Customs Act 1901

Subject to this section, applications may be made to the Administrative Review Tribunal for review of the following:

a determination by the Comptroller‑General of Customs for the purposes of subsection 28(2);

a determination by the Comptroller‑General of Customs for the purposes of subsection 28(3);

a decision of a Collector under section 35A making a demand;

a decision by the Comptroller‑General of Customs for the purposes of paragraph 58A(6)(c) refusing to authorise a journey;

a decision by the Comptroller‑General of Customs under section 67ED to refuse to register a person as a special reporter;

a decision by the Comptroller‑General of Customs under section 67EK to refuse to renew a person’s registration as a special reporter;

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;

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;

a decision by the Comptroller‑General of Customs under section 67G or 67J to impose a condition on a re‑mail reporter’s registration;

a decision by the Comptroller‑General of Customs under section 67J to vary a condition of a re‑mail reporter’s registration;

a decision by the Comptroller‑General of Customs under section 67K to cancel a re‑mail reporter’s registration;

a decision by an officer under section 69 to refuse to grant a permission under that section;

a decision by an officer under section 69 to impose a condition on a permission given under that section;

a decision by an officer under section 69 to revoke a permission granted under that section;

a decision by an officer under section 70 to refuse to grant a permission under that section;

a decision by an officer under section 70 to revoke a permission granted under that section;

a decision by an officer under section 71 to refuse to authorise the delivery of goods into home consumption;

a decision by an officer under section 71AAAC or 71AAAM to suspend an authority to deliver goods into home consumption;

a decision by an officer under section 71AAAN to cancel an authority to deliver goods into home consumption;

a decision by an officer under section 71C or 71DJ to cancel or suspend an authority to deal with goods;

a decision by an officer under section 71E to refuse an application of a permission to move goods;

a decision by the Comptroller‑General of Customs under section 77G not to grant a depot licence;

a decision by the Comptroller‑General of Customs under section 77J not to extend the period within which further information or documents concerning a depot licence application is or are to be supplied;

a decision by the Comptroller‑General of Customs under subsection 77LA(1) not to vary a depot licence;

a decision by the Comptroller‑General of Customs under subsection 77LA(3) not to allow a further period;

a decision by the Comptroller‑General of Customs under subsection 77LA(8) to vary a depot licence;

a decision by the Comptroller‑General of Customs under section 77P not to grant an extension of time;

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;

a decision by the Comptroller‑General of Customs under section 77V to suspend a depot licence;

a decision by the Comptroller‑General of Customs under section 77VC to cancel a depot licence;

a decision of the Comptroller‑General of Customs or a Collector for the purposes of Part V;

a decision of the Comptroller‑General of Customs under section 102F to give a direction;

a decision of the Comptroller‑General of Customs giving an approval, or refusing to give an approval, under paragraph 105(2)(a);

a decision by the Comptroller‑General of Customs under section 114B to refuse to grant a person confirming exporter status;

a decision by the Comptroller‑General of Customs under section 114B to cancel or modify a person’s status as a confirming exporter;

a decision by an officer under section 114C to cancel or suspend an authority to deal with goods;

a decision by the Comptroller‑General of Customs under section 118 not to grant a Certificate of Clearance;

a decision by a Collector under section 126 refusing to allow the export of goods;

a decision of the Comptroller‑General of Customs under section 132B making a quota order;

a decision of the Comptroller‑General of Customs under section 132C varying a quota order;

a decision of the Comptroller‑General of Customs under subsection 161J(2) specifying a rate of exchange;

a decision of a Collector under section 163 in relation to an application for a refund, rebate or remission of duty;

a decision of the Comptroller‑General of Customs under section 164B;

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 or for payment of an amount that is a debt due to the Commonwealth under subsection 278(2);

a decision of a Collector under section 168 in relation to an application for a drawback of duty;

a decision of the Comptroller‑General of Customs to refuse to enter into a trusted trader agreement under subsection 176A(1);

a decision of the Comptroller‑General of Customs to vary, suspend or terminate a trusted trader agreement under subsection 178A(1);

a decision of the Minister, the Comptroller‑General of Customs, or a Collector for the purposes of Part XI;

a decision under subsection 269H(1) to reject an application for a TCO;

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):

a decision of the Comptroller‑General of Customs under section 269HA rejecting a TCO application;

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);

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);

a decision of the Comptroller‑General of Customs under subsection 269SA(1) or (2);

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);

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);

a decision by the Comptroller‑General of Customs under subsection 269SD(1AB), (1), (1A), (2), (2A) or (5).

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.

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.

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.

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).

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:

an affected person within the meaning of section 269SH; and

is adversely affected by the decision on the reconsideration.

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:

the sum determined to be the proper duty by, or ascertained to be the proper duty in accordance with:

the decision of the Tribunal; or

an order of a court on appeal from that decision; or

the sum paid under protest;

In this section, decision has the same meaning as in the Administrative Review Tribunal Act 2024.