Customs Act 1901

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.

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 natural person who is an employee of the owner and is not an employee of any other person; or

a customs broker at that place.

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:

except where the agent is a corporate customs broker—that agent; or

where the agent is a customs broker—a nominee of that agent who is a customs broker at that place.

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:

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

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.

Subsection (2) does not apply to the making of an export entry.

A person who contravenes subsection (4) commits an offence punishable upon conviction by a penalty not exceeding 30 penalty units.

Subsection (5) is an offence of strict liability.

For strict liability, see section 6.1 of the Criminal Code.