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其他文本 卷 (1 文本) 卷 (1 文本) 英语 Customs Act 1901 (consolidated as of December 30, 2018) 1       2       3       4      
 Customs Act 1901 (consolidated as of December 30, 2018)

Authorised Version C2019C00045 registered 17/01/2019

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If a provision of the compiled law has been repealed in accordance with a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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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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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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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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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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Part II—Administration

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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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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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

Section 58

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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Division 3 The report of the cargo

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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Section 68

Division 4—The entry, unshipment, landing, and

examination of goods

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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Division 5 Detention of goods in the public interest

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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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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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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Section 77K

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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Section 78

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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Section 79

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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Section 80A

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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Preliminary Division 1

Section 102BA

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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Section 102BA

(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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Obligations of cargo handlers Division 3

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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Powers of authorised officers Division 4

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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Section 105A

(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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Special provisions relating to excise-equivalent goods Part VAA

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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Part VAA Special provisions relating to excise-equivalent goods

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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Part VB Information about persons departing Australia

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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Part VB Information about persons departing Australia

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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Information about persons departing Australia Part VB

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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Part VI The exportation of goods

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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Part VI The exportation of goods

Division 1 Prohibited exports

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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The exportation of goods Part VI

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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Division 1 Prohibited exports

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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Part VI The exportation of goods

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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The exportation of goods Part VI

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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Part VI The exportation of goods

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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Directions in relation to goods for export etc. that are subject to customs control

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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The exportation of goods Part VI

Entry and clearance of goods for export Division 2

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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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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(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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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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(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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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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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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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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(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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(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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Part VI The exportation of goods

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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Exportation of goods to Singapore Division 4A

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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Part VI The exportation of goods

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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Part VI The exportation of goods

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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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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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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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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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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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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(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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(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

generally

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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Section 153G

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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Section 153S

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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Section 153VC

(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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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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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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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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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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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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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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Section 153ZG

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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Division 1E New Zealand originating goods

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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Division 1F Chilean originating goods

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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Section 153ZJD

(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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Section 153ZKB

• 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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Section 153ZKU

• 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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Section 153ZMA

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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Section 153ZOH

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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Part VIII The duties

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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Section 175

(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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Trusted trader agreement Division 2

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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Part XA Australian Trusted Trader Programme

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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Section 178A

(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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Part XA Australian Trusted Trader Programme

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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Australian Trusted Trader Programme Part XA

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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Section 179

(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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Agents and customs brokers Part XI

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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Agents and customs brokers Part XI

Rights and liabilities of agents Division 2

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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Division 2 Rights and liabilities of agents

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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Section 183A

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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Part XI Agents and customs brokers

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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Section 183CB

(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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Section 183CD

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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(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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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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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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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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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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(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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Section 183Q

(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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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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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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Section 188

(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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Section 189A

(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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Section 190

(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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Section 193

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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Section 197

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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Section 199

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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Section 199A

(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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Section 200

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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Section 201

(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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Section 201AA

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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Section 201B

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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Section 202B

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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Section 203A

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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Section 203B

(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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(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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(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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(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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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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(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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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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(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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(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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(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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(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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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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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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Section 209K

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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Section 209V

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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Section 214AG

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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Section 219M

(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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(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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Section 219RA

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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Section 219SA

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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Section 219U

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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Section 219V

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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Section 219V

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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Section 219X

(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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Section 219Z

(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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Section 219ZAA

(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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Division 1B Detention and search of suspects

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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Section 219ZAE

(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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Section 219ZA

(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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Division 1BA Detention and search of persons for purposes of law enforcement co-

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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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(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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Section 219ZJD

(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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Part XII Officers

Division 1BA Detention and search of persons for purposes of law enforcement co-

operation

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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Detention and search of persons for purposes of law enforcement co-operation Division

1BA

Section 219ZJH

(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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Division 1BA Detention and search of persons for purposes of law enforcement co-

operation

Section 219ZJJ

(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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Detention and search of persons for purposes of law enforcement co-operation Division

1BA

Section 219ZJJ

(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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Part XII Officers

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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Officers Part XII

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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Part XIIA Special provisions relating to prohibited items

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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Section 227F

(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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Section 227G

(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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Forfeitures Division 1

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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Division 1 Forfeitures

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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Forfeitures Division 1

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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(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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(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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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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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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(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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Section 243J

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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(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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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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(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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Section 243T

(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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Section 243U

(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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Section 243W

(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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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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Section 254

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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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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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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(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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(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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Section 269N

(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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Section 269Q

(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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(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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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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Part XVB Special provisions relating to anti-dumping duties

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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Special provisions relating to anti-dumping duties Part XVB

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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Part XVB Special provisions relating to anti-dumping duties

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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Special provisions relating to anti-dumping duties Part XVB

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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Part XVB Special provisions relating to anti-dumping duties

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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Anti-Dumping Commission and Commissioner Division 1A

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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Part XVB Special provisions relating to anti-dumping duties

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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Special provisions relating to anti-dumping duties Part XVB

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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(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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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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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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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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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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Section 269TF

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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Section 269Z

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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countervailing duty notices Division 6

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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(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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(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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(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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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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Section 269ZJ

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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(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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Section 269ZV

(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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Review by Review Panel Division 9

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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Section 269ZX

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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Section 269ZY

(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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Section 269ZZ

(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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Section 269ZZB

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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Section 269ZZH

(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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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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Division 9 Review by Review Panel

Section 269ZZY

(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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International Trade Remedies Forum Part XVC

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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Section 269ZZYG

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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Regulations and by-laws Part XVI

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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Section 273C

(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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Section 273F

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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Miscellaneous Part XVII

Section 273G

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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Section 273GAB

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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Section 273H

(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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Miscellaneous Part XVII

Section 273K

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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Section 275A

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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Miscellaneous Part XVII

Section 276

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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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)

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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

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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

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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

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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

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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

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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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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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Authorised Version C2019C00045 registered 17/01/2019

Endnotes

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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Authorised Version C2019C00045 registered 17/01/2019

Endnotes

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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13

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Endnotes

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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14

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Endnotes

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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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

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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

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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

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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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

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19

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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

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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

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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

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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 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

23

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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

24

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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

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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

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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

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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 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

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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

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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

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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

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32

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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

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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

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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 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

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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

36

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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

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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

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38

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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

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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

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40

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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

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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

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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

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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

Compilation No. 153 Compilation date: 30/12/18 Registered: 17/1/19

44

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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

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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

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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

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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

Customs Act 1901

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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

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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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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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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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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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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

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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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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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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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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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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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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

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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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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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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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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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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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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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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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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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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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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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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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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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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

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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

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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

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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

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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

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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

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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

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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

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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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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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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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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

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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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