... ad. No. 19, 1983
am. No. 39, 1985
rs. No. 89, 1992
am. No. 85, 1995; No. 30, 1996; No. 79, 1998; No 31, 2014; No 41,
2015
s. 269FA ........................................ ad. No. 30, 1996
am No 41, 2015
s. 269G........................................... ad. No. 19, 1983
am. No. 39, 1985
rs. No. 89, 1992
am. No. 85, 1995; No 41, 2015
s. 269H........................................... ad. No. 39, 1985
rs. No. 89, 1992
am. No. 85, 1995; No. 30, 1996; No 41, 2015
s. 269HA........................................ ad. No. 85, 1995
am No 41, 2015
s. 269J............................................ ad. No. 19, 1983
am. No. 39, 1985; No. 149, 1986
rs. No. 89, 1992
am. No. 85, 1995; No 41, 2015
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Endnote 4—Amendment history
Provision affected How affected
s. 269K........................................... ad. No. 19, 1983
am. No. 39, 1985
rs. No. 89, 1992
am. No. 85, 1995; No. 30, 1996; No 41, 2015
s. 269L ........................................... ad. No. 19, 1983
am. No. 39, 1985
rs. No. 89, 1992
am. No. 85, 1995; No. 30, 1996; No 13, 2014; No 41, 2015
s. 269M.......................................... ad. No. 19, 1983
rs. No. 89, 1992
am. No. 85, 1995; No. 30, 1996; No 41, 2015
s. 269N........................................... ad. No. 19, 1983
am. No. 39, 1985; No. 5, 1990
rs. No. 89, 1992
am. No. 85, 1995; No. 30, 1996; No 41, 2015
Division 3
s. 269P ........................................... ad. No. 19, 1983
am. Nos. 39 and 40, 1985; No. 10, 1986; No. 5, 1990
rs. No. 89, 1992
am. No. 85, 1995; No. 30, 1996; No 41, 2015
s. 269Q........................................... ad. No. 19, 1983
rs. No. 89, 1992
am. No. 85, 1995; No 41, 2015
s. 269R........................................... ad. No. 19, 1983
am. No. 39, 1985
rs. No. 89, 1992
am. No. 85, 1995; No 41, 2015
s. 269S ........................................... ad. No. 19, 1983
am. No. 39, 1985; No. 99, 1988
rs. No. 89, 1992
am. No. 30, 1996
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Endnote 4—Amendment history
Provision affected How affected
s. 269SA ........................................ ad. No. 89, 1992
am. No. 85, 1995; No. 30, 1996; No 41, 2015
Division 4
s. 269SB......................................... ad. No. 89, 1992
am. No. 85, 1995; No. 30, 1996; No. 79, 1998; No 31, 2014; No 41,
2015
s. 269SC......................................... ad. No. 89, 1992
am. No. 8, 1994; No. 85, 1995; No. 30, 1996; No. 140, 2003; No 41,
2015; No 126, 2015
s. 269SD ........................................ ad. No. 89, 1992
am. No. 85, 1995; No. 30, 1996; No. 140, 2003; No. 119, 2006; No
41, 2015; No 126, 2015
s. 269SE......................................... ad. No. 89, 1992
am. No. 85, 1995; No. 30, 1996; No. 119, 2006; No 41, 2015
s. 269SF ......................................... ad. No. 89, 1992
am. No. 85, 1995; No 41, 2015
s. 269SG ........................................ ad. No. 89, 1992
am. No. 8, 1994; No. 30, 1996
Division 5
s. 269SH ........................................ ad. No. 89, 1992
am. No. 8, 1994; No. 85, 1995; No 41, 2015
s. 269SHA...................................... ad. No. 30, 1996
am. No. 5, 2011; No 41, 2015
s. 269SJ.......................................... ad. No. 89, 1992
am. No. 85, 1995; No. 30, 1996; No 41, 2015
s. 269SK ........................................ ad. No. 89, 1992
am. No. 85, 1995; No 41, 2015
s. 269SL......................................... ad. No. 89, 1992
rep No 10, 2015
Part XVB
Part XVB ....................................... ad. No. 2, 1984
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Endnote 4—Amendment history
Provision affected How affected
s. 269SM........................................ ad. No. 79, 1998
am. No. 119, 2003; Nos. 196 and 205, 2012; No. 32, 2013
Division 1A
Division 1A.................................... ad. No. 32, 2013
Subdivision A
s. 269SMA..................................... ad. No. 32, 2013
am No 139, 2013
Subdivision B
s. 269SMB ..................................... ad. No. 32, 2013
rs No 139, 2013
s. 269SMC ..................................... ad. No. 32, 2013
s. 269SMD..................................... ad. No. 32, 2013
s. 269SME ..................................... ad. No. 32, 2013
Subdivision C
s. 269SMF...................................... ad. No. 32, 2013
s. 269SMG..................................... ad. No. 32, 2013
s. 269SMH..................................... ad. No. 32, 2013
s. 269SMI ...................................... ad. No. 32, 2013
s. 269SMJ ...................................... ad. No. 32, 2013
s. 269SMK..................................... ad. No. 32, 2013
s. 269SML ..................................... ad. No. 32, 2013
rs No 62, 2014
s. 269SMM .................................... ad. No. 32, 2013
s. 269SMN..................................... ad. No. 32, 2013
s. 269SMO..................................... ad. No. 32, 2013
am No 62, 2014
s. 269SMP...................................... ad. No. 32, 2013
rep No 139, 2013
Subdivision D
s. 269SMQ..................................... ad. No. 32, 2013
am No 139, 2013
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Endnote 4—Amendment history
Provision affected How affected
Subdivision E
Subdivision E................................. ad No 139, 2013
s 269SMR ...................................... ad No 139, 2013
Subdivision F
Subdivision F heading.................... rs No 42, 2015
Subdivision F................................. ad No 139, 2013
s 269SMS....................................... ad No 139, 2013
am No 42, 2015
Subdivision G
Subdivision G ................................ ad No 139, 2013
s 269SMT ...................................... ad No 139, 2013
am No 41, 2015
Division 1
Division 1 heading......................... ad. No. 174, 1989
rs. No. 32, 2013
s. 269SN ........................................ ad. No. 79, 1998
am. No. 32, 2013
s. 269T ........................................... ad. No. 2, 1984
rs. No. 76, 1988
am. No. 174, 1989; Nos. 5 and 111, 1990; No. 82, 1991; No. 89,
1992; No. 207, 1992 (as am. by No. 8, 1994); No. 150, 1994; No. 85,
1995; No. 79, 1998; No. 119, 2003; Nos. 123 and 124, 2011;
Nos. 196, 205 and 206, 2012; No 32 and 95, 2013; No 41, 2015; No
42, 2015
s. 269TAAA................................... ad. No. 70, 1990
am. No. 79, 1998
rs. No. 166, 2006
s. 269TAAB................................... ad. No. 150, 1994
s. 269TAAC................................... ad. No. 150, 1994
am. No. 123, 2011; No. 196, 2012
s. 269TAACA................................ ad. No. 206, 2012
am. No. 32, 2013
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Endnote 4—Amendment history
Provision affected How affected
s. 269TAAD................................... ad. No. 150, 1994
s. 269TAA ..................................... ad. No. 174, 1989
am. No. 79, 1998; No. 144, 2008; No 95, 2013
s 269TAB....................................... ad No 174, 1989
am No 150, 1994; No 79, 1998; No 119, 2017
s. 269TAC...................................... ad. No. 174, 1989
am. No. 150, 1994; No. 79, 1998; No. 26, 1999; No. 119, 2003;
No. 206, 2012; No. 32, 2013; No 42, 2015
s. 269TACAA................................ ad. No. 196, 2012
s. 269TACAB ................................ ad. No. 196, 2012
s. 269TACA................................... ad. No. 207, 1992
s. 269TACB ................................... ad. No. 150, 1994
am. No. 79, 1998; No. 196, 2012; No 42, 2015
s. 269TACC ................................... ad. No. 150. 1994
rs. No. 196, 2012
s. 269TACD................................... ad. No. 196, 2012
s. 269TAD ..................................... ad. No. 174, 1989
rep. No. 207, 1992
s. 269TAE...................................... ad. No. 174, 1989
am. No. 150, 1994; No. 119, 2003; No. 123, 2011; No. 196, 2012;
No 139, 2013
s. 269TAF ...................................... ad. No. 174, 1989
rs. No. 150, 1994
am. No. 79, 1998; No. 32, 2013; No 42, 2015
s. 269TAG ..................................... ad. No. 174, 1989
rep. No. 150, 1994
ad. No. 79, 1998
s. 269TAH ..................................... ad. No. 174, 1989
am. No. 207, 1992
rep. No. 150, 1994
ad No 139, 2013
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
s. 269TAJ....................................... ad. No. 174, 1989
am. No. 150, 1994; No. 79, 1998
rep. No. 79, 1998
s. 269TA ........................................ ad. No. 76, 1988
am. No. 85, 1995; No. 32, 2013; No 10, 2015; No 42, 2015
Division 2
Division 2 heading......................... ad. No. 174, 1989
am. No. 85, 1995; No. 32, 2013
s. 269TBA...................................... ad. No. 79, 1998
am. No. 32, 2013; No 41, 2015
s. 269TB ........................................ ad. No. 76, 1988
am. No. 89, 1992; No. 150, 1994; No. 79, 1998; No. 119, 2003; No
32 and 139, 2013; No 31, 2014; No 42, 2015
s. 269TC ........................................ ad. No. 76, 1988
am. No. 174, 1989; Nos. 89 and 207, 1992; No. 150, 1994; No. 85,
1995; No. 79, 1998; No. 119, 2003; Nos. 196 and 205, 2012; No 32
and 139, 2013; No 42, 2015
s. 269TD ........................................ ad. No. 76, 1988
am. No. 207, 1992; No. 150, 1994; No. 85, 1995
rs. No. 79, 1998
am No 32 and 139, 2013; No 41, 2015; No 42, 2015
s. 269TDAA................................... ad. No. 79, 1998
am No 32 and 139, 2013; No 42, 2015
s. 269TDA ..................................... ad. No. 150, 1994
am. No. 79, 1998; Nos. 196 and 205, 2012; No. 32, 2013; No 42,
2015
s. 269TE......................................... ad. No. 76, 1988
am. No. 82, 1991; Nos. 89 and 207, 1992; No. 85, 1995
rs. No. 79, 1998
am. No. 196, 2012; No. 32, 2013
s. 269TEA...................................... ad. No. 79, 1998
am. No. 205, 2012; No 32 and 139, 2013
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Endnote 4—Amendment history
Provision affected How affected
s. 269TEB ...................................... ad. No. 79, 1998
am. No. 32, 2013
Division 3
Division 3 heading......................... ad. No. 174, 1989
s. 269TF......................................... ad. No. 76, 1988
am. No. 150, 1994; No. 85, 1995
rs. No. 79, 1998
am. No. 32, 2013
s. 269TG ........................................ ad. No. 174, 1989
am. Nos. 89 and 207, 1992; No. 150, 1994; No. 85, 1995; No. 79,
1998; No. 26, 1999; No. 196, 2012; No 32 and 95, 2013
s. 269TH ........................................ ad. No. 174, 1989
am. No. 207, 1992; No. 150, 1994; No. 85, 1995; No. 79, 1998;
No. 26, 1999; No. 196, 2012; No. 32, 2013
s. 269TJ.......................................... ad. No. 174, 1989
am. Nos. 89 and 207, 1992; No. 150, 1994; No. 85, 1995; No. 79,
1998; No. 26, 1999; No 32 and 95, 2013
s. 269TJA....................................... ad. No. 89, 1992
am. No. 150, 1994
s. 269TK ........................................ ad. No. 174, 1989
am. No. 207, 1992; No. 150, 1994; No. 85, 1995; No. 79, 1998;
No. 26, 1999; No. 32, 2013
s. 269TL......................................... ad. No. 174, 1989
am. No. 150, 1994; No. 79, 1998; No. 32, 2013
s. 269TLA...................................... ad. No. 123, 2011
am No 32 and 95, 2013
s. 269TM........................................ ad. No. 174, 1989
am. No. 82, 1991; Nos. 89 and 207, 1992; No 42, 2015
s. 269TN ........................................ ad. No. 174, 1989
am. No. 207, 1992; No. 150, 1994; No. 79, 1998; No 95, 2013; No
41, 2015
s. 269TP......................................... ad. No. 174, 1989
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
s. 269U........................................... ad. No. 2, 1984
am. No. 39, 1985; No. 76, 1988; No. 174, 1989; No. 85, 1995;
No. 79, 1998 (as am. by No. 9, 2006); No. 8, 2007; No. 103, 2010;
No 32 and 139, 2013
Division 4
Division 4 ...................................... ad. No. 207, 1992
s. 269UA........................................ ad. No. 79, 1998
s. 269V........................................... ad. No. 2, 1984
rep. No. 76, 1988
ad. No. 207, 1992
am. No. 85, 1995; No. 79, 1998; No. 119, 2003; No. 32, 2013
s. 269W.......................................... ad. No. 207, 1992
am. No. 150, 1994; No. 85, 1995; No. 79, 1998; No. 119, 2003; No
32 and 139, 2013; No 31, 2014; No 42, 2015
s. 269X........................................... ad. No. 207, 1992
am. No. 85, 1995; No. 79, 1998; No. 119, 2003; No. 205, 2012;
No. 32, 2013
am. No. 32, 2013
s. 269Y........................................... ad. No. 207, 1992
am. No. 85, 1995; No. 79, 1998; No. 63, 2002; No. 119, 2003;
No. 123, 2011; No. 205, 2012; No. 32, 2013
s. 269YA........................................ ad. No. 119, 2003
am. No. 205, 2012; No 32 and 139, 2013
Division 5
Division 5 ...................................... ad. No. 207, 1992
rs. No. 79, 1998
s. 269Z ........................................... ad. No. 207, 1992
am. No. 85, 1995
rs. No. 79, 1998
am. No. 32, 2013
s. 269ZA ........................................ ad. No. 207, 1992
rs. No. 79, 1998
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Endnote 4—Amendment history
Provision affected How affected
am. No. 124, 2011; No. 32, 2013
s. 269ZB ........................................ ad. No. 207, 1992
am. No. 85, 1995
rs. No. 79, 1998
am. No. 124, 2011; No 139, 2013; No 31, 2014; No 42, 2015
s. 269ZC ........................................ ad. No. 207, 1992
am. No. 85, 1995
rs. No. 79, 1998
am. No. 124, 2011; No. 205, 2012; No 32 and 139, 2013; No 42,
2015
s. 269ZCA...................................... ad. No. 124, 2011
am No 32 and 139, 2013
s. 269ZCB...................................... ad. No. 124, 2011
am No 139, 2013; No 42, 2015
s. 269ZCC...................................... ad. No. 124, 2011
am No 32 and 139, 2013; No 42, 2015
s. 269ZD ........................................ ad. No. 207, 1992
rs. No. 79, 1998
am. No. 124, 2011; No. 205, 2012; No 32 and 139, 2013; No 42,
2015
s. 269ZDA ..................................... ad. No. 79, 1998
am. No. 124, 2011; No. 205, 2012; No 32 and 139, 2013
s. 269ZDB...................................... ad. No. 79, 1998
am. Nos. 123 and 124, 2011; No. 136, 2012; No. 32, 2013; No 42,
2015
Division 5A
Division 5A.................................... ad. No. 196, 2012
s. 269ZDBA................................... ad. No. 196, 2012
am. No. 32, 2013
s. 269ZDBB................................... ad. No. 196, 2012
am No 95, 2013
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
s. 269ZDBC................................... ad. No. 196, 2012
am No 32 and 95, 2013
s. 269ZDBD................................... ad. No. 196, 2012
am No 95 and 139, 2013; No 42, 2015
s. 269ZDBE ................................... ad. No. 196, 2012
am No 32, 95 and 139, 2013; No 42, 2015
s 269ZDBEA ................................. ad No 95, 2013
s. 269ZDBF ................................... ad. No. 196, 2012
am No 32, 95 and 139, 2013; No 42, 2015
s. 269ZDBG................................... ad. No. 196, 2012
am No 32, 95 and 139, 2013; No 42, 2015
s. 269ZDBH................................... ad. No. 196, 2012
am. No. 32, 2013; No 42, 2015
Division 6
Division 6 heading......................... rs. No. 79, 1998
Division 6 ...................................... ad. No. 150, 1994
s. 269ZDC...................................... ad. No. 79, 1998
am. No. 119, 2003
s. 269ZE......................................... ad. No. 150, 1994
am. No. 79, 1998; No. 119, 2003; No. 196, 2012; No. 32, 2013; No
42, 2015
s. 269ZF......................................... ad. No. 150, 1994
am. No. 79, 1998; No 139, 2013; No 31, 2014; No 42, 2015
s. 269ZG ........................................ ad. No. 150, 1994
am. No. 79, 1998; No. 123, 2011; No. 32, 2013; No 42, 2015
s. 269ZH ........................................ ad. No. 150, 1994
am. No. 79, 1998; No 32 and 139, 2013; No 41, 2015; No 42, 2015
Division 6A
Division 6A.................................... ad. No. 79, 1998
s. 269ZHA ..................................... ad. No. 79, 1998
am. No. 32, 2013
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
s. 269ZHB...................................... ad. No. 79, 1998
am. No. 119, 2003; No. 32, 2013; No 42, 2015
s. 269ZHC...................................... ad. No. 79, 1998
am No 139, 2013; No 31, 2014; No 42, 2015
s. 269ZHD ..................................... ad. No. 79, 1998
am. No. 205, 2012; No 32 and 139, 2013; No 31, 2014; No 42, 2015
s. 269ZHE...................................... ad. No. 79, 1998
am. No. 205, 2012; No 32 and 139, 2013; No 42, 2015
s. 269ZHF ...................................... ad. No. 79, 1998
am. Nos. 205 and 206, 2012; No 32 and 139, 2013
s. 269ZHG ..................................... ad. No. 79, 1998
am. No. 123, 2011; No. 206, 2012; No. 32, 2013; No 42, 2015
Division 7
Division 7 ...................................... ad. No. 150, 1994
s. 269ZHH ..................................... ad. No. 79, 1998
am. No. 205, 2012; No. 32, 2013
s. 269ZHI....................................... ad. No. 79, 1998
rs. No. 205, 2012
am. No. 196, 2012; No 32 and 95, 2013
s. 269ZI.......................................... ad. No. 150, 1994
am. No. 15, 1996; No. 79, 1998; No. 32, 2013; No 42, 2015
s. 269ZJ.......................................... ad. No. 150, 1994
am. No. 79, 1998; No. 63, 2002; No. 196, 2012; No. 32, 2013
Division 8
Division 8 heading......................... rs. No. 205, 2012
Division 8 ...................................... ad. No. 79, 1998
s. 269ZK ........................................ ad. No. 79, 1998
rs. No. 205, 2012
s. 269ZL......................................... ad. No. 79, 1998
rs. No. 205, 2012
s. 269ZM........................................ ad. No. 79, 1998
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
rs. No. 205, 2012
s. 269ZN ........................................ ad. No. 79, 1998
rs. No. 205, 2012
am. No. 32, 2013
s. 269ZO ........................................ ad. No. 79, 1998
rs. No. 205, 2012
s. 269ZOA ..................................... ad. No. 79, 1998
rep. No. 205, 2012
s. 269ZP......................................... ad. No. 79, 1998
rs. No. 205, 2012
am No 139, 2013
s. 269ZQ ........................................ ad. No. 79, 1998
rs. No. 205, 2012
s. 269ZR ........................................ ad. No. 79, 1998
rs. No. 205, 2012
s. 269ZS......................................... ad. No. 79, 1998
am. No. 46, 2011
rs. No. 205, 2012
s. 269ZT......................................... ad. No. 79, 1998
rs. No. 205, 2012
s. 269ZTA...................................... ad. No. 205, 2012
s. 269ZTB ...................................... ad. No. 205, 2012
s. 269ZTC ...................................... ad. No. 205, 2012
s. 269ZTD...................................... ad. No. 205, 2012
s. 269ZU ........................................ ad. No. 79, 1998
am. No. 5, 2011; No. 205, 2012; No 32 and 139, 2013
s. 269ZV ........................................ ad. No. 79, 1998
am. No. 205, 2012
Division 9
Division 9 heading......................... rs. No. 205, 2012
Division 9 ...................................... ad. No. 79, 1998
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
Subdivision A
s. 269ZW ....................................... ad. No. 79, 1998
rs. No. 205, 2012
am. No. 32, 2013
s. 269ZX ........................................ ad. No. 79, 1998
am. No. 119, 2003; Nos. 196 and 205, 2012; No. 32, 2013
s. 269ZXA ..................................... ad. No. 79, 1998
rep. No. 205, 2012
s. 269ZY ........................................ ad. No. 79, 1998
rs. No. 205, 2012
am. No. 32, 2013; No 42, 2015
s. 269ZYA ..................................... ad. No. 205, 2012
s. 269ZYB...................................... ad. No. 205, 2012
s. 269ZZ......................................... ad. No. 79, 1998
am. No. 205, 2012
Subdivision B
s. 269ZZA...................................... ad. No. 79, 1998
am. Nos. 196 and 205, 2012
s. 269ZZB ...................................... ad. No. 79, 1998
rs. No. 205, 2012
am. No. 32, 2013
s. 269ZZC ...................................... ad. No. 79, 1998
s. 269ZZD...................................... ad. No. 79, 1998
rs. No. 205, 2012
am. No. 196, 2012; No 42, 2015
s. 269ZZE ...................................... ad. No. 79, 1998
am. No. 205, 2012; No 42, 2015
s. 269ZZF ...................................... ad. No. 79, 1998
rep. No. 205, 2012
ad No 42, 2015
s. 269ZZG...................................... ad. No. 79, 1998
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
rs. No. 205, 2012
am No 42, 2015
s. 269ZZH...................................... ad. No. 79, 1998
am. No. 205, 2012
s 269ZZHA.................................... ad No 42, 2015
s. 269ZZI ....................................... ad. No. 79, 1998
am. No. 205, 2012; No 42, 2015
s. 269ZZJ ....................................... ad. No. 79, 1998
rs. No. 205, 2012
am No 42, 2015
s. 269ZZK...................................... ad. No. 79, 1998
am. Nos. 196 and 205, 2012; No 32 and 95, 2013; No 42, 2015
s. 269ZZL ...................................... ad. No. 79, 1998
am. No. 119, 2003; No. 123, 2011
rs. No. 205, 2012
am. No. 32, 2013
s. 269ZZM ..................................... ad. No. 79, 1998
am. No. 123, 2011; No. 205, 2012; No 42, 2015
Subdivision C
Subdivision C heading ................... am. No. 32, 2013
s. 269ZZN...................................... ad. No. 79, 1998
am. No. 119, 2003; No 32 and 95, 2013; No 42, 2015
s. 269ZZO...................................... ad. No. 79, 1998
am. No. 119, 2003; No 95, 2013; No 42, 2015
s. 269ZZP ...................................... ad. No. 79, 1998
am. No. 32, 2013
s. 269ZZQ...................................... ad. No. 79, 1998
am. No. 205, 2012; No 42, 2015
s 269ZZQAA ................................. ad No 42, 2015
s. 269ZZQA................................... ad. No. 205, 2012
am No 42, 2015
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Endnote 4—Amendment history
Provision affected How affected
s. 269ZZR ...................................... ad. No. 79, 1998
am. No. 205, 2012
s 269ZZRA .................................... ad No 42, 2015
s 269ZZRB .................................... ad No 42, 2015
s 269ZZRC .................................... ad No 42, 2015
s. 269ZZS ...................................... ad. No. 79, 1998
am. No. 205, 2012; No. 32, 2013; No 42, 2015
s. 269ZZT ...................................... ad. No. 79, 1998
am. No. 205, 2012; No 32 and 95, 2013; No 42, 2015
s. 269ZZU...................................... ad. No. 79, 1998
am. No. 205, 2012; No. 32, 2013; No 42, 2015
s. 269ZZUA................................... ad. No. 119, 2003
am. No. 205, 2012; No. 32, 2013; No 42, 2015
s. 269ZZV...................................... ad. No. 79, 1998
am. No. 205, 2012; No. 32, 2013
Subdivision D
s. 269ZZW..................................... ad. No. 79, 1998
s. 269ZZX...................................... ad. No. 79, 1998
am. No. 205, 2012; No 42, 2015
s. 269ZZY...................................... ad. No. 79, 1998
am. No. 205, 2012
Part XVC
Part XVC ....................................... ad. No. 205, 2012
s. 269ZZYA................................... ad. No. 205, 2012
s. 269ZZYB ................................... ad. No. 205, 2012
s. 269ZZYC ................................... ad. No. 205, 2012
s. 269ZZYD ................................... ad. No. 205, 2012
am No 139, 2013; No 41, 2015
s. 269ZZYE ................................... ad. No. 205, 2012
am No 139, 2013; No 41, 2015
s. 269ZZYF.................................... ad. No. 205, 2012
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am No 139, 2013; No 41, 2015
s. 269ZZYG................................... ad. No. 205, 2012
am No 139, 2013; No 41, 2015
s 269ZZYH.................................... ad No 139, 2013
am No 41, 2015
Part XVI
Part XVI heading ........................... am. No. 108, 1952
rs. No. 95, 2001; No. 33, 2013
s. 270 ............................................. am. No. 36, 1910; No. 12, 1923; No. 28, 1966; No. 54, 1967; Nos. 64
and 152, 1981; Nos. 48 and 81, 1982; No. 175, 1985; No. 24, 1989;
No. 34, 2009; No 41, 2015; No 141, 2015
s. 271 ............................................. rep. No. 12, 1923
ad. No. 108, 1952
rs. No. 47, 1953
am. No. 29, 1965; No. 39, 1985; No. 85, 1995; No 41, 2015
s. 272 ............................................. rep. No. 9, 1910
ad. No. 47, 1953
am. No. 29, 1965; No. 39, 1985; No. 85, 1995; No 41, 2015
s. 273 ............................................. rep. No. 9, 1910
ad. No. 47, 1953
am. No. 29, 1965; No. 39, 1985; No. 85, 1995; No. 8, 2007; No 41,
2015
s. 273A........................................... ad. No. 47, 1953
am. No. 39, 1985; No. 85, 1995; No 41, 2015
s. 273B........................................... ad. No. 47, 1953
am. No. 103, 2013
s. 273C........................................... ad. No. 47, 1953
s. 273D........................................... ad. No. 47, 1953
s. 273E ........................................... ad. No. 47, 1953
rep. No. 29, 1965
s. 273EA ........................................ ad. No. 42, 1960
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
am. No. 48, 1963; No. 28, 1974; No. 64, 1981
s. 273EB ........................................ ad. No. 95, 2001
am No 82, 2002
rep. No. 33, 2013
s. 273F ........................................... ad. No. 47, 1953
am. No. 29, 1965; No. 39, 1983; No. 76, 1987; No. 8, 1994; No. 15,
1996
Part XVII
s. 273G........................................... ad. No. 92, 1979
s. 273GAA..................................... ad. No. 72, 1984
am. No. 34, 1992; No. 85, 1995; No. 142, 1999; No. 25, 2001;
No. 54, 2003; No. 8, 2007; No. 136, 2012; No 41, 2015
s. 273GAB ..................................... ad. No. 155, 2000
am No 33, 2009; No 41, 2015
s 273GA......................................... ad No 110, 1980
am No 157, 1981; No 81, 1982; No 108, 1982; No 19, 1983; No 72,
1984; No 39, 1985; No 175, 1985; No 10, 1986; No 81, 1987; No
104, 1987; No 23, 1989; No 24, 1989; No 78, 1989; No 111, 1990;
No 34, 1992; No 89, 1992; No 209, 1992; No 85, 1995; No 30, 1996;
No 3, 1997; No 97, 1997; No 7, 2000; No 84, 2000; No 25, 2001; No
95, 2001; No 82, 2002; No 25, 2004; No 119, 2006; No 8, 2007;
No 75, 2008; No 63, 2011; No 37, 2012; No 136, 2012; No 33, 2013;
No 52, 2013; No 41, 2015; No 73, 2015; No 19, 2017
s. 273H........................................... ad. No. 110, 1980
rs. No. 115, 1982
am. No. 72, 1984; No. 10, 1986; No. 76, 1987; No. 85, 1995; No. 15,
1996; No 41, 2015
s. 273HA........................................ ad. No. 15, 1996
rep No 41, 2015
s. 273J............................................ ad. No. 72, 1984
rep. No. 136, 2012
s. 273JA ......................................... ad. No. 40, 1985
rep. No. 136, 2012
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
s. 273JB ......................................... ad. No. 25, 2001
rep. No. 54, 2003
s. 273K........................................... ad. No. 72, 1984
am. No. 40, 1985; No. 136, 2012
s. 273L ........................................... ad. No. 8, 1994
am No 41, 2015
s. 274 ............................................. am. No. 12, 1923; No. 56, 1950; No. 14, 1968; No. 10, 1986; Nos. 5
and 111, 1990; No. 85, 1995; No 41, 2015
s. 275 ............................................. am. No. 12, 1923; No. 56, 1950; No. 110, 1980; Nos. 5 and 111,
1990; No. 85, 1995; No 41, 2015
s. 275A........................................... ad. No. 48, 1963
am. No. 28, 1966; No. 14, 1968; No. 28, 1974; No. 64, 1981; No. 81,
1982; No. 85, 1995; No. 24, 2001; No. 82, 2002; No. 8, 2007; No 41,
2015; No 61, 2016
s. 276 ............................................. am. No. 81, 1982
s. 277 ............................................. am. No. 12, 1923; No. 36, 1978; No. 81, 1982; No. 5, 2011
s. 277A........................................... ad. No. 51, 1982
s. 278 ............................................. ad. No. 7, 1934
rep. No. 80, 1950
ad. No. 104, 1968
rep. No. 137, 1999
Schedules heading.......................... ed C141
Schedule I
Schedule I ...................................... am. No. 28, 1974; No. 154, 1977; No 41, 2015
Schedule II..................................... rep. No. 12, 1923
Schedule III.................................... am. No. 14, 1968; No. 28, 1974; No. 154, 1977; No. 110, 1980
rep. No. 85, 1995
Schedule IV ................................... am. No. 12, 1923; No. 66, 1954; No. 37, 1957; No. 48, 1963; No. 28,
1974; No. 154, 1977; No. 110, 1980
rep. No. 85, 1995
Schedule V..................................... ad. No. 12, 1923
am. No. 56, 1950; No. 48, 1963; No. 28, 1974; No. 154, 1977
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Endnotes
Endnote 4—Amendment history
Provision affected How affected
rep. No. 85, 1995
Schedule VI ................................... ad. No. 134, 1971
rs. No. 154, 1977; No. 111, 1990
am. No. 133, 2004
rep. No. 129, 2005
Schedule VII .................................. ad. No. 41, 1976
rep. No. 157, 1981
ad. No. 8, 1994
rep. No. 166, 2006
Schedule VIII................................. ad. No. 92, 1979
rep. No. 111, 1990
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