Customs Act 1901

The regulations may provide that:

goods of a specified class;

goods imported by persons of a specified class;

goods of a specified class imported by persons of a specified class; or

goods imported for a specified purpose;

Without limiting the generality of subsection (1), regulations under that subsection may be regulations that apply to goods if:

the goods are specified in an instrument authorised by the regulations; and

conditions, restrictions or requirements specified in that instrument are complied with in respect of the goods.

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:

the time during which the goods may remain in Australia; or

the purposes for which the goods may be used while they are in Australia.

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:

the duty, if any, that may become payable on the goods;

the assessed GST that may become payable on the taxable importation, if any, that is associated with the import of the goods;

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.

However, the Collector may grant permission to take delivery of goods that:

are covered by a security or undertaking described in subsection (2); and

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;

Goods delivered under this section shall, for the purposes of this Act, be deemed to be entered for home consumption on being so delivered.

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.

Duty is not payable on goods delivered under this section unless:

the goods have been dealt with in contravention of the regulations; or

the goods are not exported:

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

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;

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.

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.

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.

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:

no duty is, or may become, payable on goods to which the security relates that have been imported; and

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

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.

If the circumstances described in paragraph (5)(a) or (b) exist in relation to the goods:

a security relating to the goods may be enforced; and

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.