Customs Act 1901

Goods shall be subject to customs control as follows:

as to goods to which section 68 applies that are unshipped or that are a ship or aircraft not carried on board a ship or aircraft—from the time of their importation:

if the goods are not examinable food that has been entered for home consumption or warehousing and are not excise‑equivalent goods—until either they are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A or they are exported to a place outside Australia, whichever happens first; and

if the goods are examinable food that has been entered for home consumption—until a food control certificate is delivered to the person who has possession of the food; and

if the goods are examinable food that has been entered for warehousing and are not excise‑equivalent goods—until there is delivered to the person who has possession of the food an imported food inspection advice requiring its treatment, destruction or exportation or, if no such advice is delivered, until the goods are entered for home consumption or the food is exported to a place outside Australia, whichever happens first; and

if the goods (the dual goods) are examinable food that has been entered for warehousing and are excise‑equivalent goods—until whichever of the events mentioned in subsection (1A) happens first; and

if the goods are excise‑equivalent goods and are not examinable food—until whichever of the events mentioned in subsection (1B) happens first;

as to goods to which section 68 applies that are not goods to which paragraph (a) of this subsection applies—from the time of their importation until they are exported to a place outside Australia;

as to goods referred to in paragraph 68(1)(e), (f) or (i)—from the time of their importation:

if they are unshipped—until they are delivered into home consumption in accordance with an authority under section 71; or

if they are not unshipped—until they are exported to a place outside Australia;

as to goods referred to in paragraph 68(1)(g) or (h)—from the time of their importation:

if they are unshipped—until they are delivered into home consumption; or

if they are not unshipped—until they are exported to a place outside Australia;

as to goods referred to in paragraph 68(1)(d)—from the time of their importation until they are delivered into home consumption in accordance with an authority under section 71 or they are exported to a place outside Australia, whichever happens first;

as to goods referred to in paragraph 68(1)(j)—from the time of their importation until they are exported to a place outside Australia;

as to all goods in respect of which a claim for drawback has been made before exportation of the goods to a place outside Australia—from the time the claim is made until the goods are exported, the claim is withdrawn or the claim is disallowed, whichever happens first;

as to all goods subject to any export duty—from the time when the same are brought to any port or place for exportation until the payment of the duty;

as to all goods for export (including goods delivered for export under section 61AA of the Excise Act 1901)—from the time the goods are made or prepared in, or are brought into, any prescribed place for export, until their exportation to a place outside Australia, or, in the case of goods delivered for export under section 61AA of the Excise Act 1901, their exportation to such a place or their return, in accordance with subsection 114D(2) of this Act, to the Commissioner of Taxation’s control under section 61 of the Excise Act 1901;

as to goods made or prepared in, or brought into, a prescribed place for export that are no longer for export—from the time the goods are made or prepared in, or brought into, the prescribed place until the goods are moved from the place in accordance with a permission given under section 119AC.

The events for the purposes of subparagraph (1)(a)(v) are as follows:

the dual goods are destroyed in accordance with an imported food inspection advice delivered to the person who has possession of the goods;

excisable goods are manufactured and the dual goods are used in that manufacture;

the dual goods are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A;

the dual goods are exported to a place outside Australia.

The events for the purposes of subparagraph (1)(a)(vi) are as follows:

excisable goods are manufactured and the excise‑equivalent goods are used in that manufacture;

the excise‑equivalent goods are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A;

the excise‑equivalent goods are exported to a place outside Australia.

In this section: