Volume 1
Part I — Introductory
s 1 Short title s 2 Commencement s 4 Definitions s 4AAA Members of family s 4AA Act not to apply so as to exceed Commonwealth power s 4AB Compensation for acquisition of property s 4A Approved forms and approved statements s 4B What is a Customs‑related law s 4C Identity cards s 5 Penalties at foot of sections or subsections s 5AA Application of the Criminal Code Part II — Administration
s 5A Attachment of overseas resources installations s 5B Installation of overseas sea installations s 5BA Installation of overseas offshore electricity installations s 5C Certain installations to be part of Australia s 6 Act does not extend to external Territories s 7 General administration of Act s 8 Collectors, States and Northern Territory s 8A Attachment of part of a State or Territory to adjoining State or Territory for administrative purposes s 9 Delegation s 11 Arrangements with States and the Northern Territory s 13 Customs seal s 14 Flag s 15 Appointment of ports etc s 19 Accommodation on wharfs and at airports s 20 Waterfront area control s 25 Persons before whom declarations may be made s 26 Declaration by youths s 28 Working days and hours etc Part III — Customs control examination and securities generally
s 30 Customs control of goods s 30A Exemptions under Torres Strait Treaty s 31 Goods on ships and aircraft subject to customs control s 33 Persons not to move goods subject to customs control s 33A Resources installations subject to customs control s 33B Sea installations subject to customs control s 33BA Offshore electricity installations subject to customs control s 33C Obstructing or interfering with Commonwealth property in a Customs place s 34 No claim for compensation for loss s 35 Goods imported by post s 35A Amount payable for failure to keep dutiable goods safely etc s 36 Offences for failure to keep goods safely or failure to account for goods s 37 Accounting for goods s 42 Right to require security s 43 Form of security s 44 General securities may be given s 45 Cancellation of securities s 46 New securities s 47 Form of security s 48 Effect of security Part IV — The importation of goods
Division 1A — Preliminary
s 49 Importation s 49A Ships and aircraft deemed to be imported s 49B Installations and goods deemed to be imported s 49C Obligations under this Part may be satisfied in accordance with a trusted trader agreement Division 1 — Prohibited imports
s 50 Prohibition of the importation of goods s 51 Prohibited imports s 51A Certain controlled substances taken to be prohibited imports s 52 Invalidation of licence, permission etc. for false or misleading information Division 2 — The boarding of ships and aircraft
s 58 Ships and aircraft to enter ports or airports s 58A Direct journeys between installations and external places prohibited s 58B Direct journeys between certain resources installations and external places prohibited s 60 Boarding stations s 61 Facility for boarding s 61A Owner or operator of port etc. to facilitate boarding s 62 Ships to come quickly to place of unlading s 63 Ship or aircraft not to be moved without authority Division 3 — The report of the cargo
Subdivision A — General reporting requirements
s 63A Definitions s 64 Impending arrival report s 64AA Arrival report s 64AAA Report of stores and prohibited goods s 64AAB Notifying Department of particulars of cargo reporters s 64AAC Report to Department of persons engaged to unload cargo s 64AB Cargo reports s 64ABAA Outturn reports s 64ABAB When outturn report is to be communicated to Department s 64ABAC Explanation of shortlanded or surplus cargo s 64ACA Passenger reports s 64ACB Crew reports s 64ACC Information does not have to be reported if it has already been reported under the Migration Act 1958 s 64ACD Offence for failure to comply s 64ACE Communication of reports s 64ADAA Requirements for communicating to Department electronically s 64ADA Disclosure of cargo reports to port authorities s 64AE Obligation to answer questions and produce documents s 64AF Obligation to provide access to passenger information s 64A Ships or aircraft arriving at certain places s 65 Master or pilot of wrecked ship or aircraft to report s 66 Goods derelict to be delivered to officer s 67 Interference with derelict goods Subdivision C — The registration, rights and obligations of special reporters
s 67EA Special reporters s 67EB Requirements for registration as a special reporter s 67EC The making of an application s 67ED Consideration of the application s 67EE Basic conditions attaching to registration as a special reporter s 67EF Storage and record maintenance conditions s 67EG Special mail‑order house condition s 67EH Further conditions may be imposed by regulations s 67EI Breach of conditions of registration s 67EJ Duration of registration s 67EK Renewal of registration s 67EL Comptroller‑General of Customs to allocate a special identifying code for each special reporter s 67EM Cancellation of registration as special reporter Subdivision E — Registering re‑mail reporters
s 67F Applying to be a re‑mail reporter s 67G Registering re‑mail reporters s 67H Fit and proper person test s 67I Obligation of re‑mail reporters to notify Comptroller‑General of Customs of certain matters s 67J Varying etc. conditions of registration s 67K Cancelling the registration of a re‑mail reporter Division 4 — The entry, unshipment, landing, and examination of goods
Subdivision A — Preliminary
s 68 Entry of imported goods s 68A Goods imported for transhipment s 69 Like customable goods and excise‑equivalent goods s 70 Special clearance goods s 71 Information and grant of authority to deal with goods not required to be entered Subdivision AA — Information and grant of authority to deal with Subdivision AA goods
s 71AAAA Meaning of Subdivision AA goods s 71AAAB Report and grant of authority to deal with Subdivision AA goods s 71AAAC Suspension of authority to deal with Subdivision AA goods Subdivision AB — Information and grant of authority to deal with specified low value goods
s 71AAAD Meaning of specified low value goods s 71AAAE Regulations s 71AAAF Making a self‑assessed clearance declaration s 71AAAG Collector’s response if a self‑assessed clearance declaration is communicated separately from a cargo report s 71AAAH Collector’s response if a self‑assessed clearance declaration is communicated together with a cargo report s 71AAAI Authority to deal with goods covered by a self‑assessed clearance declaration s 71AAAJ Contents of authority to deal with specified low value goods s 71AAAK No authority to deal with specified low value goods while subject to a direction to hold or further examine s 71AAAL No authority to deal with specified low value goods unless duty etc. paid s 71AAAM Suspension of authority to deal with specified low value goods s 71AAAN Cancellation of authority to deal with specified low value goods s 71AAAO Officer may seek further information in relation to self‑assessed clearance declaration s 71AAAP Withdrawal of self‑assessed clearance declarations s 71AAAQ Further self‑assessed clearance declaration not to be given while there is an existing self‑assessed clearance declaration s 71AAAR Effect of withdrawal of a self‑assessed clearance declaration s 71AAAS Annotation of self‑assessed clearance declaration by Collector for certain purposes not to constitute withdrawal s 71AAAT Manner and effect of communicating self‑assessed clearance declarations to Department Subdivision B — Import declarations
s 71A Making an import declaration s 71B Liability for import declaration processing charge s 71BA Warehoused goods declaration fee s 71C Authority to deal with goods in respect of which an import declaration has been made s 71D Visual examination in presence of officer s 71DA An officer may seek additional information Subdivision D — Warehouse declarations
s 71DG Subdivision does not apply to tobacco products s 71DH Making a warehouse declaration s 71DI Liability for warehouse declaration processing charge s 71DJ Authority to deal with goods in respect of which a warehouse declaration has been made s 71DK Visual examination in presence of officer s 71DL An officer may seek additional information Subdivision E — General
s 71E Movement permissions s 71F Withdrawal of import entries s 71G Goods not to be entered while an entry is outstanding s 71H Effect of withdrawal s 71J Annotation of import entry by Collector for certain purposes not to constitute withdrawal s 71K Manner of communicating with Department by document s 71L Manner and effect of communicating with Department electronically s 71M Requirements for communicating to Department electronically s 72 Failure to make entries s 73 Breaking bulk s 74 Officer may give directions as to storage or movement of certain goods s 76 Goods landed at ship’s risk etc s 77 Repacking on wharf s 77AA Disclosure of information to cargo reporter or owner of goods Division 5 — Detention of goods in the public interest
s 77EA Minister may order goods to be detained s 77EB Notice to person whose goods are detained s 77EC Detention of goods by Collector s 77ED Minister may authorise delivery of detained goods into home consumption s 77EE Minister may authorise export of detained goods s 77EF When goods have been detained for 12 months Part IVA — Depots
s 77F Interpretation s 77G Depot licences s 77H Application for a depot licence s 77J Comptroller‑General of Customs may require applicant to supply further information or documents s 77K Requirements for grant of depot licence s 77L Granting of a depot licence s 77LA Variation of places covered by depot licence s 77N Conditions of a depot licence—general s 77P Conditions of a depot licence—imported goods s 77Q Comptroller‑General of Customs may impose additional conditions to which a depot licence is subject s 77R Breach of conditions of depot licence s 77S Duration of depot licences s 77T Renewal of depot licences s 77U Licence charges s 77V Notice of intended cancellation etc. of a depot licence s 77VA Depot must not be used if depot licence is suspended etc s 77VB Revocation of suspension of depot licences s 77VC Cancellation of depot licences s 77W Refund of depot licence charge on cancellation of a depot licence on request s 77X Collector’s powers in relation to a place that is no longer a depot s 77Y Collector may give directions in relation to depot or goods subject to customs control s 77Z Licences cannot be transferred s 77ZAA Access to depots s 77ZA Giving of notices Part V — Warehouses
s 78 Interpretation s 79 Warehouse licences s 80 Application for a warehouse licence s 80A Comptroller‑General of Customs may require applicant to supply further information or documents s 81 Requirements for grant of warehouse licence s 81A Grant of a warehouse licence s 81AA Notice of refusal to grant a warehouse licence s 81B Variation of the place covered by a warehouse licence s 82 Conditions of a warehouse licence—general s 82A Comptroller‑General of Customs may impose additional conditions to which a warehouse licence is subject s 82B Comptroller‑General of Customs may vary the conditions to which a warehouse licence is subject s 82C Breach of conditions of a warehouse licence s 83 Duration of warehouse licence s 84 Renewal of warehouse licences that are not excise‑equivalent warehouse licences s 85 Licence charges s 85A Payment of warehouse licence charge in respect of grant of warehouse licence s 86 Suspension of warehouse licences s 87 Cancellation of warehouse licences s 87A Refund of warehouse licence charge on cancellation of a warehouse licence on request s 87B Variation of excise‑equivalent warehouse licence to remove warehouse s 87C Collector may give directions in relation to warehouse or to goods subject to customs control s 89 Death of licence holder s 90 Obligations of holders of warehouse licences s 91 Access to warehouses s 92 Repacking in warehouse s 93 Regauging etc. of goods s 94 Goods not worth duty may be destroyed s 95 Revaluation s 96 Arrears of warehouse charges s 96A Outwards duty free shops s 96B Inwards duty free shops s 97 Goods for public exhibition s 98 Goods blended or packaged in warehouse s 99 Entry of warehoused goods s 100 Entry of goods without warehousing with permission of Collector s 101 Delivery of warehousing authority s 102 Holder of licence to inform Collector of certain matters s 102A Notices to Department by holder of warehouse licence s 102AA Giving of notices s 102AB Disclosure of excise‑equivalent warehouse licence information Part VAAA — Cargo terminals
Division 1 — Preliminary
s 102B Definitions s 102BA Meaning of fit and proper person Division 2 — Obligations of cargo terminal operators
s 102C Notifying Department of cargo terminal s 102CA Physical security of cargo terminal and goods s 102CB Movement of signs at or near cargo terminal s 102CC Notification requirements relating to goods s 102CD Unclaimed goods s 102CE Record keeping requirements s 102CF Fit and proper person s 102CG Adequate training of staff s 102CH Complying with directions s 102CI Responsibility to provide facilities and assistance s 102CJ Comptroller‑General of Customs may impose additional obligations s 102CK Offence—failure to comply with obligations or requirements Division 3 — Obligations of cargo handlers
s 102D Certain provisions of Division 2 apply s 102DA Unpacking of goods in containers at cargo terminal s 102DB Facilitating transhipment or export of goods s 102DC Using establishment identification when communicating with Department s 102DD Comptroller‑General of Customs may impose additional obligations s 102DE Offence—failure to comply with obligations or requirements Division 4 — Powers of authorised officers
s 102E General powers s 102EA Power to make requests s 102EB Power to give directions Division 5 — Directions to cargo terminal operators or cargo handlers
s 102F Directions to cargo terminal operators or cargo handlers etc s 102FA Offence—failure to comply with direction Part VA — Special provisions relating to beverages
s 103 Interpretation s 104 Customable beverage imported in bulk must be entered for warehousing s 105 Certain customable beverage not to be entered for home consumption in bulk containers without approval of Comptroller‑General of Customs s 105A Delivery from customs control of brandy, whisky or rum Part VAA — Special provisions relating to excise‑equivalent goods
s 105B Extinguishment of duty on excise‑equivalent goods s 105C Returns s 105D GST matters s 105E Use of excise‑equivalent goods in the manufacture of excisable goods to occur at a dual‑licensed place Part VB — Information about persons departing Australia
Division 1 — Reports on departing persons
Subdivision A — Reports on departing persons
s 106A Ships and aircraft to which this Subdivision applies s 106B Report 48 hours before ship or aircraft is due to depart s 106C Report 4 hours before ship or aircraft is due to depart s 106D Report just before ship or aircraft departs Subdivision B — Reports on matters in approved statement
s 106E Ships and aircraft to which this Subdivision applies s 106F Reports on matters in approved statement Subdivision C — How reports under this Division are to be made
s 106G Reports to be made electronically s 106H Reports to be made by document if approved electronic system or other approved format or method unavailable s 106I Comptroller‑General of Customs may approve different statements or forms Division 2 — Questions about departing persons
s 106J Officers may question operators about departing persons Part VI — The exportation of goods
Division 1AAA — Preliminary
s 107 Obligations under this Part may be satisfied in accordance with a trusted trader agreement Division 1 — Prohibited exports
s 112 Prohibited exports s 112A Certain controlled substances taken to be prohibited exports s 112B Invalidation of licence, permission etc. for false or misleading information Division 1AA — Export of goods for a military end‑use
s 112BA Notice prohibiting export s 112BB How notices are to be given s 112BC Statement to Parliament Division 1A — Directions in relation to goods for export etc. that are subject to customs control
s 112C Collector may give directions in relation to goods for export etc. that are subject to customs control s 112D Compliance with a direction given under section 112C Division 2 — Entry and clearance of goods for export
Subdivision A — Preliminary
s 113 Entry of goods for export s 113AA How an entry of goods for export is made Subdivision B — Export declarations
s 114 Making an export declaration s 114A An officer may seek additional information s 114B Confirming exporters Subdivision D — General
s 114C Authority to deal with goods entered for export s 114CA Suspension of an authority to deal with goods entered for export in order to verify particulars of the goods s 114CB Revocation of the suspension of an authority to deal s 114CC An officer may seek additional information if an authority to deal has been suspended s 114D Goods to be dealt with in accordance with export entry s 114E Sending goods to a wharf or airport for export s 114F Notices to Department by person who receives goods at a wharf or airport for export s 115 Goods not to be taken on board without authority to deal s 116 What happens when goods entered for export by an export declaration are not dealt with in accordance with the export entry s 117 Security s 117AA Consolidation of certain goods for export can only occur at a prescribed place s 117A Submanifests to be communicated to Department s 118 Certificate of Clearance s 118A Requirements for granting a Certificate of Clearance in respect of certain ships or aircraft s 119 Communication of outward manifest to Department s 119AA Application for permission to move, alter or interfere with goods for export s 119AB Application for permission to move, alter or interfere with goods that are no longer for export s 119AC Dealing with an application for a permission to move etc. goods that are no longer for export s 119A Withdrawal of entries, submanifests and manifests s 119B Effect of withdrawal s 119C Change of electronic entries and change of submanifests and manifests treated as withdrawals s 119D Notification of export entries, submanifests, manifests, withdrawals and applications s 119E Requirements for communicating to Department electronically s 120 Shipment of goods s 122 Time of clearance Division 3A — Examining goods for export that are not yet subject to customs control
s 122F Object of Division s 122G Occupier of premises s 122H Consent required to enter premises and examine goods for export s 122J Officer must leave premises if consent withdrawn s 122K Power to search premises for export goods s 122L Power to examine export goods s 122M Power to examine documents relating to export goods s 122N Power to question occupier about export goods s 122P Power to bring equipment to the premises s 122Q Compensation s 122R Powers in this Division are additional to other powers Division 4 — Exportation procedures after Certificate of Clearance issued
s 123 Ship to bring to and aircraft to stop at boarding stations s 124 Master or pilot to account for missing goods s 125 Goods exported to be landed at proper destination s 126 Certificate of landing Division 4A — Exportation of goods to Singapore
s 126AAA Definitions s 126AB Record keeping obligations s 126AC Power to require records s 126AD Power to ask questions Division 4B — Exportation of textile or apparel goods to the US
s 126AE Authorised officer may request records or ask questions Division 4C — Exportation of goods to Thailand
s 126AF Definitions s 126AG Record keeping obligations s 126AH Power to require records s 126AI Power to ask questions Division 4D — Exportation of goods to New Zealand
s 126AJA Definitions s 126AJB Record keeping obligations s 126AJC Power to require records s 126AJD Power to ask questions Division 4EAA — Exportation of goods to Parties to the Agreement Establishing the ASEAN‑Australia‑New Zealand Free Trade Area
s 126AKDA Definitions s 126AKDB Record keeping obligations s 126AKDC Power to require records s 126AKDD Power to ask questions s 126AKDE Approved exporters and Declarations of Origin s 126AKDF ASEAN Register of Approved Exporters s 126AKDG Inclusion of information in approved exporter database Division 4DA — Exportation of goods to Peru
s 126AJE Definitions s 126AJF Record keeping obligations s 126AJG Power to require records s 126AJH Power to ask questions Division 4E — Exportation of goods to Chile
s 126AKA Definitions s 126AKB Record keeping obligations s 126AKC Power to require records s 126AKD Power to ask questions Division 4EA — Exportation of goods to Parties to the Pacific Agreement on Closer Economic Relations Plus
s 126AKE Definitions s 126AKF Record keeping obligations s 126AKG Power to require records s 126AKH Power to ask questions Division 4EB — Exportation of goods to Parties to the Comprehensive and Progressive Agreement for Trans‑Pacific Partnership
s 126AKI Definitions s 126AKJ Record keeping obligations s 126AKK Power to require records s 126AKL Power to ask questions Division 4F — Exportation of goods to Malaysia
s 126ALA Definitions s 126ALB Record keeping obligations s 126ALC Power to require records s 126ALD Power to ask questions Division 4FA — Exportation of goods to Indonesia
s 126ALE Definitions s 126ALF Record keeping obligations s 126ALG Power to require records s 126ALH Power to ask questions Division 4G — Exportation of goods to Korea
s 126AMA Definitions s 126AMB Record keeping obligations s 126AMC Power to require records s 126AMD Power to ask questions Division 4GA — Exportation of goods to India
s 126AME Definitions s 126AMF Record keeping obligations s 126AMG Power to require records s 126AMH Power to ask questions Division 4H — Exportation of goods to Japan
s 126ANA Definitions s 126ANB Record keeping obligations s 126ANC Power to require records s 126AND Power to ask questions Division 4J — Exportation of goods to China
s 126AOA Definitions s 126AOB Record keeping obligations s 126AOC Power to require records s 126AOD Power to ask questions Division 4K — Exportation of goods to Hong Kong, China
s 126APA Definitions s 126APB Record keeping obligations s 126APC Power to require records s 126APD Power to ask questions Division 4L — Exportation of goods to Parties to the Regional Comprehensive Economic Partnership Agreement
s 126AQA Definitions s 126AQB Record keeping obligations s 126AQC Power to require records s 126AQD Power to ask questions s 126AQE Approved exporters and Declarations of Origin s 126AQF RCEP Register of Approved Exporters s 126AQG Inclusion of information in approved exporter database Division 4M — Exportation of goods to the United Kingdom
s 126ARA Definitions s 126ARB Record keeping obligations s 126ARC Power to require records s 126ARD Power to ask questions Division 4N — Exportation of goods to the United Arab Emirates
s 126ASA Definitions s 126ASB Record keeping obligations s 126ASC Power to require records s 126ASD Power to ask questions Division 5 — Miscellaneous , No provisions
Volume 2
s 126A Export of installations s 126B Export of goods from installations s 126C Size of exporting vessel Part VIA — Electronic communications
s 126D Comptroller‑General of Customs to maintain information systems s 126DA Communications standards and operation s 126DB Authentication of certain electronic communications s 126DC Records of certain electronic communications s 126DD Authentication, records and Electronic Transactions Act 1999 s 126E Communication to Department when information system is temporarily inoperative s 126F Payment when information system is temporarily inoperative s 126G Meaning of temporarily inoperative s 126H Comptroller‑General of Customs may arrange for use of computer programs to make decisions etc Part VII — Ships’ stores and aircraft’s stores
s 127 Use of ships’ and aircraft’s stores s 128 Unshipment of ships’ and aircraft’s stores s 129 Ships’ and aircraft’s stores not to be taken on board without approval s 130 Ship’s and aircraft’s stores exempt from duty s 130A Entry not required for ship’s or aircraft’s stores s 130B Payment of duty on ship’s or aircraft’s stores s 130C Interpretation Part VIII — The duties
Division 1 — The payment and computation of duties generally
s 131A Fish caught by Australian ships s 131AA No duty on goods for Timor Sea petroleum activities purpose s 131B Liability of Commonwealth authorities to pay duties of Customs s 132 Rate of import duty s 132AA When import duty must be paid s 132A Prepayment of duty s 132B Declared period quotas—effect on rates of import duty s 132C Revocation and variation of quota orders s 132D Service of quota orders etc s 133 Export duties s 134 Weights and measures s 135 Proportion s 136 Manner of fixing duty s 137 Manner of determining volumes of, and fixing duty on, beer s 142 Measurement for duty s 145 Value of goods sold s 148 Derelict goods dutiable s 149 Duty on goods in report of cargo that are not produced or landed s 150 Samples s 152 Alterations to agreements where duty altered Division 1AA — Calculation of duty on certain alcoholic beverages
s 153AA Meaning of alcoholic beverage s 153AB Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages s 153AC Rules for working out strength of prescribed alcoholic beverages s 153AD Obscuration Division 1A — Rules of origin of preference claim goods
s 153A Purpose of Division s 153B Definitions s 153C Total expenditure of factory on materials s 153D Allowable expenditure of factory on materials s 153E Calculation of the cost of materials received at a factory s 153F Allowable expenditure of factory on labour s 153G Allowable expenditure of factory on overheads s 153H Unmanufactured goods s 153L Manufactured goods originating in Papua New Guinea or a Forum Island Country s 153LA Modification of section 153L in special circumstances s 153M Manufactured goods originating in a particular Developing Country s 153N Manufactured goods originating in a Developing Country but not in any particular Developing Country s 153NA Manufactured goods originating in a Least Developed Country s 153P Manufactured goods originating in Canada s 153Q Manufactured goods originating in a country that is not a preference country s 153R Are goods commercially manufactured in Australia? s 153S Rule against double counting Division 1BA — Singaporean originating goods
Subdivision A — Preliminary
s 153XC Simplified outline of this Division s 153XD Interpretation Subdivision B — Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia
s 153XE Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia Subdivision C — Goods produced in Singapore, or in Singapore and Australia, from originating materials
s 153XF Goods produced in Singapore, or in Singapore and Australia, from originating materials Subdivision D — Goods produced in Singapore, or in Singapore and Australia, from non‑originating materials
s 153XG Goods produced in Singapore, or in Singapore and Australia, from non‑originating materials s 153XH Packaging materials and containers Subdivision E — Goods that are accessories, spare parts, tools or instructional or other information materials
s 153XI Goods that are accessories, spare parts, tools or instructional or other information materials Subdivision F — Consignment
s 153XJ Consignment Subdivision G — Regulations
s 153XK Regulations Division 1C — US originating goods
Subdivision A — Preliminary
s 153Y Simplified outline s 153YA Interpretation Subdivision B — Goods wholly obtained or produced entirely in the US
s 153YB Goods wholly obtained or produced entirely in the US Subdivision C — Goods produced entirely in the US or in the US and Australia exclusively from originating materials
s 153YC Goods produced entirely in the US or in the US and Australia exclusively from originating materials Subdivision D — Goods produced in the US, or in the US and Australia, from non‑originating materials
s 153YD Goods produced in the US, or in the US and Australia, from non‑originating materials Subdivision F — Goods that are standard accessories, spare parts or tools
s 153YJ Goods that are standard accessories, spare parts or tools Subdivision G — Packaging materials and containers
s 153YK Packaging materials and containers Subdivision H — Consignment
s 153YL Consignment Subdivision I — Regulations
s 153YM Regulations Division 1D — Thai originating goods
Subdivision A — Preliminary
s 153Z Simplified outline s 153ZA Interpretation Subdivision B — Wholly obtained goods of Thailand
s 153ZB Wholly obtained goods of Thailand Subdivision C — Goods produced entirely in Thailand or in Thailand and Australia
s 153ZC Goods produced entirely in Thailand or in Thailand and Australia Subdivision D — Goods that are standard accessories, spare parts or tools
s 153ZF Goods that are standard accessories, spare parts or tools Subdivision E — Packaging materials and containers
s 153ZG Packaging materials and containers Subdivision F — Consignment
s 153ZH Consignment Subdivision G — Regulations
s 153ZI Regulations Division 1E — New Zealand originating goods
Subdivision A — Preliminary
s 153ZIA Simplified outline s 153ZIB Interpretation Subdivision B — Goods wholly obtained or produced in New Zealand or New Zealand and Australia
s 153ZIC Goods wholly obtained or produced in New Zealand or New Zealand and Australia Subdivision C — Goods produced in New Zealand or New Zealand and Australia from originating materials
s 153ZID Goods produced in New Zealand or New Zealand and Australia from originating materials Subdivision D — Goods produced in New Zealand or New Zealand and Australia from non‑originating materials
s 153ZIE Goods produced in New Zealand or New Zealand and Australia from non‑originating materials s 153ZIF Packaging materials and containers Subdivision E — Goods that are standard accessories, spare parts or tools
s 153ZIG Goods that are standard accessories, spare parts or tools Subdivision F — Goods wholly manufactured in New Zealand
s 153ZIH Goods wholly manufactured in New Zealand Subdivision G — Non‑qualifying operations
s 153ZIJ Non‑qualifying operations Subdivision H — Consignment
s 153ZIK Consignment Subdivision I — Regulations
s 153ZIKA Regulations Division 1EA — Peruvian originating goods
Subdivision A — Preliminary
s 153ZIL Simplified outline of this Division s 153ZIM Interpretation Subdivision B — Goods wholly obtained or produced entirely in Peru or in Peru and Australia
s 153ZIN Goods wholly obtained or produced entirely in Peru or in Peru and Australia Subdivision C — Goods produced in Peru, or in Peru and Australia, from originating materials
s 153ZIO Goods produced in Peru, or in Peru and Australia, from originating materials Subdivision D — Goods produced in Peru, or in Peru and Australia, from non‑originating materials
s 153ZIP Goods produced in Peru, or in Peru and Australia, from non‑originating materials s 153ZIQ Packaging materials and containers Subdivision E — Goods that are accessories, spare parts, tools or instructional or other information materials
s 153ZIR Goods that are accessories, spare parts, tools or instructional or other information materials Subdivision F — Consignment
s 153ZIS Consignment Subdivision G — Regulations
s 153ZIT Regulations Division 1F — Chilean originating goods
Subdivision A — Preliminary
s 153ZJA Simplified outline s 153ZJB Interpretation Subdivision B — Wholly obtained goods of Chile
s 153ZJC Wholly obtained goods of Chile Subdivision C — Goods produced in Chile from originating materials
s 153ZJD Goods produced in Chile from originating materials Subdivision D — Goods produced in Chile, or Chile and Australia, from non‑originating materials
s 153ZJE Goods produced in Chile, or Chile and Australia, from non‑originating materials s 153ZJF Packaging materials and containers Subdivision E — Goods that are accessories, spare parts, tools or instructional or other information resources
s 153ZJG Goods that are accessories, spare parts, tools or instructional or other information resources Subdivision F — Non‑qualifying operations
s 153ZJH Non‑qualifying operations Subdivision G — Consignment
s 153ZJI Consignment Subdivision H — Regulations
s 153ZJJ Regulations Division 1G — ASEAN‑Australia‑New Zealand (AANZ) originating goods
Subdivision A — Preliminary
s 153ZKA Simplified outline s 153ZKB Interpretation Subdivision B — Wholly obtained goods of a Party
s 153ZKC Wholly obtained goods of a Party Subdivision C — Goods produced from originating materials
s 153ZKD Goods produced from originating materials Subdivision D — Goods produced from non‑originating materials
s 153ZKE Goods produced from non‑originating materials s 153ZKG Non‑qualifying operations or processes s 153ZKH Packaging materials and containers Subdivision E — Goods that are accessories, spare parts, tools or instructional or other information materials
s 153ZKI Goods that are accessories, spare parts, tools or instructional or other information materials Subdivision F — Consignment
s 153ZKJ Consignment Subdivision G — Regulations
s 153ZKJA Regulations Division 1GA — Pacific Islands originating goods
Subdivision A — Preliminary
s 153ZKK Simplified outline of this Division s 153ZKL Interpretation Subdivision B — Goods wholly obtained or produced in a Party
s 153ZKM Goods wholly obtained or produced in a Party Subdivision C — Goods produced from originating materials
s 153ZKN Goods produced from originating materials Subdivision D — Goods produced from non‑originating materials
s 153ZKO Goods produced from non‑originating materials s 153ZKP Packaging materials and containers Subdivision E — Goods that are accessories, spare parts, tools or instructional or other information materials
s 153ZKQ Goods that are accessories, spare parts, tools or instructional or other information materials Subdivision F — Consignment
s 153ZKR Consignment Subdivision G — Regulations
s 153ZKS Regulations Division 1GB — Trans‑Pacific Partnership originating goods
Subdivision A — Preliminary
s 153ZKT Simplified outline of this Division s 153ZKU Interpretation Subdivision B — Goods wholly obtained or produced entirely in the territory of one or more of the Parties
s 153ZKV Goods wholly obtained or produced entirely in the territory of one or more of the Parties Subdivision C — Goods produced from originating materials
s 153ZKW Goods produced from originating materials Subdivision D — Goods produced from non‑originating materials
s 153ZKX Goods produced from non‑originating materials s 153ZKY Packaging materials and containers Subdivision E — Goods that are accessories, spare parts, tools or instructional or other information materials
s 153ZKZ Goods that are accessories, spare parts, tools or instructional or other information materials Subdivision F — Consignment
s 153ZKZA Consignment Subdivision G — Regulations
s 153ZKZB Regulations Division 1H — Malaysian originating goods
Subdivision A — Preliminary
s 153ZLA Simplified outline s 153ZLB Interpretation Subdivision B — Goods wholly obtained or produced in Malaysia or in Malaysia and Australia
s 153ZLC Goods wholly obtained or produced in Malaysia or in Malaysia and Australia Subdivision C — Goods produced in Malaysia, or in Malaysia and Australia, from originating materials
s 153ZLD Goods produced in Malaysia, or in Malaysia and Australia, from originating materials Subdivision D — Goods produced in Malaysia, or in Malaysia and Australia, from non‑originating materials
s 153ZLE Goods produced in Malaysia, or in Malaysia and Australia, from non‑originating materials s 153ZLF Packaging materials and containers s 153ZLG Non‑qualifying operations Subdivision E — Goods that are accessories, spare parts, tools or instructional or other information materials
s 153ZLH Goods that are accessories, spare parts, tools or instructional or other information materials Subdivision F — Consignment
s 153ZLI Consignment Subdivision G — Regulations
s 153ZLJ Regulations Division 1HA — Indonesian originating goods
Subdivision A — Preliminary
s 153ZLJA Simplified outline of this Division s 153ZLK Interpretation Subdivision B — Goods wholly obtained or produced in Indonesia
s 153ZLL Goods wholly obtained or produced in Indonesia Subdivision C — Goods produced in Indonesia from originating materials
s 153ZLM Goods produced in Indonesia from originating materials Subdivision D — Goods produced in Indonesia, or in Indonesia and Australia, from non‑originating materials
s 153ZLN Goods produced in Indonesia, or in Indonesia and Australia, from non‑originating materials s 153ZLO Packaging materials and containers Subdivision E — Consignment and exhibition
s 153ZLP Consignment s 153ZLQ Exhibition Subdivision F — Regulations
s 153ZLR Regulations Division 1J — Korean originating goods
Subdivision A — Preliminary
s 153ZMA Simplified outline of this Division s 153ZMB Interpretation Subdivision B — Goods wholly obtained in Korea or in Korea and Australia
s 153ZMC Goods wholly obtained in Korea or in Korea and Australia Subdivision C — Goods produced in Korea, or in Korea and Australia, from originating materials
s 153ZMD Goods produced in Korea, or in Korea and Australia, from originating materials Subdivision D — Goods produced in Korea, or in Korea and Australia, from non‑originating materials
s 153ZME Goods produced in Korea, or in Korea and Australia, from non‑originating materials s 153ZMF Packaging materials and containers Subdivision E — Non‑qualifying operations
s 153ZMG Non‑qualifying operations Subdivision F — Other matters
s 153ZMH Consignment s 153ZMI Outward processing zones on the Korean Peninsula s 153ZMJ Regulations Division 1JA — Indian originating goods
Subdivision A — Preliminary
s 153ZMK Simplified outline of this Division s 153ZML Interpretation Subdivision B — Goods wholly obtained or produced in India or in India and Australia
s 153ZMM Goods wholly obtained or produced in India or in India and Australia Subdivision C — Goods produced in India, or in India and Australia, from non‑originating materials
s 153ZMN Goods produced in India, or in India and Australia, from non‑originating materials s 153ZMO Non‑qualifying operations Subdivision D — Packaging materials and containers
s 153ZMP Packaging materials and containers Subdivision E — Consignment
s 153ZMQ Consignment Subdivision F — Regulations
s 153ZMR Regulations Division 1K — Japanese originating goods
Subdivision A — Preliminary
s 153ZNA Simplified outline of this Division s 153ZNB Interpretation Subdivision B — Goods wholly obtained in Japan
s 153ZNC Goods wholly obtained in Japan Subdivision C — Goods produced in Japan from originating materials
s 153ZND Goods produced in Japan from originating materials Subdivision D — Goods produced in Japan, or in Japan and Australia, from non‑originating materials
s 153ZNE Goods produced in Japan, or in Japan and Australia, from non‑originating materials s 153ZNF Packaging materials and containers s 153ZNG Non‑qualifying operations Subdivision E — Consignment
s 153ZNH Consignment Subdivision F — Regulations
s 153ZNI Regulations Division 1L — Chinese originating goods
Subdivision A — Preliminary
s 153ZOA Simplified outline of this Division s 153ZOB Interpretation Subdivision B — Goods wholly obtained or produced in the territory of China
s 153ZOC Goods wholly obtained or produced in the territory of China Subdivision C — Goods produced in China, or in China and Australia, from originating materials
s 153ZOD Goods produced in China, or in China and Australia, from originating materials Subdivision D — Goods produced in China, or in China and Australia, from non‑originating materials
s 153ZOE Goods produced in China, or in China and Australia, from non‑originating materials s 153ZOF Packaging materials and containers Subdivision E — Goods that are accessories, spare parts or tools
s 153ZOG Goods that are accessories, spare parts or tools Subdivision F — Non‑qualifying operations
s 153ZOH Non‑qualifying operations Subdivision G — Consignment
s 153ZOI Consignment Subdivision H — Regulations
s 153ZOJ Regulations Division 1M — Hong Kong originating goods
Subdivision A — Preliminary
s 153ZPA Simplified outline of this Division s 153ZPB Interpretation Subdivision B — Goods wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia
s 153ZPC Goods wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia Subdivision C — Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from originating materials
s 153ZPD Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from originating materials Subdivision D — Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from non‑originating materials
s 153ZPE Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from non‑originating materials s 153ZPF Packaging materials and containers Subdivision E — Goods that are accessories, spare parts, tools or instructional or other information materials
s 153ZPG Goods that are accessories, spare parts, tools or instructional or other information materials Subdivision F — Consignment
s 153ZPH Consignment Subdivision G — Regulations
s 153ZPI Regulations Division 1N — Regional Comprehensive Economic Partnership (RCEP) originating goods
Subdivision A — Preliminary
s 153ZQA Simplified outline of this Division s 153ZQB Interpretation Subdivision B — Goods wholly obtained or produced in a Party
s 153ZQC Goods wholly obtained or produced in a Party Subdivision C — Goods produced from originating materials
s 153ZQD Goods produced from originating materials Subdivision D — Goods produced from non‑originating materials
s 153ZQE Goods produced from non‑originating materials s 153ZQF Packaging materials and containers s 153ZQG Accessories, spare parts, tools or instructional or other information materials s 153ZQH Non‑qualifying operations or processes Subdivision E — Consignment
s 153ZQI Consignment Subdivision F — Regulations
s 153ZQJ Regulations Division 1P — UK originating goods
Subdivision A — Preliminary
s 153ZRA Simplified outline of this Division s 153ZRB Interpretation Subdivision B — Goods wholly obtained or produced in the United Kingdom or in the United Kingdom and Australia
s 153ZRC Goods wholly obtained or produced in the United Kingdom or in the United Kingdom and Australia Subdivision C — Goods produced in the United Kingdom, or in the United Kingdom and Australia, from originating materials
s 153ZRD Goods produced in the United Kingdom, or in the United Kingdom and Australia, from originating materials Subdivision D — Goods produced in the United Kingdom, or in the United Kingdom and Australia, from non‑originating materials
s 153ZRE Goods produced in the United Kingdom, or in the United Kingdom and Australia, from non‑originating materials s 153ZRF Packaging materials and containers Subdivision E — Goods that are accessories, spare parts, tools or instructional or other information materials
s 153ZRG Goods that are accessories, spare parts, tools or instructional or other information materials Subdivision F — Consignment
s 153ZRH Consignment Subdivision G — Regulations
s 153ZRI Regulations Division 1Q — UAE originating goods
Subdivision A — Preliminary
s 153ZSA Simplified outline of this Division s 153ZSB Interpretation Subdivision B — Goods wholly obtained or produced in the United Arab Emirates
s 153ZSC Goods wholly obtained or produced in the United Arab Emirates Subdivision C — Goods produced in the United Arab Emirates, or in the United Arab Emirates and Australia, from originating materials
s 153ZSD Goods produced in the United Arab Emirates, or in the United Arab Emirates and Australia, from originating materials Subdivision D — Goods produced in the United Arab Emirates, or in the United Arab Emirates and Australia, from non‑originating materials
s 153ZSE Goods produced in the United Arab Emirates, or in the United Arab Emirates and Australia, from non‑originating materials s 153ZSF Accessories, spare parts, tools or instructional or other information materials s 153ZSG Non‑qualifying operations Subdivision E — Packaging materials and containers
s 153ZSH Packaging materials and containers Subdivision F — Consignment
s 153ZSI Consignment Subdivision G — Regulations
s 153ZSJ Regulations Division 2 — Valuation of imported goods
s 154 Interpretation s 155 Interpretation—Buying commission s 156 Interpretation—Identical goods and similar goods s 157 Interpretation—Royalties s 158 Interpretation—Transportation costs s 159 Value of imported goods s 160 Inability to determine a value of imported goods by reason of insufficient or unreliable information s 161 Transaction value s 161A Identical goods value s 161B Similar goods value s 161C Deductive (contemporary sales) value s 161D Deductive (later sales) value s 161E Deductive (derived goods sales) value s 161F Computed value s 161G Fall‑back value s 161H When transaction value unable to be determined s 161J Value of goods to be in Australian currency s 161K Owner to be advised of value of goods s 161L Review of determinations and other decisions Division 3 — Payment and recovery of deposits, refunds, unpaid duty etc.
s 162 Delivery of goods upon giving of security or undertaking for payment of duty, GST and luxury car tax s 162A Delivery of goods on the giving of a general security or undertaking for payment of duty, GST and luxury car tax s 162AA Applications to deal with goods imported temporarily without duty s 162B Pallets used in international transport s 163 Refunds etc. of duty s 164B Refunds of export duty s 165 Recovery of unpaid duty etc s 165A Refunds etc. may be applied against unpaid duty s 166 No refund if duty altered Division 4 — Disputes as to duty
s 167 Payments under protest Part IX — Drawbacks
s 168 Drawbacks of import duty Part X — The coasting trade
s 175 Goods not to be transferred between certain vessels Part XA — Australian Trusted Trader Programme
Division 1 — Preliminary
s 176 Establishment of the Australian Trusted Trader Programme Division 2 — Trusted trader agreement
Subdivision A — Entry into trusted trader agreement
s 176A Trusted trader agreement may be entered into s 176B Nomination process Subdivision C — General provisions relating to trusted trader agreements
s 178 Terms and conditions of trusted trader agreements s 178A Variation, suspension or termination of trusted trader agreements Division 3 — Register of Trusted Trader Agreements
s 178B Register of Trusted Trader Agreements Division 4 — Rules
s 179 Rules Part XB — Controlled trials
Division 1 — Preliminary
s 179A Simplified outline of this Part s 179B Application of this Part Division 2 — Obligations and benefits under controlled trials
s 179C Obligations under controlled trials s 179D Benefits under controlled trials Division 3 — Participation in controlled trials
s 179E Approval of participation in controlled trials s 179F Application to participate in controlled trial s 179G Election to participate in controlled trial s 179H Conditions of approvals s 179J Variation, suspension or revocation of approvals Division 4 — Instruments
s 179K General qualification criteria for any controlled trial s 179L Rules specific to a controlled trial Part XI — Agents and customs brokers
Division 1 — Preliminary
s 180 Interpretation Division 2 — Rights and liabilities of agents
s 181 Authorised agents s 182 Authority to be produced s 183 Agents personally liable s 183A Principal liable for agents acting Division 3 — Licensing of customs brokers
s 183B Interpretation s 183C Grant of licence s 183CA Application for licence s 183CB Reference of application to Committee s 183CC Requirements for grant of licence s 183CCA Notice of refusal to grant a broker’s licence s 183CD Eligibility to be nominee s 183CE Original endorsement on licence s 183CF Variation of licences s 183CG Licence granted subject to conditions s 183CGA Comptroller‑General of Customs may impose additional conditions to which a broker’s licence is subject s 183CGB Comptroller‑General of Customs may vary the conditions to which a broker’s licence is subject s 183CGC Breach of conditions of a broker’s licence s 183CH Duration of licence s 183CJ Renewal of licence s 183CJA Licence charges s 183CK Security s 183CM Nominees s 183CN Removal of nominee s 183CP Notice to nominate new nominee Division 4 — Suspension, cancellation and non‑renewal of licences
s 183CQ Investigation of matters relating to a broker’s licence s 183CR Interim suspension by Comptroller‑General of Customs s 183CS Powers of Comptroller‑General of Customs s 183CSA Cancellation of broker’s licence on request s 183CT Effect of suspension Division 5 — National Customs Brokers Licensing Advisory Committee
s 183D National Customs Brokers Licensing Advisory Committee s 183DA Constitution of Committee s 183DB Remuneration and allowances s 183DC Acting Chair s 183DD Deputy member s 183E Procedure of Committees s 183F Evidence s 183G Proceedings in private s 183H Determination of questions before a Committee s 183J Customs broker affected by investigations to be given notice s 183K Summoning of witnesses s 183N Committee may examine upon oath or affirmation s 183P Offences by witness s 183Q Statements by witness s 183R Witness fees s 183S Representation by counsel etc s 183T Protection of members s 183U Protection of barristers, witnesses etc Division 6 — Giving of notices or summons , No provisions
Volume 3
s 183UAA Giving of notices or summons Part XII — Officers
Division 1 — Powers of officers
Subdivision A — Preliminary
s 183UA Definitions s 183UB Law relating to legal professional privilege not affected s 183UC Comptroller‑General of Customs may give directions concerning the exercise of powers under this Division s 183UD Judges who may issue seizure warrants for goods in transit Subdivision B — General regulatory powers
s 186 General powers of examination of goods subject to customs control s 186AA General powers of examination of goods loaded onto or unloaded from ships or aircraft s 186A Power to make copies of, and take extracts from, documents in certain circumstances s 186B Compensation for damage caused by copying s 187 Power to board and search s 188 Boarding s 189 Searching s 189A Officers may carry arms in certain circumstances s 190 Securing goods s 191 Seals etc. not to be broken s 192 Seals etc. on ship or aircraft in port bound to another port within Commonwealth s 193 Officers may enter and remain upon coasts etc s 194 Ships on service may be moored in any place s 195 Power to question passengers etc s 195A Power to question persons found in restricted areas s 196C Power to question persons claiming packages s 197 Power to stop conveyances about to leave a Customs place Subdivision C — Search warrants in respect of things believed to be evidential material
s 198 When search warrants relating to premises can be issued s 199 The things that are authorised by a search warrant relating to premises s 199A When search warrants relating to persons can be issued s 199B The things that are authorised by a search warrant relating to a person s 200 Use of equipment to examine or process things s 201 Use of electronic equipment on or in premises s 201AA Use of electronic equipment at other place s 201A Person with knowledge of a computer or a computer system to assist access etc s 201B Accessing data held on other premises—notification to occupier of that premises s 202 Compensation for damage to equipment or data s 202A Copies of seized things to be provided s 202B Relationship of this Subdivision to parliamentary privileges and immunities Subdivision D — Seizure of goods believed to be forfeited goods
s 203 When seizure warrants for forfeited goods can be issued s 203A The things that are authorised by seizure warrants for forfeited goods s 203B Seizure without warrant of special forfeited goods, or of evidential material relating to special forfeited goods, at a Customs place s 203C Seizure without warrant of narcotic goods or of evidential material relating to narcotic goods at other places s 203CA Seizure without warrant of certain goods on ship or aircraft in the Protected Zone s 203CB Seizure without warrant of certain other goods in the Protected Zone s 203D How an authorised person is to exercise certain powers Subdivision DA — Seizure of certain goods in transit
s 203DA When seizure warrants for goods in transit can be issued s 203DB The things that are authorised by seizure warrants for goods in transit Subdivision E — Provisions applicable both to search and seizure warrants
s 203E Conduct of ordinary searches and frisk searches s 203F Announcement before entry s 203G Details of warrant to be given to occupier s 203H Occupier entitled to be present during search or seizure s 203HA Requirement to provide name or address etc s 203J Availability of assistance and use of force in executing a warrant s 203K Specific powers available to executing officers s 203L Use of animals in executing a warrant s 203M Warrants by telephone or other electronic means s 203N Receipts for things seized under warrant s 203P Offence for making false statements in warrants s 203Q Offences relating to telephone warrants Subdivision F — Dealing with things seized as evidential material
s 203R Retention of things seized as evidential material s 203S Magistrate may permit a thing seized as evidential material to be retained Subdivision G — Dealing with goods seized as forfeited goods
s 203SA Subdivision does not apply to seized transit goods s 203T Seizure of protected objects s 204 Seized goods to be secured s 205 Requirement to serve seizure notices s 205A Matters to be dealt with in seizure notices s 205B Claim for return of goods seized s 205C Treatment of goods seized if no claim for return is made s 205D Treatment of goods seized if a claim for return is made—general s 205E Magistrate may permit goods seized to be retained s 205EA Treatment of goods seized if a claim for return is made—suspected prohibited psychoactive substances s 205EB Extending the period for instituting proceedings for recovery of suspected prohibited psychoactive substances s 205EC Proceedings for recovery of suspected prohibited psychoactive substances s 205F Right of compensation in certain circumstances for goods disposed of or destroyed s 205G Effect of forfeiture s 206 Immediate disposal of certain goods s 207 Immediate disposal of narcotic goods s 208 Release of goods on security s 208C Service by post s 208D Disposal of forfeited goods s 208DA Disposal of narcotic‑related goods other than narcotic goods s 208E Sales subject to conditions s 209 Power to impound certain forfeited goods and release them on payment of duty and penalty s 209A Destruction or concealment of evidential material or forfeited goods Subdivision GA — Dealing with goods in transit seized under a section 203DA warrant
s 209B Subdivision applies to seized transit goods s 209C Seized goods to be secured s 209D Requirement to serve seizure notices s 209E Matters to be dealt with in seizure notices s 209F Application for return of seized goods s 209G Status of goods seized if no application for return is made s 209H Right of compensation for certain goods disposed of or destroyed s 209I Effect of forfeiture s 209J Immediate disposal of unsafe goods s 209K Disposal of forfeited goods s 209L Service by post Subdivision GB — Surrender of prescribed prohibited imports
s 209M Application of Subdivision s 209N Surrender of goods s 209P Effect of surrender s 209Q Right of compensation in certain circumstances for goods disposed of or destroyed s 209R Disposal of surrendered goods Subdivision GC — Post‑importation permission
s 209S Definitions s 209T Application of Subdivision s 209U Power to detain goods s 209V Detained goods to be secured s 209W Requirement to serve detention notice s 209X Matters to be dealt with in detention notices s 209Y Effect of detaining goods s 209Z Evidence not provided or permission not granted or given s 209ZA Evidence provided and permission granted or given s 209ZB Service by post s 209ZC Liability for detention of goods Subdivision H — Arrest and related matters
s 210 Power of arrest without warrant s 210A Use of force in making arrest s 210B Person to be informed of grounds of arrest s 211 Power to conduct a frisk search of an arrested person s 211A Power to conduct an ordinary search of an arrested person s 212 How arrested person to be dealt with s 213 Requirement to provide name etc Subdivision HA — Information about people working in restricted areas or issued with security identification cards
s 213A Providing an authorised officer with information about people working in restricted areas s 213B Provision of information about people issued with security identification cards Subdivision J — General powers to monitor and audit
s 214AA Occupier of premises s 214AB What are monitoring powers ? s 214AC Monitoring officers s 214ACA Monitoring officer to notify occupier of premises of the occupier’s rights and obligations s 214AD Notice of proposal to exercise monitoring powers s 214AE Exercise of monitoring powers with consent s 214AF Exercise of monitoring powers under a warrant s 214AG Warrants may be granted by telephone or other electronic means s 214AH Monitoring officer may ask questions s 214AI Monitoring officer may ask for assistance s 214AJ Compensation for damage to electronic equipment s 214B Powers of officers for purposes of Customs Tariff (Anti‑Dumping) Act 1975 Subdivision JA — Powers to monitor and audit—Australia‑United States Free Trade Agreement
s 214BAA Simplified outline s 214BAB Definitions s 214BAC AUSFTA verification powers s 214BAD Appointment of verification officers s 214BAE Verification officers may enter premises and exercise AUSFTA verification powers with consent s 214BAF US customs officials may accompany verification officers s 214BAG Availability of assistance in exercising AUSFTA verification powers s 214BAH Verification officer may ask questions s 214BAI Verification officer may ask for assistance s 214BAJ Verification officer may disclose information to US s 214BAK Operation of electronic equipment at premises s 214BAL Compensation for damage to electronic equipment Subdivision K — Miscellaneous
s 214BA Nature of functions of magistrate under sections 203S and 205E s 215 Collector may impound documents s 217 Translations of foreign invoices s 218 Samples s 218A Disposal of certain abandoned goods Division 1B — Detention and search of suspects
Subdivision A — Detention and frisk search of suspects
s 219L Detention for frisk search s 219M Frisk search s 219N Power to require the production of things s 219P Persons to whom section 219R applies Subdivision B — Detention and external search of suspects
s 219Q Detention for external search s 219R External search s 219RAA Videotape record may be made of external search Subdivision C — Detention and internal search of persons suspected of internally concealing substances etc.
s 219RA Certain Judges and Magistrates eligible to give orders under this Subdivision s 219S Initial detention s 219SA Internal non‑medical scan using prescribed equipment s 219SB Seeking detention order following invitation to consent to internal non‑medical scan s 219T Initial order for detention s 219U Renewal of order for detention s 219V Arrangement for internal medical search s 219W Detention under this Subdivision s 219X Detainee becoming in need of protection s 219Y Applications for orders under this Subdivision s 219Z Internal medical search by medical practitioner Subdivision CA — Prescribed equipment for external searches and internal non‑medical scans
s 219ZAA Use of prescribed equipment for external search or internal non‑medical scan s 219ZAB Prescribing equipment for use in external searches and internal non‑medical scans s 219ZAC Authorising officers to use prescribed equipment for external search or internal non‑medical scan s 219ZAD Giving a record of invitation and consent, or a copy of order s 219ZAE Records of results of external search or internal non‑medical scan Subdivision D — Detention generally
s 219ZA Detention officers s 219ZB Detention places s 219ZC Detention under this Division s 219ZD Detainees not fluent in English s 219ZE Release from, or cessation of, detention Subdivision E — Medical practitioners
s 219ZF Conduct of internal medical search s 219ZG Medical practitioner may take action to preserve detainee’s life s 219ZH Medical practitioner to answer questions and prepare report s 219ZJ Proceedings against medical practitioners Division 1BA — Detention and search of persons for purposes of law enforcement co‑operation
Subdivision A — Preliminary
s 219ZJA Definitions s 219ZJAA Prescribed State or Territory offences Subdivision B — Powers to detain
s 219ZJB Detention of person suspected of committing serious Commonwealth offence or prescribed State or Territory offence s 219ZJC Detention of person subject to warrant or bail condition s 219ZJCA Detention of person for national security or security of a foreign country Subdivision C — Matters affecting detention generally
s 219ZJD Search of person detained under this Division s 219ZJE Comptroller‑General of Customs must give directions about detaining persons under this Division s 219ZJF Detainees to be given reasons for detention and shown identification on request s 219ZJG Use of force in relation to detention s 219ZJH Moving detained persons s 219ZJI Detainees not fluent in English s 219ZJJ Detention of minors Division 1C — Judges and Magistrates
s 219ZK Nature of functions of Judge or Magistrate s 219ZL Protection of Judge or Magistrate Division 2 — Protection to officers
s 220 Reasonable cause for seizure a bar to action s 221 Notice of action to be given s 222 Defect in notice not to invalidate s 223 No evidence to be produced but that contained in notice s 224 Officer may tender amends s 225 Commencement of proceedings against officers s 226 Time for commencing action s 227 Security may be required Division 3 — Evidence
s 227AA Evidence may be used in prosecutions etc Part XIIA — Special provisions relating to prohibited items
s 227A Overview of Part s 227B Definitions s 227C Ships and aircraft to which this Part applies s 227D Items to which this Part applies s 227E Approved storage for prohibited items s 227F Officer may take custody of items s 227G Compensation for damage etc. to items Part XIII — Penal Provisions
Division 1 — Forfeitures
s 228 Forfeited ships and aircraft s 228A Forfeited resources installations s 228B Forfeited sea installations s 228C Forfeited offshore electricity installations s 229 Forfeited goods s 229A Proceeds of drug trafficking liable to forfeiture s 230 Forfeited packages and goods Division 2 — Penalties
s 231 Assembly for unlawful purposes s 232A Rescuing goods and assaulting officers s 233 Smuggling and unlawful importation and exportation s 233A Master not to use or allow use of ship for smuggling etc s 233AB Penalties for offences against sections 233 and 233A s 233BAA Special offence relating to tier 1 goods s 233BAB Special offence relating to tier 2 goods s 233BABAA UN‑sanctioned goods s 233BABAB Special offences for importation of UN‑sanctioned goods s 233BABAC Special offences for exportation of UN‑sanctioned goods s 233BABAD Offences involving tobacco products s 233BABAE Offence for bringing restricted goods into Australia s 233BABAF Using information held by the Commonwealth s 233BABA Protection from criminal responsibility s 233BAC Evidence relating to approval for import or export s 233BA Evidence of Analyst s 233C Offence for giving false or misleading information in relation to UN‑sanctioned goods s 234 Customs offences s 234AA Places set aside for purposes of Act s 234A Unauthorised entry to places and on ships, aircraft or wharves s 234AB Unauthorised use of cameras and sound recorders s 234ABA Officers may direct unauthorised persons to leave restricted areas s 236 Aiders and abettors s 237 Attempts s 239 Penalties in addition to forfeitures s 240 Commercial documents to be kept s 240AA Authorised officer may require person to produce commercial documents s 240AB Verifying communications to Department s 240AC Authorised officer may require person to produce record Division 3 — Recovery of pecuniary penalties for dealings in narcotic goods
s 243A Interpretation s 243AB Effective control of property s 243B Pecuniary penalties s 243C Assessment of pecuniary penalty s 243CA Court may lift corporate veil etc s 243D Presumption of illegality of importation s 243E Court may make restraining order against property s 243F Court may make further orders s 243G Official Trustee to discharge pecuniary penalty s 243H Revocation of order under section 243E s 243J Pecuniary penalty a charge on property s 243K Contravention of restraining orders s 243L Sale of property before bankruptcy s 243M Duties of the Official Trustee after receiving notice of presentation of creditor’s petition etc s 243N Protection of Official Trustee from personal liability in certain cases s 243NA Indemnification of Official Trustee s 243NB Indemnification of Official Receivers etc s 243P Costs etc. payable to Official Trustee s 243Q Notices s 243R Reduction of pecuniary penalty s 243S Jurisdiction of the Court Division 4 — Provisions relating to certain strict liability offences
s 243SA Failure to answer questions s 243SB Failure to produce documents or records s 243SC Preservation of the privilege against self‑incrimination s 243T False or misleading statements resulting in loss of duty s 243U False or misleading statements not resulting in loss of duty s 243V False or misleading statements in cargo reports or outturn reports s 243W Electronic communications to Department to be treated as statements to Comptroller‑General of Customs Division 5 — Infringement notices
s 243X Infringement notices—general s 243Y Infringement notices—forfeiture of goods that are prohibited imports if infringement notice paid s 243Z Infringement notices—right of compensation in certain circumstances for goods disposed of or destroyed Part XIV — Customs prosecutions
s 244 Meaning of Customs prosecution s 245 Institution of prosecutions s 247 Prosecutions in accordance with practice rules s 248 State Court practice s 249 Commencement of prosecutions s 250 Information to be valid if in words of Act s 250A Property in goods subject to customs control s 251 No objection for informality s 252 Conviction not to be quashed s 253 Protection to witnesses s 254 Defendant competent witness s 255 Averment of prosecutor sufficient s 256 Proof of proclamation etc s 257 Conduct by directors, employees or agents s 259 Collector may levy on goods in his or her possession s 261 Imprisonment not to release penalty s 263 Parties may recover costs s 264 Application of penalties Part XV — Tenders for rights to enter goods for home consumption at concessional rates
s 265 Interpretation s 266 Tender schemes s 267 Undertakings relating to tenders s 268 Transfers of rights to enter goods for home consumption at concessional rates of duty s 269 Revocation or variation of undertaking s 269A Recovery of penalties Part XVA — Tariff concession orders
Division 1 — Preliminary
s 269B Interpretation s 269C Interpretation—core criteria s 269D Interpretation—goods produced in Australia s 269E Interpretation—the ordinary course of business Division 2 — Making and processing TCO applications
s 269F Making a TCO application s 269FA The applicant’s obligation s 269G Withdrawing a TCO application s 269H Screening the application s 269HA Comptroller‑General of Customs may reject a TCO application in relation to goods referred to in section 269SJ s 269J Applications taken to be lodged in certain circumstances s 269K Processing a valid application s 269L Amendment of TCO applications s 269M Comptroller‑General of Customs may invite submissions or seek other information, documents or material s 269N Reprocessing of TCO applications Division 3 — Making and operation of TCOs
s 269P The making of a standard TCO s 269Q The making of a TCO for goods requiring repair s 269R Notification of TCO decisions s 269S Operation of TCOs s 269SA Consequence of commencement or cessation of production before TCO decision Division 4 — Revocation of TCOs
s 269SB Request for revocation of TCOs s 269SC Processing requests for revocation of TCOs s 269SD Revocation at the initiative of Comptroller‑General of Customs s 269SE Notification of revocation decisions s 269SF Comptroller‑General of Customs may seek information, documents or material relating to revocation s 269SG Effect of revocation on goods in transit and capital equipment on order Volume 4
Division 5 — Miscellaneous
s 269SH Internal review s 269SHA Administrative Review Tribunal Review of reconsideration decisions s 269SJ TCOs not to apply to goods described by reference to their end use or certain goods s 269SK TCOs not to contravene international agreements Part XVB — Special provisions relating to anti‑dumping duties
s 269SM Overview of Part Division 1A — Anti‑Dumping Commission and Commissioner
Subdivision A — Preliminary
s 269SMA What this Division is about Subdivision B — Anti‑Dumping Commission
s 269SMB Establishment s 269SMC Constitution of the Anti‑Dumping Commission s 269SMD Function of the Anti‑Dumping Commission s 269SME Anti‑Dumping Commission has privileges and immunities of the Crown Subdivision C — Commissioner
s 269SMF Establishment s 269SMG Powers of Commissioner s 269SMH Appointment s 269SMI Term of appointment s 269SMJ Acting Commissioner s 269SMK Terms and conditions of appointment s 269SML Disclosure of interests s 269SMM Outside employment s 269SMN Resignation s 269SMO Termination of appointment Subdivision D — Staff assisting the Commissioner
s 269SMQ Staff Subdivision E — Delegation
s 269SMR Delegation Subdivision F — Form and manner of applications
s 269SMS Form and manner of applications Subdivision G — Disclosure of information
s 269SMT Disclosure of information Division 1 — Definitions and role of Minister
s 269SN What this Division is about s 269T Definitions s 269TAAA Anti‑dumping measures not to apply to New Zealand originating goods s 269TAAB Member countries, developing countries and special developing countries s 269TAAC Definition—countervailable subsidy s 269TAACA Determination of countervailable subsidy if non‑cooperation by relevant entities s 269TAAD Ordinary course of trade s 269TAA Arms length transactions s 269TAB Export price s 269TAC Normal value of goods s 269TACAA Sampling s 269TACAB Dumping duty notice—export prices and normal values for different categories of exporters s 269TACA Non‑injurious price s 269TACB Working out whether dumping has occurred and levels of dumping s 269TACC Working out whether a financial contribution or income or price support confers a benefit s 269TACD Amount of countervailable subsidy s 269TAE Material injury to industry s 269TAF Currency conversion s 269TAG Minister may take anti‑dumping measures on own initiative s 269TAH Minister may delegate functions and powers to Commissioner or Commission staff members s 269TA Minister may give directions to Commissioner in relation to powers and duties under this Part Division 2 — Consideration of anti‑dumping matters by the Commissioner
s 269TBA What this Division is about s 269TB Application for action under Dumping Duty Act s 269TC Consideration of application s 269TD Preliminary affirmative determinations s 269TDAA Statement of essential facts in relation to investigation of application under section 269TB s 269TDA Termination of investigations s 269TE Commissioner to have regard to same considerations as Minister s 269TEA Report to Minister concerning publication of notices under this Part s 269TEB Commissioner recommendations concerning undertakings offered after preliminary affirmative determination Division 3 — Consideration of anti‑dumping matters by the Minister
s 269TF What this Division is about s 269TG Dumping duties s 269TH Third country dumping duties s 269TJ Countervailing duties s 269TJA Concurrent dumping and subsidy s 269TK Third country countervailing duties s 269TL Minister to give public notice not to impose duty s 269TLA Time limit for Minister to make certain decisions s 269TM Periods during which certain notices and undertakings to remain in force s 269TN Retrospective notices s 269TP Power to specify goods s 269U Inquiries in relation to undertakings Division 4 — Dumping duty or countervailing duty assessment
s 269UA What this Division is about s 269V Importers may apply for duty assessment in certain circumstances s 269W Manner of making applications for duty assessment s 269X Consideration of duty assessment applications s 269Y Duty assessments s 269YA Rejection etc. of application for duty assessment Division 5 — Review of anti‑dumping measures
s 269Z What this Division is about s 269ZA Applications and requests for review of anti‑dumping measures s 269ZB Content and lodgment of applications for review of anti‑dumping measures s 269ZC Consideration of applications and requests for review s 269ZCA Application to extend a review of anti‑dumping measures to include revocation s 269ZCB Content and lodgment of application to extend a review of anti‑dumping measures to include revocation s 269ZCC Consideration of applications and requests for extensions of reviews s 269ZD Statement of essential facts in relation to review of anti‑dumping measures s 269ZDA Report on review of measures s 269ZDB Powers of the Minister in relation to review of anti‑dumping measures Division 5A — Anti‑circumvention inquiries
s 269ZDBA What this Division is about s 269ZDBB Circumvention activities s 269ZDBC Applications and requests for conduct of an anti‑circumvention inquiry s 269ZDBD Content and lodgement of applications for conduct of an anti‑circumvention inquiry s 269ZDBE Consideration of applications and requests for conduct of an anti‑circumvention inquiry s 269ZDBEA Termination of anti‑circumvention inquiry s 269ZDBF Statement of essential facts in relation to conduct of an anti‑circumvention inquiry s 269ZDBG Report on anti‑circumvention inquiry s 269ZDBH Minister’s powers in relation to anti‑circumvention inquiry Division 6 — Certain exporters may seek accelerated review of dumping duty notices or countervailing duty notices
s 269ZDC What this Division is about s 269ZE Circumstances in which accelerated review may be sought s 269ZF Application for accelerated review s 269ZG Consideration of application s 269ZH Effect of accelerated review Division 6A — Continuation of anti‑dumping measures
s 269ZHA What this Division is about s 269ZHB Applications for continuation of anti‑dumping measures s 269ZHC Content and lodgment of application for continuation of anti‑dumping measures s 269ZHD Consideration of applications for continuation of anti‑dumping measures s 269ZHE Statement of essential facts in relation to continuation of anti‑dumping measures s 269ZHF Report on application for continuation of anti‑dumping measures s 269ZHG Powers of the Minister in relation to continuation of anti‑dumping measures Division 7 — Procedural and evidentiary matters
s 269ZHH What this Division is about s 269ZHI Minister may extend certain periods of time s 269ZI Public notice s 269ZJ Commissioner to maintain public record for certain purposes Division 8 — Review Panel
s 269ZK What this Division is about s 269ZL Establishment of Review Panel s 269ZM Membership of the Review Panel s 269ZN Review Panel’s powers s 269ZO Protection of members s 269ZP Appointment of members s 269ZQ Period of appointment for members s 269ZR Terms and conditions of appointment s 269ZS Disclosure of interests to the Minister s 269ZT Outside employment s 269ZTA Resignation s 269ZTB Termination of appointment s 269ZTC Acting appointments s 269ZTD Provision of resources to Review Panel s 269ZU Review Panel may supply information s 269ZV False or misleading information Division 9 — Review by Review Panel
Subdivision A — Preliminary
s 269ZW What this Division is about s 269ZX Definitions s 269ZY Form and manner of applications s 269ZYA Constitution of Review Panel for purposes of review s 269ZYB Member unavailable to complete review s 269ZZ Review Panel to have regard to same considerations as Minister Subdivision B — Review of Ministerial decisions
s 269ZZA Reviewable decisions s 269ZZB Overview of a review of Minister’s decision s 269ZZC Who may seek a review? s 269ZZD When must an application be made? s 269ZZE How must an application be made? s 269ZZF Withdrawal of application s 269ZZG Rejection of application—failure to establish decision not the correct or preferable decision etc s 269ZZH Rejection of application—failure to provide summary of confidential information s 269ZZHA Review Panel may hold conferences s 269ZZI Public notification of review s 269ZZJ Submissions in relation to reviewable decision s 269ZZK The review s 269ZZL Review Panel may require reinvestigation by Commissioner before making recommendation to Minister s 269ZZM Minister’s decision Subdivision C — Review of Commissioner’s decisions
s 269ZZN Reviewable decisions s 269ZZO Who may seek a review s 269ZZP When must an application be made? s 269ZZQ How must an application be made? s 269ZZQAA Withdrawal of application s 269ZZQA Rejection of application—failure to establish decision not the correct or preferable decision etc s 269ZZR Rejection of application for review of termination decision s 269ZZRA Review Panel may hold conferences s 269ZZRB Review Panel may seek further information from the Commissioner s 269ZZRC Notification of review s 269ZZS The review of a negative prima facie decision s 269ZZT The review of a termination decision s 269ZZU The review of a negative preliminary decision s 269ZZUA The review of a rejection decision s 269ZZV Effect of Review Panel’s decision Subdivision D — Public record in relation to reviews
s 269ZZW Application s 269ZZX Public record maintained by Review Panel s 269ZZY Confidential and sensitive commercial information Part XVC — International Trade Remedies Forum
s 269ZZYA Simplified outline s 269ZZYB Establishment of International Trade Remedies Forum s 269ZZYC Functions of the Forum s 269ZZYD Membership of the Forum s 269ZZYE Appointment of Forum members s 269ZZYF Resignation s 269ZZYG Forum meetings s 269ZZYH Disclosure of information Part XVI — Regulations and by‑laws
s 270 Regulations s 271 Comptroller‑General of Customs may make by‑laws s 272 By‑laws specifying goods s 273 Determinations s 273A By‑laws and determinations for purposes of repealed items s 273B Publication of by‑laws and notification of determinations s 273C Retrospective by‑laws and determinations not to increase duty s 273D By‑laws and determinations for purposes of proposals s 273EA Notification of proposals when House of Representatives is not sitting s 273F Interpretation Part XVII — Miscellaneous
s 273G Briefing of Leader of Opposition on certain matters s 273GAA Notices s 273GAB Authorisation to disclose information to an officer s 273GA Review of decisions s 273H Review of decisions under Customs Tariff Act s 273K Statement to accompany notification of decisions s 273L Transmission of firearms information and other information to ACIC s 273M Entry and transmission of information by computer s 274 Commissioned ships and aircraft to be reported s 275 Commissioned ships and aircraft may be searched s 275A Direction not to move a ship or aircraft from a boarding station s 276 Collector’s sales s 277 Proceeds of sales s 277A Jurisdiction of courts s 278 Recoverable payments s 279 Reports about recoverable payments Volume 5
Schedule — I—The Commonwealth of Australia s 126AOD ad No 136, 2015 